区块链产生及比特币发行机制对传统记账方法冲击的思考——基于Python对比特币“挖矿”的还原  

The Impact of Blockchain Generation and Bitcoin Issuing Mechanism on Traditional Accounting Methods—Restoration of Bitcoin “Mining” Based on Python

作　　者：赵汝飞 张玉婷 张文琦 严自强 阎虎勤[1] 

机构地区：[1]厦门国家会计学院,福建 厦门

出　　处：《国际会计前沿》2020年第2期15-22,共8页Frontiers of International Accounting

摘　　要：2009年1月3日,中本聪在芬兰赫尔辛基创建第一个区块并获得50枚比特币的奖励,第一个比特币就此问世。自此,区块链和比特币的“挖矿”方法以及加密机制、去中心化等给当今货币发行制度、传统复式记账方法等带来了不小的冲击。本文通过使用Python语言所提供的Numpy等分析工具,通过还原比特币“挖矿”机制,对区块链和比特币的产生机制进行描述,阐述和分析其去中心化所带来的影响,并且将比特币记账方法与传统复式记账进行对比,以期对当今货币发行制度和会计制度产生思考。On January 3, 2009, Satoshi Nakamoto created the first block in Helsinki, Finland, and received a reward of 50 Bitcoins. The first Bitcoin was born. Since then, the “mining” methods of blockchain and bitcoin, as well as the encryption mechanism and decentralization have brought a lot of impacts to the current currency issuance system and traditional double-entry bookkeeping methods. This article uses the Numpy and other analysis tools provided by the Python language, through the reduction of the Bitcoin “mining” mechanism, describes the blockchain and the generation mechanism of Bitcoin, explains and analyzes the impact of its decentralization, and compares bitcoin bookkeeping methods with traditional double-entry bookkeeping, with a view to thinking about today’s currency issuance system and accounting system.

关 键 词：区块链 比特币 去中心化 复式记账 

分 类 号：TP3[自动化与计算机技术—计算机科学与技术]