浙江省中小企业会计核算水平提升研究——基于区块链视角  

Research on the Improvement of Accounting Level of Small and Medium-Sized Enterprises in Zhejiang Province—From the Perspective of Blockchain

作　　者：高歌 王益明[1] 

机构地区：[1]宁波工程学院,浙江 宁波

出　　处：《国际会计前沿》2022年第2期66-70,共5页Frontiers of International Accounting

摘　　要：当前浙江省企业会计信息系统升级工作进展较为缓慢,总体应用水平较低,在工作效率以及绩效上来看面临着很多问题,若使用区块链独有的分布式记账技术取代传统集中式记账模式,将能够有效提升会计核算效率,有利于中小企业健康发展以及国民经济的稳定发展。At present, the progress of upgradingthe enterprise accounting information system in Zhejiang Province is relativelyslow, the overall application level is low, and there are major problems interms of work efficiency and performance. The unique distributed accountingtechnology of the blockchain is used to replace traditional centralizedaccounting. The model can effectively improve accounting efficiency and hasprofound significance for the healthy development of small and medium-sizedenterprises and the stable development of the national economy.

关 键 词：区块链 分布式记账 中小企业 会计核算 

分 类 号：F27[经济管理—企业管理]