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essay代写-The influence of block chain technology on accounting

2019-07-11 | 来源:51due教员组 | 类别:Essay代写范文

本篇essay代写- The influence of block chain technology on accounting讨论了区块链技术对会计的影响。近几年,区块链技术正以迅猛之势应用于诸多领域,对会计行业产生了极其重大的影响和转变,要充分利用区块链的互联网创新技术的优势特点,突破会计领域中的复杂问题,较好地提升会计信息数据的完整与安全性。未来财务记账、合同审批、审计等等工作都将因为区块链的应用发生变革,提高财务运作的及时性,并从根本上降低财务资金筹集与调配的成本,其透明性与安全性也得到了保障。本篇essay代写51due代写平台整理,供大家参考阅读。

block chain technology on accounting,区块链技术对会计的影响,essay代写,代写,paper代写

With the development and popularity of cloud computing, big data, machine learning and other new generation of information technology, the birth of block chain technology has also brought a great impact on the accounting field, triggering a great discussion in the accounting field and a great reform of accounting informatization. With the development and progress of information technology and the acceleration of integration, the field of accounting should analyze the challenge and impact of block chain technology on accounting, explore the applicability model and approach of block chain technology in accounting, so as to better improve the operation and management efficiency of the unit.

With the development of cloud computing, big data, Internet of things and other new generation of information technology, the scene where data will link everything has begun to fall into place gradually. The birth of block chain technology can effectively solve the problems of transaction cost and invalid behavioral data caused by the lack of reasonable trust mechanism in the transaction process of digital economy.

Block chain technology USES the distributed books, allowing multiple participants of the management behavior through the computer network share the same encryption books, although each participant received distributed a complete copy of the book, but also can only view the ZhangYe through authorized decryption, its ZhangYe changes also need to be involved after the parties reach a consensus. These features of blockchain can realize the consistency and non-tampering of distributed ledgers, thus ensuring the authoritativeness of ledgers.

With the development of block chain technology, its penetration into the financial field is inevitable, which will have a great impact and challenge on the application and maintenance of accounting information big data, and it is estimated that it will have a subversive impact on the traditional industry of accounting. Therefore, it is necessary to fully grasp the characteristics of block chain technology to provide beneficial support and ideas for the security of accounting information data, so as to better promote accounting governance of units and improve management efficiency.

In a narrow sense, blockchain technology is the link and combination of data blocks according to the order of time, and the distributed ledger generated under the premise of password setting, which reflects the characteristics that cannot be tampered or forged. From a broad perspective, block chain technology generates, updates, verifies and stores data based on block chain data structure and distributed node consensus algorithm, and forms data distribution architecture and computing paradigm under the condition of using cryptography mode and intelligent contract. Compared with the traditional centralized accounting method, multiple distribution nodes in different regions are relatively complete and independent, which can be used as vouchers to supervise transactions, avoid the phenomenon and problems of false accounts in traditional accounting, and ensure the safety and integrity of accounting data. Block chain technology reflects the advantages and characteristics of the following aspects:

In the chain of blocks in the concept of Shared technology by automated script code of smart contracts for automated trading, following the same area of different node trading rules of accounting, the accounting trading rules automatically generated by the cryptographic algorithm, without the third party mediation or credit institutions endorsement, reflects the information record, store, share, fair justice, to reduce and avoid the asymmetric information phenomenon of "the center", to ensure information security and integrity of data.

Block chain using the consensus mechanism become "can make machine trust", which USES tech-oriented nodes and build "timestamp" charge to an account, for all the verification of the real-time, synchronous network node, so as to achieve the "consensus", make people mistrust by endorsement cooperation and better implement the block chain data open and transparent.

Block chain technology links under the hash algorithm in accordance with the Time sequence and logic, and forms time-stamp (whose track chain travel cannot be changed). The binary value of arbitrary length generated by it, namely the hash value, can be used as the serial number for receiving and paying in banking business, to better guarantee the security of information data.

Blockchain technology can record and store all the track chain trips, and track and hold accountable the behaviors of secretly copying data.

Intelligent contract is mainly generated by automated script code, which can trigger the instructions when signing the protocol at a specific time and event. It is an application mode and program that automatically triggers the commands.

Block chain technology can store the accounting records of participating nodes in time sequence. Under the key security management and mutual verification of the blocks before and after, it can better avoid the phenomenon of accounting information fraud and tampering, improve the authenticity of accounting information, and eliminate the interference and influence of human factors. At the same time, the block chain technology adopts the way of automatic identification to record the information data of different nodes in all regions, and can realize the historical tracing and longitudinal extension of the node information data, which better guarantees the accuracy of accounting information and facilitates the audit supervision department to track, inquire and supervise the accounting information. In addition, block chain technology has effectively screened and eliminated duplicate information and unrelated information, so as to avoid bookkeeping errors or omissions under the condition that all people participate in bookkeeping.

The application of block chain technology in accounting can better improve business efficiency. By means of the relatively connected enterprise accounting system and information system, it can automatically realize the confirmation, measurement, recording and storage of accounting information, and effectively improve the information verification efficiency of accounting business integrated platform. At the same time, the accounting application under the block chain technology can also become the evidence chain of automatic audit, and realize full coverage and remote audit of accounting information.

Audit, for example, in general, the auditor in the audit of balance sheet, in case the amount of some projects is inconsistent with the production and business operation activities, will be key check for these projects, from general ledger course tracing to the source documents, if necessary should be combined to account with letter of certificate, inventory and fixed assets such as inventory of assets, to verify the authenticity of the report Numbers. As a result, we need to work very long hours, in addition some vouchers, letter of certificate will also because of time and paper issued by the company's management and appear all sorts of problems, so the cost of check up not only waste of travel, but also cost a lot of energy, and adopts the block chain technology allows these credentials, bills, etc in electronic form, unilateral cannot be modified, can realize automatic audit evidence chain, improve the efficiency of the audit.

Block chain technology under the accounting application through each node in different areas of the digital assets registration, transfer, settlement, without manual validation, realize the instantaneous, automation of operation, the blocks in the chain of each block can under the corresponding key management, rapid, comprehensive and accurate accounting information, reduce the capital cost, time cost, communication cost and trust.

The advantages of block chain will be fully reflected in the m&a process. In the process of merger and acquisition, financial merger and acquisition is a very complicated, time-consuming and money-consuming work. In addition, insufficient work in the early stage of merger and acquisition often leads to problems in the later financial management. The advantages of blockchain, such as data traceability, decentralization and unmodifiable by one party, can be fully reflected in solving the financial management merger in the process of merger and acquisition.

In cryptography based method to generate the distributed the books contain a lot of trading information, realize the real time management of basic financial information, and effectively promoted the organic link and the integration of accounting and business activities, promote the management accounting information construction, make the management accounting in the breadth and depth has a great breakthrough and leap.

Block chain reshape the accounting model, reflects the state of the chain of public and private chain, in the digital, the value of the point-to-point transmission system, become the whole, the chain technology under the accounting mode through the block chain effectively extend the channel of time, the chain of private and public chain connected to adopt "credentials - report" way of accounting confirmation, greatly shorten the process of accounting recognition.

The accounting mode under block chain technology changes the state of separate accounting of business flow and capital flow, so that business flow and capital flow can be fully linked and integrated. The safe and reliable value transmission function of block chain can be used for accounting settlement and clearing, so that the business transaction is confirmed and the fund transfer is confirmed. Meanwhile, under the application of intelligent contract, the programmable property of block chain can be used to realize the measurement and subsequent processing of assets or liabilities.

Under the application of block chain program and encryption algorithm, accounting measurement shows relative stability, will not be affected by the value of the currency itself and its conversion process, realizing the quantification of accounting confirmation objects. At the same time, the application of blockchain in the accounting mode also reflects the changes in form and carrier, which will realize the leap-forward transformation from the traditional two-dimensional double-entry bookkeeping to the three-dimensional and multi-dimensional accounting.

Under the block chain technology, it also has a great impact on the accounting information disclosure mode. It adopts the wide and modular accounting information disclosure mode, which makes the accounting information disclosure more broad, flexible and timely, and comprehensively reflects the changes in the accounting balance sheet, income statement and rights and interests.

The wide type of accounting information disclosure mode mainly expands the comprehensive description of accounting assets and liabilities from the breadth, which not only reflects the currency in digital form, but also records and displays the assets defined by digital definition, thus changing the narrow state of notes to accounting statements.

Modular accounting information disclosure mode mainly refers to the breakthrough of the original phenotype and bridge, it makes the accounting information disclosure by immobilized state to modular, repeated combination of immobilized state transitions, break through the subjects between the level of restrictions, based on the personalized requirements of accounting information demanders of accounting statement compiling a complete expression of accounting information demanders and the intrinsic connection between accounting information and make the accounting information more accurate and complete.

In addition, the decentralized and trustless block chain technology can greatly improve the efficiency of accounting information disclosure, and improve the timeliness and quality of accounting information disclosure by utilizing the global public ledger in the distributed computer network.

Block chain technology under the application of accounting management mode also there has been a big shift, it greatly reduces the national differences in accounting management, shift the focus of the accounting management, make people pay more attention to the accounting value and value report management, stakeholders require timely, accurate and comprehensive accounting information value changes, and effectively accounting measurement and confirmation.

At the same time, the accounting supervision and the management pattern also constantly improve and progress, can be used to block chain technology to construct perfect economic supervision system, including organization setup, scope of monitoring object, policy basis, concrete operation content, such as using block chain openness, transparency and traceability of advantage characteristics, focus on accounting to contain, control of examination and approval, important documents management, parameter setting, etc., enhance participation and effectiveness of accounting supervision and management.

The application of block chain technology can greatly improve the application value and efficiency of management accounting. Specifically, it is mainly reflected in the following aspects:

Block chain under the technology of management accounting the cost of their homework cost management focus on the cause and the consequences, and from the analysis of the results into a process analysis, it associated sex of logical order through each block time tracking and dynamic reflection to all activities, implementation of the related data of trace and positioning, improve the accuracy of accounting information, increase operating cost management efficiency.

Regional nodes in the block chain technology can store transaction information such as purchase and sales independently, and management accounting can obtain basic accounting information such as asset measurement and cost allocation, so as to re-select the value chain and achieve the purpose of reducing enterprise costs.

In modern enterprises under the background of decentralized management, to strengthen the accounting information feedback, responsibility accounting budget and organization, form a scientific and reasonable and efficient accounting systems, and in the chain of blocks under distributed books, track, record responsibility fulfillment situation in time, objective and accurate evaluation and examination of responsibility center work performance, to ensure that the cost chain, profit the block chain, investment chain responsibility center, such as the block chain information data are true and complete.

To sum up, block chain technology is being applied in many fields with a rapid momentum, exerting an extremely significant impact and transformation on the accounting industry. It is necessary to make full use of the advantages and characteristics of the Internet innovation technology of block chain, break through the complex problems in the accounting field, and better improve the integrity and security of accounting information data.

In the future, financial bookkeeping, contract examination and approval, auditing and other work will be transformed by the application of blockchain, which will improve the timeliness of financial operation, fundamentally reduce the cost of financial fund raising and allocation, and ensure its transparency and security. It can be predicted that the decentralized and distributed information processing mode of blockchain may be more subversive than artificial intelligence for finance, so finance should be prepared as early as possible.

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