Essay范文-区块链技术对会计行业的影响

www.lxws.netEssay范文-区块链技术对会计行业的影响本篇essay范文主要讨论了区块链技术对会计行业的影响。会计作为一项重要的经济管理活动，对现代工作生活起到了重要作用。以加密算法、分布式记账、公开透明为特色的区块链技术，在不久的将来将为会计行业带来颠覆式的变化。应用区块链技术，使交易暴露在阳光下，简化了审计流程，减少了审计竞争，各机构无需为了生存一昧向企业妥协，减少了造假舞弊行为，为审计提供了一个相对安全的工作环境。The development of information technology, the rise of emerging technology, for human beings have brought rapid changes, but also for all walks of life to bring opportunities and challenges. As an important economic management activity, accounting plays an important role in modern working life. Blockchain technology, featuring encryption algorithms, distributed bookkeeping and openness and transparency, will bring disruptive changes to the accounting industry in the near future. "Cloud big thing, intellectual move area" affect people's work and life from every aspect.In recent years, under the traditional accounting work mode, financial fraud events are frequent, bringing great harm to stakeholders. The application of blockchain technology solves the problem of financial fraud from the source and provides a brand new management mode for enterprises.Blockchain technology is an Internet data structure, which is stored in a chain structure. It is also a distributed ledger. Blockchain technology guarantees data security by means of cryptography, and generates and updates data by distributed algorithms.In traditional economic activities, enterprises need to go through the bank as a third party intermediary to handle activities involving monetary funds, such as transfer, deposit and withdrawal. The popular blockchain technology, with its decentralized characteristics, has formed a distributed ledger model, and thus a distributed ledger. This distributed ledger eliminates the need for third party intermediaries to accept business and reduces the possibility of human operation, thereby reducing operating costs. All enterprises share the same ledger, each enterprise upload information, will be supervised by other enterprises, so the possibility of financial fraud to the minimum, in the near future, will be completely avoided.A major feature of blockchain is to store data in chronological order. When enterprises upload data and generate new areas, the blockchain system will automatically remember the time generated by these data and mark the time on this block in real time, and stamp the block generated at a specific time. In this case, the time of each transaction is clear at a glance, and the business activities and cash flow of each transaction are presented in a dynamic form to reduce fraud and improve the operating efficiency of the enterprise.Many companies sugarcoat their statements for specific purposes, such as going public or taking out loans. The application of block chain technology can effectively avoid these vulnerabilities. On the one hand, blockchain has a time dimension. When each block is timestamped, it presents the dynamic change process of enterprise activities, data tampering and time change. Moreover, when enterprises upload data, they will be supervised, so any changes, big or small, will be easily detected. On the other hand, once the transaction is confirmed, the information is formed into a block, and the content of each block is extremely difficult to change. Only when the enterprise node exceeds half of the system nodes can they have the right to modify the data in the block.Under the traditional financial model, data is easy to be manipulated, and only the person with the corresponding authority can access the information, the data have to go through layers of approval, and the information is not transparent. The authenticity of the data may change qualitatively following the process.In the decentralized distributed accounting mode, the information uploaded by various enterprises is stored in this system and subject to the supervision of all enterprises. The time dimension ensures that every transaction has traces to follow. The dynamic business model enables users to be clear about the enterprise activities, data tampering and time change, and users can easily find the traces of information modification. Therefore, the quality of accounting information has been improved.Usually, smaller companies will not set up a financial department, but commissioned bookkeeping company to do accounts, each year will ask an independent auditor to audit the company, is bound to increase the cost; Larger companies will set up financial departments and internal audit institutions, and regularly invite auditors to audit, which also increases the cost of the enterprise.Application of blockchain technology, enterprises share books, reduce costs; Standardized system so that enterprises do not need to hire an agency bookkeeping company for bookkeeping or tax declaration; The information Shared by enterprises can be seen by other enterprises at the same time. Everyone can supervise the enterprise, and the enterprise does not need to set up internal audit