区块链技术在管理会计重构中的应用研究

Research on the Application of Blockchain Technology in the Reconstruction of Management Accounting

近年来,财政部开始大力推动管理会计的发展,并出台了涵盖内部控制、预算、成本、价格等方面的相关管理会计政策,旨在营造管理会计发展的良好环境。其中,财政部印发的《管理会计应用指引》受到了社会的广泛关注,尤其是关于如何改革管理会计体系以及重构管理会计系统的问题在学术界与业界都引起了热议。本文分别从成本管理系统与绩效评估系统入手,阐述了区块链技术在管理会计系统里的两大模块里如何应用,并创新性地将区块链的技术与管理会计系统相结合,剖析区块链技术应用于重构管理会计的切入点,以期达到帮助企业提高运营管理效率,改造和提升现有的管理会计系统,进一步加快推动区块链技术和管理会计体系发展的目的。

In recent years,Ministry of Finance has started to vigorously promote the development of management accounting,and introduced the relevant management accounting policies covering internal control,budget,cost,price,and other aspects,aiming to create a favorable environment for the development of management accounting.Among them,the"Management Accounting Application Guidelines"issued by Ministry of Finance has draw wide public attention.Especially,how to reform and reconstruct the management accounting system has been a hot topic in both the academia and the industry.This article innovatively combines the blockchain technology with the management accounting system,and analyzes the entry point of the application of blockchain technology in the reconstruction of management accounting.It starts with the cost management system and performance evaluation system,and expounds the application of blockchain technology in the two modules of management accounting system.The purpose of this article is to help enterprises improve operational management efficiency,transform and upgrade the existing management accounting system,and further accelerate the development of the blockchain technology and management accounting system.