摘要
区块链技术是我国重点发展的新兴技术之一,可以减少各主体之间信息不对称、降低成本,使得财务管理人员拥有更多的数据进行分析,提高对账效率。但是企业区块链应用与比特币不同,应当使用私有链或联盟链,并加入监管机构,充分利用现有技术平台加速区块链推进。未来区块链技术可以为我国数字化经济建设提供支持,促进物联网和人工智能发展,为传统垄断行业提供竞争压力,降低企业受美元结算的牵制。
Blockchain technology is one of the most important emerging technologies in China,which can reduce information asymmetry among various entities,reduce costs,so that financial management staffs have more data for analyzing and improving reconciliation efficiency.However,enterprise'blockchain applications are different from bitcoin,they should use private or alliance chains,join regulatory agencies,and make full use of existing technology platforms to accelerate the development of blockchain.In the future,blockchain technology can provide support for Chinese digital economy construction,promote the development of physical internet and artificial intelligence,provide competitive pressure for traditional monopoly industries,and reduce the constraints of enterprises on dollar settlement.
作者
李任斯
LI Ren-si(School of Accounting,Tianjin University of Commerce,Tianjin 300134,China)
出处
《价值工程》
2020年第10期261-262,共2页
Value Engineering
基金
天津市教委项目“企业间债转股经济后果与影响研究因素”(2017SK070)
天津商业大学新进人员科研启动项目“利益相关者对企业财务管理影响研究”(R161102)
天津市会计学会项目“供应链网络关系对企业间资金协同影响研究”(Y190307)。
关键词
区块链
财务管理
共享账本
blockchain
financial management
shared ledger
