基于区块链的会计管理信息系统优化研究

Research on Optimization of Accounting Management Information System Based on Blockchain

区块链是一种不依赖第三方、通过自身分布式节点进行网络数据的存储、验证、传递和交流的计算机技术解决方案,正伴随着新科技的发展逐步走进生活。而会计信息化的加速致使一些管理信息系统出现的问题日益突出,亟待于寻找一种新的解决模式,从区块链的本质、特征、工作原理出发,进行了简要介绍,结合当前会计管理信息系统遇到的瓶颈问题,挖掘区块链技术对现行会计系统标准程序的重构潜能,充分发挥区块链技术的优势弥补会计管理信息系统的不足,以期寻找系统优化的空间。

Blockchain is a computer technology solution that does not rely on third parties and uses its own distributed nodes to store,verify,transfer and communicate network data.It is gradually entering life with the development of new technologies.The acceleration of accounting informatization has caused some problems in management information systems to become increasingly prominent,and it is urgent to find a new solution mode.Starting from the essence,characteristics and working principles of blockchain,based on the potential of blockchain technology to reconstruct the current accounting system standard procedures,and combined with the bottleneck problems encountered by the current accounting management information system,this paper gives a brief introduction of blockchain,in the hope of making full use of the advantages of blockchain technology to make up for the shortage of the accounting management information system,and find the space where the system can be optimized.