摘要
区块链的链式结构、共识机制、去中心化分布式记账等特点,迎合了财务管理变革趋势,对财务管理中数据真实性、降低交易成本和风险、解决业财融合问题等起到了重要作用。本文主要介绍了区块链技术的相关概念,区块链技术的特征在财务管理中的体现,以及区块链技术在财务管理中三个方面的应用。同时指出了区块链技术在当前的应用中面临的问题,为财务管理的变革在区块链方向找出新的出口。
The chain structure,consensus mechanism and decentralized distributed bookkeeping of blockchain cater to the trend of financial management reform,and play an important role in data authenticity,reducing transaction costs and risks,and solving the problem of industry finance integration in financial management.This paper mainly introduces the related concepts of blockchain technology,the embodiment of the characteristics of blockchain technology in financial management,and the application of blockchain technology in financial management in three aspects.At the same time,it points out the problems in the current application of blockchain technology,and finds out new export in the direction of blockchain for the reform of financial management.
作者
赵龙
ZHAO long(Guangling College,Yang zhou University,Yangzhou Jiangsu 225000)
出处
《软件》
2020年第12期113-115,133,共4页
Software
基金
江苏高校哲学社会科学研究一般项目,项目课题:人工智能背景下应用型本科会计教学模式改革路径研究(2020SJA2380)。
关键词
区块链技术
智能合约
去中心化
业财融合
blockchain technology
smart contract
decentralization
integration of industry and finance
