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区块链技术在未来会计行业中的应用及面临的挑战 被引量:3

The Application and Challenges of Blockchain Technology in the Future Accounting Industry
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摘要 区块链技术具有去中心化、开放透明、不可篡改等特点,具有广阔的应用前景,目前深受国内外会计人员的热捧。然而,区块链技术在未来会计行业中的应用仍然面临诸多挑战。基于此,文章从区块链技术下财务会计的新特质、区块链技术在未来会计行业中应用存在的问题、区块链技术在未来会计行业中应用面临的挑战、区块链技术在未来会计行业中的应用四个方面着手进行了探究。 Blockchain technology has the characteristics of decentralization,openness and transparency,and can not be tampered with.It has a broad application prospect and is deeply favored by domestic and foreign accounting personnel at present.However,the application of blockchain technology in the future accounting industry still faces many challenges.Based on this,this paper explores the new characteristics of financial accounting under the blockchain technology,the problems existing in the application of blockchain technology in the future accounting industry,the challenges faced by the application of blockchain technology in the future accounting industry,and the application of blockchain technology in the future accounting industry.
作者 李振 LI Zhen
出处 《当代会计》 2021年第3期166-168,共3页 Contemporary Accounting
关键词 区块链技术 会计行业 挑战 应用 Blockchain technology Accounting profession Challenges application
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