区块链技术对管理会计带来的影响与挑战

The Impact and Challenges of Blockchain Technology on Management Accounting

在大智移云时代,新兴技术对于商业模式和交易方式都带来了重大的变革,区块链技术基于其“去中心化”和“不可篡改”两个基本特征,解决了困扰管理会计发展的信息收集与处理方面的难题。从区块链技术特征入手,探讨区块链技术在管理会计中应用的可行性,通过全面预算、成本管理、绩效评价的角度分析实施效果以及现阶段实施过程中可能会面临的挑战。

In the era of Big Smart Cloud,emerging technologies have brought about major changes in business models and transaction methods.Based on its two basic characteristics,“decentralization”and“non-tampering”,blockchain technology solves the problems that plague the development of management accounting.Difficulties in information collection and processing.This article starts with the characteristics of the blockchain technology,discusses the feasibility of the application of blockchain technology in management accounting,and analyzes the implementation effect and the challenges that may be faced in the current implementation process through the perspectives of comprehensive budgeting,cost management,and performance evaluation.