区块链技术下会计信息系统优化探究

Research on optimization of accounting information system under blockchain technology

区块链技术在会计领域的广泛应用可实现会计信息共享,其对传统会计信息系统带来了较大冲击,基于此,文章以会计信息质量、会计信息共享和财务成本为切入点分析了区块链技术与会计信息系统融合的必要性,但区块链技术作为新兴技术,其在与会计信息系统融合中存在着难点,如区块链技术的成熟度需进一步提升、会计从业人员的职业能力转型升级较慢和相关法律法规不完善等,因此从技术、会计从业人员职业素养、政府和会计人才培养单位四方面提出了实现二者融合的建议,借助区块链优势突破现有会计信息系统的局限,以进一步优化会计信息系统,促进财务管理工作良性发展和企业价值的提升。

The wide application of block chain technology in the field of accounting can realize the sharing of accounting information,which has brought a great impact on the traditional accounting information system.Based on this,the necessity of the integration of block chain technology and accounting information system is analyzed with the quality of accounting information,accounting information sharing and financial cost as the entry point.However,as an emerging technology,block chain technology has difficulties in its integration with ac counting information system,such as the need to further improve the maturity of block chain technology,the slow transformation and upgra ding of the professional ability of accounting practitioners,and the imperfection of relevant laws and regulations.Therefore,this paper puts forward suggestions to realize the integration from four aspects:technology,professional quality of accounting practitioners,the government and accounting personnel training units.With the help of the advantages of block chain,this paper breaks through the limitations of the ex isting accounting information system to further optimize the accounting information system,promote the sound development of financial man agement and the improvement of enterprise value.