区块链技术对财会人员的挑战及应对建议

The Challenges Brought by Blockchain Technology to Accountants and the Coping Suggestions

区块链技术具有分布式记账、去中心化、公开透明、难以篡改等优点。随着计算机技术的发展,区块链技术在财会行业中得到应用,我国部分地区开始使用区块链电子发票,区块链技术的应用场景越来越多。论文首先阐述了区块链的概念及特征,其次对区块链技术在核算和监督这2方面的相关应用进行了探索和分析,再次结合其特征探讨区块链相关技术对财会工作产生的影响以及为财会人员带来的挑战,最后针对这些影响和挑战,就财会从业人员如何转变传统财会思维模式以及提高自身相关技能,提出可行性建议。

Blockchain technology has the advantages of distributed accounting,decentralization,openness and transparency,and difficulty in tampering.With the development of computer technology,blockchain technology has been applied in the accounting industry.Some areas of China have begun to use blockchain electronic invoices,and there are more and more application scenarios of blockchain technology.This paper firstly expounds the concept and characteristics of blockchain,then explores and analyzes the relevant applications of blockchain technology in two aspects of accounting and supervision.After that,the paper combines its characteristics to explore the impact of blockchain-related technologies on accounting work and the challenges it brings to accountants.Finally,in response to these impact and challenges,the paper puts forward feasible suggestions on how accounting practitioners can change the traditional accounting thinking mode and improve their own related skills.