摘要
文章运用大数据知识图谱分析方法,对所收集的相关文献,进行深入分析,对当前区块链财务会计研究前沿和趋势做了系统分析并比较研究了国内外研究热点和趋势,归纳总结出中外区块链财务会计的研究异同点。在此基础上,文章分析了区块链在财务会计中的应用,提出了区块链财务会计的创新价值。
Based on literature collection and big data knowledge graph analysis method,this paper make an in-depth analysis of the relevant literature collected, make a systematic study of the current research frontiers and trends of blockchain financial accounting, and make a comparative study of the hot spots and trends of research at home and abroad, and summarize the similarities and differences between Chinese and foreign blockchain financial accounting research. On this basis, the application of block chain in financial accounting is analyzed, and the innovative value of block chain financial accounting is proposed.
作者
李辰雨焉
张才明
Li chenyuyan;Zhang Caiming(Capital University of Economics and Business,Beijing,100070;China University of Labor Relations,Beijing,100048)
出处
《科技智囊》
2022年第2期20-25,共6页
Think Tank of Science & Technology
基金
2021年北京高等教育“本科教学改革创新项目”重点项目“面向国家一流本科专业建设的人力资源管理仿真实训体系构建与实践”(项目编号:202112453003)
中国劳动关系学院教改项目“面向国家一流本科专业建设的实验课程体系建设——以人力资源管理专业为例”(项目编号:JG006)
中国劳动关系学院研究生教改项目“智慧教育实现路径研究”(项目编号:YJG006)阶段研究成果。
关键词
区块链
分布式会计账簿
财务会计创新
Block chain
Distributed accounting books
Financial accounting innovation
