区块链技术下企业管理会计信息系统研究

Research on Enterprise Management Accounting Information System Based on Blockchain Technology

互联网、大数据、区块链等新兴技术发展,为企业管理会计发展带来了机遇,同时也面临着巨大挑战。管理会计在企业预测、决策、控制、评价等方面至关重要,助推企业健康持续发展。如何将区块链技术充分应用到管理会计中去,成为现在迫切需要解决的问题。基于此,从信息化角度出发,依据管理会计的特点将数据的验证、记账、存储、维护和传输等过程建立分布式的数据结构系统,剖析区块链技术在管理会计信息系统中的优势,从数据层、网络层、共识层、激励层、应用层方面建立区块链下的管理会计信息系统,以期对管理会计信息系统的构建提供一定的借鉴与参考。

The development of emerging technologies such as internet,big data,blockchain and the im⁃provement of informatization have brought opportunities and great challenges to the development of enter⁃prise management accounting.Management accounting is very important in enterprise prediction,decision-making,control and evaluation,and promotes the healthy and sustainable development of enter⁃prises.How to fully apply blockchain technology to management accounting has become an urgent prob⁃lem to be solved.Based on this,from the perspective of informatization,according to the characteristics of management accounting,this paper establishes a distributed data structure system for the process of data verification,bookkeeping,storage,maintenance and transmission.Analyze the advantages of block⁃chain technology in management accounting information system,and establish management accounting information system under blockchain from data layer,network layer,consensus layer,incentive layer and application layer,hoping to provide some reference for the construction of management accounting infor⁃mation system.