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数字货币与财会数智化管理协同研究

Research on the cooperation between digital currency and intelligent management of financial accounting
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摘要 区块链技术的快速发展,加快了数字货币的快速发展。数字货币的发展将对各行各业产生巨大影响,财会工作首当其冲,必须主动应变,率先思考与财会数智化管理协同融合。在对国内国外数字货币发展现状进行研究的基础上,分析了中国央行法定数字货币的顶层设计、特征以及助力人民币国际化的意义,从生态协同、技术协同、人才协同三方面提出了中国央行法定数字货币发行与财会数智化管理协同建议。 the rapid development of blockchain technology has stimulated digital currency evolution. The development of digital currency will impact on all walks of life significantly. The financial and accounting work bears the brunt. We must initiatively respond and take lead in thinking about the coordinated integration with intelligent management of financial and accounting data. Based on the development status of digital currency at home and abroad, this paper analyzes the top-level design and characteristics of the legal digital currency of the Central Bank of China and the significance of helping the internationalization of RMB, and conclude on the coordination between the issuance of legal digital currency of the Central Bank of China and the intelligent management of financial accounting from aspects of ecological coordination, technical coordination and talent coordination.
作者 尚所林 陈莉 王荣林 SHANG Suolin;CHEN Li;WANG Ronglin(YunnanOpenUniversity,Kunming,Yunnan650500;YunnanNormalUniversity,Kunming,Yunnan650500;Kunming University,Kunming,Yunnan 650214)
出处 《云南开放大学学报》 2022年第3期123-128,共6页 Journal of Yunnan Open University
基金 云南省教育会计学会2021年科研课题项目“疫情常态下高校全面预算绩效管理理论与应用研究”(JYKJ2021YB02)。
关键词 数字货币 区块链技术 财务会计 数智化管理 协同 digital currency Blockchain technology Financial accounting Digital intelligence management coordination
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