摘要
区块链技术凭借着其独有的优势逐渐从虚拟经济蔓延至实体经济,因为其分布记账、不可篡改、数据可靠、可追溯、集体维护等特点更适合互联网时代的经济发展,区块链技术对于会计行业本身的健康发展的重要作用也越来越受到认可与推崇。区块链技术应用于会计行业,建立基于新技术的应用原则、方式方法,堵塞新事物应用中的漏洞,形成行业发展的新路径。
In recent years,blockchain technology has gradually spread from virtual economy to real economy by virtue of its unique advantages,and become more suitable for the economic development of the Internet era because of its characteristics,such as distribution accounting,tamperresistant manner,reliable data,traceability,collective maintenance,etc.The important role of blockchain technology gets more and more recognized and respected for the healthy development of accounting industry.For applying blockchain technology to the accounting industry,there is a need to establish application principles and methods based on new technologies,to plug loopholes in the application of new things,and to form a new path for the industrial development.
作者
苗璐璐
Miao Lulu(Dalian University of Finance and Economics,Dalian 116600,China)
出处
《黑河学院学报》
2022年第12期42-44,共3页
Journal of Heihe University
关键词
会计行业
区块链技术
财务管理
accounting industry
blockchain technology
financial management