一种新型的公共复式账:区块链会计文献综述与理论模型优化

A New Type of Public Double Entry Bookkeeping:Review of Literature on Blockchain Accounting and Optimization of Theoretical Models

一个又一个数据区块,按照产生的时间顺序组成了区块链,其能高效、安全地对所收集的数据进行储存及访问,具有去中心化、安全化、高效化、低成本化等特点。传统区块链主要应用于计算机科学领域和工程领域,目前区块链研究的主体方向已经转向管理、经济和法律等方面。本文旨在回顾有关在会计实践和研究中利用区块链的学术文献,来为会计实践如何受到或将受到区块链的影响提供一个可行框架。我们讨论了区块链在会计领域的前沿探索现状,针对会计三重分录等方面的潜在效用,提出了一种更为优化的公共复式账模型,比较了传统复式记账法、三重分录会计和公共复式账模型的异同点,识别了当前研究亟须突破的潜在瓶颈,为区块链技术将来科学高效的应用在我国会计领域之中提供参考。

One data block after another constitutes a blockchain according to the time sequence of generation,which can store and access the collected data efficiently and safely,and is characterized by decentralization,high security,high efficiency and low cost.A traditional blockchain is mainly used in the fields of computer science and engineering.At present,the main direction of blockchain research has turned to management,economy and law.This paper reviewed academic literature on the use of blockchains in accounting practice and research,so as to provide a feasible framework for how accounting practice is or will be affected by blockchains.We discussed the status quo of the frontier exploration of blockchains in the accounting field,and put forward a more optimized public double-entry bookkeeping model in view of the potential utility of triple entry accounting.We also compared the similarities and differences among traditional double-entry bookkeeping,triple entry bookkeeping and public double-entry bookkeeping models,and identified the potential bottlenecks that need to be broken in the current research to provide reference for the scientific and efficient application of blockchain technology in the accounting field in China in the future.