基于区块链技术的管理会计业财融合分析

Analysis of Financial Integration in Management Accounting Based on Blockchain Technology

区块链技术对企业会计工作具有重要影响。基于此,提出一系列基于区块链技术的管理会计业财融合主要路径与策略,包括在业财融合的价值链管理中嵌入区块链技术、在业财融合的预算管理中嵌入区块链技术、基于区块链技术完成业财融合信息系统的构建。从制度保障、技术保障、人才保障以及理念保障入手,阐述基于区块链技术的管理会计业财融合的保障性工作策略,以期加速推动企业管理会计业财融合的升级。

Blockchain technology has a significant impact on corporate accounting work.Based on this,a series of management accounting industry finance integration main paths and strategies based on blockchain technology are proposed,including embedding blockchain technology in the value chain management of industry finance integration,embedding blockchain technology in the budget management of industry finance integration,and completing the construction of industry finance integration information system based on blockchain technology.Starting from institutional guarantee,technical guarantee,talent guarantee,and conceptual guarantee,this article elaborates on the protective work strategy of management accounting industry financial integration based on blockchain technology,in order to accelerate the upgrading of enterprise management accounting industry financial integration.