区块链技术提升会计监督质量的研究

Research on Enhancing Accounting Supervision Quality through Blockchain Technology

在信息技术日新月异的当下,传统的会计监督方式在应对企业会计舞弊方面已经越发表现不足。区块链技术的去中心化、不可篡改性、匿名性、智能合约和共识机制等特征得到普遍共识,这些特征能有效提供会计信息的质量。文章首先分析了区块链技术在会计监督中运用的可行性与必要性,其次阐述了区块链技术在会计监督中的应对优势,接着对区块链技术在会计监督应用中存在的困难进行分析,最后提出相关建议来推动区块链技术应用于会计监督之中。区块链技术若能有效与会计监督相结合,必将显著改进传统的会计监督,让会计监督领域的整体监督标准更上一层楼。

In the rapidly evolving landscape of information technology,traditional methods of accounting supervision have proven increasingly inadequate in addressing corporate accounting fraud.The decentralized nature,immutability,anonymity,smart contracts,and consensus mechanisms inherent to blockchain technology have garnered widespread recognition for their potential to enhance the quality of accounting information.This study first examines the feasibility and necessity of integrating blockchain technology into accounting supervision.Subsequently,it elucidates the advantages that blockchain technology offers in addressing challenges related to accounting supervision.Furthermore,it analyzes the difficulties associated with implementing blockchain technology in accounting supervision and concludes by proposing recommendations aimed at facilitating its integration into this domain.Effective amalgamation of blockchain technology with accounting supervision is poised to significantly enhance traditional practices and elevate the overall standard of oversight within this field.