嵌入区块链的跨组织管理会计创新

Inter-organizational Management Accounting Innovation Embedded in Blockchain

随着经济全球化进程的加剧和新兴技术的快速发展,企业越来越重视跨组织的商业关系。企业行为外部性持续增强,战略联盟、合资企业、产业共同体等特定的组织间关系不断萌生,跨组织管理会计关注的对象从企业内部活动转向企业间活动,服务于跨组织整体的价值创造和竞争力塑造。区块链作为一种具有普适性的底层技术框架嵌入跨组织管理会计,将依托庞大的分布式信息网络发挥巨大的潜力。本文提出嵌入区块链的跨组织管理会计创新包括四个方面:主体结构和制度安排、嵌入区块链的成本协同管理、预测与决策分析、组织间合作的绩效评价。

With the intensification of economic globalization and the rapid development of emerging technologies, enterprises are paying more and more attention to inter-organizational business relationships. The externalities of corporate behavior continue to increase, and the relationship between specific organizations such as strategic alliances, joint ventures, and industrial communities continues to emerge. The object of inter-organizational management accounting shifts from internal activities to inter-enterprise activities, serving the value creation and competitiveness shaping of the inter-organization as a whole. As a kind of universal underlying technology framework, blockchain embedded in inter-organizational management accounting will have great potential by relying on a large distributed information network. This paper proposes that inter-organizational management accounting innovation embedded in blockchain includes four aspects: main structure and institutional arrangement, cost co-management of embedded blockchain, forecasting and decision-making analysis, and performance evaluation of inter-organizational cooperation.