摘要
会计作用的实现离不开高质量的会计信息,而会计信息的质量保障一定程度上取决于会计信息系统。随着经济发展的成熟,近年来我国的会计造假和信息失真现象层出不穷,主要是因为落后的会计信息系统难以保障数字技术发展时代原始会计数据的真实性,导致难以保障会计数据处理和核算过程的实质性。此外,传统的会计信息处理系统难以固化原始财务数据与信息处理过程,致使信息处理过程易出现伪造篡改等问题。随着数字技术的不断发展,会计信息处理已逐渐从手工记账向电算化、信息化、数字化过渡,为会计信息系统的重构和优化奠定了技术基础。区块链技术作为目前发展较为成熟的数字技术,已逐渐被应用于金融、物流、农业等方面。其所具备的不可伪造、不可篡改的特性能够充分保障财务数据的可信性和准确性,促进企业管理工作的优化与完善,降低管理运营成本,提高企业的核心竞争力,从而助力企业实现高质量可持续发展。
The realization of accounting function is inseparable from high-quality accounting information,and the guarantee of accounting information quality depends on the accounting information system to a certain extent.With the continuous maturity of the economy,the phenomena of accounting fraud and information distortion have emerged in China in recent years.The main reason of them is that the backward accounting information system is difficult to guarantee the authenticity of the original accounting data in the era of digital technology development,which cannot well guarantee the substantive nature of accounting data processing and accounting process.In addition,the traditional accounting information processing system is difficult to solidify the original financial data and the information processing process,which makes the information processing prone to falsification and tampering.With the continuous development of digital technology,the accounting information processing has gradually changed from manual bookkeeping to computerization,and from informatization to digitalization,which can lay a technical foundation for the reconstruction and optimization of accounting informatization system.As a more mature digital technology,the blockchain technology has been gradually applied to various aspects such as finance,logistics and agriculture.Its unfalsifiable and untampered characteristics can fully guarantee the credibility and accuracy of financial data,promote the optimization and improvement of enterprise management,reduce management and operating costs,improve the core competitiveness of enterprises,and help enter prises achieve high-quality sustainable development.
作者
张丽平
王溪楠
王炜楠
ZHANG Liping;WANG Xinan;WANG Weinan(Hebei University of Economics and Business,Shijiazhuang 050062,China)
出处
《商业观察》
2024年第19期68-72,共5页
BUSINESS OBSERVATION
关键词
区块链技术
会计信息系统
会计信息质量
blockchain technology
accounting infor mation system
accounting infor mation quality
