摘要
本文主要探讨了区块链技术在会计信息系统中的应用。首先,介绍了区块链技术的基本原理和特点,并对比了传统的中心化会计信息系统和基于区块链的去中心化会计信息系统。然后,分析了区块链技术在会计信息系统中的应用,包括信息透明度、数据安全性和可追溯性等方面的优势。接着,讨论了区块链技术在会计信息系统中面临的挑战,如数据隐私保护、运行效率和标准化等问题。以期为相关研究和实践提供有益的参考和借鉴。
This paper mainly discusses the application of blockchain technology in accounting information system. First, it introduces the basic principles and characteristics of blockchain technology, and compares the traditional centralized accounting information system with the decentralized accounting information system based on blockchain. Then, it analyzes the application of blockchain technology in accounting information system, in-cluding the advantages of information transparency, data security and traceability. Then, it dis-cusses the challenges faced by blockchain technology in accounting information system, such as da-ta privacy protection, operational efficiency and standardization in order to provide useful refer-ences and insights for relevant research and practice.
出处
《国际会计前沿》
2023年第2期230-234,共5页
Frontiers of International Accounting
