区块链在国外会计中的研究现状,区块链在国外会计中的研究进展

关于区块链在国外会计中的研究现状，以及国外会计中的研究进展，本文将从三个关键词出发，分别介绍区块链在国外会计中的应用，区块链技术的发展及其对会计的影响。

区块链在国外会计中的应用：随着区块链技术的发展，它已经成为许多国家和企业的重要解决方案。如今，区块链技术已经被广泛应用于国外会计领域。在国外会计领域，区块链技术可以改善会计准则、提高会计质量、实现自动化会计和实现审计等功能。它可以帮助会计师更快更准确地完成会计工作，提高会计效率和质量。此外，区块链技术还可以提高会计信息安全性，降低会计信息的操纵风险，实现信息跟踪和审计，改善会计信息的可追溯性和可证明性。

区块链技术的发展：区块链技术的发展正在改变国外会计领域的经营环境。它改变了传统会计的模式，提高了会计信息的安全性和质量，改善了会计信息的可追溯性和可证明性，改善了会计师的工作效率和质量。此外，区块链技术还可以帮助会计师更好地理解和控制会计流程，改善会计系统的可操作性，实现会计信息的及时共享，减少会计信息的管理成本，提高会计系统的可用性和可靠性。

区块链技术对会计的影响：区块链技术的发展对会计领域产生了深远的影响。它改变了传统会计的模式，使会计更加便捷、高效、安全。此外，区块链技术还可以改善会计信息的准确性、完整性和可追溯性，改善会计信息的可证明性，提高会计效率和质量。此外，区块链技术还可以改善会计系统的可操作性，减少会计信息的管理成本，提高会计系统的可用性和可靠性。因此，区块链技术在国外会计领域的发展将有助于提高会计效率和质量，改善会计信息的可追溯性和可证明性，提高会计信息的安全性。

通过本文的介绍，我们可以看出，区块链技术在国外会计领域的发展将有助于提高会计效率和质量，改善会计信息的可追溯性和可证明性，提高会计信息的安全性。未来，区块链技术将继续发挥重要作用，在国外会计领域发挥更大的作用。

1. Note 1: The impact of big data on future accounting development trends—technical environment

In 2019, McKinsey Consulting gave a report that in 2030, there will be 50 % of jobs will be replaced by artificial intelligence, among which accounting work that requires a lot of labor costs will bear the brunt.

So, in the current technological development, which technologies will have an impact on the development of accounting and related disciplines?

1.1 Cloud Data

A large amount of financial information is shared in the cloud, which improves the efficiency of financial work, reduces errors and omissions, and reduces costs, but at the same time, there are also hidden dangers in data security.

1.2 Big Data Analysis

Through big data mining and analysis, we can improve the accuracy of forecasts, optimize financial forecast results, and help companies or auditors conduct risk management, such as credit assessment. and predictions, etc.

1.3 Artificial Intelligence

Taking the financial robot launched by Deloitte as an example, artificial intelligence can replace tedious tasks in the process, such as information entry, bill verification, etc., 1 The robot completes the workload of 40 people before, greatly improving financial work efficiency and reducing corporate costs.

1.4 Blockchain

Blockchain is also called a distributed accounting application. In the current accounting direction, blockchain invoices are widely used.

On the one hand, the rapid development of science and technology has brought huge impact to the traditional accounting profession, and accounting practitioners are facing the risk of unemployment; on the other hand, it has also brought new innovations to the development of the accounting industry. opportunities and challenges. How to seize these opportunities to deal with challenges is a question that every accounting practitioner needs to think about.

2. How can blockchain technology be reasonably applied in the accounting field

Newton’s industry application
1) Chain merchant retail: corporate organizational structure Under the current situation, capital income has far exceeded labor income. With the development of computers and the Internet, a new generation of giant retail institutions has accelerated the accumulation of wealth in capital. Chain merchants are the basic business model of the human-machine community, and any behavior that makes a positive contribution to the human-machine community will be incentivized. The application of the chain merchant model in the retail industry is beneficial to reducing transaction costs, protecting consumer privacy, and promoting intelligent collaboration.
newmall: In the NewMall online mall, since there is no profitable commercial intermediary, sellers’ transaction costs will drop significantly. Participants such as consumers and service providers can obtain Newton tokens based on their contribution value (NewForce). excitation.
New digital asset management: Consumption data, as a new digital asset for users, can be managed through tools such as NewPay. Users truly own the data and perform authorization control,Pricing and charging, etc., to prevent uninformed data leakage.
Targeted Advertising: Users can use tools such as NewPay to set whether to accept marketing, as well as the type of information required, price range, etc. Advertisers set marketing plans through various marketing smart contract templates built into the system, including: target users, incentive models, settlement methods, dynamic price adjustment rules, etc. Advertisers can accurately place ads and conduct peer-to-peer settlement with users to eliminate advertising fraud.
2) Payment: Current payment costs are high, efficiency is low, and flexibility is poor. Through technologies such as blockchain, a new generation of transaction and payment systems can be built. Internet of Things devices based on NewIoT technology can be connected to NewChain at very low cost. Smart contracts can be established between devices to achieve automatic settlement and payment, meeting the high-frequency requirements in this scenario.
Global payment: Through the NewChain infrastructure and NewPay payment tools distributed around the world, cross-border transactions are simple and convenient, and the fees are extremely low.
3) Supply chain: Goods usually go through many links such as logistics, warehousing, customs clearance, sales, etc., and are finally delivered to consumers. When after-sales service occurs, there will also be corresponding reverse processes. The current supply chain is basically opaque, and it is difficult for consumers to confirm the origin and circulation information of goods. This is a big problem for some industries, such as food, medicine, and luxury goods. Therefore, a supply chain system that is open, transparent and credible to all stakeholders is very important.
Through the combination of atomic hashing, NewIOT, NewChain and other technologies, the supply chain system will be credible, open and transparent, while generating more business innovations.
4) Self-finance: The traditional financial service system has a heavy audit workload, long cycle, high cost, and poor flexibility. It is usually difficult to serve small and medium-sized enterprises and individuals. Through digital identity and credit, a new self-financing system can be established.
Enterprise and individual credit reporting: Enterprises and individuals establish a consistent credit system based on NewID. Only with authorization can third parties obtain credit records.
Asset tokenization: Through smart contract templates, financial organizations can create financial products without human involvement. Through related token tools based on NewChain, various assets can be easily valued with tokens or converted into tokens and put on the chain.
5) Gaming: By combining with blockchain technology, a new gaming experience can be created: the user is both a player and a participant in the rules, and virtual game assets are owned by the user.
Automatic trading of virtual game assets: Through the cross-chain and oracle technology provided by NewChain, virtual items in various games can be easily recorded on the blockchain, enabling automated transactions.
Games with transparent rules: Game developers can easily use NewChain related smart contract tools to establish algorithmically transparent game logic and improve the fairness of the game.flatness and transparency.
6) Agriculture: In current agriculture, there are common problems such as incomplete data and low automation. Blockchain combined with Internet of Things technology can automatically collect, store, and analyze production data, eliminating the high maintenance costs of centralized management systems, reducing later maintenance costs, and helping to improve the intelligence and scale of agriculture.
Agricultural product traceability: By introducing IoT devices compatible with the NewIoT standard into the circulation of agricultural supplies, agricultural production, and sales of agricultural products, the safety and efficiency of the entire agricultural production process can be improved. Due to the non-tampering nature of production data, it can be widely used For scientific research and anti-counterfeiting purposes.
Intelligent planting: Through the Internet of Things sensors compatible with the NewIoT standard, all-weather monitoring of the planting environment and crop growth can be achieved. Combined with NewAI to make intelligent decisions on the monitoring results, a complete intelligent planting system has been built to enable timely detection. risks, stable production and increased income.
7) Public welfare: Blockchain technology naturally meets the needs of the public welfare field due to its decentralization, high transparency, and non-tamperable information. Charitable organizations can store the entire process information from donation collection, project progress, donation use, recipient feedback, etc. on NewChain for easy viewing by donors and the public.
Public welfare audit: Public welfare activities require public welfare auditing to improve efficiency and maintain trust. Through technologies and protocols such as NewChain and NewID, every donation will be traceable. Public welfare organizations can use relevant tools to track the subsequent status of aid recipients, which will help enhance the fairness and transparency of public welfare.
Wildlife protection: Using NewIoT technology, rare wildlife resource data can be recorded on NewChain, so that the location and body indicators of each specific animal can be tracked, providing information for migration scientific research and combating poaching and trafficking. Key information help.

3. What accounting problems do you think blockchain technology can solve

Blockchain technology uses computers to answer some propositions that the human brain cannot calculate. There is generally no way to solve these propositions. To make a judgment through reverse reasoning, you can only try one number at a time, so this is our legendary mining. Therefore, the stronger the computing power of the computer, the easier it is to try the correct number, which means that our mining is successful.
This is completely different from the calculations in accounting. Most of the calculations in accounting use floating point calculations, which are completely different things.

4. Why Bitcoin and blockchain are favored by the 'Audit Big Four'

It can be said that the world's largest service companies are all promoting the provision of blockchain solutions to customers. Providing a cheaper, more efficient and faster solution to replace existing infrastructure.
Deloitte
A clear example is Deloitte, which is investing heavily in Bitcoin and blockchain technology. Deloitte internal team Rubix is ​​focusing on development zonesBlockchain Applications, Separately, Deloitte Canada recently installed a Bitcoin ATM machine in its Toronto office.
Illiana Oris Valiente, Co-Founder and Head of Strategy at Rubix Team explains:
“We believe it is very important to show people how to earn Bitcoin because it is an entry point into understanding the broader impact of blockchain.”
Deloitte also explains how blockchain can transform industries including healthcare, financial services and infrastructure and even points rewards programs. These include Deloitte’s successful proof-of-concept trial of blockchain for transaction reporting in partnership with Bank of Ireland.
Recently, Deloitte and London blockchain startup SETL reached the first blockchain investment plan. About a month ago, Deloitte and SETL announced a collaboration to develop a contactless card that uses blockchain technology for transaction settlement.
PricewaterhouseCoopers (PwC)
PricewaterhouseCoopers (PwC) is also involved in blockchain development, including their partnership with Bitcoin blockchain startup Blockstream relation. The services giant also has a partnership with New York-based blockchain startup Digital Assets. In March 2016, PricewaterhouseCoopers released a report, believing that blockchain is a "unparalleled" opportunity to achieve a technological leap in the financial services industry.
Ernst & Young (EY)

Meanwhile, the last of the 'Audit Big Four', Ernst & Young (EY) recently established a partnership with the famous Bitcoin mining company Bitfury Group entered into a partnership to provide blockchain services by leveraging the latter’s expertise.
In addition, EY Switzerland has announced that from 2017, they will accept Bitcoin as a payment method for services. This plan demonstrates Ernst & Young’s recognition of Bitcoin, the underlying technology of which is the most powerful public blockchain.
Blockchain technology is not only popular abroad, it is also the darling of the financial community at home. Domestic giants such as LeTV Finance, Ant Financial, Internet, Tencent, Wanda, and China Post are all paying attention to blockchain technology. Puyin Group launched Puyin, a tea-based digital currency based on blockchain technology.

5. What accounting problems do you think blockchain technology can solve

Blockchain distributed databases can be practically applied in corporate accounting information systems.

The blockchain distributed database is like a public ledger, which should naturally be able to record corporate accounting information.

Any information that needs to be saved can be written to the blockchain and read from it, so it is a database.

A shared, distributed database technology or intelligent peer-to-peer network that can identify, disseminate and record information through a distributed database.

6. Is blockchain’s reshaping of accounting error correction based on data traceability

No.
1. Blockchain is a technology that can connect people or businesses directly or point-to-point. Over the past 20 years, people have shared information over the Internet. Blockchain further improves the interconnectivity of the network and provides users with a network for transmitting value. Rather than just exchanging information, blockchain participants can also exchange value peer-to-peer. Although most commonly used with Bitcoin and other crypto-assets, blockchain technology can also be used to support applications (such as decentralized applications) and complex programming (such as smart contracts). It is through smart contracts that blockchain makes it possible to carry out rights and property transactions and transfers easily and efficiently. Smart contracts can easily, cost-effectively and efficiently transfer ownership of a car or transfer shares in a business and settle it immediately, without the involvement of a third party such as a bank or stockbroker.

7. How is DB Kerong Securities doing now? Can I get back the money I invested?

DB Kerong Securities has a capital operation model similar to China Securities Capital CCG. If you If you ask me before investing, I would definitely advise you to be cautious (that is, don’t invest). But now that you have invested, you can hardly get back the money you invested, and there is nothing you can do about calling the police. I can only give you an analysis on how to avoid being cheated in the future.

How does this capital operation model attract people to invest?

First step, company packaging

The English name of China Securities Capital Group is Capital Clearance Group. It comes from the United States and has branches in many countries (using overseas companies as its umbrella to increase domestic investors It is difficult to investigate the company. First of all, there is no way to check the company's qualifications on the Internet.)

Foreign executives from a well-known university.

The second step, professional and uncommon financial terms

"Credit asset securitization", "cash asset securitization", and "security auction" are not long-term exposure to financial investment project terms , the key point is that no matter what is a gold investment product, there are risks! ! ! No matter what product you invest in, there are risks in investing. Remember that high risks are high and returns are high.

The third step, use "capital operation" to cover up the facts of pyramid schemes

A very classic case of financial investment, please refer to the Internet "Pompei Trap", the originator of pyramid schemes.

The entire fraud model of China Securities Capital has been exposed by Southern Weekend.

Now analyze DB Kerong Securities through Q&A on the DB Kerong WeChat public account.

How to make money from DB Neutron Coin?

There are two ways to make money

①Pure static dividends

That is, without any promotion, after investing, the company will give you 3.5 times to 5 times times of leverage to your account, you can enjoy one thousandth of the company's dividend every day, and the security price will increase by 0.03 US dollars every two weeks. The bonus securities will be converted into neutron coins (neutron coins are also constantly appreciating) and then transferred to the trading market to be sold directly. Withdraw cash.

②Dynamic bonus

Upgrade your agent and you can get dividends every day by doing the market.The company will give you a 10% direct promotion bonus and a 9-12% matching bonus based on the amount of investment you make in promoting members.

Analysis: The first way, as an electronic currency, where is the trading market? Appreciation also has a price but no market. On the one hand, if this project operates normally and can directly obtain Neutron Coin dividends, why bother buying it in the circulation market? On the other hand, if the project cannot operate normally, no one will buy the Neutron Coin, and it will not be circulated.

The second method is a simple and straightforward MLM model. Isn’t the word “agent” obvious enough? All industries! I mean everything, the market is limited, "agents" must be a few people to make profits, everyone acting as "agents" is a pyramid scheme.

2. What is the investment allocation of this security?

The investment allocation is 62% electronic currency and blockchain, 10% p2p online lending, 8% payment platform, 5% biometric technology, and 15% other combinations.

Analysis: Please pay attention to 62% of electronic currencies and blockchain, please watch the ""Focus Interview" 20170214 Secret web link for Bitcoin network fraud and money laundering" web link

3. Investment What is the profit point of this security?

The first is stable, daily returns, providing regular income to investors through corporate profits; the second is high returns, the appreciation of securities achieves high returns on capital through the strong growth of financial technology companies, and the third is low Risk, owning assets collateralized by fintech companies.

Analysis: If you really want to invest and manage money, please always remember that 2 and 3 are completely contradictory! Risk and reward must be inversely proportional.

Finally, please work hard and don’t lose confidence in life just because you were cheated once. I wish you a happy life.

8. Title: With the help of big data and blockchain, what do you think the future development model of the accounting information system should be?

The connection with other subsystems has been strengthened, and it has become more and more important to enterprise management. Information systems move closer.
With the development of computer technology, big data and blockchain, two of the most eye-catching cutting-edge technologies nowadays, are gradually being applied in practice. As one of the indispensable professions in any industry, accounting is bound to be affected by these two emerging technologies. Big data technology has caused an explosive growth in the quantity of accounting information, and the birth of blockchain technology has improved the accuracy of information. Therefore, the accounting profession will usher in new developments in breadth and accuracy.
With the emergence of paperless accounting, accounting computerization is widely used in various enterprise management and settlement services. Kingdee UFIDA and other similar software came into being. By setting login identities and permissions, and directly entering relevant transaction capital business and other matters on the network management platform, work efficiency is greatly improved. The computerized accounting software uses a large and stable database, and the financial system is constructed in a modular manner, making the accounting more standardized and the management level of the enterprise improved. At the same time, ERP systems also have many shortcomings. However, the upgrading of accounting software cannot keep up with the innovation of computer systems, and the development of accounting software continues to stagnate.At present, it has largely restricted the further development of the entire financial accounting industry. Second, employees must log in to the accounting information system through encrypted login methods. However, it is still unavoidable that some criminals can steal the operator's login password to conduct illegal operations and forge accounting data, which lacks authenticity during the current operation. Log monitoring cannot effectively prevent this behavior. Third, the professional module processing is not targeted and the operation is too cumbersome. The query and inventory are rough and prone to errors and omissions. Fourth, the calculation method of cost, depreciation and depreciation apportionment is accurate in calculation but in fact the method is extensive and the workload is large. Whether it is manual accounting or computerized accounting, the inability to obtain relatively accurate product costs in a timely manner has not solved the problem of data.

9. What impact will financial sharing and blockchain have on accounting theory and practice?

With the emergence of cryptocurrencies such as Bitcoin, this time-tested financial framework is fully May be changed. Harnessing the power of blockchain, the entire concept of money is turned upside down through the rise of this new data-based currency. While our current understanding of money has evolved over the past few decades, thanks to credit cards and fiat currencies, cryptocurrencies are the logical next step in this evolution.
This is understandable to accountants, but what does it mean to entrepreneurs? Well, anyone interested in starting or maintaining a successful business will need a competent accounting team. As the financial environment changes, so will the experience and insight required of business accountants. Understanding this upcoming paradigm shift can better help entrepreneurs future-proof their organizations and may even help them save money on accounting-related business expenses.
Bitcoin Modern Accounting Overview
The current financial paradigm treats Bitcoin, Ethereum, and all other cryptocurrencies as assets. For example, in the United States, any form of cryptocurrency is considered property rather than currency. Although the IRS recognizes that Bitcoin can serve as a "medium of exchange," Bitcoin is not classified as currency because it also generally functions as a "unit of account and store of value."
Due to this classification, changes in the value and quantity of cryptocurrencies are taxed as capital gains or losses. By mining or purchasing large amounts of Bitcoin, there will be an increase in capital, which will subject Bitcoin to capital gains tax. The same goes for trading or selling cryptocurrencies, as these events are considered taxable capital gains and losses. Therefore, holdings in Bitcoin or other high-end stocks are accounted for in much the same way as other forms of equity, such as real estate or stocks.
Predictions for the Future of Bitcoin and Accounting
As blockchain and cryptocurrencies gain legitimacy in the financial world, the accounting nature of Bitcoin and other advanced currencies will also change. While many potential changes are too distant to accurately predict, one aspect of accounting is certain to change dramatically and will certainly impact allThere are entrepreneurs and business organizations, and this aspect refers to: auditing.
Here’s how blockchain and cryptocurrencies are being used to violently disrupt the audit process, and what does it mean for businesses that employ auditors? Since Bitcoin is currently classified as property subject to capital gains tax, the method of auditing its value is known as instant forensic analysis. However, the instant verifiability of blockchain technology makes this audit method obsolete.

As you track these changes and developments, discuss them with your organization’s accountant or financial advisor. They can help you understand the further implications of these events; in some cases, they can even show you what actions you can take to respond to these events, thereby increasing your profits, reducing your costs, and opening up new opportunities for your business. new development path.
On the other hand, if your accountants and auditors react with blank stares to your research, consider updating your finance team.