区块链会计外国研究现状,区块链会计外国研究进展

近年来，随着区块链技术的发展，区块链会计外国研究也开始受到越来越多的关注。本文将介绍区块链会计外国研究的现状及拓展的3个关键词：区块链会计标准、区块链会计审计和区块链会计软件。

区块链会计标准是指在区块链技术上制定的会计标准，它是会计标准体系的重要组成部分。目前，许多国家和地区已经开始制定相关的会计标准，以指导企业使用区块链技术进行会计活动。例如，美国会计准则委员会（FASB）已经建立了一套区块链会计标准，该标准主要针对企业的区块链资产、负债和收入等方面，为企业提供了一套完整的会计报告标准。此外，欧盟也计划在2020年制定一套区块链会计标准，以指导企业如何在区块链技术上进行财务报告。

区块链会计审计是指在区块链技术上进行的审计活动，它是会计审计行业的重要组成部分。目前，许多会计审计公司已经开始探索如何在区块链技术上进行审计活动，以提高审计效率和准确性。例如，普华永道是一家在区块链技术上进行审计活动的公司，该公司已经开发了一款名为“区块链审计”的软件，该软件可以帮助审计师快速准确地审计企业的财务报表。此外，普华永道还推出了一项名为“普华永道区块链审计服务”的服务，为企业提供全面的区块链审计解决方案。

区块链会计软件是指在区块链技术上开发的会计软件，它是会计软件行业的重要组成部分。目前，许多会计软件公司已经开始开发基于区块链技术的会计软件，以提高会计工作的效率和准确性。例如，Oracle公司已经推出了一款名为“Oracle Blockchain Accounting”的会计软件，该软件可以帮助企业快速准确地进行财务报表审计和报告准备，提高会计工作效率。此外，英特尔公司也推出了一款名为“英特尔区块链会计”的会计软件，该软件可以帮助企业实现安全、可追溯性和可靠性的会计报告，从而提高会计工作的效率和准确性。

以上就是本文介绍的关于区块链会计外国研究的3个关键词：区块链会计标准、区块链会计审计和区块链会计软件。随着区块链技术的发展，这些关键词将越来越受到重视，为会计行业带来巨大的变革。

㈠ 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 important to enterprises. 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 is far behind the innovation of computing and computer systems, and the stagnation of accounting software development 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.

㈡ What is blockchain technology and what areas it may be used for in the future

The development of technology is often beyond your imagination, from the agricultural revolution to the industrial revolution to the information revolution, as of The blockchain revolution has now begun. Reaching the height of the cognitive revolution should be considered a relatively big proposition. Why did the previous emergence of the Internet, big data, artificial intelligence, etc. not mention the cognitive revolution, but blockchain can?

How to quickly enter the blockchain industry?

1. Find the top experts in this industry and learn or communicate with them, such as Li Xiaolai, such as Uncle Cai

2. You can buy some books. News books are not as mixed as Taobao. There are only a few classics, choose a few and read them through

3. You can search for more related articles, public accounts, Zhihu or other, which are very informative. You can find yourself after reading 30 high-quality articles. Article, you are basically getting started.

WeChat public account: Workplace cheese pie, let me tell you about things in the workplace

㈢ Why Bitcoin and blockchain are favored by the 'Big Four' in auditing

The world’s largest services companies are arguably all pushing to bring blockchain solutions to their customers, offering a cheaper, more efficient and faster alternative to existing infrastructure.
Deloitte
A clear example is Deloitte, which is investing heavily in Bitcoin and blockchain technology. Deloitte’s in-house team Rubix is ​​focusing on developing blockchain applications, and Deloitte Canada recently installed a Bitcoin ATM 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.

㈣ National University of Singapore Blockchain Graduate Application Requirements and Time

InIn terms of academic qualifications, applicants need to be graduates of domestic 211 or 985 universities, and provide their grades during school, with an average score of 80 points or above. Students who have not graduated from 211 or 985 universities must have an average score of 85 points or above. There are generally two application deadlines for postgraduate applications at the National University of Singapore, one in January and one in August. Students generally need to apply about six months before classes start.
The National University of Singapore, founded in 1905 and located in Singapore, is Singapore's premier world-class university.
The Republic of Singapore is an island country and city-state in Southeast Asia. It is located at the southern tip of the Malay Peninsula and the entrance to the Strait of Malacca. It consists of Singapore Island and 63 nearby small islands. It has a land area of ​​728.6 square kilometers, of which about 50,000 are from the east to west of Singapore Island. meters, about 26 kilometers from south to south.

㈤ Meitu purchased cryptocurrency for US$40 million. Can Meitu once again enter the blockchain industry?

Meitu purchased cryptocurrency for US$40 million. Meitu once again enters the blockchain industry. I think the blockchain can gain a firm foothold in the right direction this time. Bitcoin is an emerging industry that can bring unlimited space to everyone. Moreover, blockchain technology is the core technology of Bitcoin and is the most important trend in the Internet era. Who can be the first? Whoever has the advantage of time can quickly occupy the market.

With the rapid development of China's economy, the popularity of our Internet is also accelerating, which provides convenience to everyone's life and also allows us to see a broader future. Meitu purchased cryptocurrency for US$40 million. Meitu once again enters the blockchain. I am optimistic about their development. As the core technology of Bitcoin, blockchain technology can change the development direction of our real life and help us achieve better results in our future work. Good help, and blockchain technology can make finance, accounting and other work more transparent and convenient, which solves many problems that are difficult for us to change. This is the real reason why I am optimistic about blockchain technology.

3. What do you think of Meitu’s investment of US$40 million in cryptocurrency this time.

Every enterprise or company has different views on emerging industries. As an Internet company, it is definitely more willing to accept emerging industries. Meitu is basically a computer talent. They have invested so much. Their own ideas must have something that ordinary people have not seen. This time they invested in cryptocurrency and this time they entered blockchain technology. I am very optimistic about their future development. After all, this is an industry hot spot.

Different people have different attitudes towards emerging industries. When we avoid risks, we also avoid returns. Cryptocurrency and blockchain technology require new cognitions and patterns. This belongs to brave people. I am optimistic about their future development.

㈥ What impact does blockchain technology have on the four basic assumptions of accounting?

1. Blockchain in the field of payment: reconciliation between financial institutions, especially cross-border financial institutions Clearing and settlement costs are high and involve many manual processes; application of blockchain technologyIt can reduce the cost of reconciliation and dispute resolution between financial institutions, significantly improve the efficiency of the payment field, and make it easier for financial institutions to process small-amount cross-border payment services, helping to realize inclusive financial services. 2. In the field of clearing and settlement: Different financial institutions have different infrastructure structures and business processes, which involve many manual processes, greatly increasing business costs and making errors prone. Applying blockchain technology, combined with the on-chain assets mentioned in the second point, can complete point-to-point real-time clearing and settlement, thereby reducing value transfer costs, shortening time, improving efficiency, and both parties to the transaction can obtain good privacy protection. 3. Asset management field: Equity, bonds, bills and other assets are managed by different intermediaries, which increases the transaction cost of assets and brings about the problem of certificate forgery. Apply blockchain technology to digitize such assets and turn them into digital assets on the chain. With the irreversible, non-tamperable, and public characteristics of the blockchain, it can improve the efficiency of asset transactions and reduce asset management costs. Since the characteristics of the blockchain are irreversible and non-tamperable, it makes information confidential and secure, point-to-point transaction transmission, decentralized, and reliable traceability of information; thereby reducing intermediate costs and improving efficiency. It is not only used for accounting audits, but also Applied to all walks of life, now we can also see the collaborative operation model of blockchain from behind the operation of all walks of life. Therefore, blockchain will definitely change human life extensively and profoundly, so the entire life service will Enter the blockchain era. In this Internet development process, blockchain + physical industries, blockchain e-commerce, and blockchain community operations can all apply blockchain technology.

㈦ Note 1: The impact of big data on future accounting development trends—technical environment

In 2019, McKinsey Consulting gave a report that in the next 2030, 50% of jobs will be 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.

㈧ Blockchain STO registration process for U.S. companies to build VIE structures

STO is the issuance of security tokens. It is a securities issuance with Token as the carrier. This Tokne can be used to replace stocks, bonds, loans and other asset targets. Judging from the name, it is similar in concept to ICO and IFO, and is a way of issuing tokens. The most significant feature of STO is that the tokens issued have securities properties and are regulated by securities agencies (such as the U.S. SEC) and relevant securities laws and regulations.
In layman’s terms, security tokens must be linked to assets, such as cash, shares, fixed income assets, real estate, commodities, etc. They are the intersection of digital assets (tokens) and traditional financial products - a new technology that improves on old things. If we call cryptocurrencies like Bitcoin "programmable money", then security tokens are What can be called a “programmable ownership” version of a token is that any asset under its ownership can and will be tokenized. If you want to conduct an STO, you must first obtain permission from the regulatory agency. Therefore, we can regard STO as an ICO that is more compliant with legal regulations. About STO service process
1. VIE structure preparation
The first type: traditional VIE structure (Cayman, Hong Kong, wofe agreement), the cycle is longer, ranging from 3-6 months.
The second type: registering a US company (controlling through the wofe agreement), the cycle is shorter, about 6 weeks.
2. Preparation of legal documents
Documents prepared by the legal team:
Evaluation and optimization by expert teams such as American lawyers and CITI Securities Department
SAFT/PPM
Risk Disclosure Statement
/>Company structure, etc.
3. Financing channel services
RegD: Only for US compliant investors, we will recommend
RegS: Only for legal investors outside the US The state raises funds and recommends investment institutions such as Japan
4. Token issuance
According to different platform rules, recommend the most suitable platform for issuing Token.
Exchange docking services.

㈨ Blockchain financial application

Blockchain financial application is a key area where it plays a role in reality. The financial industry needs such high-end technology, and the traditional operating methods will be affected by Such technology has undergone profound changes. Blockchain financial applications have many distinctive features.It has also made people talk about it, and it has attracted more and more people's attention because of the actual effects, and has had an increasing impact.

Abstract: Developed countries and technology companies have taken the lead in the research and application of blockchain technology. Judging from the application of patent technology, there may be a gap of about one and a half years between my country and the United States in blockchain technology. Based on the above situation, how can China achieve "asymmetric" catch-up? The first thing is to see the situation clearly, seize opportunities and meet challenges. Secondly, after understanding the necessity of the underlying construction of blockchain for the existing business and future development of the financial industry, a consensus was reached among various financial companies to establish a "China's Financial Blockchain Alliance". The last step is to advance collaboratively and embrace change.

How to understand blockchain?

Bitcoin: A peer-to-peer electronic cash system. In 2009, after the paper was published, Bitcoin was born as a virtual currency in the digital world of the Internet. At present, the total market value of Bitcoin is about US$6.5 billion. Although the market value is constantly changing, it is still the largest virtual currency in the world.

Another important concept is blockchain. Blockchain is an underlying technology of Bitcoin, and Bitcoin is just an application of blockchain. As we all know, Bitcoin can realize point-to-point value transfer. In addition to the Bitcoin blockchain, there are many other blockchains, such as the Ethereum blockchain, etc. Therefore, we should distinguish between concepts such as Bitcoin, Bitcoin blockchain, blockchain, and blockchain technology.

Currently, people have several misunderstandings about blockchain. Blockchain can be described in English as "Decentralized Blockchain", where Decentralized is translated as "decentralized". However, I think the blockchain has realized the unintermediary dissemination of value, which is point-to-point value dissemination. This does not mean that after entering the blockchain era, there is no need for a center, but that it should move from a single centralization to a center and a center. parallel development. Then, the existing center is likely to become a branch center or a weak center. At present, all banks have their own data centers. If a financial blockchain alliance is established in the future, they can become nodes in the blockchain alliance, so blockchain does not require a center.

Blockchain does not require credit

We often see some articles that believe that blockchain needs to “remove credit”. In fact, blockchain relies on consensus The algorithm builds trust and ensures the correctness of transactions through consensus among nodes. Build trust at low cost through mathematics and algorithms instead of "removing credit". However, digital asset transactions between people do not require two people to know each other or have a trust relationship with each other, nor does it require a third-party credit agency. It only requires everyone to trust the trusted network of the blockchain.

Why is it considered credible? Because it is a distributed database, there is a set ofConsensus-based mechanism: a set of encryption algorithms that make it immutable. On the one hand, the public key makes information transparent and traceable; on the other hand, the private key can protect privacy.

Blockchain is not a mature technology, nor is it omnipotent. Blockchain technology is still in its early stages of development. At the beginning of this year, we sent a delegation to Barclays South Africa’s blockchain research laboratory to study. During the seminar, Barclays African blockchain experts believed that it will take at least five to ten years for blockchain technology to become a truly mature technology. At present, blockchain has the disadvantages of relatively slow computing speed and small storage space. Moreover, not all data processing requires the use of blockchain.

Research and application of blockchain in foreign countries

We found that established financial developed countries are already leading the way in the research of blockchain technology. The British government believes that it is very important for the government to participate in the legislation of digital currencies and blockchain networks, and the government encourages in-depth research on blockchain technology. The British government is actively evaluating the potential of blockchain technology and considering its use to reduce financial fraud and reduce costs. In addition, the UK government plans to develop application systems that can be used between government and public agencies.

In February this year, the European Commission placed cryptocurrency at the top of the list of rapid development target areas. This initiative promoted policy research on digital currencies by various agencies. Technology companies are also leading the way in research on blockchain technology.

IBM launched the "Open Ledger Project" to develop an enterprise-level blockchain software structure and promote the commercial use of blockchain technology through the Bluemix and API foundation of the IBM cloud computing platform. Architecture to support the docking of external data. IBM still has a lot of practice in blockchain technology. Recently, it and a company in South Korea conducted creative experiments using blockchain technology and the Internet of Things, and achieved some results.

Microsoft uses the Azure platform to provide users with "blockchain as a service", which can enable R3 and its bank members to speed up the experiment and learning process, and accelerate the development, testing and deployment of distributed ledgers.

Intel also released SawtoothLake, an efficient modular platform for building, deploying and running distributed ledgers; at the same time, Intel is also studying to create a trusted execution environment for hardware chips for blockchain applications, providing Greater security and privacy.

Meanwhile, Wall Street is also taking action. Although founded relatively late, R3’s core function is to formulate industry standards for the development of blockchain technology in the banking industry, as well as explore practical uses and establish a blockchain alliance for banks.

From what we know, in addition to these two new companies on Wall Street catering to the digital financial era, large financial institutions are studying blockchain technology and building their own areas. BlockchainConcept and technical teams.

Currently, blockchain technology already has practical application cases.

In Canada, the blockchain startup company "Blockchain Tech Ltd" has successfully been listed on the Toronto Stock Exchange GEM; the Estonian government will launch the government's blockchain medical insurance Record.

Domestic attention and research on blockchain technology

Blockchain is an optional technology. Previously, the People's Bank of China also held a digital currency seminar. In addition to the central bank, relevant departments such as Zhejiang Province and Beijing Municipality also expressed support for blockchain application research last year.

From an enterprise perspective, Bubi blockchain has been used in equity, supply chain, points and other fields, and is conducting trials and application tests with exchanges and banks. Bubi Blockchain focuses on the innovation of blockchain technology and products. It already possesses a number of core technologies and has developed its own blockchain service platform. And many blockchain innovative and entrepreneurial companies are constantly emerging.

In addition, a number of industry alliances are being established. In terms of financial institutions, the current cases of blockchain application by my country's large banks and financial institutions still need to be solved.
At the end of 2015, Bank of America had obtained 15 patents on blockchain. There may be a gap of about one and a half years between my country and the United States in blockchain technology.
Blockchain financial applications are entering a new stage in an all-round way. Various applications will become more and more in-depth, and related changes will attract more and more attention, and a huge new trend will form. .