区块链改良财务管理方案,区块链改良财务管理方法

如今，随着科技的发展，区块链技术已经成为财务管理的一个重要工具。区块链技术可以改善传统财务管理方案，提高财务管理的效率和可靠性。

首先，区块链技术可以提高财务管理的安全性。区块链技术使用分布式账本，可以防止财务数据被篡改，从而提高财务管理的安全性。此外，区块链技术还可以提高财务管理的透明度，因为它可以让所有参与者都可以看到财务数据，从而更好地控制财务管理的过程。

其次，区块链技术可以提高财务管理的效率。区块链技术可以让所有参与者都可以访问财务数据，并且可以更快地完成财务管理的流程，从而提高财务管理的效率。此外，区块链技术还可以改善财务管理的准确性，因为它可以更好地追踪财务数据，从而更好地控制财务管理的过程。

最后，区块链技术可以改善财务管理的可靠性。区块链技术使用密码学技术，可以保证财务数据的完整性和安全性，从而提高财务管理的可靠性。此外，区块链技术还可以改善财务管理的灵活性，因为它可以让参与者更快地响应财务管理的变化，从而更好地控制财务管理的过程。

总之，区块链技术可以改善传统财务管理方案，提高财务管理的安全性、效率、准确性和可靠性，从而更好地控制财务管理的过程。因此，区块链技术可以作为一种新的财务管理工具，为企业提供更加有效和可靠的财务管理方案。

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㈠ You have to know the operating principles and development of blockchain!

1. Why is there innovation in blockchain?
The starting point of the first generation of the Internet is the TCP/IP protocol, which implements a unified format for peer-to-peer transmission of information by all nodes on the network. Open code. However, the impact of such an uncomplicated innovation on mankind is epoch-making. It has programmed, agreed, and enforced the basic values ​​required by a unified global market: "freedom, equality, and fraternity." Then the STMP email protocol, HTTP domain name protocol, etc. were derived, achieving low-cost and high-efficiency global information transmission in a decentralized manner. As Alibaba Vice President Gao Hongbing said:
"The Internet is to eliminate the (information) supply chain that has very low value and high cost - it is open, interconnected, peer-to-peer, globalized, and decentralized."
We know: The essence of the market is also decentralized. It automatically executes the decentralized agreement of "equivalent exchange". Just as Nobel Prize winner Ronald Coase summed up: "The market economy is based on two On the basis of deep cognition: admitting ignorance and tolerating uncertainty." Adam Smith also described the market as: "the invisible hand"! Therefore, the market must require the low-cost flow of information decentralization, and the Internet has adapted to the global Under the general climate formed by the unified market, it turned out to be.
However, the first generation of Internet decentralized solved the problem of low-cost and efficient transmission of information, but it did not solve the problem of credit of information. Therefore, what the second-generation Internet must break through is: how to establish global credit in a decentralized manner so that value transfer can be carried out at low cost and with high efficiency.
So what are the problems with the original centralized credit system? As we all know: centralized credit, such as the legal currencies of various countries, has different credit values, and the clearing systems are also incompatible, which adds a lot of cost to global trade. The current global credit system centered on the US dollar has a "Triffin Paradox" in its mechanism (the essence is that a country's legal currency cannot simultaneously resolve the conflict between its own economic interests and global economic needs). Therefore, in 2009, the Governor of the Central Bank of China, Zhou Ogawa called for the creation of a super-sovereign storage currency. In the same year, Satoshi Nakamoto disclosed the first-generation blockchain source code-"Bitcoin" online.
2. How does the blockchain system operate?
First of all, Satoshi Nakamoto knew very well that establishing a credit system for payment must solve the problem of preventing "duplicate payments", that is, no counterfeit currency can be created. The centralized credit system relies on state machinery to prevent counterfeit currency. What about "Bitcoin"? Satoshi Nakamoto's great innovation is to "timestamp" every transaction. There is a block (block: equivalent to a network account book) every ten minutes, and all network transactions for these ten minutes are correctly timestamped. The question is who will cover it? Satoshi Nakamoto did not assume that everyone on the Internet is Lei Feng. He agreed with Adam Smith: people in the market are greedy. He asked the so-called "miners" to compete for the accounting rights of each block for ten minutes. The rules of competition are correct.While keeping accounts, you need to solve the SHA256 problem. Whoever can prove that his computer has the fastest computing power (the so-called PROOF OF WORK mechanism) can compete for the legal accounting rights of these ten-minute blocks and get twenty-five Bitcoin rewards. This is the so-called "mining" process. It is actually a decentralized credit process that establishes a network-wide ledger - the blockchain. Therefore, the more essential function of miners is "bookkeepers"!
Satoshi Nakamoto is here In its Bitcoin white paper, the process of establishing this credit system is described in detail:
Step 1: In order for the entire network to recognize it as valid, each transaction must be broadcast to each node (node: that is, the miner);
The second step: Each miner node must correctly timestamp each transaction in these ten minutes and record it in that block;
The third step: Each miner node must Compete for the legal accounting rights of this ten-minute block by solving the SHA256 puzzle, and strive to get a reward of twenty-five bitcoins (fifty bitcoins every ten minutes for the first four years, decreasing by half every four years);< br>Step 4: If a miner node solves the SHA256 puzzle of these ten minutes, it will publish all the timestamped transactions recorded in its ten-minute blocks to the entire network, and they will be checked by other miner nodes in the entire network;< br>Step 5: Other miner nodes in the entire network check the correctness of the block accounting (because they are also stamping the accounting at the same time, but they have not competed for the legal block accounting rights, so there is no reward), there is no error Finally, they will compete for the next block after the legal block, thus forming a single chain of legal accounting blocks, which is the general ledger of the Bitcoin payment system - the blockchain.
Generally speaking, each transaction must undergo six block confirmations, that is, six ten-minute accounting, before it can finally be recognized as a legal transaction on the blockchain. The following is the accounting format of Bitcoin:
So the so-called "Bitcoin" is such a billing system: it includes the owner electronically signing with the private key and paying to the next owner, and then the entire network's "miners" "Time stamp the account and form a blockchain.
3. What are the innovations in Bitcoin’s blockchain finance?
Similar to gold, trying to establish decentralized credit on the global Internet may allow value to flow across the entire network at high speed and at low rates (currently each transfer The transfer rate is one ten thousandth);
The total amount of currency is agreed upon by the cryptographic protocol;
Compared to gold, digital currency is infinitely divisible;
The value of currency can be based on a large number of P2P transactions ;
Full transparency in financial management (every transaction can be traced on the blockchain).
Bitcoin’s blockchain-wide accounting system has established a market value of US$10 billion, the highest on the global Internet. Therefore, Wu Xiaoling, dean of Tsinghua PBC School of Finance, pointed out: The blockchain experiment established distributed credit, which is an upgraded version of Internet TCP/IP, upgrading from information transmission to value transmission;
4. Bitcoin’s blocks What are the inherent flaws of chain systems?
The Bitcoin blockchain system has been successful since it was open sourced on the Internet in 2009, but it also shows some inherent flaws that are difficult to overcome:
The total amount cannot change with the market situation and will inevitably rise and fall;
Mining is high-carbon. Only less than 1% of miners can compete for the accounting rights of less than ten minutes of blocks. More than 99% of other miners participating in the competition waste their computing power;
About 10% every year. Inflation has greatly increased the cost of the Bitcoin financial ecosystem and even threatened her survival;
As a decentralized self-organizing DAC system, the operating costs of the accounting and issuance functions are too high.
As a global payment system, its efficiency is far from meeting the actual requirements of global trade. The Bitcoin network currently confirms a maximum of 7 transactions per second. In comparison, Visa's network system can process 10,000 transactions per second at the fastest, and Alipay's record is 80,000 transactions per second on Singles' Day in 2014!
5. Block The development of chain technology 2.0:
As the 2.0 upgrade and development of blockchain, it first focuses on solving the high-carbon mining of Bitcoin accounting:
When we discuss how to overcome the high carbon of Bitcoin mining and accounting Professor Liu Taoxiong from the Tsinghua Institute of Economics pointed out that mining competition relies on computing power. In the end, only one company competes for the legal accounting rights, and the other 99% of the miner nodes are mined for nothing, which is a waste of resources. It is obviously unreasonable. If The whole network transparently knows the legal accounting rights of the next block, and it is randomly generated in the entire network, which eliminates the high carbon cost of competitive accounting! After hearing this, we all praised Professor Liu for his brilliant idea, because the second generation is now more successful. Coin NXT has this mechanism. Their white paper is called "Transparent Forging". However, the probability of the accounting rights going to someone is directly proportional to the NXT token holdings in each miner node wallet. This is called the proof of equity mechanism ( PROOF OF STOCK). Of course, this also triggered a debate about the unfairness of NXT’s distribution of tokens to early investment developers!
RIPPLE is a semi-decentralized blockchain solution that uses “trusted gateways” to conduct block operations. The credibility of chain accounting is based on the consensus ledger protocol that these gateways will not do evil at the same time.
The most ambitious attempt is Ethereum, which combines blockchain technology with Turing completeness, hoping to develop a basic platform that can support the construction of various blockchain systems in the future. The development of various credit currencies, digital assets, smart protocols and even financial derivatives. The system design is to unify blockchain accounting on the ETHERUM platform and be used by all developers. Maybe their official version will be released in the near future.
6. Possible applications of blockchain innovation in other fields:
Now, blockchain’s attempts to establish decentralized credit are no longer limited to the financial world, but have attracted attention from all fields of society, especially in At present, some of China’s central credits, such as the “Red Cross Society”, are in a state of “collapse”.Blockchain can provide a new way of thinking and technical options for social management. Here are some new developments and related discussions we have learned about:
The combination of blockchain and the Internet of Things unifies digital assets and atomic assets. Eradicate the difference between consumer assets and cash assets, expand public credit, and accelerate value circulation; (IBM-Samsung)
Establish an intellectual property protection system on the blockchain, keep accounts of the use of intellectual property across the entire network, and establish global advertising Market;
Whether blockchain can provide technical support for the issuance of protocol-based cryptographic currencies in emerging economies along the Belt and Road Initiative;
Blockchain + cloud computing can develop into decentralized self-media and community systems;< br>Blockchain can build a decentralized equity crowdfunding system, allowing innovative projects to enter the circulation field in advance;
Blockchain can develop a fully transparent financial management system;
Blockchain supports the establishment of a global Centralized corporate organization.
In short, in this era when credit has become a scarce resource, the technological innovation of blockchain, as a distributed credit model, provides new opportunities for finance, social management, talent evaluation and decentralized organization construction in the global market. All provide a broad development prospect.

㈡ The practical significance of blockchain design for hospital intelligent financial systems

1. Promote the integration of financial systems. At this stage, financial management work is mainly carried out by information systems, except for HIS In addition to the system, it also includes LIS system, PACS system and OA system [5]. At present, except for some hospitals with advanced technology in developed areas, most hospitals have not yet achieved a high degree of integration between various systems. Therefore, differences in basic operating algorithms, data collection and feedback methods lead to poor timeliness in the disclosure of information in each module's financial system. Unable to meet government departments’ requirements for fiscal transparency. With the support of blockchain technology, the hospital's various module systems can operate in an integrated manner, and the data of different sector systems can be extracted and shared in a timely manner, which to a large extent has consolidated the integration of accounting, budget execution, fund receipts and expenditures, and financial analysis of the hospital's financial systems. Base. 2. Deepen the content of financial management. As the medical reform continues to deepen, the business volume of medical institutions has increased, and the requirements for refined financial management have become higher. However, the current level of segmentation of hospital financial management work is far from sufficient. Under the diversified changes in medical insurance, expenditures, etc., the lag in information statistics seriously hinders the accurate and automated operation of the financial system. Strictly speaking, hospital financial management only covers budget management, cost management, etc. Subsequent other expenses are prone to gaps in the calculation process and cannot meet the needs of the integrated process of financial functions. Therefore, the existing financial work should be sorted out, with financial budgets, revenue and expenditures, etc. as the source of management, and medical project research funds, operating funds, expenditure approval, etc. included in the scope of financial management. The introduction of blockchain technology into the hospital's financial management system can not only realize the above-mentioned financial management steps, but also investigate and track the use of funds in real time, achieving traceability of the source and clarity of the destination during the process of investigating the direction of the funds. Integrate financial content horizontally in this waydevelopment, which can fully improve the efficiency of hospital financial management. 3. Improve the efficiency and accuracy of hospital financial management. Hospital financial management plays an important role in the daily operation of the hospital and determines the accuracy of the hospital's financial information. Hospitals should focus on improving financial management to prevent and control hospital economic crises caused by poor financial management. From the perspective of current enterprise financial management, the application of blockchain technology and AI intelligence is the overall development trend. Therefore, combining blockchain technology is an important starting point for upgrading hospital financial management systems. Affected by the characteristics of the hospital industry and the limitations of technical means, financial management in the past was mostly based on post-event inspection and accounting, with early intervention in financial changes and a relative lack of in-process control. Faced with increasingly detailed cross-department financial data, the traditional financial management audit model requires a lot of manpower in terms of evidence inquiry, audit judgment, and financial budgeting. The distributed accounting technology and weak centralization characteristics of blockchain technology make After being audited and verified by the blockchain network node, the financial transaction data is recorded and has the remarkable characteristics of being automatic, efficient, and complete in time and space [6]. The hospital financial system built using blockchain technology can collect various effective financial data in real time and conduct dynamic analysis based on smart contracts, greatly improving the efficiency and accuracy of hospital financial management and ensuring the safety of financial management of various departments in the hospital. . 4. Strengthen financial budget management. Traditional hospital financial management usually involves manual budget management based on the past frequency of device use and drug use. Some hospital financial managers believe that resource allocation only needs to be carried out in accordance with the requirements of superior departments. This has led to intelligent financial management. The system cannot be well implemented into the hospital's financial budget management system. The smart contract part contained in blockchain technology can effectively enhance hospital fund control. The so-called smart contract is a program that automatically processes assets based on preset conditions based on blockchain technology. Blockchain technology has the characteristic of not relying on third-party participation. Therefore, only the funds allocated to the budget part are entered into the blockchain from the source, and the traceability and destination of the budget funds can be clearly and transparently presented [7]. The smart contract mechanism can ensure the reasonable use of budget funds and clearly prevent illegal use. In addition, blockchain technology can monitor budget execution in real time and provide early warning for changes in budget data that are used differently. With the help of the self-transaction settlement (liquidation) function in smart contracts, transaction settlement (clearance) can be automated and rapid, significantly reducing the error rate of financial personnel and improving budget execution effects. Source: Source: Friends of Accounting (Issue 03, 2021)

㈢ What role does blockchain play in decentralized finance

The decentralization of blockchain refers to The form of social relations and content production formed during the development of blockchain is a new online content production process compared to "centralization".
Blockchain is an important concept of Bitcoin. It is essentially a decentralized database. As the underlying technology of Bitcoin, it is a series of data blocks generated using cryptographic methods. Each The data block contains a batch ratioThe information of Bitcoin network transactions is used to verify the validity of its information (anti-counterfeiting) and generate the next block.
The blockchain is unified across the entire network, so it is logically centralized. From an architectural point of view, blockchain is based on a peer-to-peer network, so it has a decentralized architecture. From a governance perspective, blockchain uses consensus algorithms to make it difficult for a few people to control the entire system, so its governance is decentralized.

㈣ How to use new technologies to further improve the accounting engine’s financial business data docking capabilities

With the help of Liang Bi’s artificial intelligence technology and blockchain technology, new technologies can further improve the accounting engine’s financial business data docking capabilities. ability.
1. Artificial intelligence technology: By applying artificial intelligence technology, the automated processing capabilities of the accounting engine can be enhanced, such as automatically identifying and classifying financial data, automatically generating accounting vouchers, etc. These automated processing capabilities can improve the efficiency and accuracy of financial management and reduce financial risks caused by human errors.
2. Blockchain technology: Blockchain technology can provide a more secure and transparent way of data transmission and storage, and can help the accounting engine achieve more efficient and accurate data docking. For example, blockchain technology can be used to build a secure data transmission channel to ensure data integrity and security.

5 Big data and blockchain technology are changing the accounting industry

As the most popular technologies at the moment, big data and blockchain have a very important impact on the reform of the accounting industry. . Big data technology has increased the amount of digitizable accounting information, enabled the digitization of original financial information and non-financial information, and expanded the management scope of financial personnel, especially senior financial personnel. In the process of informatization, accounting is faced with the fact that the reliability of accounting information cannot be guaranteed. The digitization of false accounting information will affect marketing management decisions. The birth of blockchain technology has solved the problem of the reliability of accounting data. question. The accounting industry must seize opportunities and actively use big data and blockchain technology to promote industry changes. At the same time, accounting practitioners must also adapt to industry changes by improving their professional qualities.

In terms of big data's accounting data information, due to the characteristics of big data itself, when companies involve big data analysis, they need more overall data rather than sampled data samples. They need data. The overall relationship rather than individual data to enhance the relevance of accounting data information. Accounting data information can be learned through big data platforms about the accounting treatment methods and accounting methods adopted by different companies for the same type of projects, making it easier to compare between companies. At the same time, under the background of big data, enterprises can process and transmit accounting data information in a timely manner through the Internet to ensure the timeliness of accounting data information.

Due to its "decentralization" idea, blockchain can be used to process accounting data and information, which can effectively ensure the correlation between data. At the same time, due to the trust-free nature of blockchain, Decentralization also strengthens trustThe security in information transmission can prevent theft and tampering of information to the greatest extent, thereby solving information security problems and ensuring the reliability and authenticity of accounting data information. At the same time, under blockchain technology, when there is a new update to the information, the information on all nodes will be updated and cannot be modified, making the information more timely. When the blockchain records information, users in the chain network need to confirm the authenticity of the accounting behavior. After recording, it cannot be modified. Each party maximizes the interests of the data, thus making some bad phenomena completely disappear.

Accounting has gone from traditional simple bookkeeping to today's reasonable tax payment. In the future, more aspects of management will be carried out through the management of financial data. Facilitated by big data and blockchain, the previous branches of accounting, financial accounting and management accounting, will merge. The new platform brought about by the introduction of big data technology and blockchain technology will allow accountants to not only become accounting experts, but also programmers for professional management of big data, that is, accounting talents with multiple types of auxiliary skills. , becoming a new accounting talent with outstanding value in the new era, will promote the accelerated integration of management accounting and financial accounting.

Big data and blockchain technology integrate accounting data information, increase the quantity of accounting information and ensure the quality of accounting information, making financial management capabilities an essential ability for accountants and senior accountants. Your management capabilities will be strongly highlighted. Accountants engaged in basic accounting work are also facing the test of changes in the accounting industry and need to master more management accounting and information decision-making.

Faced with the massive amount of accounting data, accounting practitioners need to master a variety of efficient data analysis methods through big data technology, comprehensively analyze and judge data information, so as to help enterprises make correct plans. Also propose problem-solving strategies. Accountants organically combine computer technology with accounting knowledge, and use big data and blockchain technology to gradually modify traditional account books into a new platform based on big data and blockchain technology.

㈥ Research on Optimization of Financial Sharing Model in Colleges and Universities-

At present, most colleges and universities have gradually implemented a financial shared service model, and the model is characterized by decentralization, information sharing, and traceability. Blockchain technology can optimize and improve the financial sharing model of universities. This article mainly analyzes the necessity of introducing blockchain technology into the financial sharing model of universities, and proposes an optimization plan of blockchain technology for the financial sharing model of universities, hoping to provide certain reference significance for the innovative development of the financial sharing model of universities.

1. The current development status of the financial sharing model in universities

The so-called financial sharing is a management model in which shared services are applied in the financial field. Specifically, it refers to the process of financial sharing based on Internet information technology. Processing is the core, integrating accounting, auditing, and financial data services scattered in different regional departments into the financialA new financial management model that uses centralized processing in the sharing center to standardize financial processing procedures and improve processing efficiency.

(1) Scaling of financial processing

The financial sharing model is to build a financial center to concentrate accounting, auditing, and financial data from different regions and departments on this platform. In particular, some processing work that is highly basic, has a large workload, has a high repetition rate, and is easy to program, should be classified and processed centrally, so that the financial processing work of colleges and universities can form a certain scale, and unnecessary repetitive work can be deleted. Promoting the formation of economies of scale provides a new path for universities to reduce operating costs and improve work efficiency.

(2) Business process standardization

The university financial sharing model implements unified accounting standards and programmed operating systems in the process of integrating financial data for centralized processing. Achieve the standardization of financial processes, which means that even for financial accounting in different departments, the data caliber and business standards used are unified. There is no need for financial personnel to negotiate standards, which simplifies the work process. In the standard, unified and professional business processing assembly line, financial personnel have a clear division of labor. They only need to handle one or a few financial links and are responsible for them, thereby improving work efficiency and further improving financial service levels and financial management value.

(3) Informatization of technical means

After universities build an integrated financial sharing center, its members can share financial data and information through modern network information technology. Through the high integration of system platforms, colleges and universities can realize intelligent identification, review and processing of bill pictures, realize flexible integration and dynamic allocation of information resources, and further promote the informatization process of colleges and universities. At the same time, the financial sharing platform analyzes and processes massive amounts of financial data information, intelligently identifies, reviews, processes data, and performs risk control. Networked and technical shared operations greatly reduce the operating costs of universities and improve financial decision-making support capabilities. .

(4) Professionalization of service quality

The University Financial Sharing Center integrates basic financial work and develops standard, unified and professional financial processing procedures. The division of labor among financial personnel is clear. It reduces human errors, saves labor costs, and ensures high-efficiency work. More human resources can be invested in financial management or other aspects of business management, further improving the professional financial service level and business management capabilities of universities. .

2. Problems with the Financial Sharing Model of Colleges and Universities

Compared with the difficulty of establishing a financial sharing platform for general enterprises, colleges and universities that are still "newcomers" to the financial sharing model are struggling. Most universities have problems such as centralized financial sharing platforms, bloated institutional departments, inconsistent responsibilities, and high management risks, which have caused the implementation of the financial sharing model to be in trouble.

(1)The collection of financial information increases the risk of financial management

The university has set up a financial sharing center. All the voucher and bill data of the entire school are concentrated on the server or cloud. The sharing center will only save the result data of financial processing. The financial processing process is not recorded. Once the server or cloud is attacked by hackers or viruses, or information security confidentiality or internal control is not properly implemented, security risks such as loss, tampering, and damage of financial data will easily occur. The concentration of functional authority such as financial accounting, accounting and auditing is more likely to lead to accounting fraud and fraud, and the overall financial management risk increases.

(2) Level-by-level authorization and approval make business processes more complicated

The financial sharing model of universities unifies financial management standards and improves work efficiency, but the traditional financial management system process There is no change, it is just a simple shift of business from offline to online. In order to ensure that business processing is rigorous and reliable, different levels and positions in universities are granted different authorities. Financial business processing requires layer-by-layer authorization, level-by-level approval and review, and each level of accounting is subject to supervision from the upper level. If any bills do not meet the requirements during the period, there will be an iterative process of "review-return-re-review". Such layers of review and return waste time, increase operating costs, and complicate business processes.

(3) Separation of finance and business, shortcomings in financial collaboration

One of the main goals of the financial sharing model is to promote financial integration, but in the practice process of universities, finance and business There is no real integration. Financial personnel do not know much about the specific business situation and cannot judge the authenticity of bills and business. The quality of accounting information is compromised, and the role of finance in supervising business is weakened. There are problems with the collaboration between financial personnel, which affects the overall operational efficiency of finance.

(4) Institutional functions are weakened and financial personnel needs are misplaced

After universities implement the financial sharing model, the functions of the headquarters have been strengthened, while the functions of branches have been weakened, and the financial personnel of the branches are mainly responsible For simple tasks such as sorting out financial bills and scanning and uploading data, the work scope is limited and the content is repeated, which can easily lead to slacking off. The work of the financial sharing center is a batch of repeated high-intensity basic accounting business, which will lead to the misunderstanding of focusing on financial accounting and neglecting financial analysis. It turns out that financial personnel with high education and strong financial analysis capabilities feel that they are not valued and are prone to slacking off or changing jobs. At the same time, the smooth implementation of the financial sharing model in the big data era requires compound talents who understand both financial expertise and data information processing.

3. Optimization of the financial sharing model of universities based on blockchain technology

Integrate blockchain technology into the financial sharing model of universities and use the core technology of blockchain to solve problems faced by universities. The pain points in the financial management process have a huge role in promoting financial informatization in colleges and universities.

(1) Replace management levels with consensus mechanisms to form multi-party supervision

The consensus mechanism in blockchain technology determines the characteristics of decentralization. In blockchain, there is no one The center is responsible for command and coordination, but a consensus-based mathematical algorithm is used to establish a trust network, and the data is jointly recognized and maintained by the entire network. Blockchain technology is used in the financial sharing model of universities. The sharing mechanism will effectively prevent information from being tampered with and ensure the accuracy and security of information. Blockchain technology replaces the original management level with a consensus mechanism, which can greatly reduce irregularities such as information tampering, fraud, and excessive consumption.

(2) Actively expand smart contracts and improve financial management efficiency

Smart contracts are the core for realizing intelligent financial management in universities. Smart contracts, simply put, are agreements that can be executed automatically without manual intervention. In blockchain technology, smart contracts form programming scripts based on the requirements of relevant transactions, embed preset rules and terms in the blockchain, and use code to compile trigger conditions. When the data matches a certain contract, the transaction is automatic without intervention. implement. Smart contracts implement a trustless transaction model, which greatly improves the efficiency of the system. The transaction process is irreversible and can be tracked throughout.

(3) Optimize staff position allocation and prepare comprehensive talent reserves

Colleges and universities implement a financial sharing model, which reduces a large amount of accounting processing work and replaces it with more process management and intelligent financial management work, which places higher requirements on the business capabilities and comprehensive management capabilities of financial personnel. Blockchain technology has achieved deep integration of industry and finance, freeing grassroots financial personnel from low-value-added mechanized financial accounting and turning to more efficient financial consulting services, data analysis and other management work. Grassroots financial personnel can transform from accounting accounting to management accounting, helping colleges and universities build a more complete management accounting system.

4. Conclusion

In general, the use of financial sharing model in the financial field of universities has just started, and the integration of blockchain technology is in the exploratory stage, but what is certain is that, Blockchain technology relies on its consensus mechanism, distributed accounting, smart contracts, encryption technology and other unique attributes to ensure the reliability and security of financial sharing platform information, avoid information tampering, fraud and other financial risks, and improve improve the efficiency of financial management of universities. Based on the broad application prospects of blockchain technology, universities should actively promote the in-depth integration of blockchain technology and financial sharing models, push financial informatization to a strategic level, and promote the sustainable development of university finance.

Author: Mao Xiaofen

㈦ Free course: In the era of intelligent finance, how can financial people realize self-transformation

Financial organizations in the intelligent era are being transformed by strategy, professionalism The four-separation model of , sharing, business and finance evolves to the advanced stage of extension. In this evolutionary process, financial organizations are undergoing positive self-change. The evolution from rigid management to flexible management has given financial organizations better ability to respond to the rapidly changing business environment.
The birth of the financial intelligent team gives financial management in the intelligent era a fighting chance. In the face of rapidly iterative smart business, financial organizations must also possess innovative knowledge and capabilities. In the smart era, everyone needs to become a chief financial innovation officer.
Financial people also need to improve their abilities in the wave of intelligence. Financial professionals in the smart era need to have a broad vision and sufficient professional depth. In the face of smart technology, we can choose to actively embrace it, or we can choose to find another way. In the tide of intelligence, enterprises are looking forward to obtaining high-quality employees with corresponding technical vision, and universities will also seize the opportunities in this largest technological wave in history, change and innovate, and cultivate outstanding talents that meet the requirements of enterprises. If you are not crazy, you will be old. The intelligent era is an unprecedented big stage.
“Leave it to IT” will no longer be a reason for financial people to avoid technological changes. It is the obligation and quality of financial people in the intelligent era to proactively understand new technologies and explore their application scenarios in finance. Financial people do not need to be technical experts, but they need to know how to organically combine intelligent technology with financial management activities.
The fit between intelligent technology and financial management has its inherent logic. Build a conceptual framework for intelligent financial informatization, and on this basis try to automate, intelligentize, and platform financial management work to build a future society. The financial intelligence ecological platform will become the goal and ideal pursued by all financial people in the intelligent era. It is difficult to achieve success alone. In this process, the collaboration between finance and technology will inevitably upgrade, and finance itself will also give birth to a group of intelligent financial product managers with the characteristics of the times.
In terms of strategic finance, the application of metadata and big data will bring us different business analysis concepts, and the resource allocation model based on hot spots and correlation will subvert the traditional way of thinking about budget management. The arrival of the intelligent era will directly affect corporate strategies and how to adapt. This is the most fundamental change for CFOs and strategic finance.
For professional finance, the impact of intelligent technology is all-round. Reporting, taxation, funding, compliance, risk and cost management, etc. will all be marked with intelligence. For example, the arrival of electronic invoices will set off a comprehensive digitalization of finance. the wave; the application of big data technology architecture will bring management accounting into the all-dimensional era, no longer entangled in the limitations of dimensions; and technologies such as artificial intelligence and social network analysis will help us catch up with the evolutionary pace of financial fraud and leakage. For business finance, it is necessary to be able to keep up with the pace of business transformation to intelligence in the intelligent era, and to provide matching decision-making support to business departments. As far as the technology itself is concerned, artificial intelligence and blockchain technology will help enterprises play an important role in the integration and consistency of industry and finance. The emergence of a unified accounting engine will also further change the current business-finance integration model of enterprises.
The Financial Shared Service Center willIt is the organizational group that has been most significantly impacted in the intelligent era. From the day it was born, intelligence was destined to undertake the mission of subverting financial shared services. Financial shared services use distributed operations to realize the transformation from decentralization to centralized standardization. In the future, intelligent technology will take an important step towards replacing human labor with machines based on the economies of scale and standardization capabilities of shared services. In the transitional stage, financial robots will solve the long-tail problem of automation, and human-machine collaboration including crowdsourcing will also become the starting point for machine operations to replace shared services.
Financial management in the smart era will be built on an intelligent, open ecological platform that integrates all relevant parties in financial management. Although this may be beyond your imagination, I firmly believe that this will become a trend!

㈧ What accounting problems do you think blockchain technology can solve

Blockchain technology uses computers to answer some propositions that cannot be calculated by the human brain. Generally, these propositions cannot be passed. To judge by 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.

㈨ In the era of digital economy, new changes in financial management

The article comes from the public account: Insight School

Author : Wang Yong, Xie Chenying

[Introduction]

In the era of digital economy, digital technologies such as "Great Wisdom Moves Clouds and Things" have become an important force in reshaping all walks of life. As an important part of enterprise management, financial management has also been greatly affected and impacted. Traditional financial work processes, management models, management concepts, organizational structures and other aspects have changed to varying degrees. The financial management of enterprises is gradually moving from computerization and informatization to digitalization and intelligence.

What changes will the advancement of digital technology bring to financial management? This article will elaborate on the changes in financial management in the digital economy era from six aspects: financial decision-making, fund management, cost management, financial functions, financial reporting and financial risks.

1. Financial decision-making: from intuitive decision-making that relies on experience to scientific decision-making driven by data algorithms

For a long time, managers have usually made decisions based on experience, intuition, and judgment. Although Results will also be obtained by obtaining data to calculate the model. However, in the past, limited by technical capabilities and incomplete data acquisition, many decision-making models could not be used. Financial decisions were only based on the "small financial data" within the enterprise. , including revenue, costs, profits, assets, liabilities, etc., making it difficult to make reasonable decisions.

In the era of digital economy, the abundance of big data (Volume) and variety (Variety) provide convenience for managers to use decision-making models, and can produce more scientific and reasonable results. Big data can not only collect financial information, but also non-financial information; it can collect not only structured data, but also unstructured and semi-structured data; in addition to internal business data of the enterprise, it also extends to the outside of the enterprise, including Data on all stakeholders including the industry, supply chain, competitors, regulatory agencies, government departments, etc. Data and algorithms continue to optimize themselves through machine learning, thereby replacing "intuitive experience and brain-based decision-making" with "data-based decision-making".

Take investment decision-making as an example. When making investment decisions, decision-makers in the past were unable to grasp all the information when making decisions, and were easily affected by personal risk preferences and cognitive biases, resulting in subjective decision-making. The investment decision-making model based on big data corrects irrational problems in decision-making, draws more scientific conclusions, and improves the rationality and accuracy of investment decisions. At the same time, by establishing quantitative investment models to help decision-makers process massive data, decision-makers can conduct multi-angle analysis of factors affecting investment results in a short period of time, such as economic cycles, future expectations, profitability, psychological factors, markets, etc., according to the model Analyze the results to make investment decisions, which greatly improves investment efficiency. Empirical studies have shown that there is a positive correlation between an enterprise's investment scale, return on investment and the big data development index, that is, the development of big data is conducive to enterprises making better investment decisions; at the same time, the big data development index and enterprise financing efficiency , endogenous financing rate and debt service rate are all positively correlated. Big data can improve the quality of corporate financing decisions. [1]

Google uses "The Machine" algorithm to approve or reject new investments and follow-on investments. Use the traffic light system to evaluate certain investment indicators by collecting and analyzing data on a specific company's market data, financing amount, co-investment partners, previous investors, industry sectors, and the difference between previous valuations and current valuations. System, a green light indicates a good investment opportunity, a red light indicates no investment, and a yellow light indicates the need to proceed with caution. In the early days of use, it was only used as an auxiliary supporting role in investment due diligence. Now its AI algorithm has entered the investment committee and can evaluate investments, and the accuracy of the evaluation results is very high.

2. Fund management: from internal fund management to full industry chain fund management

In traditional financial management systems, more flat financial management is used to focus on financial management. Focused on transaction processing processes such as account management, fund settlement, fund transfer, and fund reconciliation, it is mainly the management of internal funds of the enterprise.

In the era of digital economy, with the continuous development of digital technology, it can support more complex and diverse fund management models, and financial management will move from two-dimensional to three-dimensional. The capital management of enterprises is no longer limited to the centralized control and allocation of internal funds, but has transformed into a supply chain finance model. Utilize big data, AI,Technologies such as cloud computing can conduct static and dynamic monitoring and management of capital flows in the industrial chain. From suppliers, we can carry out supply chain finance and factoring of accounts receivable; to consumers, we can provide consumer credit and activate funds throughout the industry chain. [2]

Mengniu Group has built a fund sharing platform within the company to achieve centralized management and control of funds. All funds are uniformly dispatched, managed and used by the group headquarters. A large amount of real-time aggregated capital big data makes the cash flow forecast model more accurate, allowing the group to manage internal funds more precisely, more efficiently, and more proactively. In addition to internal fund management, Mengniu has also established a supply chain financing platform to serve upstream and downstream companies outside the company. Through "Internet + Big Data", from the first-level directly connected partner groups of about tens of thousands of Mengniu's upstream and downstream, milk sources, etc., to the second-level of millions of Mengniu ecosystem partners, we can achieve efficient, Low cost financing. Currently, Mengniu has cooperated with a number of financial institutions to carry out supply chain finance business. Through the data channels between the EAS system and banks, upstream and downstream companies can directly log in to the Mengniu supply chain financing platform and raise funds efficiently, making the ecosystem with Mengniu as the core company healthier.

3. Cost management: achieve refined accounting, front-end management and control, and optimize cost control

In terms of cost accounting, activity-based costing is currently a more refined management method, but Due to technical limitations, many operational-level data are difficult to collect, making implementation more complex and difficult.

In the era of digital economy, with the rise of big data, Internet of Things and other technologies, every step and even every detail in production or service can be collected by various intelligent instruments and passed to data processing center for processing. Enterprises can conveniently and quickly obtain and filter various cost-related data, avoiding the tedious manual data screening process, making the activity-based costing method easy to implement. At the same time, the collection of cost data is more accurate and comprehensive, making it easier to determine cost drivers, identify value-added operations, refine cost management, and optimize the cost control process. In fact, due to the application of smart devices and the Internet of Things, some traditional indirect costs have become direct costs. Even if indirect costs need to be allocated, a more accurate allocation factor can be found.

Amani et al. (2017) reviewed the application of data mining technology in cost management at several levels, namely equipment level, process level, construction level, product level and project level. Among them, data mining can be used at the equipment level to evaluate equipment manufacturing costs, thereby improving the accuracy of equipment inspection and repair, and tracking equipment renewal costs; at the process level data mining technology is used to determine cost drivers in cost accounting and help formulate Transfer pricing decisions; at the construction level, rapid and accurate cost assessment can be achieved by creating a neural network system; at the product level, data mining can be used to predict the cost of product units and evaluate productProduct life cycle cost; data mining at the project level can assist in establishing a cost assessment system, including tangible products and intangible products, such as software and applications. Based on the principle of whole process and multi-level, finance can realize lean management of costs under data mining technology. This is an important application scenario of big data technology in the field of cost management.

In addition, traditional cost control is to track costs after they are incurred. With the application of digital technology, costs and expenses are subdivided into different subcategories. Different subcategories can be further extended to establish professional front-end business management systems, such as business travel management systems, brand promotion management systems, and communication expenses. management system and so on. [3] These front-end business systems and financial systems are seamlessly connected, and the management of cost expenses is front-loaded into the business process to achieve front-end and process-based cost control and supervision.

4. Financial functions: from transaction records and accounting supervision to decision-making support and value creation, to achieve deep integration of industry and finance

The main job of traditional finance is to undertake the financial accounting and supervision of enterprises Functions: Carry out basic work such as report preparation, fund settlement, and submission of financial information. The positioning of the financial role is limited to accounting processing and bookkeeping operations. The financial department is only a functional department and cannot generate added value. It is a "back-office" role.

In the era of digital economy, the functions of finance will undergo major changes. Traditional financial accounting that starts with "vouchers" will gradually be automated and intelligent. Many repetitive and regular financial tasks will be replaced by financial robots. More accounting personnel will be released, and the new financial management model will realize " No one is accounting."

McKinsey's "How Automation and Artificial Intelligence Are Reshaping Financial Functions" shows that most financial activities have automation plans, among which transactional activities are the easiest to automate. For general accounting activities, 77% of activities can be fully automated, and 12% of activities can be highly automated. Researchers at Oxford University have also predicted that in the next 20 years, in the British accounting industry, the probability that financial administrators and certified public accountants may be completely replaced by machines is 96.8% and 95.3% respectively.

Financial personnel are transforming from financial accounting focusing on transaction processing to management accounting focusing on decision support, transforming into enablers and innovation leaders. With the help of big data mining technology, we can discover problems existing in business operations and potential development opportunities of enterprises, participate in business decisions, and undertake more high-value tasks such as fund management, budget management, and risk control, and fully participate in the operation management and value of enterprises. Get involved in creative activities.

At the same time, traditional financial work is relatively independent and closed, and it is difficult to effectively integrate with various business work. The phenomenon of "accounting and business two skins" is relatively common. In the digital age, all businesses are digitized and all data are digitized. Financial work will be in line withBusiness work is highly integrated. Business information systems and financial information systems are shared in various aspects such as input, processing, storage and output, and the organizational and functional divisions between business and financial personnel will gradually disappear. With the support of digital and intelligent technologies, some of the responsibilities of accountants will be transferred to business personnel, and the trend of "finance for everyone" will gradually become prominent. ("Renren Finance" means that finance is business, and business is finance; everyone is finance, and finance is everyone.)

ENN Group is a large group company with a wide range of business sectors and numerous subsidiaries. , its financial sharing center has a wide variety of daily operations, and a considerable part of the business processes need to be completed manually, which makes the employees' work intensive and time-consuming. In the digital transformation of finance, ENN Group uses IBM RPA (Robotic Process Automation), rules engine and other technologies to build automated financial robots, introduce virtual employees, and work in the financial sharing center. Automated robots replace humans in completing tasks with high repetition, precise rules and high throughput in business processes, as well as multi-person operations across positions, data verification across data sources, etc.; only exception handling, tasks that require creativity and decision-making are handed over to Manual operation. With the help of RPA technology, ENN Group's Financial Sharing Center not only completes work faster and more efficiently, but also maximizes the value of employees, allowing employees to do work with higher added value for the company.

In the process of financial digital transformation, Midea Group has built a financial sharing platform, restructured its management system, and truly realized "industry and financial integration." After the transformation, financial personnel are freed from duplication of investment and low efficiency, and can devote more resources and energy to auxiliary operations. The financial function has transformed from "office" finance to "business and operation management finance". Through in-depth understanding of the business and in-depth analysis of operating data in each business field, it provides strong data support for business departments, supports corporate operation and management decisions, and improves operating value. In addition, the group has reset the functional positions in each financial module, such as the design of "budget management specialist, cost management specialist, accounting management specialist, R&D cost management specialist, fund management specialist" in the financial management department. All financial work focuses on participating enterprises Business management, not accounting. Financial personnel are freed from traditional daily bookkeeping and go to the front line to participate in the business and provide decision-making support for the business.

5. Financial reporting: from regular, standardized statements to real-time, diversified, and comprehensive statements

Traditional financial reports regularly provide standardized information through the recognition, measurement, and reporting of economic businesses. Financial reports have three characteristics: First, they mainly provide financial data and rarely present non-financial data. It is difficult for financial reports to comprehensively display the financial status, operating performance and development prospects of a company. The second is standardization, which means providing the same format and information to all users, regardless of the individual needs of information users. The third is hysteresis. The traditional "three tables and one note" are oriented to the past and quarterlyOr it is prepared regularly every year, and the feedback on the company's operating conditions is lagging behind.

With the emergence of various technologies such as big data, cloud computing, artificial intelligence, image recognition, and machine learning, the rules and methods of accounting information processing are constantly changing, and some institutions have begun to rely on artificial intelligence algorithms. , to achieve intelligent preparation of vouchers and intelligent generation of reports. It can provide diversified financial reports according to the needs of different users to meet the diverse needs of users at different levels. These reports are no longer limited to financial information, but also include a large amount of non-financial information, and financial reports are becoming more sophisticated and comprehensive. It is no longer limited to regular reports, but can be real-time and visualized. Real-time collection, real-time accounting and analysis, real-time transmission and reporting of financial data provide support for corporate business decisions.

Among them, the impact of blockchain technology on financial reporting is revolutionary. Both external information users of the enterprise and their internal information needs can be quickly determined through the consensus mechanism. Every corporate participant can put forward diversified information needs. Through blockchain technology, financial reports of various styles, contents, structures, and purposes can be generated and released, such as reports based on economic matters, comprehensive income reports, mutual On-demand reports, real-time intelligent financial reports, and intelligent analysis reports have greatly overcome many limitations of current financial reports.

Deppon Express has a large number of customers, large orders, and large circulation data, so it has very high timeliness requirements for reports. By building a business-financial integration system platform and sorting out the data correlation between business documents and financial vouchers, Deppon Express has achieved the automatic generation and review of 90% of the vouchers, and automatically processed 2 million business documents every month; various reports have been set up Architecture and business rules automatically collect, calculate, and output reports. Each report preparation time is shortened from 4 hours to 60 seconds, enabling intelligent report preparation and real-time query to meet managers' high requirements for report timeliness.

6. Financial risks: From relying on people for risk management to machines automatically identifying risks and providing early warnings

Financial risks include financing risks, investment risks, cash flow risks, etc. Traditional financial risk management and control mainly relies on financial personnel to collect information. The amount of data that needs to be collected for risk identification is huge. It is difficult for financial personnel to integrate data from multiple channels and query and expand related information. This is inefficient and the cost of risk control is high.

With the widespread application of big data, artificial intelligence and other technologies, financial risk management and control has more advanced algorithms, models and tools. With the help of supervised learning algorithms, knowledge graphs and other technologies, the intuitive reasoning possessed by humans can be formalized or machine simulated, and a large amount of accounting information, supplier management review information, accounts receivable aging information, etc. can be processed to predict financial risks. judgment ability. By establishing mathematical models to conduct combined analysis of different risk factors, enterprises can quickly identify potential risks and conduct accurate analysis in a short period of time.Quantitative analysis to achieve timely control of financial risks. In addition, setting up early warning indicators and critical indicators based on the analysis results of big data can also remind managers to take countermeasures before financial risks occur.

Deloitte believes that machine learning can interpret the way financial personnel respond to risks, so that they can take actions autonomously without feedback or intervention, react quickly based on the continuous flow of information, thereby reducing financial risks and making finance more efficient. Intelligent tools need to be driven autonomously with human intervention to achieve unmanned risk management and control.

In order to maintain the stability and adequacy of cash flow and prevent cash flow risks, Alibaba has established a big data financial risk early warning system to digitize abstract factors such as the internal and external operating environment that generate financial risks, and use Big data processing technology identifies abnormal changes in various risk factors. If any risk factors involving cash flow are abnormal, the early warning system can proactively identify based on big data analysis and processing, and provide early warning of potential cash flow risks, and notify managers. Carry out timely risk management and control. Different from the traditional financial risk early warning system, the big data financial risk early warning system can achieve real-time dynamic monitoring of pre-event prediction, in-event processing, and post-event management and control with the support of cloud technology.

[Summary]

In the era of digital economy, under the impact of digital technologies such as big data, cloud computing, and blockchain, the traditional financial management model has undergone profound changes. Financial decision-making changes from experience-driven to data-driven. Fund management extends from internal management to management of the entire industry chain and ecosystem. Cost accounting is refined and cost control is front-loaded. Financial functions shift from accounting supervision to decision support and value creation. Finance Reports have evolved from regular and standard to real-time and diverse, and financial risk management and control has evolved from relying on people to automatically identifying and warning in advance by machines. Enterprises must seize the opportunities of the digital economy, accelerate the digital transformation of financial management, and give full play to the prerequisite advantages of finance in data.

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