区块链技术对会计职业道德的影响论文,区块链技术对会计职业道德的影响有哪些

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

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

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

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

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

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

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

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

C. Blockchain or artificial intelligence, who will be the end of financial work?

According to the predictions of authoritative organizations, the IT information technologies that will profoundly affect accounting practitioners in the future are: : Blockchain technology, intelligent ERP, cloud computing, artificial intelligence, etc. Blockchain technology, in particular, has received widespread attention recently. Some people also describe blockchain as a technology that will completely subvert finance. Is this really true? What is the relationship between blockchain technology and finance? Will you be eliminated if you don’t understand blockchain?

Before answering this question, first of all, I think it is necessary to talk about what blockchain is. The essence of blockchain is a decentralized distributed account book. The data is traceable and cannot be tampered with. . Decentralization, so who is the center? Take our currency as an example. The central bank issues currency. Decentralization means that there is no need to issue currency through the central bank. For example, the famous Bitcoin is not issued by the central bank. When we talk about distributed account books, we naturally think of financial ledgers. So, are distributed account books financial ledgers? In fact, the scope of the distributed ledger is much larger than the ledger. It should be said that the distributed ledger contains all data of all transactions, contracts, bills, etc., and of course also includes financial information.

Blockchain technology has three obvious characteristics: openness, security and uniqueness. According to these characteristics of blockchain, it can be used in areas that require trust, in areas that require efficiency, and in areas that require efficiency. There is great potential in areas that require security. It is conceivable that financial fraud will be even more difficult on the blockchain. Even if you commit the slightest fraud, since the data is irreversible and cannot be tampered with, there will be no way to hide it during retrospective verification. If you don’t have these problems with your finances, there’s no need to worry. So from the current point of view, blockchain cannot have a big impact on finance. Just like we have implemented computerization for so many years, has all the information been entered into the ERP system? Therefore, blockchain technology cannot replace many functions of financial accounting, nor can it help us make decision-making analysis.For such things, even if blockchain technology matures, it is impossible to have a profound impact on finance independently. The impact of blockchain is more on ideas and processes.

In fact, compared to blockchain, artificial intelligence, cloud computing, and intelligent ERP have a greater impact on finance. Nowadays, mobile Internet and artificial intelligence have gradually penetrated into all aspects of public life, and accounting work will also As a result, the impact will become stronger and stronger. For example, since the advent of financial software, the tedious general ledger and subsidiary accounts no longer require manual registration by accountants, and month-end closing can be completed with just a click of the mouse. After the advent of online banking, most of the teller's work has been moved online. I remember in the manual accounting era, what accountants were most worried about was the end-of-month settlement. It was common for them to have uneven accounts. Accountants who can quickly find out the reasons for uneven statements are the backbone of finance and the future financial director. When financial software appeared, vouchers and account books were automatically balanced, and the skills that many old accountants were proud of were no longer useful.

There are two recent news that should attract the attention of accountants. One is that DTT, one of the world's largest accounting firms, has launched a financial robot; the other is that Haier Financial Center has introduced artificial intelligence, which will require a significant increase. Thousands of finance staff will be laid off. These two pieces of news have one obvious thing in common, which is the impact of information technology on the traditional accounting field. One is that the technology that is just around the corner will replace accountants, and the other is that artificial intelligence will end accounting work in the future. I believe that most accountants will feel that their future is worrying after reading this. Some organizations predict that the demand for financial accounting will be reduced by 2/3 in 10 years, and a large number of traditional financial personnel will face transformation or unemployment. Perhaps universities will no longer have independent accounting majors in the future, and there may not be full-time accounting personnel in a few years. There is no need to doubt it, just as you may believe that with the development of autonomous driving technology, there will no longer be a driver profession in 10 years. The advancement of science and technology will hand over simple, repetitive and highly rule-based tasks to artificial intelligence. If accountants are still immersed in accounting work, on the one hand, such work will be of low value to the enterprise, and on the other hand, such work will not bring much value to themselves.

So, where is the future for ordinary accountants? I think the only way is to continue to learn ERP system knowledge, budget management, internal control, decision support, risk management, cost analysis, etc., from traditional financial knowledge to The personnel are transformed into management accountants, continuously improving the ability to integrate finance with the actual business of the company, predicting business needs and making strategic decisions, thereby supporting the company's strategic decision-making analysis, implementing cost control, promoting corporate performance improvement, and creating corporate value. It can help managers make more business and management decisions. Only by working in this direction can we greatly reduce the possibility of artificial intelligence replacement. Dear friends, what do you think about this issue? You are welcome to leave a message in the comment area and discuss it together.

D. Big data, blockchain, cloud technology and other informationWhat changes in auditing have resulted from the rapid changes in the information technology environment?

The impact on auditors is as follows:
It is a general trend that big data auditing will replace traditional auditing. Based on the introduction of technologies such as artificial intelligence and big data, this article proposes five major trends in big data auditing, namely: audit intelligence, audit platformization, multi-dimensional audit information, transformation from sampling audit to detailed audit, and audit visualization. At the same time, this article also points out the five major challenges faced by big data auditing, namely: high cost of obtaining big data, difficulty in changing concepts and habits, scarcity of talents, complexity of audit business and complexity of big data audit system design. The research conclusions of this article have certain reference significance for big data audit practice.

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

Using Liang Bi’s artificial intelligence technology and new blockchain technology to further improve the accounting engine’s financial business data docking 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.

F. 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, there is no way to solve these propositions. To make a judgment through reverse reasoning, you can only try one number at a time, so this is our legendary mining. Therefore, the stronger the computing power of the computer, the easier it is to try the correct number, which means that our mining is successful.
This is completely different from the calculations in accounting. Most of the calculations in accounting use floating point calculations, which are completely different things.

G. What impact will the emergence of digital currency have on our accounting industry?

If it is legal currency, there will be no impact. For example, if it is issued by the central bank, non-legal currency will be considered a financial asset. It has no impact on the fiscal and taxation system.

It has a subversive potential impact on accounting practice. Those who try to cheat on taxes should be careful. In theory, the evasions you have made can be analyzed at almost zero cost.

If digital currency is widely accepted and can perform the functions of currency, it will weaken the effectiveness of monetary policy and cause difficulties in policy formulation. Because digital currency issuers are usually unregulated third parties, the currency is created outside the banking system, and the amount of issuance depends entirely on the will of the issuer, thus making the money supply unstable and the authorities unable to monitor the numbers. The development of currencyThis leads to the inability to accurately judge the economic performance, causing troubles in policy formulation, and at the same time weakening the effectiveness of policy transmission and implementation.

(7) The impact of blockchain technology on accounting professional ethics Extended reading

Various bill market businesses based on commercial bills are growing rapidly, and bill financial management Products have become a popular area of ​​Internet financial management, but about 70% of the current domestic money order business is still paper-based transactions, and supply chain finance is also highly dependent on labor costs.

If bills are digitally monetized and blockchain transactions are implemented in the future, bills, funds, financial plans and other related information will be more transparent. Smart contracts can be used to generate unforgeable, public and unique electronic contracts for both borrowers and lenders. Directly realizing point-to-point value transfer without the need for specific physical bills or central systems for control and verification, it can prevent multiple sales of one ticket, track the flow of funds in a timely manner, protect the rights of investors, and reduce the cost of regulators.

H. Industry prospects: How will data blockchain technology affect the accounting and auditing industry

1. Blockchain in the field of payment: between financial institutions, especially cross-border financial institutions The cost of reconciliation, clearing and settlement is high and involves many manual processes; the application of blockchain technology 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 business helps realize inclusive financial services.
2. In the field of clearing and settlement: different financial institutions have different infrastructure structures and business processes, involving many manual processes, which greatly increases business costs and is prone to errors. 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 block pre-chain technology to digitize such assets and turn them into on-chain digital assets. With the irreversible, non-tamperable, public and other characteristics of the blockchain, it can improve the efficiency of asset transactions and reduce asset management costs.
Because the characteristics of the blockchain are irreversible and non-tamperable, it makes information confidential and secure, point-to-point transaction transmission, decentralization, and reliable traceability of information; thereby reducing intermediate costs and improving efficiency, it is not only used for accounting and auditing , and can also be 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. Therefore, The entire life service will enter the blockchain era. In the development process of the Internet, blockchain + real industry, blockchain e-commerce, and blockchain social wisdom drafting group operations can all use blockchain technology.

I. The impact of new technologies on accounting

Cloud computing, big data, blockchain,Intelligent technology, these new applications and new technologies are emerging one after another. On the one hand, they have brought great changes to the development of financial management. On the other hand, they have also had a great impact on accountants, not only accountants in the workplace. It is necessary to quickly find a breakthrough and carry out transformation. College students majoring in accounting, standing at the starting point of the accounting industry, must also face this situation head-on and adapt to the situation and change.

A single ability will be eliminated by society

In the past, universities focused on cultivating professional talents, and students only needed to master the courses of their major. However, new technologies will replace a large amount of basic accounting work in the future, so the basic accounting knowledge that accounting majors learn in school will most likely become worthless content when they enter society. How can we avoid embarrassing situations at this stage of grassroots accounting?

At this time, accounting majors are required to have abilities in addition to their professional knowledge, so that they can handle more diverse work tasks after entering the workplace.

Employment in the original positions no longer has advantages

The rapid and widespread application of new technologies in the accounting field has diversified the talents in the industry. Ms. Jin, a partner at PricewaterhouseCoopers, once mentioned in an interview, “There may be fewer and fewer new employees majoring in accounting, because new technologies such as artificial intelligence and blockchain are not what accounting students are good at. However, many of the knowledge is the specialty of science and engineering students. Therefore, we need to recruit talents in different professional fields.”

Accounting firms where accounting students once had great advantages and matched their majors will also The gradual increase in the introduction of other professional talents will undoubtedly reduce the employment opportunities for accounting students.

How should accounting students respond?

Accounting majors should have a sense of crisis but do not need to be pessimistic. As long as they are aware of the current situation and make corresponding changes, they can turn challenges into opportunities.

1. Accounting majors should develop their English and computer skills while in school. College English CET-6 and proficiency in operating office systems will become the most basic ability requirements.

2. It is necessary to cultivate methods of doing things and logical thinking ability, clear ideas and quick comprehension ability, which can help graduates quickly adapt to the work environment and develop their talents.

3. Exercise communication, coordination, and organizational skills. The most irreplaceable ability of artificial intelligence is human communication skills. In the future, accounting jobs will require more things to be coordinated by people, so in the School students must participate in more clubs and practical activities to avoid becoming dumb robots.

4. Although accounting professional knowledge has become the most basic ability, it is also an important foundation for all work. Only a solid grasp of professional knowledge can provide stable support for subsequent development.

The arrival of a new era is bound to mean change and development, and challenges and opportunities always come together. Therefore, accounting students do not need to panic, because everyone is in the same situation. As long as we are the first to make the Change and the ability to cope with change.