区块链对会计工作当面的意义是什么,区块链对会计工作当面的意义有哪些

A. What are the development prospects of blockchain?

Technically speaking, blockchain is a new technology parallel to the Internet. The Internet solves the problem of communication between people. Information communication and information transmission efficiency issues, and blockchain solves the cost and efficiency issues of trust transmission between people, and can reduce costs for enterprises, especially the cost of trust.
For financial companies, the most intuitive issue is to save costs, because many financial companies, especially banks, need to invest in settlement business, equipment, technical strength, etc. to help customers complete transfers between bank cards. Strong interaction, etc., in the future blockchain technology can reduce costs to very low.
It also has applications in other areas, such as the accounting field. Blockchain can make the entire auditing industry disappear directly. Because the recording of blockchain ledgers and the confirmation of transactions is itself an audit process, it can completely retain the transactions and make them public to the entire network. When you go to verify, you can check the corresponding ID and corporate qualifications of the enterprise. linked together to form the audit process.

B. What impact will blockchain have on future finance

1. Blockchain in the field of payment: reconciliation and clearing between financial institutions, especially cross-border financial institutions, Settlement and other costs are high and involve 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 payments. business and contribute to the realization of 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 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.
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 this Internet development process, blockchain + physical industries, blockchain e-commerce, and blockchain community operations can all apply blockchain technology.

C. Which ones are the latest?The application of information technology has a certain promoting effect on the development of accounting information systems

The development of modern information technology has brought great promotion to the development of accounting information systems. The following are some of the latest information technology applications, which have a certain role in promoting the development of accounting information systems:

Artificial Intelligence: Through machine learning, data mining and other technologies, artificial intelligence can analyze and analyze large amounts of financial data. processing to help accountants make better decisions.

Blockchain technology: Blockchain technology can achieve decentralized and non-tamperable transaction records, improving the credibility and security of financial data.

Big data technology: Through the collection, processing and analysis of a large amount of Changzu's financial data, big data technology can help accountants better understand the market and customer needs, and better formulate business strategies.

Cloud computing technology: By deploying accounting information systems in the cloud, cross-regional and cross-platform collaborative work can be achieved, improving work efficiency and data security.

Mobile technology: With the popularity of mobile devices, accountants can access financial data anytime and anywhere through mobile devices to achieve mobile office.

Human-computer interaction technology: Through a more friendly human-computer interaction interface, accountants can operate the accounting information system more conveniently, improving work efficiency and accuracy.

In summary, the latest information technology applications provide more tools and means for the development of accounting information systems, which can better meet the needs of accountants for financial data processing and improve work efficiency and accuracy. sex.

D. The practical significance of blockchain design for hospital intelligent financial systems

1. Promote financial system integration. At this stage, financial management work is mainly carried out by information systems, except for HIS systems. , 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, existing financial work should be carried outAfter sorting out the business, financial budgets, revenue and expenditures, etc. are used as the source of management, and medical project research funds, operating funds, expenditure approvals, etc. are 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. Integrating the horizontal development of financial content in this way 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)

E. 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 new blockchain technology, we can further improve the accounting engine’s financial business data docking capabilities.
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. Who will be the end of financial work, blockchain or artificial intelligence?

According to predictions from 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 do things like decision-making analysis. Even if blockchain technology matures, it cannot independently have a profound impact on finance.Blockchain’s more impact is 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.

G. Financial sharing, what impact will blockchain have on accounting theory and practice?

With the emergence of cryptocurrencies such as Bitcoin, thisIt is entirely possible that the time-tested financial framework will 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 these events, thereby increasing your profits, reducing your costs, and opening up new opportunities for your business. new development path.
On the other hand, if your accountants and auditorsIf the research response is blank, please consider updating your finance team.

H. 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.

I. 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.

J. 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 been transformed into enterprise management. Information systems move closer.
With the development of computer technology, big data and blockchain, two of the most eye-catching cutting-edge technologies nowadays, are gradually being applied in practice. As one of the indispensable professions in any industry, accounting is bound to be affected by these two emerging technologies. Big data technology has caused an explosive growth in the quantity of accounting information, and the birth of blockchain technology has improved the accuracy of information. Therefore, the accounting profession will usher in new developments in breadth and accuracy.
With the emergence of paperless accounting, accounting computerization is widely used in various enterprise management and settlement services. Kingdee UFIDA and other similar software came into being. By setting login identities and permissions, and directly entering relevant transaction capital business and other matters on the network management platform, work efficiency is greatly improved. The computerized accounting software uses a large and stable database, and the financial system is constructed in a modular manner to build the entire system, making accounting more standardized and improving the management level of the enterprise. 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 points are relatively rough and prone to errors and leaks. 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.