区块链与会计的影响因素,区块链与会计的影响因素分析

Ⅰ 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. These propositions generally cannot be calculated The method is to judge through reverse reasoning, which can only be tried 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.

Ⅱ 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.

Ⅲ The impact of new technologies on accounting

Cloud computing, big data, blockchain, intelligent technology, these new applications and technologies are emerging one after another. On the one hand, they have a great impact on financial management. Development has brought about great changes. On the other hand, it has also had a great impact on accountants. Not only accountants in the workplace need to quickly find breakthroughs and make transformations, but also accounting majors at school stand at the forefront of the accounting industry. At the departure station, we 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 accounting majors.Much of the knowledge that students are good at is the specialty of science and engineering students. Therefore, we need to recruit talents from different professional fields. ”

Accounting firms that once had a greater advantage in accounting majors and had corresponding majors will also gradually increase the introduction of other professional talents, which will undoubtedly reduce the employment opportunities for accounting students.

How should accounting students respond?

Accounting students 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 the challenge into a new one. as opportunities.

1. Accounting majors should develop their English and computer skills during school. College English CET-6 and proficiency in office system operation 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 coordination by people, so students must participate in more clubs and practical activities. , to avoid becoming a dumb robot.

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

The arrival of a new era is bound to mean change and development, and challenges and opportunities always come together. Therefore, accounting majors do not need to panic, because everyone is in the same situation. Under such circumstances, as long as we are the first to make changes, we will be able to cope with the changes.

IV Financial sharing, what impact will blockchain have on accounting theory and practice

With the advent of Bitcoin With the emergence of cryptocurrencies such as Bitcoin, it is entirely possible that this time-tested financial framework will be changed. With the power of blockchain, through the rise of this new data-based currency, the entire concept of money has been turned upside down. Although we The current understanding of money has evolved over the past few decades, thanks to credit cards and fiat currencies, but cryptocurrencies are the logical next step in this evolution.
This is for accountants is understandable, but what does that mean for entrepreneurs? Well, anyone interested in starting or maintaining a successful business will need a competent accounting team. As the financial climate changes, business The experience and insight required of accountants will also change. Understanding this coming 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 asassets. 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 auditors react with blank stares to your research, consider updating your finance team.

IV 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 will be strengthened to manage information to the enterprise. The system moves 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 the login identity and permissions, you can directly enter relevant transaction capital business and other matters on the network management platform, which greatly improves the efficiency of your business.Improved work efficiency. 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 query and inventory are rough and prone to errors and omissions. Fourth, the calculation method of cost, depreciation and depreciation apportionment is accurate in calculation but in fact the method is extensive and the workload is large. Whether it is manual accounting or computerized accounting, the inability to obtain relatively accurate product costs in a timely manner has not solved the problem of data.

VI Will blockchain technology subvert the traditional accounting industry that is dominated by double-entry accounting?

No
First of all, accounting is not an industry.
According to current company regulations, accountants are required in all walks of life.
But if you want to get a higher-than-average salary, compound skills have better prospects than a single skill.
The boss will pay a higher salary to accountants who can create value and bring profits, and give accountants who are paid dead wages to copy numbers on the screen a lower salary than the front desk.

Secondly, regarding whether emerging technologies will reduce or even replace manual and financial software, the emergence of SAP has greatly reduced the manual work of basic financial positions. In the past two years, 70 cashiers in a certain area of ​​an operator Customer service, so the salary of basic financial positions cannot increase; but this does not mean that there is no need for a cashier, it just means that the cashier is also the front desk, or the cashier is also the customer service staff.
The low basic salary makes it difficult to recruit people, and the boss feels distressed if he spends more money. It seems to be a better solution to replace it with robots once and for all. However, problems such as data tampering and machine maintenance have led to the popularity of robots in all walks of life. It will still be a long, long time before the accounting function disappears.
Just like some Gree factories use robotic arms, but Foxconn just chose to move the factory to Indonesia. As long as labor is cheaper than robots, there will still be small workshops.

Finally, accounting functions will change. In fact, I think the biggest difference between humans and robots lies in the processing of complex information. The key to whether accounting is good or not lies in the efficiency of information extraction and processing. With the current level of technology, It seems that the processing speed of a single event is not as fast as that of a computer, but the computer freezes when doing multiple-choice questions, and the quiz questions are stuck all the time, so it is still early to subvert anything.

Blockchain and private cloud technologies need to mature for at least ten to twenty years. After such a long time, you can learn some new skills; orInvestors can enhance their efficiency in processing information. Finance will always exist as long as there are humans and will never be unemployed; because information is always asymmetric, there is no completely transparent free effective information in any field.

Ⅶ 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.

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

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

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

1.1 Cloud Data

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

1.2 Big Data Analysis

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

1.3 Artificial Intelligence

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

1.4 Blockchain

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

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

Ⅸ 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 computingcomputing, 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 distributed ledgers is much larger than that of ledgers. It should be said that distributed ledgers contain all data of all transactions, contracts, bills, etc., and of course include 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 the world’s largest accounting firm.One of the consulting firms, DTT Company, has launched a financial robot; the other is Haier Financial Center, which has introduced artificial intelligence and will significantly reduce thousands of financial personnel. 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.

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

1. Blockchain in the field of payment: reconciliation between financial institutions, especially cross-border financial institutions Clearing and settlement costs are high and involve many manual processes; 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 handle small cross-border payments. International 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, which involve many manual processes, greatly increasing business costs and making them 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 providesHigh asset transaction efficiency and reduced asset management costs. Since the characteristics of the blockchain are irreversible and non-tamperable, it makes information confidential and secure, point-to-point transaction transmission, decentralized, and reliable traceability of information; thereby reducing intermediate costs and improving efficiency. It is not only used for accounting audits, but also Applied to all walks of life, now we can also see the collaborative operation model of blockchain from behind the operation of all walks of life. Therefore, blockchain will definitely change human life extensively and profoundly, so the entire life service will Enter the blockchain era. In this Internet development process, blockchain + physical industries, blockchain e-commerce, and blockchain community operations can all apply blockchain technology.