区块链和财务管理信息化的关系,区块链和财务管理信息化的区别

区块链技术是一种分布式数据库技术，它通过分布式记账技术，可以实现数据的安全性、去中心化、共享性和可追溯性，它可以大大提高财务管理的效率和安全性，并为财务管理带来新的变革。

一、数据安全性：区块链技术可以有效保护数据的安全性，通过分布式记账技术，实现数据的安全性，保证数据的完整性和不可篡改性，保证财务管理数据的安全性。

二、去中心化：区块链技术可以实现去中心化，它可以让企业不再依赖于中心化的第三方机构，而是由网络中的节点来管理和维护，使得财务管理更加灵活和高效。

三、可追溯性：区块链技术可以实现可追溯性，可以追溯每一笔交易的历史记录，从而更好的控制财务管理，提高财务管理的安全性和可靠性。

区块链技术和财务管理信息化有着密切的联系，它们都可以提高财务管理的效率和安全性，但是它们也有一些不同之处，区块链技术可以提供更高的数据安全性、去中心化和可追溯性，而财务管理信息化则可以提供更高的数据采集和分析能力。

因此，区块链技术和财务管理信息化可以相互结合，可以实现更高的安全性和效率，为企业的财务管理带来新的变革。

① 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. In addition, 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. Integrating 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 improvingThe efficiency and accuracy of hospital financial management ensure 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)

② The transformation of the accounting industry by big data and blockchain technology

Big data and blockchain are the hottest topics at the moment technology has a very important impact on the transformation 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 the security in information transmission, which 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 massive amounts 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.

③ 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.

④ In the era of digital economy, new changes in financial management

The article comes from the public account: Insight Academy

Author ：Wang Yong Xie Chenying

[Introduction]

In the era of digital economy, digital technologies such as "Big Wisdom Moves Cloud and Object Zone" 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 volume and variety of big data provide convenience for managers to use decision-making models, which can lead to 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 are constantly optimizing 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. TarsusData 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. Using big data, AI, cloud computing and other technologies, static and dynamic monitoring and management of capital flows in the industrial chain can be carried out. 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 theWith the rise of 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 the 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, fast 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 product life cycle costs; at the project level, data mining can assist in establishing Cost evaluation system includes 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 starting from "vouchers" will gradually be automated and intelligent, and many repetitive and regular financial tasks will be replaced by financial robots. MoreAccounting personnel are released, and the new financial management model will realize "unmanned 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 era, all businesses are digitalized and all data are commercialized. Financial work will be highly integrated with business work. 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 to the enterprise.

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 have recovered from duplication of investment and low efficiency.to free up more resources and energy into auxiliary operations. The financial function has transformed from "office" type finance to "business and operation management type 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 lag. The traditional "three tables and one note" are oriented to the past and are compiled regularly on a quarterly or annual basis. The feedback on the operating status of the company 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 an integrated business and financial system platform, we can sort out the data relationship between business documents and financial vouchers.Through the alliance, Deppon Express has realized the automatic generation and review of 90% of the vouchers, and automatically processes 2 million business documents every month; the various report structures and business rules set up can automatically collect, calculate, and output reports, and each report preparation time is It is shortened from 4 hours to 60 seconds, realizing intelligent preparation of reports and real-time query, meeting 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. When identifying risks, a huge amount of data needs to be collected. 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 precise quantitative analysis in a short period of time, thereby achieving 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 has changed from experience-driven to data-driven, and fund management has extended 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. Financial statements shift from regular and standard to real-time and diverse. Financial risk management and control shifts from relying on humans to automatic identification and early warning 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.

References:

⑤ With the development of blockchain today, how should accounting informationization be developed and responded to?

Mainly data calculation, many people remember it together accounts, and they are all the same