会计行业中区块链的应用

1区块链概述

Summary of block chain 1

1．1区块链本质及特征

1.1 The nature and characteristics of the block chain

区块链最早是2008年由中本聪提出，区块链是去中心化的分布式数据库（账本）技术，主要包括了公有链、联盟链和私有链三种类型。区块链技术是利用块链式数据结构来验证与存储数据、利用分布式节点共识算法来生成和更新数据、利用密码学的方式保证数据传输和访问的安全、利用自动化脚本代码组成的智能合约来编程和操作数据的一种全新的分布式基础架构与计算范式。区块链具备去中心化、公开透明、不可篡改以及可追溯性等特征。区块链中各个节点都是独立且平等的，既不存在中央控制中心，也没有中心化的第三方管理机构，分布式分类账中的每个节点都将其记录的信息公开，区块链技术运用单向哈希算法，全程记录并存储轨迹链条，可以追溯任何私自修改和复印数据的行为，使篡改区块链内数据信息的行为得到规避，阻碍了一系列不合规行为的产生，提高了数据信息的安全性。

The block chain was first proposed in 2008 by HCB, and the block chain is a decentralized distributed database (accounts) technology, consisting mainly of three types of public, federal, and private chains. The block chain technology is the use of a block chain data structure to validate and store data, the use of distributed node consensus algorithms to generate and update data, the use of cryptography to secure data transmission and access, the use of an intelligent contract consisting of automated script codes for programming and operation data, an entirely new distributed infrastructure and computational paradigm. The block chain has features such as decentralization, transparency, non-reciprocal alteration, and traceability.

1．2区块链基础技术架构

1.2 BASIC TECHNICAL STRUCTURE OF THE BASIC LEVEL

如图1所示，简化版的区块链基础技术架构主要包括了数据层、网络层、共识层、激励层和应用层。数据层是区块链技术的最底层，哈希算法和非对称加密是保障区块链信任安全性的计算机密码学算法；网络层是在P2P网络技术下，使区块链能够自动通过数据的传播机制，对交易信息进行广播；共识层主要负责网络节点的共识机制算法，是区块链的核心技术；激励层对最先通过共识机制算法求出解的节点进行相应的激励，激发各个节点相互竞争进行记账的积极性；应用层主要指区块链技术的应用场景，区块链技术已经应用于金融服务，供应链管理，智能制造、文化娱乐、医疗健康等领域，会计行业也不断深入探索区块链技术的落地应用。

As shown in figure 1, the simplified version of the basic technical architecture of the block chain consists mainly of data layers, network layers, consensus layers, incentive layers, and application layers. The data layer is the bottom of block chain technology, and the Hashi algorithm and non-symmetric encryption are the computer cryptographic algorithms that guarantee the security of block chain confidence; the network layer is a P2P network technology that allows for automatic broadcasting of transactional information through data dissemination mechanisms; the consensus-based mechanism for accounting for network nodes is the core technology of the block nodes; the incentive layer is the corresponding incentive for the node that is first resolved through consensus mechanism algorithms and stimulates competition among the nodes for bookkeeping; the application of the main line-line block chain technology has been applied to financial services, supply chain management, smart manufacturing, cultural entertainment, medical health, etc., and the accounting industry is continuously exploring the local application of block chain technology.

1．3区块链的工作原理

Principles of operation of the 1.3 block chain

如图2所示，甲想向乙网上支付资金，甲需要先发起向乙网上支付资金的交易请求，该交易在节点的帮助下，被广播到P2P网络中，借助已知的算法，网络中节点验证交易的合法性和用户状态，交易一旦完成，新的区块被添加到区块链上，最终乙收到资金。

As shown in figure 2, A seeks to make payments to B-net, and A first needs to initiate a request for a transaction to pay funds to B-net, which, with the help of nodes, is broadcast to the P2P network, using known algorithms, the nodes in the network verify the legitimacy and user status of the transaction, and once the transaction is completed, the new block is added to the block chain and the funds are eventually received by B.

2区块链对会计行业的影响

Impact of the 2 block chain on the accounting profession

2．1提升了财务会计工作效率

2.1 Increased efficiency of financial accounting

区块链是一种去中心化的分布式系统，是一种新型的记账工具，能够有效降低交易成本、提高交易效率。智能合约为每个节点写入一段为参与方所共同接受的程序，一旦达到所执行的条件，在网上就有相应的参与方进行自动的交易。在企业财务核算过程中，具体表现为区块链把用户对于第三方机构的信任转化为用户对于代码的绝对信任，区块链可以根据设定好的程序，自动执行操作，即通过区块链最小化信任，利用工作流的全自动执行来代替人的自主判断，实现财务信息在区块链各个节点的记录、传递和审核融为一体，减少人为操作失误，全程公开、透明、防篡改、可溯源，使会计账务处理程序可以得到简化，减少了复杂繁琐人工审核中间环节，节约了人力成本，提高了财务会计工作效率。

The block chain is a decentralised distribution system and a new type of bookkeeping tool that effectively reduces transaction costs and improves transaction efficiency. Smart contracts include for each node a procedure that is commonly accepted by the participants. Once the conditions for implementation have been met, there is an automatic transaction on the Internet by the respective participants. In the enterprise’s financial accounting process, it is demonstrated that the block chain translates user trust in third-party institutions into absolute user confidence in the code. The block chain can be automatically executed in accordance with established procedures, i.e., by minimizing trust in the block chain, by using the full automatic implementation of the workflow to replace individual judgement, by integrating financial information into record-keeping, transmission and review at all node points in the node of the block chain, by reducing human error, through full disclosure, transparency, tamper-proofing and traceability, by simplifying the accounting processing process, reducing the complex and cumbersome manual audit intermediaries, saving human costs and improving the efficiency of financial accounting.

2．2保障了财务数据的安全和完整

2.2 Secure and complete financial data is guaranteed

传统的经济业务往来中，企业之间会存在信息不对称、人工录入错误及人工核对过程出错等问题，这些问题给会计人员的工作带来的一定的负面影响。首先，区块链去中心化的系统，会让被攻击成本更高，因为它缺少敏感的中心点，使其具备较强的抗攻击力；其次，区块链的不可篡改性，使区块链系统中每一个参与节点，都会留存下完整的区块链数据副本，会计信息将在每个节点进行备份，任何一项会计信息的变动都会反映在所有副本中，任何会计信息的修改需要取得全体成员的同意；最后，由于区块链的公开透明特性，数据共享，所有参与方成员都可以看见，监管机构反而可以更加方便地监控整个系统的交易数据。因此，在一定程度上保证了会计信息的安全性和完整性。

In traditional economic transactions, there are problems of information asymmetry, errors in manual entry and errors in manual reconciliation processes among enterprises, which have a certain negative impact on the work of accountants. First, a decentralized system of block chains can make it more costly to be attacked because it lacks sensitive focal points and makes it more resistant to attack; secondly, the inflexible nature of block chains allows each participating node in the block chain system to retain a complete copy of the block chain data, accounting information will be backed up at each node, any change in accounting information will be reflected in all copies, and any change in accounting information will require the consent of all members; and finally, because of the transparent nature of the block chain, data sharing will make it possible for all participants to see that, rather, the regulatory body will be able to monitor transaction data throughout the system more easily.

2．3提高了会计信息质量

2.3 Improved quality of accounting information

一方面，所有录入区块链上的会计信息，都需要经过各个参与节点的审核和校验，只有当全部节点都确认了这项业务的发生后，才会生成新的交易数据信息，一旦通过验证，就永久有效，即会计信息的记录工作不仅局限于会计人员，形成多方参与、互相监督制约的关系；另一方面，时间戳机制使得交易过程中交易行为与交易的电子记录同步进行，实现信息的同步更新，杜绝了事后补记账的问题。因此，区块链技术应用于会计行业，确保了会计计量和记录的真实性、及时性、准确性和可靠性，降低了会计舞弊风险，在一定程度上有效解决了会计信息造假的问题，提高了会计信息质量。

On the one hand, all accounting information entered on the block chain is subject to review and verification by participating nodes, and only after all nodes have confirmed that the business has occurred will new transaction data be generated and, once validated, permanently valid, accounting information is recorded not only for accountants, but also for multiple participation and mutual monitoring of constraints; on the other hand, the time stamp mechanism enables transactions to be synchronized with the electronic recording of transactions in the course of a transaction, synchronizes the updating of information and eliminates the problem of post-recording. Thus, the block chain technology is applied to the accounting industry, ensuring the authenticity, timeliness, accuracy and reliability of accounting measurements and records, reducing the risk of accounting fraud and, to some extent, effectively addressing the problem of accounting information falsification and improving the quality of accounting information.

2．4改变了信息披露的方式

2.4 Changes in the way information is disclosed

当前会计准则下，我国传统的会计信息的披露方式是定期对外公布企业的财务报表，财务信息使用者主要通过网上获取较为零散的信息，而在区块链模式下，财务信息使用者可以实时的获取区块链上任意的信息，在一定程度上消除了信息不对称造成的风险，方便会计信息使用者作出有用的经济决策。

Under the current accounting standards, the traditional mode of disclosure of accounting information in our country is the regular public disclosure of the financial statements of enterprises, with users of financial information primarily accessing more fragmented information online, while under the block chain model, users of financial information have real-time access to random information in the block chain, eliminating to some extent the risks posed by information asymmetry and facilitating useful economic decision-making by users of accounting information.

2．5创新了财务共享模式

2.5 Innovative financial sharing models

在我国，财务共享模式主要被集团公司所采用，以摩托罗拉、诺基亚、麦当劳等为代表的企业，都已经建立了共享服务中心。但是随着财务共享模式在企业中的深入运用，也存在着财务中心总分架构不合理、数据集中度风险、审批流程复杂等问题，限制了财务共享中心的进一步发展。对此，联盟区块链提出了一种新型财务共享模式，利用P2P网络，实现了账本的去中心化，数据共享，区块链的时间戳和数字签名，保证了信息的可追溯性，提高了数据的安全性与完整性，为财务共享模式目前的发展困境找到了新的出路。

In my country, the financial-sharing model has been largely adopted by corporate groups, and enterprises represented by Motorola, Nokia, McDonald, etc. have established shared service centres. But, as the financial-sharing model has been used extensively in enterprises, there have been problems with the overall structure of the financial centre, the risk of data concentration, and the complexity of the approval process, which have limited the further development of the financial-sharing centre.

3促进“区块链＋会计”落地应用的建议

3 Recommendations to facilitate the application of block chains + accounting

3．1加强会计专业复合型人才建设

3.1 Strengthened pool of accounting professionals

区块链技术在会计行业中的应用，使从事简单的、重复性会计工作的人员在将会面临被智能机器人所淘汰的风险，区块链技术是一项复杂的、多学科交叉的技术，决定了其对跨专业、跨领域的复合型人才的需求。一方面，国内高校应加强区块链理论研究和人才培养，开设区块链相关课程，加快实现人才转型；另一方面，会计人员应注重不断提升互联网使用水平，培养信息收集、分析和决策能力，提高数据的敏感度，成为具有创新意识的复合型人才。

The application of block-link technology in the accounting profession exposes those engaged in simple, repetitive accounting to the risk of being eliminated by smart robots. Block-chain technology is a complex, multidisciplinary and intersecting technology that determines their need for multidisciplinary, cross-cutting and complex talent. On the one hand, domestic higher education institutions should strengthen the theoretical research and human resource development of block-chains and provide courses related to block-chains in order to accelerate the transformation of talent; on the other hand, accountants should focus on continuously upgrading Internet use, building capacity for information collection, analysis and decision-making, and making data more sensitive and innovative composites.

3．2建立健全区块链技术相关法律制度

3.2 Legal regime relevant to the development of sound block chain technology

会计活动是依据相关法律进行的一系列管理活动，但由于区块链是新型技术，目前与区块链相关的法律法规的并不完善，任何缺少法律约束的行为将会出现不可预计的后果。企业在应用区块链技术时，由于技术风险和操作风险具备不确定性，是无法预测和控制，出现问题之后，也很难通过自身能力解决问题，并且无法有效寻求相关法律上的帮助。因此，想要真正地将区块链技术运用到会计活动中，就必须要建立健全区块链技术相关法律制度，如建立区块链备案平台，建立区块链监管体系，来提高区块链会计的规范程度。

Accounting activities are a range of management activities based on the relevant legislation, but, since the block chain is a new technology, the current imperfection of the law and regulations relating to the block chain will have unpredictable consequences for any lack of legal discipline. In applying the block chain technology, enterprises are unable to solve problems by their own means and are unable to effectively seek relevant legal assistance.

3．3强化区块链安全测试

3.3 Enhanced block chain security testing

要高度重视区块链原创技术的研发，构建具有完全自主知识产权的新型区块链体系架构；强化区块链安全测试，促进区块链系统满足安全标准；改进现有区块链体系结构，发展新型区块链体系架构；加强对区块链行业合规监管和政策引导。

High priority should be given to the development of original block chain technologies and to the construction of new block chain architectures with fully autonomous intellectual property rights; the enhancement of block chain security tests to facilitate block chain systems to meet safety standards; the improvement of existing block chain structures and the development of new block chain architectures; and the strengthening of regulatory and policy guidance for block chain industry compliance.

3．4加快实现区块链的自主可控

3.4 Accelerating the self-controllability of block chains

在国家层面，应给予企业在区块链运用过程中的资金、人才、技术方面的支持，加快5G网络、数据中心等新型基础设施建设进度，并出台扶持政策，对研发自主可控区块链技术和产品团队进行重点支持；学术界、产业界要对发展自主可控区块链形成高度共识，积极向政府建言，大力加强自主创新的区块链理论技术和应用的研究，为发展自主可控区块链技术和产品提供支撑；必须加强自主可控区块链产品的评测和认证，确保关键行业区块链平台的安全；高度重视区块链产业的生态体系建设，确保行业话语权，加快区块链技术与会计行业的融合，为同行的其他企业树立榜样。

At the national level, enterprises should be given financial, human and technical support in the development of new infrastructure such as 5G networks and data centres in the use of block chains, and support policies should be put in place to focus support for the development of autonomous and controlled block chain technologies and product teams; academia and industry should develop a high level of consensus on the development of autonomous and controlled block chains, actively advocate with the Government and strengthen research on autonomous and innovative block chain theoretical techniques and applications to support the development of autonomous and controlled block chain technologies and products; the evaluation and certification of autonomous and controlled block chain products must be strengthened to ensure the security of key sector block chain platforms; and high priority should be given to the development of ecological systems in the sector chain industry to ensure the right of the industry to speak, to accelerate the integration of block chain technologies with the accounting industry and to set an example for other enterprises in their peers.

3．5加深区块链技术的研发

3.5 Deepening the development of block chain technologies

区块链得以有效实施的前提是背后强大的技术支撑，单一技术不能解决问题，要借助大数据、物联网、人工智能等技术形成闭环。以满足区块链技术对数据的存储空间要求，以及对整个区块网络运行速度性能的要求，即需要进一步加强区块链核心技术攻关，降低技术成本，使企业在使用区块链技术进行会计工作时，保证会计大数据正常维稳的运行。

The effective implementation of the block chain is premised on strong technical support, a single technology that does not solve the problem, and the creation of a closed loop through technology such as big data, material networking, artificial intelligence, etc. The spatial requirements for data storage by block chain technology, as well as requirements for the speed of operation of the entire block network, require further enhancement of the block chain core technical closure, lower technical costs, and enable businesses to ensure that large accounting data are properly maintained when using block chain technology for accounting purposes.

3．6借鉴区块链应用领域成功经验

3.6 Building on successful experiences in the area of block chain applications

根据相关数据显示，2019年上半年，全球共披露区块链应用项目408个，其中中国披露应用项目184个，占比约45％。这184个应用项目涵盖了金融、政务、医疗等在内的40多个应用领域，逐渐由金融领域向非金融领域延伸。例如，“区块链＋海关监管”模式，基于区块链技术将跨境电商的订单数据、运单数据、运舱数据、报关操作、查验结果等数据上链，为海关监管提供真实可信的基础数据，让所有跨境业务的参与方在链上进行业务交互，并记录所有交互内容，在链上交互验证，结合物联网和人工智能技术，提高通过效率，为海关和企业节约时间成本。区块链技术在会计行业的具体应用，完全可以借鉴区块链在其他领域的成功经验，为会计行业发展带来新的机遇。

According to relevant data, in the first half of the year 2019 there were 408 globally disclosed block chain applications, of which 184, or about 45 per cent, were disclosed by China. The 184 applications covered more than 40 areas of application, including finance, government, medical, etc., and were gradually extended to non-financial areas by the financial sector. For example, the “block chain plus customs control” model, based on block-chain technology, linked data on orders from cross-border power suppliers, manifest data, cargo manifest data, customs clearance operations, identification results, etc., provided a reliable base data for customs regulation, allowed participants in all cross-border operations to interact on the chain, and documented all cross-cutting elements, interacted certification on the chain, combined material networking and artificial intelligence technology, improved efficiency and time-saving for customs and business with specific applications in the accounting sector.

4总结

Summary

总之，区块链在会计行业中的热度迅速提升，主要是利用了区块链的分布式账簿优势，区块链去中心化、不可篡改、公开透明的分布式记账特性给会计行业带来了一个新的变革时机。当前，区块链技术在会计行业中的应用尚处于初级阶段，区块链核心技术存在很大的改进和完善空间。但是，我们相信，随着区块链技术的成熟与发展，区块链应用将覆盖经济与社会的各个方面，未来将在实体经济中广泛落地，成为数字中国建设的重要支撑，其未来的应用前景将不可限量。

In short, block chains are rapidly increasing in the accounting industry, taking advantage of the distributed book advantage of the block chain, which is centralized, unalterable, and transparent in its distributional character. At present, the application of block chain technologies in the accounting industry is at an early stage, and there is much room for improvement and improvement in the core of block chains. We believe, however, that, with the maturity and development of block chain technologies, the application of block chains will cover all aspects of the economy and society, and that the future will be broadly settled in the real economy and will be an important support for digital China’s construction.

参考文献

References

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作者：秦艳芬 单位：天津渤海职业技术学院

Qin Yin Feng Unit: Tianjin Pohai Vocational Technical College