基于区块链技术的企业财务会计信息透明度提升研究

Research on Improving the Transparency of Enterprise Financial Accounting Information Based on Blockchain Technology

摘要: 企业财务会计信息透明度是现代企业治理和市场信任的基石，但传统的财务会计系统面临数据篡改、披露滞后、隐私保护不足以及多方共享失衡等问题，同时存在系统兼容性差的挑战。区块链技术凭借其去中心化、不可篡改、可追溯和智能合约等核心特征，为解决这些问题提供了创新路径。本文系统分析了区块链技术在财务会计领域的应用基础，并提出针对性对策，包括不可篡改的记录机制、实时验证与共享机制、智能合约隐私控制。研究表明，区块链技术能显著提升财务信息透明度，但需兼顾技术和法规的协调，实现两者平衡。为企业的数字化转型和政策制定提供理论支撑与实践参考。

Abstract: The transparency of enterprise financial accounting information is the cornerstone of modern enterprise governance and market trust. However, the traditional financial accounting system faces problems such as data tampering, delayed disclosure, insufficient privacy protection and unbalanced multi-party sharing, and there are also challenges of poor system compatibility. Blockchain technology provides an innovative path to solve these problems by virtue of its core characteristics such as decentralization, tamper-resistance, traceability and intelligent contract. This paper systematically analyzes the application basis of blockchain technology in the field of financial accounting, and puts forward targeted countermeasures, including tamper-proof recording mechanism, real-time verification and sharing approach, intelligent contract privacy control. The research shows that blockchain technology can significantly improve the transparency of financial information, but it needs to take into account the coordination of technology and regulations to achieve a balance between them. It provides theoretical support and practical reference for digital transformation and policy making of enterprises.