基于比特币的发币机制和典型特征浅谈比特币对会计信息系统的启示

Enlightenment of Bitcoin to Accounting Information System Based on Its Mining Principle and Characteristics

摘要: 目前越来越多的商家和企业开始接受比特币进行交易。本文从比特币的现状和现有研究成果出发，分析学术界目前对比特币的主要研究方面和争论点；然后从技术的角度，具体阐述比特币的一些重要概念和发币机制；在明确了比特币的区块链技术的基础上，可总结出比特币存在的去中心化、高匿名性和安全性、可追溯性以及不可撤销性这四大典型特征；最后从财务人员的角度出发，将比特币的这些典型特征与目前正在广泛使用的会计信息系统相比较，简单地探讨优化和改善会计信息系统的方向和建议。

Abstract: Nowadays more and more merchants and enterprises begin to accept bitcoin as currency for transactions. Based on the current situation and existing research results of bitcoin, this paper analyzes the main research aspects and arguments of bitcoin in the academic community. Then, from the perspective of technology, some important concepts and issuing mechanism of bitcoin are elaborated. On the basis of defining the blockchain technology of bitcoin, the four typical characteristics of bitcoin, decentralization, high anonymity and security, traceability and irreversibility can be summarized. Finally, from the perspective of financial personnel, this paper compares these typical characteristics of bitcoin with the accounting information system that is widely used at present, and simply discusses the direction and suggestions of optimizing and improving the accounting information system.