区块链对会计信息保真的应用分析

Analysis on the Application of Blockchain to Reality of Accounting Information

摘要: 会计信息系统对于企业经营至关重要，肩负着提供决策有用信息的重要职能；也使会计信息如何保真这一话题变得至关重要。所以，本文从区块链的定义，区块链技术在会计信息系统中应用的可行性进行分析，把比特币系统(以区块链为底层技术)与传统会计信息系统作比较论证了区块链技术对信息保真的促进作用，以及面临的挑战进行了简要说明。虽然其应用大规模落地还面临诸多挑战，但是其革命性的创新值得我们技术投入与研究。

Abstract: Accounting information system is very important for business operation, which is responsible for providing useful information for decisionmaking. It also makes how to ensure the authenticity of accounting information become more significant. Therefore, this paper analyzes the definition of blockchain and the feasibility of the application of blockchain technology in accounting information system, and compares bitcoin system (with blockchain as the underlying technology) with traditional accounting information system to demonstrate the role of blockchain technology in promoting information fidelity, as well as the challenges it faces. Although its application still faces many challenges, its revolutionary innovation is worth our technical investment and research.