社会会计:区块链下的会计革命

发布时间：2018-05-10 20:46

  本文选题：社会会计 + 区块链　； 参考：《会计之友》2017年17期

【摘要】：社会会计是以社会经济活动为主体,核算社会经济效益宏观层面的会计系统。随着区块链带来的数字商业模式的到来,社会会计迎来了新的发展契机。文章在指出社会会计是区块链下会计革命的基础上,提出区块链在信息采集、信息整合和信息分析监控方面促进了社会会计的价值实现,并揭示了区块链技术下社会会计呈现出的特征和功能:全面、精确的数据源,及时的资产管理,新型社会信息系统,智能化的经济监控。最后,提出了推进社会会计的建议。
[Abstract]:Social accounting is an accounting system which takes social economic activities as the main body and calculates social and economic benefits macroscopically. With the arrival of the digital business model brought by block chain, social engineering has ushered in a new development opportunity. On the basis of pointing out that social accounting is the revolution of accounting under block chain, this paper points out that block chain promotes the realization of social accounting value in the aspects of information collection, information integration and information analysis and monitoring. It also reveals the features and functions of social meter under block chain technology: comprehensive and accurate data source, timely asset management, new social information system, intelligent economic monitoring. Finally, some suggestions are put forward to promote social accounting.
【作者单位】： 上海大学管理学院;
【分类号】：F233;TP311.13
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本文编号：1870849