篇一：区块链技术下会计舞弊问题探究
区块链技术在会计领域的应用研究
摘要
目前，区块链技术在迅速发展，我国对区块链的部署计划很多都已经开始实 施，而区块链的出现，也让许多行业面领着新的挑战与机遇，尤其是对会计行业 来说。区块链技术是数据以去中心化的特点，仅可通过共识算法加密数据以打包 成块的形式增加，不能进行删除或者修改，每个区块都会印着生成的时间与签名；
所有的交易数据都会被双方签名，以防止抵赖，在应用前景上区块链的出现带出 了创新的审计方式，提高审计的数据真实性与效率；在投资活动中使得市场经济 的信任关系得到更加强有力的保证；未来区块链的发展能推动会计自动化的实 现。区块链技术在会计领域中的应用一定会带领行业的发展走向新的时代，但区 块链技术毕竟是新兴的一种技术，其在应用与技术方面仍存在许多不足与需要改 善的地方。为此，本文通过对区块链技术的特点进行分析，并以此为依据展望区 块链技术在会计领域的发展前景，结合区块链技术在会计领域中所存在的会计从 业人员综合素质、数据安全、数据的传输跟不上高频率的交易需求的问题，提出 相应的解决对策与未来发展建议。
关键词：区块链技术特点；应用现状；存在问题；解决对策
Research on Application of Blockchain Technology in Accounting Field
Abstract
At present, the blockchain technology is developing rapidly. Many of the deployment plans for blockchain in China have been implemented, and the emergence of blockchain has also led many industries to new challenges and opportunities, especially for the accounting industry. Blockchain technology is characterized by decentralization of data, which can only be increased in the form of packed blocks by encrypting data through consensus algorithm, and can’t be deleted or modified. Each block will be printed with the generated time and signature; all transaction data will be signed by both parties to prevent repudiation, and the emergence of blockchain in the application prospects brings out innovative audit methods, improving audit In the future, the development of blockchain can promote the realization of accounting automation. The application
of blockchain technology in the...
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