区块链技术在会计中的优势与局限

H. Nashkerska
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引用次数: 0

摘要

介绍。与传统系统相比,区块链技术的应用具有提高会计效率的巨大潜力,并将确保会计流程的数字化转型。问题陈述。将区块链技术引入会计系统尚处于初始阶段,由于现有的限制,需要进行重大改进。目的。对比分析区块链技术在会计中的应用与传统会计的优势和局限性。方法。研究方法主要有一般科学方法和特殊科学方法,即理论概括和分组、系统化、比较分析、逻辑概括。结果。证明了区块链的关系和功能与会计系统的基本逻辑完美结合。区块链过程中记录的交易的不变性,对程序的强大持续控制以及每个阶段保证的合规性,符合在信息数据可靠性和透明度方面总结的会计基本原则。对区块链前后的会计特征进行了比较。这确立了区块链技术与传统会计相比的优势。该研究将机密性问题、可扩展性和互操作性定义为采用和部署基于区块链的会计的重要重要限制。区块链技术的程序自动化始终需要支持和监控需要专业判断的会计现象解释的正确性。已识别的反映结果不确定性和计量不确定性的高概率资产交易组。结论。企业会计中的区块链集成支持与乌克兰的数字化转型战略一致。从这种技术的角度来看,会计将大大减少会计师用于传统和重复的日常会计记录以及对其可靠性的持续控制的时间和精力。在会计中引入区块链需要克服局限性,主要是需要对交易进行更改,由于不确定性需要进行调整,需要会计判断。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Blockchain technology in accounting: advantages and limitations
Introduction. The application of blockchain technology has a significant potential to increase the efficiency of accounting compared to the traditional system and will ensure the digital transformation of the accounting process. Problem Statement. The introduction of blockchain technology into the accounting system is at an initial stage and requires significant refinement due to existing limitations. Purpose. To carry out a comparative analysis of the advantages and limitations of using blockchain technology in accounting in comparison with traditional accounting. Methods. The main research methods were general and special scientific approaches to theoretical generalization and grouping, systematization, comparative analysis, logical generalization. Results. Substantiated that the relationship and functionality of the blockchain are perfectly combined with the basic logic of accounting systems. The immutability of the transactions recorded in the blockchain process, the strong ongoing control of the procedures and compliance guaranteed in each phase meet the cardinal principles of accounting summarized in terms of informative data reliability and transparency. Conducted a comparison between pre- and postblockchain accounting characteristics. This established the advantages of blockchaintechnology compared to traditional accounting. The study defines confidentiality issues, scalability and interoperability as important significant constraints for adoption and deployment of blockchain based accounting. Procedural automation of blockchain technology always requires support and monitoring of the correctness of the interpretation of accounting phenomena that require professional judgment. Identified groups of asset transactions that reflect a high probability of outcome uncertainty and measurement uncertainty. Conclusions. Blockchain integration in accounting at enterprises supports consistent with Ukraine's digital transformation strategy. Accounting from this technology perspective would significantly reduce the amount of time and effort used by accountants for traditional and repetitive daily accounting records and constant control over their reliability. The introduction of blockchain in accounting requires overcoming limitations, the main one is the need to make changes to transactions, which require adjustments due to uncertainty and require accounting judgment.
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