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This paper aims to propound a thorough and circumspect analysis of the implications of blockchain technology in the accounting profession and its broader industry. The analysis begins with a summary of early developments by first movers and how they are harnessing blockchain technology to improve business practices. Concomitantly, the paper will go on to discuss how this technology will streamline accounting processes, specifically as the technology approaches critical mass. Finally, a discussion of its long‐term implications will follow through a more philosophical and conceptual dialogue. Throughout the paper, criticisms will be raised to address concerns regarding blockchain's widespread use. 相似文献
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目前,对区块链技术的应用和研究已经上升到了国家战略层面,其未来的发展前景和应用领域将会更为广阔,金融会计领域应用区块链技术也将成为必然.本文从优势、劣势、机会和威胁4个方面,对金融会计领域中的区块链技术应用前景、挑战进行了分析,并在此基础上提出相关建议. 相似文献
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Blockchain is a distributed ledger technology expected to have significant impacts on the accounting and auditing profession. This study, applicable and timely for both accounting and auditing scholars and practitioners, explores blockchain technology and its main implications for the accounting and auditing profession. The research question addressed in this study is: What are the major themes emerging from academic research and professional reports and websites debating blockchain technology in the accounting and auditing context? A literature review of academic literature and professional reports and websites is performed to identify a taxonomy of emerging themes. The study finds that the most discussed themes in scholarly works and professional sources are governance, transparency and trust issues in the blockchain ecosystem, blockchain‐enabled continuous audits, smart contract applications and the paradigmatic shift in accountants' and auditors' roles. Based on these four themes, practical implications for accountants and auditors on how to approach the blockchain development are provided. Moreover, this study offers suggestions for future research on accounting and auditing in the blockchain era. 相似文献
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以国库会计为重心构造政府会计 总被引:1,自引:0,他引:1
中国现行政府会计存在一系列弱点。随着国库体系的重构,建立一个以功能强大的国库会计为重心的全程式集中监控交易的政府会计体系,已提上了公共财政管理改革的日程,其意义极为深远。 相似文献
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现代金融体系的运转,离不开信用的支撑。征信作为个人信用体系中的关键环节,奠定了个人信用风险管理的基础。相对于发展较为完善的企业征信业,目前我国个人征信业竞争度较低,个人征信体系显露出诸多弊端。首先,经营主体单一集中。从我国目前个人征信业的发展来看,个人征信体系的建设以政府主导型为主,征信机构的经营主体主要为国有机构,民营机构数量少、规模较小,数据收集困难,缺乏竞争力。 相似文献
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王振华 《河南财政税务高等专科学校学报》2004,18(4):8-10
财政部于2004年4月27日发布的《小企业会计制度》与《企业会计制度》相比,对于会计科目作出了一定的调整,简化了部分经济业务的会计处理方法,吸收并增加了一些新规定和新准则的内容,简化了会计信息披露的内容。 相似文献
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Brian Booth 《Abacus》2003,39(3):310-324
The Financial Accounting Standards Board (FASB) visualized a conceptual accounting framework as a 'coherent system of interrelated objectives and fundamentals that can lead to consistent standards that prescribes the nature, function, and limits of financial accounting and financial statements' (FASB, 1976). To Australian standard setters, the primary purpose of the conceptual framework (CF) was only to be used as a 'guide' in developing and reviewing accounting standards (AASB, 1995, para. 5). The International Accounting Standards Committee (IASC) diminished the role of a conceptual framework even further by openly acknowledging that some standards are inconsistent with the guidelines offered by the framework (IASC, 1989 para. 12). Even though the Australian Accounting Standards Board (AASB) supposedly pursues a policy of harmonization of conceptual frameworks and accounting standards, there are also acknowledged inconsistencies in the conceptual frameworks of the IASC.
The aim of this article is to assess the coherence of the Australian (and IASC) conceptual framework. This analysis identifies confusion in drafting or construction of the conceptual framework, internal inconsistencies, and inconsistency with the legal framework within which business entities operate. Accordingly it is suggested that the adoption of a conceptual framework will not lead to consistent accounting standards, and inevitably the conceptual framework will lack credibility so long as it is inconsistent with legislation. 相似文献
The aim of this article is to assess the coherence of the Australian (and IASC) conceptual framework. This analysis identifies confusion in drafting or construction of the conceptual framework, internal inconsistencies, and inconsistency with the legal framework within which business entities operate. Accordingly it is suggested that the adoption of a conceptual framework will not lead to consistent accounting standards, and inevitably the conceptual framework will lack credibility so long as it is inconsistent with legislation. 相似文献
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近年来,区块链技术具有去中心化、信息不可篡改、集体维护、可靠数据库、公开透明的特征,在结算方面有着点对点、透明、可信等优势,挑战着以SWIFT系统为代表的传统跨境结算模式。本文总结了SWITF系统的运行现状及存在的问题,给出了利用区块链技术构建跨境支付系统的方案设计,分析了基于区块链技术开展跨境支付的优势以及面临的挑战,并提出了对策建议。 相似文献
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对法国和中国会计新制度的比较分析 总被引:12,自引:1,他引:12
本文通过对法国和中国会计制度的比较分析 ,论证了会计制度的形成受制于特定的社会经济条件。基本经济条件的变化会引起制度创新的必要。中国的发展中大国的特点决定了其会计制度改革必须立足于本国的条件 ,过于偏离这些条件可能会额外地增加改革的成本。在吸取先进国家经验方面 ,现阶段应更多地借鉴“欧洲大陆模式”而不是“英美模式” ,因为中国的社会经济条件与前者更为接近 相似文献
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刘李喜 《河南财政税务高等专科学校学报》2001,15(6):31-32
现代会计制度与现代企业制度下不相适应,亟待创新;会计制度创新的主要内容有:完善会计原则,注重资产质量,明确新业务及疑难问题的处理方法,实现会计人员管理社会化。 相似文献
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在发达国家,项目执行预算PPB(Program and Performance Budget)在政府会计中的应用已有很多年的历史。而在发展中国家关于项目执行预算(PPB)还处在探索阶段,本文的研究表明权责发生制的核算基础是政府会计的改革方向,而改革的基石必定是公认会计准则,这样才会使预算会计在各级政府活动中实现其真正的效能。 相似文献
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商业银行基层机构经营水平的高低,直接关系到全行的经营绩效、资产质量和持续健康发展。为有效防范金融风险和案件,提高会计信息质量,加强基层机构的会计管理工作,深圳发展银行、建设银行、交通银行等商业银行已相继推行了会计委派制。本文根据会计委派制试行情况,阐述会计委派制的积极作用;提出了商业银行实行会计委派制应明确的问题及应制定的与之相配套的管理制度,以期对推行商业银行会计委派制有所借鉴。 相似文献
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宏观环境会计核算体系框架构想 总被引:4,自引:0,他引:4
本文论述了我国建立宏观环境会计的必要性,在分析宏观环境会计核算相关问题的基础上,从宏观管理角度,提出了宏观环境会计核算体系的构想,即建立一个能反映国家或地方资源环境状况、反映剔除了资源环境因素的经济发展状况、有助于实现社会经济可持续发展的宏观环境会计框架。 相似文献
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试论构建会计诚信体系若干问题 总被引:9,自引:0,他引:9
会计诚信是会计核心价值体系中的精髓。在构建会计诚信体系过程中,应将社会主义核心价值体系贯彻其全过程,同时也应注重发挥市场机制的作用,善于运用物质利益原则引导会计人员行为,培育会计人员的法律意识、客观公正意识、竞争意识和创新意识。本文论述了会计诚信体系应遵循的原则、会计诚信体系的内容,提出了会计诚信实施机制的意见和建议。 相似文献