Research on Construction and Application of Accounting Information System Based on Blockchain Technology

Abstract

As a product of a new generation of technological innovation, Blockchain technology has been widely used in finance, supply chain, public services, and other fields due to its advantages of tamper-proof, timestamp, and irreversibility. With the continuous development of its technology and the accumulation of integration experience with various industries, the application of technology to the accounting industry in the transformation from man-machine cooperation mode to intelligent mode, and the realization of the integration of technology and accounting information are urgent problems to be solved in the accounting field at home and abroad. Based on the characteristics of the integration of technology and accounting information the virtual currency payment, electronic invoice, hash value, and hash reference are introduced into accounting information processing flow. Based on the significance analysis of the integration of technology and accounting information it is proposed to construct from the aspects of virtual currency payment, a traceable data processing platform, decentralized storage platform, user credit evaluation, and others, and to carry out heuristic thinking from the aspects of setting up a research and development team of blockchain + accounting information system, unifying laws and regulations of blockchain + accounting information system in various countries, and changing the concept of accounting practitioners.