Research On The Credibility Guarantee Mechanism Of Accounting Information System Based On Block Chain Technology

Nowadays,accounting informationization has spread to all walks of life.The processing of enterprise transaction information and the production of financial data are all achieved through the accounting information system.The credibility of the accounting information system has become a top priority.To a large extent,it determines the credibility of accounting information.However,in recent years,China's accounting information has been generally distorted,and accounting fraud has frequently occurred.The fundamental reason why these frauds are inexhaustible is that the current accounting information system has no mechanism to guarantee the authenticity of the original documents and unable to achieve the real substance is more important than form in current accounting environment.The original transaction process and the accounting process cannot be solidified,and information will be tampered and forged without leaving traces.When the accounting information system is not credible,the advantage of accounting informationization will instead "help" the trend of counterfeiting and become an accomplice to financial fraud.Therefore,we urgently need a reliable accounting information system to ensure the authenticity and reliability of accounting information.Blockchain,as the most popular technology in the current Internet finance field,has exerted its own advantages in many fields such as finance,certification,property rights,and food safety,bringing profound changes to all walks of life.The characteristics of decentralization,transparency and Information cannot be modified of the blockchain technology can precisely solve the problem that the current accounting information system cannot solidify transaction information and accounting process.The accounting information system based on blockchain technology can largely guarantee the credibility of the accounting information system and effectively suppress accounting fraud.This paper takes the basic principles of blockchain,information asymmetry theory and moral hazard as the theoretical basis.Through the questionnaire survey,it is believed that the current accounting information system makes the original transaction information and accounting information processing process unable to guarantee credibility,and the quality is worrying.Further,this article studies the data for the 2014-2018 periods.The facts show that there are 53 listed companies have fraudulent transactions.These actions are based on the accounting information system lack of credible safeguard mechanism.Therefore,it proved that the current accounting information system is not credible again.After further research,this paper believes that the application of blockchain technology in accounting information systems,through a reasonable mechanism design,can provide assurance for the credibility of accounting information systems.Then,through the analysis of the blockchain technology credit model and working principle,the core of this paper's research—the model of accounting information system which based on the blockchain technology credibility assurance mechanism has been built: According to different operating modes of accounting information systems,one or two layer blockchain technologies are applied.In the artificial intelligence mode,only the first-level blockchain technology is applied in the original transaction link to solidify the original transaction information.In the human-computer cooperation model,besides the first-level blockchain technology in the original transaction,the second-level blockchain technology has to solidify the accounting process.Finally,this paper explores some of the foreseeable difficulties in realizing the credibility of the accounting information system based on blockchain technology in terms of environment,technology,cost and system,and puts forward targeted countermeasures.