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Research On The Construction Of Enterprise Business Finance Convergence Based On Blockchain Technology

Posted on:2022-09-07Degree:MasterType:Thesis
Country:ChinaCandidate:C WangFull Text:PDF
GTID:2518306554972339Subject:Master of Accounting
Abstract/Summary:
Science and technology promote the development of productivity,and with the continuous maturity of computer technology,block chain technology emerged at the historic moment.Blockchain technology is of great significance of promoting industrial change and technological innovation.General Secretary Xi Jinping emphasized on the18 th collective study of the Political Bureau of the Central Committee that it is necessary to strengthen basic research on block chain,improve original innovation capabilities,and take blockchain as an important breakthrough for independent innovation of core technology.The earliest application of block chain technology is as the underlying technology of emerging digital currencies.Its essence is a distributed accounting method based on cryptography.The chain structure is divided into six layers : data layer,network layer,and consensus layer.Incentive layer,contract layer and application layer.Blockchain technology has four characteristics : immutability,uniqueness required to express value,smart contracts,and decentralization.In the process of financial sharing construction,large companies and multinational enterprises have a wealth of talent reserves and financial support.The construction of financial sharing services based on the experience of large enterprises is too large for small and medium-sized enterprises to invest in the early stage and has little effect.So it is impossible for small and medium-sized enterprises to imitate the financial sharing construction method of a large company.This paper studies the implementation methods and characteristics of block chain technology,and uses Company C as the starting point to analyze the company’s operating status and the industry,and combine the existing business and financial integration construction of Company C and its own characteristics.The problems of information silos,improper division of rights and low quality of personnel existed in the integrated construction of industry and finance by C company.In response to the problem of enterprise construction at the initial stage of business-finance integration,Company C proposed a "blockchain + business-finance integration" model.This model takes external and independent research and development software as the main body and uses blockchain technology as the underlying data support to build a database and corporate credit bank.This article explains the "blockchain +business-finance integration" model with the relevant business of the financial department as the core,and analyzes the relevant policy environment.This model solves the problems of isolated information islands and improper division of rights at the initial stage of business and financial integration,and strengthens accounting supervision,improves audit efficiency and independence,and reduces the construction cost of business and financial integration.And through the appeal analysis,three future development suggestions are put forward for the transformation of personnel functions,the transformation of enterprise-driven methods,and the strengthening of the application of new technologies.
Keywords/Search Tags:Blockchain technology, Accounting information quality, Integration of industry and finance
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