本文選題：社會會計 + 區(qū)塊鏈　； 參考：《會計之友》2017年17期

【摘要】：社會會計是以社會經(jīng)濟活動為主體,核算社會經(jīng)濟效益宏觀層面的會計系統(tǒng)。隨著區(qū)塊鏈帶來的數(shù)字商業(yè)模式的到來,社會會計迎來了新的發(fā)展契機。文章在指出社會會計是區(qū)塊鏈下會計革命的基礎(chǔ)上,提出區(qū)塊鏈在信息采集、信息整合和信息分析監(jiān)控方面促進(jìn)了社會會計的價值實現(xiàn),并揭示了區(qū)塊鏈技術(shù)下社會會計呈現(xiàn)出的特征和功能:全面、精確的數(shù)據(jù)源,及時的資產(chǎn)管理,新型社會信息系統(tǒng),智能化的經(jīng)濟監(jiān)控。最后,提出了推進(jìn)社會會計的建議。
[Abstract]:Social accounting is an accounting system which takes social economic activities as the main body and calculates social and economic benefits macroscopically. With the arrival of the digital business model brought by block chain, social engineering has ushered in a new development opportunity. On the basis of pointing out that social accounting is the revolution of accounting under block chain, this paper points out that block chain promotes the realization of social accounting value in the aspects of information collection, information integration and information analysis and monitoring. It also reveals the features and functions of social meter under block chain technology: comprehensive and accurate data source, timely asset management, new social information system, intelligent economic monitoring. Finally, some suggestions are put forward to promote social accounting.
【作者單位】： 上海大學(xué)管理學(xué)院;
【分類號】：F233;TP311.13
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本文編號：1870849