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| 区块链技术在会计监督优化中的应用—以“獐子岛”为例
摘 要
在企业的发展经营中，企业的经营效益以及合法性都需要由会计监督来保证，因此，提高企业的会计监督质量至关重要，而随着比特币的兴起，区块链技术也逐渐走进人们的视野，获得了广泛的关注，作为一种分布式账本技术，其安全性、不可篡改等特点对于提升企业会计监督的质量提供了重要帮助。
本文旨在探讨区块链与会计监督融合的可能性，发挥区块链技术的优势特点，使会计数据实时共享、公开透明，达到提升协同工作效率，优化会计监督流程，强化会计监督工作的目的，并运用“区块链+会计监督”的概念解决目前企业存在的会计监督问题。通过分析獐子岛集团的财务舞弊事件论述构建区块链会计监督体系的必要性与可行性，最后分析区块链技术对会计监督的应用效果，并在文末提出本文存在的不足。Comment by 小勇 马: 适当扩充此段
关键词：区块链；会计监督优化；应用
Research on the Application of Blockchain Technology in Accounting Supervision and Optimization—Taking "Zhangzidao" as an example
Abstract
In the development and operation of enterprises,the operating efficiency and legitimacy of enterprises need to be guaranteed by accounting supervision. Therefore, it is very important to improve the quality of accounting supervision of enterprises.With the rise of Bitcoin,blockchain technology has gradually entered People's vision has gained wide attention. As a distributed ledger technology,its security and non-tampering characteristics provide important help to improve the quality of corporate accounting supervision.
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