摘 要
随着信息技术的迅猛发展，会计信息透明度成为现代企业治理的重要议题。区块链技术以其去中心化、不可篡改和可追溯等特性为提升会计信息透明度提供了新的解决方案。本研究旨在探讨区块链技术在会计信息透明度提升中的应用，通过文献综述与案例分析相结合的方法，深入剖析区块链技术应用于会计信息透明度提升的可行性及效果。研究表明，区块链技术能够构建一个安全可靠的分布式账本系统，确保会计信息的真实性和完整性，从源头上防止数据被篡改，实现会计信息的全程追溯，有效解决传统会计信息系统中存在的信息不对称问题。创新点在于将区块链技术与会计信息透明度提升相融合，提出基于区块链的会计信息披露框架，不仅为企业的内部管理提供决策支持，还增强了外部利益相关者对企业的信任。此外，该研究还发现区块链技术的应用有助于提高审计效率和质量，降低审计成本，为会计行业的创新发展提供了新思路，推动了会计信息透明度理论与实践的发展。
关键词：区块链技术 会计信息透明度 分布式账本
Abstract
With the rapid development of information technology, accounting information transparency has become a critical issue in modern corporate governance. Blockchain technology, characterized by its decentralization, immutability, and traceability, offers a novel solution to enhance accounting information transparency. This study aims to explore the application of blockchain technology in improving accounting information transparency by combining literature review with case analysis, thereby thoroughly examining the feasibility and effectiveness of this application. The research demonstrates that blockchain technology can establish a secure and reliable distributed ledger system, ensuring the authenticity and integrity of accounting information and preventing data tampering at its source. It also enables full should be "traceability" in English, so let me correct that for consistency and accuracy.This not only provides decision support for internal management but also enhances external stakeholders' trust in the enterprise. Additionally, the study finds that the application of blockchain technology helps improve audit efficiency and quality while reducing audit costs, offering new insights into the innovative development of the accounting industry and promoting the advancement of both theory and practice in accounting information transparency.
Keyword:Blockchain Technology Accounting Information Transparency Distributed Ledger
目 录
引言 1
1区块链技术概述与会计透明度 1
1.1区块链技术基本原理 1
1.2会计信息透明度概念 2
1.3技术与透明度的关联性 2
2区块链提升会计数据完整性 3
2.1数据不可篡改特性分析 3
2.2分布式账本的作用 3
2.3数据溯源机制构建 4
3区块链优化财务报告流程 4
3.1实时审计的可能性 4
3.2智能合约的应用场景 5
3.3财务报告自动化实现 5
4区块链增强外部监督效能 6
4.1监管合规性的提升 6
4.2审计证据的可靠性 6
4.3公众信任的建立 7
结论 7
参考文献 9
致谢 10
