Author(s)

Zhang Liucheng

Corresponding Author

Zhang Liucheng

Abstract

The emergence of each new technology may have an impact on the accounting profession. Over the past ten years, with the development of information technology, several technologies have been applied in the client level of accounting firms, and thus affect the audit work of the firm. As an innovative technology, block chain technology is a decentralized and distributed database to record transactions. There are significant implications for future financial and future central bank forms or regulatory policies. The future financial audit industry will undergo tremendous changes. Big data technology and the increasingly popular block chain technology may have a profound impact on the financial and auditing industries. This paper systematically summarizes the relevant contents of block chain technology, including the essence, development history, core technology, characteristics and related applications of block chain, and provides inspiration and reference for future research.

Keywords

Accounting information quali block chain; accounting; application prospect