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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on the characteristics of intelligent contract and its accounting application based on block chain technology

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DOI: 10.25236/mmmce.2019.045


Anqi Ji

Corresponding Author

Anqi Ji


The intelligent contract has its data transparency and permanent content with the related characteristics. The block chain technology based on the background of intelligent contract continuously improve its contract execution efficiency, not only expanded the scope of the contract but also reduces the cost for the implementation of the relevant contracts. This paper makes an in-depth analysis and discussion on the development characteristics of intelligent contract under the current regional block connection and its application status of financial accounting, and provides a more definite development direction for the long-term sustainable development of intelligent contract.


Area block link, Smart contracts, Technical characteristics, Industry application