Global Journal of Computer Science and Technology, G: Interdisciplinary, Volume 23 Issue 1

Research on Path of Blockchain Enabling Accounting Information System Muteng Zhong α & Jing Tie σ Abstract- This paper first describes the blockchain technology is the current national support for new technologies, has an important position in the national development strategy; then, combined with the national accounting development plan, it analyzes the opportunities and challenges faced by the accounting information system and the theoretical basis and advantages of the integration of blockchain technology and accounting information system. Finally, the path of blockchain enabling accounting information system is analyzed. Keywords: blockchain technology, accounting information system, enabling path. I. I ntroduction lockchain is a new application mode of computer technology such as distributed data storage, point-to-point transmission, consensus mechanism and encryption algorithm. Since the advent of blockchain technology, its development prospects have received great attention. Relevant parties have also invested a lot of research energy and funds here, and its application scope and field are more and more extensive. Blockchain technology is now also gradually applied to accounting information systems. At present, there are many drawbacks in the accounting information system of enterprises, including the problem of information technology, the conservative problem of reporting mode and the lack of supervision. These problems have been greatly alleviated to a certain extent due to the emergence of blockchain technology. There is a natural connection between blockchain technology and accounting, because blockchain technology is a big data ledger, and accounting itself is an economic information conversion technology that specializes in bookkeeping. Therefore, studying the connection between the two has a huge boost to the optimization and progress of accounting information systems.The advocacy and support of the state has greatly promoted the integrated development of blockchain and accounting technology. At present, the development of accounting information system affected by the new normal economic development, can not meet the requirements of economic development, further development has Author α : International Business School, Yunnan University of Finance and Economics, Kunming Yunnan, China. e-mail: zhongmuteng@foxmail.com Author σ : International Business School, Yunnan University of Finance and Economics, Kunming Yunnan, China. e-mail: ZZ1865@ynufe.edu.cn encountered bottlenecks. The national’ 14th Five-Year’ accounting development plan puts forward new requirements for accounting information system. The’ 14th Five-Year Plan for Accounting Reform and Development (Draft)’ has made a new development plan for the development of accounting, including promoting the digital transformation of accounting, accounting management and audit work. One is the digitization of accounting work. Planning pointed out that to design a good transformation of the top-level structure, improve the' enterprise accounting information work norms’, to achieve the unity of all enterprises and administrative institutions norms, and to make accounting information is applied to both accounting processes, but also in business activities to use. Establish a data standard including the whole process of accounting information input, processing and output, and apply it to the construction of accounting database of state-owned enterprise financial statements, industry management digital platform and fiscal and taxation sharing platform, so as to effectively accelerate the pace of digital transformation of accounting and auditing, and provide new engines and new advantages for the development of accounting. Second, digital accounting management. The plan puts forward new requirements from the establishment of an integrated management platform for accounting personnel information, credit management, CPA industry information, accounting firms, and agency accounting institutions. It is hoped that through the accounting data standard, the data of each platform will be integrated, and the accounting industry management big data technology will be used to empower the improvement of national governance capabilities; The third is the digitization of audit work. Formulate correspondence data standards, establish a digital platform for correspondence, give play to the functions and roles of modern technology to solve the problem of false correspondence, and improve audit efficiency. Use information technology and means to strengthen the anti-counterfeiting management of audit reports and solve the problem of false audit reports. The 2035 vision for accounting reform and development places new demands on accounting information systems. The country's vision of accounting reform and development clearly states that the dream of an accounting power will be realized by 2035. This requires the improvement of the accounting legal system so that it is consistent with the level of economic B © 2023 Global Journals Global Journal of Computer Science and Technology Volume XXIII Issue I Version I 21 ( )G Year 2023