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

of life; With the development of science and technology and the wide application of new technology, accounting challenges and opportunities coexist. In the face of these new situations, new problems, new challenges and new opportunities, it is required that the accounting law and accounting standards are constantly perfected and effectively implemented, that the accounting practitioners continue to improve their quality, accelerate their transformation, and that the accounting management departments continue to change their ideas and improve their methods. a) The macro environment of integration In December 2016, The State Council issued the 13th Five-Year National Informatization Plan, which for the first time included blockchain technology as a strategic technology in the plan. The plan emphasizes the strategic layout of basic R&D and frontier of new technologies such as blockchain. In March 2021, the "14th Five-Year" National Informatization Plan is being formulated to promote the implementation of the plan from nine aspects such as information infrastructure construction and the deep integration of digital technology and the real economy. The decentralized point-to-point value delivery transaction mode of blockchain technology is a natural digital technology, and accounting is an effective tool to calculate digital value. The two have a natural basis for integration. The strategic layout of the country also provides a good macro environment for the integration of blockchain and accounting. b) The theoretical basis of integration First of all, accounting is a technology that processes the procurement, production, inventory and sales business information of an enterprise into value information with professional accounting technology. It is a professional business processing information technology and belongs to the information category. Blockchain is an information technology that processes all economic information in accordance with the contract and consensus mechanism. It also belongs to the information category, so accounting and blockchain both have the attributes of information and information technology. Secondly, blockchain solidifies and stores all transaction information with timestamp and asymmetric encryption algorithm to preserve information completely and accurately and ensure authenticity. The goal of accounting is to confirm, measure and report the actual transactions or matters, truthfully reflect the various accounting elements and other relevant information that meet the requirements of recognition and measurement, and ensure that the accounting information is true and reliable and the content is complete. Therefore, they are consistent in attribute and target, which provides a theoretical basis for fusion. c) Advantages of integration "Blockchain + Accounting" will improve the quality of accounting information Blockchain technology can optimize the path of accounting information generation and improve the quality of accounting information. At present, Kingdee, Yonyou and other accounting software have designed a set of automatic accounting system according to the principle of double- entry bookkeeping and the process of confirmation, measurement, bookkeeping and reporting: The cashier will input the information of fund receipt and payment into the system based on invoices, bank payment slips, bank receipts, expense claims, etc., and the system will automatically register the cash journal and bank deposit journal according to the procedures designed by the system. The accountant will input the purchase invoice, sales invoice, production document, inventory document and expense document into the system manually, and the system will automatically register all kinds of subsidiary ledger and general ledger according to the designed process. The statement system will issue three major statements (balance sheet, income statement and cash flow statement) according to the designed statement template. Therefore, the current accounting information system is only the man-machine collaboration mode, rather than the machine mode and artificial intelligence mode of blockchain technology. The former can still be tampered with according to human intervention methods such as replication, deletion, recovery of bookkeeping and cancellation of bookkeeping, and the general ledger type of centralized mode is extremely easy to tamper with, which brings great challenges to the reliability of accounting information. However, blockchain uses the value Internet technology which is completely different from the information Internet technology. It is the transmission of value rather than the replication of information, so tampering is bound to leave traces. In addition, blockchain records all the information of each transaction through the time stamp and consensus mechanism. According to the time sequence, it can not only trace forward, but also continuously extend backward, which makes it technically difficult to modify and steal data and other tampering behaviors, so as to ensure the integrity and authenticity of information technically. "Blockchain + Accounting" will improve the intelligent level of accounting treatment. The recording and verification of accounting information under blockchain will be automatically completed by a pre-set computer program, which improves the intelligent level of accounting treatment. Kingdee, ufida software stand- alone mode, financial Shared schema or cloud model, on the business process, in the accounting process, all Research on Path of Blockchain Enabling Accounting Information System © 2023 Global Journals Global Journal of Computer Science and Technology Volume XXIII Issue I Version I 23 ( )G Year 2023 III. T he I ntegration of B lockchain and A ccounting