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

need audit personnel to check the information and check, this is human-machine collaborative mode, is not completely machines, automation, prone to error, the manipulation of information as well as the low efficiency and so on. And block chain accounting information system, through the embedded intelligent contract (by the financial contracts, supply, supervision, auditing, production and sales contracts, etc), contract layer embedded code, when the business to the expected contract rule conditions and check, the system will automatically perform significantly improve the processing efficiency and accuracy of accounting information system. Block type chain would promote accounting accounting information system to intelligent accounting information system accounting accounting information system, only the computer outside accounting into the computer, through the technique of artificial scans or entry input source documents, each business in the accounting software to the original credentials in accordance with the accounting theory is processed into accounting information, Through the establishment of a good accounting system to automatically complete the subsequent accounting processing, such as the registration of detailed accounts, issuing accounting statements, etc. Computer in the transmission, inquiry, sorting out accounting data, processing efficiency has been greatly improved, to a certain extent, improve the level of accounting information, but there is still a big gap with the management accounting goals. The objectives of management accounting include strategic accounting, intelligent accounting and intelligent accounting. The transformation and upgrading of financial accounting into management accounting cannot be done without the help of blockchain. IV. O pportunities and C hallenges B rought by B lockchain to A ccounting I nformation S ystem The accounting information system has shortcomings such as information island, information lag, centralization and separation of industry and finance, and the enabling of blockchain can fundamentally improve or even eliminate these shortcomings. The whole process of blockchain is open and transparent, resistant to tampering and self-trust, which can meet the requirements of obtaining authentic and reliable original vouchers of accounting information system, and also meet the new requirements of economic development on the acquisition automation of accounting information system. Blockchain decentralization and distributed accounting can solve the requirements of intelligent accounting voucher preparation, and solve the problem of information lag; The advantages of blockchain traceability and easy accountability can easily solve the problems and requirements of accounting information system book registration automation; The advantages of financial integration and synchronization of blockchain business and timely information sharing bring opportunities to break through the bottleneck of accounting reports, which can meet the new requirements of current economic development and solve the shortcomings of separation of industry and finance and insufficient integration. Of course, the application of blockchain technology in accounting also has certain challenges. Blockchain technology itself is immature, application scenarios are limited, it cannot solve the problem of off- chain data security, the digitalization of financial business needs to use other technologies, and the data on-chain is not sufficient. V. T he P ath of A ccounting I nformation S ystem E nabled by B lockchain a) Information fidelity The trust of accounting information system ensures that the characteristics of blockchain technology, such as decentralization, distributed bookkeeping and resistance to tampering, coincide with the requirements of true and reliable accounting information, and can fully guarantee the authenticity of accounting information. However, computer hardware and software technology insufficiency, system related parties, malicious hackers and so on have brought great security risks to the accounting information system. In addition, the current financial sharing service center and cloud accounting mode are both centralized processing methods, with low tampering cost, which is a big problem for accounting information system to provide true and reliable information. Therefore, the embedding of multi-node two-layer blockchain technology and the construction and operation of the vertical and horizontal bidirectional degree model can play the role of firewall and booster, and promote the construction of the credit guarantee mechanism of accounting information system. In addition, blockchain plays a role in solidifying the original transaction information and the accounting processing process. Making full use of blockchain technology to process accounting data and using artificial intelligence mode will enable the information fidelity of accounting information system. In terms of ensuring the fidelity of accounting information, blockchain can achieve dissemination fidelity and a certain degree of release fidelity in general application scenarios; In the field of audit, a scheme to improve the quality of accounting information can be constructed, which can protect the privacy of reasonable accounting information, detect false participants, eliminate unnecessary human influence and avoid bias in audit reports, so as to provide a more powerful guarantee for the fidelity of information. 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 24 ( ) Year 2023 G