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

The application of blockchain technology can optimize the accounting information system. For example, in the purchase and sale business, the information process can be reconstructed from internal and external aspects, and then the optimization of its security, information risk and other aspects under the blockchain technology can be deeply discussed. In particular, environmental accounting is severely restricted by the bottleneck of technology, reporting mode and supervision mechanism, and the integration of blockchain technology will break the bottleneck and promote the further optimization and development of environmental accounting information system. b) Information sharing Accounting information system of the intelligent block distributed record and store chain, each node record all transactions in chronological order, the relationship between all nodes are equal, open and transparent operation rules, abide by the same consensus algorithm trading rules, the point-to-point connections, jointly safeguard, the trust, information sharing, intelligence, wisdom, for the accounting information system laid a foundation. Because of the self-trust, all users on the chain give full play to the wisdom of free trade, innovation of production mode, change the production relationship, each enterprise to optimize the accounting information system, and business integration, the whole economy will be a great wisdom of the accounting information system. No matter which industry, to achieve a high degree of information sharing, we can analyze the advantages and disadvantages of the company's accounting system and business system, and then explain how to integrate the information system process and business process through process optimization and transformation, so as to achieve the purpose of wisdom. Blockchain technology can promote the optimization of accounting information system. For example, the enterprise procurement system can analyze the optimization application value of blockchain technology in financial accounting and management accounting by constructing the procurement activity accounting model. According to the analysis results, the procurement system can be taken as the entry point to play a role in system optimization. In terms of optimizing accounting supervision, first of all, it is necessary to analyze the necessity of building a blockchain accounting supervision system. Then, according to the characteristics of business processes, it is necessary to analyze how blockchain can help standardize the supervision process, optimize accounting supervision and play a role in optimizing the system. c) Application of information Value creation of accounting information system Accounting information system has the disadvantage of information island, while blockchain technology enables accounting information sharing, openness and transparency, facilitates the operation and use of accounting information, and creates value from it. Block chain is combined with "big, smart, mobile, cloud, things" and other technologies to build a blockchain management accounting digital skills ecosystem, making it possible for management accounting to build a value creation platform for enterprises. From the perspective of intelligent management accounting, the technology of "big, smart, mobile, cloud, material" can also be used to transform the accounting information system into an intelligent financial sharing platform, so as to provide real-time useful information for all parties with information needs, predict risks, and realize the value creation of accounting information. The management accounting report system is constructed through the technology of physical layer, definition layer, network layer, collaboration layer and application layer of blockchain, so that the function of management accounting to create value by information becomes a reality. Moreover, the management accounting information system based on the core technology of blockchain, including data physical layer, data definition layer, data storage layer, data processing layer, data link layer and data application layer, can make the management accounting information information and promote the accounting information system to create value. The application of blockchain technology in the value creation of accounting information, referring to the practice of Deloitte Rubix platform in the operation process of cross-border payment, accounting, data storage and business audit, can analyze how to deal with challenges and opportunities through SWOT matrix analysis model, in order to better play the role of this platform. Blockchain has been applied in strategic management accounting and has made some breakthroughs. For example, the use of blockchain to establish the framework of management accounting tools, from the application target, application platform, application evaluation system to form a systematic and integrated system application of management accounting tools, can promote the value creation of accounting information system. The application of blockchain technology in the preparation of management accounting report is also practical and feasible. As long as it is feasible in theory and reality, the application of blockchain technology in the preparation of management accounting report is within reach. VI. C onclusion Blockchain technology is a very hot technology in today's society, and its application in the accounting industry has also attracted wide attention. More and more scholars have begun to study the application of blockchain technology in the accounting field. Its 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 25 ( )G Year 2023