基于知识图谱的区块链与云会计比较及融合研究
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摘要
区块链与云会计都是被会计界高度关注的新会计信息技术方向。应用CiteSpace知识图谱工具研究发现:中国区块链研究已开始从金融领域向会计领域发展,中国云会计研究已持续7年并具有长期研究热度;云会计与区块链的设计理念、竞争程度、成本节约点、技术优势等存在不同,特别适合中国中小企业基数大的会计主体特点;区块链与云会计的理念融合有助于提升云会计的数据功能、信息经济职能,以及数据安全与伦理、会计治理模式、会计监督创新的发展水平。
Block chain and cloud accounting are both new accounting information technology directions that are highly concerned by the accounting profession. This paper applies the CiteSpace knowledge graph tool finds that:China's blockchain research is developing from the financial field to the accounting field, China's cloud accounting research has attracted a long-term research interest, and lasted for seven years. There are differences between cloud accounting and blockchain in the aspects of design idea, competition degree, cost saving point, technical advantage, etc.Cloud accounting is particularly suitable for China's small and medium-sized companies due to their characteristics of large-scale accounting entities. The integration of the idea of blockchain and cloud accounting helps to improve the accounting function of cloud accounting, the economic function of accounting information, data security and ethics,accounting governance model, accounting supervision innovation and so on.
Block chain and cloud accounting are both new accounting information technology directions that are highly concerned by the accounting profession. This paper applies the CiteSpace knowledge graph tool finds that:China's blockchain research is developing from the financial field to the accounting field, China's cloud accounting research has attracted a long-term research interest, and lasted for seven years. There are differences between cloud accounting and blockchain in the aspects of design idea, competition degree, cost saving point, technical advantage, etc.Cloud accounting is particularly suitable for China's small and medium-sized companies due to their characteristics of large-scale accounting entities. The integration of the idea of blockchain and cloud accounting helps to improve the accounting function of cloud accounting, the economic function of accounting information, data security and ethics,accounting governance model, accounting supervision innovation and so on.
引文
[1]MIHAI G.Cloud ERP and cloud accounting software in Romania[J].Annals of"Dunarea de Jos"University of Galati Fascicle I:Economics and Applied Informatics,2015,21(1):61-66.
[2]张学义,彭成伦.大数据技术的哲学审思[J].科技进步与对策,2016(13):130-134.
[3]乔鹏程.分布式账本技术:区块链与经济管理研究的国际演进:CiteSpace和NVivo计量与多数据比较[J].科技进步与对策,2017(23):33-41.
[4]LEAVITT N.Is cloud computing really ready for prime time?[J].Computer,2009,42(1):15-20.
[5]程平,蔺书东.买断版权方式下云会计服务供应链的期权契约协调研究[J].中国管理科学,2016(7):120-126.
[6]MOHAMMADI S,MOHAMMADI A.Effect of cloud computing in accounting and comparison with the traditional model[J].Research Journal of Finance and Accounting,2014,23(1):104-114.
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[8]刘森,刘渊,杨洋.云计算技术扩散与经济增长:基于DSGE的模型分析[J].科研管理,2016(9):49-58.
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[13]乔鹏程,冀梦晅.区块链技术视角的会计信息大数据安全防护[J].现代商业,2017(22):164-165.
[14]ZHANG L,GU W L.The simple analysis of impact on financial outsourcing because of the rising of cloud accounting[J].Asian Journal of Business Management,2013,5(1):140-143.
[15]王珍珍,陈婷.区块链真的可以颠覆世界吗?:内涵、应用场景、改革与挑战[J].中国科技论坛,2018(2):112-119.
[16]程慧平,金玲,程玉清.云服务安全风险研究综述[J].情报杂志,2018(4):128-134,200.
[17]DIMITRIU O,MATEI M.Cloud accounting:a new business model in a challenging context[J].Procedia Economics&Finance,2015,32(1):665-671.
[18]管亚梅.基于云审计平台的我国碳审计协同机制与障碍跨越[J].学海,2016(4):195-198.
[19]ARSENIESAMOIL M D.Cloud accounting[J].Ovidius University Annals:Economic Sciences Series,2011,17(1):782-787.
[20]张永杰,罗忠莲.养老基金云审计系统的构建[J].审计研究,2017(3):45-52.
[21]杨鑫.基于云平台的大数据信息安全机制研究[J].情报科学,2017(1):110-114.
[22]姜军,武兰芬.全球云计算技术领域人才分布研究:基于技术创新的视角[J].情报杂志,2017(7):84-88.
1)分为总体组(792人)和专家组(38位专家)分别开展调查,全部于2017年6月26日截止。候选技术24项,通过中国会计视野网站调查平台进行。受调查人员中,会计人员占77.40%(613位),非会计人员占22.60%(179位);中高级管理者占51%(412位),具有专业背景的会计人员占54.04%、财务管理占34.34%、审计占17.42%;所在行业中制造业占21.59%,教育行业占13.76%,会计师事务所占9.34%。
2)与当前主流数据库技术架构的私密性和中心化不同,区块链技术构想由大量节点组成的点对点网络体系实现去中心化,实现任何节点的权利和义务都均等,这与云会计的信息集中处理模式正好思路相反。
3)区块链技术是基于共识和建立信任的基础上的。
[2]张学义,彭成伦.大数据技术的哲学审思[J].科技进步与对策,2016(13):130-134.
[3]乔鹏程.分布式账本技术:区块链与经济管理研究的国际演进:CiteSpace和NVivo计量与多数据比较[J].科技进步与对策,2017(23):33-41.
[4]LEAVITT N.Is cloud computing really ready for prime time?[J].Computer,2009,42(1):15-20.
[5]程平,蔺书东.买断版权方式下云会计服务供应链的期权契约协调研究[J].中国管理科学,2016(7):120-126.
[6]MOHAMMADI S,MOHAMMADI A.Effect of cloud computing in accounting and comparison with the traditional model[J].Research Journal of Finance and Accounting,2014,23(1):104-114.
[7]PACURARI D,NECHITA E.Some considerations on cloud accounting[J].Studies&Scientific Researches Economics Edition,2014,18(2):25-37.
[8]刘森,刘渊,杨洋.云计算技术扩散与经济增长:基于DSGE的模型分析[J].科研管理,2016(9):49-58.
[9]WATTENHOFER R.The science of the block chain[M].1st ed.Charleston:Create Space,2016.
[10]EIRES K.The risks and rewards of block chain technology[J].Risk Management,2016,12(2):4-7.
[11]TAPSCOTT D,TAPSCOTT A.The block chain revolution:how the technology behind bit coin is changing money,business,and the world[M].1st ed.London:Penguin Books,2016.
[12]吴燕妮.金融科技前沿应用的法律挑战与监管:区块链和监管科技的视角[J].大连理工大学学报(社会科学版),2018(3):78-86.
[13]乔鹏程,冀梦晅.区块链技术视角的会计信息大数据安全防护[J].现代商业,2017(22):164-165.
[14]ZHANG L,GU W L.The simple analysis of impact on financial outsourcing because of the rising of cloud accounting[J].Asian Journal of Business Management,2013,5(1):140-143.
[15]王珍珍,陈婷.区块链真的可以颠覆世界吗?:内涵、应用场景、改革与挑战[J].中国科技论坛,2018(2):112-119.
[16]程慧平,金玲,程玉清.云服务安全风险研究综述[J].情报杂志,2018(4):128-134,200.
[17]DIMITRIU O,MATEI M.Cloud accounting:a new business model in a challenging context[J].Procedia Economics&Finance,2015,32(1):665-671.
[18]管亚梅.基于云审计平台的我国碳审计协同机制与障碍跨越[J].学海,2016(4):195-198.
[19]ARSENIESAMOIL M D.Cloud accounting[J].Ovidius University Annals:Economic Sciences Series,2011,17(1):782-787.
[20]张永杰,罗忠莲.养老基金云审计系统的构建[J].审计研究,2017(3):45-52.
[21]杨鑫.基于云平台的大数据信息安全机制研究[J].情报科学,2017(1):110-114.
[22]姜军,武兰芬.全球云计算技术领域人才分布研究:基于技术创新的视角[J].情报杂志,2017(7):84-88.
1)分为总体组(792人)和专家组(38位专家)分别开展调查,全部于2017年6月26日截止。候选技术24项,通过中国会计视野网站调查平台进行。受调查人员中,会计人员占77.40%(613位),非会计人员占22.60%(179位);中高级管理者占51%(412位),具有专业背景的会计人员占54.04%、财务管理占34.34%、审计占17.42%;所在行业中制造业占21.59%,教育行业占13.76%,会计师事务所占9.34%。
2)与当前主流数据库技术架构的私密性和中心化不同,区块链技术构想由大量节点组成的点对点网络体系实现去中心化,实现任何节点的权利和义务都均等,这与云会计的信息集中处理模式正好思路相反。
3)区块链技术是基于共识和建立信任的基础上的。