Information Reconstruction of Accounting Robot Based on Block Chain

Abstract

Block chain technology provides the foundation for the reshaping of accounting information systems. The key features of block chain decentralization, de-trust, co-governance, tamper resistance, traceability and open transparency will be Make accounting information system change fundamentally in terms of bookkeeping mode, information structure and reporting mode. Depending on the purchase and sales and production business scenarios, the unique information architecture and smart contract mechanism of the block chain can be used to implement the potential of process reengineering of accounting informationization. The reform of the accounting information system under the block chain framework will eventually lead to the development of new accounting formats such as the integration of “industrial financial auditing”, integration of labor and artificial intelligence, precise control of public and private information, and real-time customization of personalized reports.