摘要
在共享经济核算领域应用区块链技术是区块链逐步实用化的具体体现,也是未来共享经济核算技术的一个发展方向。文章介绍了共享经济的核算理论和实践,包括共享经济核算的研究现状、共享经济核算对象的核算口径、核算原则、国内外核算的实践,以及核算工作遇到的困难。分析了将区块链技术引入共享经济核算的优点和可行性,并提出了基于区块链技术的共享经济核算方案,构建了基于区块链技术的大数据共享体系框架,提出了技术支持方案和建议。
The application of blockchain technology in the field of shared economy accounting is the concrete embodiment of the gradual application of blockchain, and is also a development direction of shared economy accounting technology in the future. This paper introduces the accounting theory and practice of the shared economy, including the research status of the shared economy accounting, the accounting caliber for objects of the shared economy accounting, the accounting principles, the domestic and foreign accounting practice, and the difficulties encountered in the accounting work, and then analyzes the advantages and feasibility of introducing blockchain technology into shared economy accounting, proposing a shared economy accounting scheme based on blockchain technology. Finally, the paper constructs the framework of big data sharing system based on blockchain technology, with the technical support schemes and suggestions put forward.
作者
白云飞
郑又源
Bai Yunfei;Zheng Youyuan(School of Economics,Liaoning University,Shenyang 110036,China;School of Economics and Management,Xidian University,Xi,an 710126,China)
出处
《统计与决策》
CSSCI
北大核心
2021年第7期10-14,共5页
Statistics & Decision
基金
国家社会科学基金一般项目(18BTJ024)
关键词
共享经济核算
核算困境
区块链
大数据共享体系
shared economy accounting
accounting predicament
blockchain
big data sharing system
