区块链大型巡回播放第233期“商业界会计”

会计是以货币为主要计量单位，以凭证为主要依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督，向有关方面提供会计信息、参与经营管理、旨在提高经济效益的一种经济管理活动。会计就像蘑菇，隐藏在企业的背后，依靠土壤的营养成长，会计学被称为金融学的语言，现代会计行业发明了一种记账叫做复式记账法，每一笔交易中，双方都会在自己的资产管理系统中，登记一笔借款项目和一笔贷款项目，这套规则给出了金融交易秩序，毫无疑问，这些交易明细对于企业来说至关重要，但是现代会计工作存在很多问题，在区块链上，每一笔交易都在分布式超级账簿中，那么这些问题能否得到解决呢？

现代会计存在第一个问题是，当前的体制，账本由管理人员进行登记，也就是说背书依靠管理人员的职业素质，一些跨国公司例如日本东芝等案例表明管理者诚信很不可信，管理人员由于自身的贪婪导致企业运营能力差，企业成本不断的增加，最终走向破产。第二是，不可避免，在录入的过程中，因为一个小小的失误，导致在电子表格输错一些数据，一个小问题会逐渐变成大问题，据统计，一些专业人士承认自己曾经在系统中录入了错误的数据。传统的记账方法和新型的商业模式也不兼容，会计学在金融活动中扮演重要的角色，所以对于管理人员信任、以及输入的正确性以及与新型商业模式的结合，区块链超级账本都可以协助解决。

Accounting is a comprehensive, comprehensive, continuous and systematic accounting and supervision of the Fund Movement of a certain unit based on money as the main measurement unit, vouchers as the main basis, and special technical methods, an economic management activity that provides accounting information to interested parties, participates in business management, and aims at increasing economic efficiency. Accounting is like a mushroom, hidden behind the enterprise, relying on the soil nutrition growth, accounting is called the language of finance, modern accounting industry invented a kind of accounting called double-entry bookkeeping system, every transaction, both sides will register a loan and a loan in their asset management systems, and this set of rules sets out the order of financial transactions that are, without a doubt, vital to the business, but modern accounting has a lot of problems, in the blockchain, every transaction in the distributed super-book, so these problems can be solved?

The first problem with modern accounting is that under the current system, the book is registered by the manager, which means endorsement depends on the professional quality of the manager, some cases of multinational companies such as Toshiba in Japan show that the credibility of managers is very unreliable, managers because of their own greed led to poor operating capacity, enterprise costs continue to increase, and eventually went bankrupt. The second is, inevitably, in the process of typing, because of a small error, leading to some wrong data in the spreadsheet, a small problem will gradually become a big problem, according to statistics, some professionals admit to having entered incorrect data into the system. Accounting plays an important role in financial activities, so it is important for managers to trust and input the correctness and combination of accounting and new business models, blockchain super-ledger can help solve.

备注：以上中英文，中文部分为原创内容，英文为对应的翻译，为了更好的学习英语和服务于读者，所以陈述如上，随着区块链巡回内容不断的展示，后期内容会越来越精彩。

—-

编译者/作者：醉玲珑

玩币族申明：玩币族作为开放的资讯翻译/分享平台，所提供的所有资讯仅代表作者个人观点，与玩币族平台立场无关，且不构成任何投资理财建议。文章版权归原作者所有。