区块链大型巡回播放第234期“区块链账本”

在复式记账法中，公司有两笔记录借款项和贷款项，

在区块链账本里，可以加入第三个输入项目，

参与者可以及时访问这个账本，

例如购买原材料、支付薪水、出售产品等等，

超级账本会记录并发布一个时间戳凭证，这种账本的好处在于可审计、

可验证性，最核心在于这份报告不可以更改，对于机密信息，

可以设置访问权限，但是内部信息至少是真实可靠的。

很多人看到了区块链账本对会计工作的变相影响，

因为他们正在重复做这些监管，另一面我们看到了透明的账本，

意味着工作量的减少和成本的降低，通过这种超级账本，监管、审计和核算某些环节将自动化，

同时这是信任的基石，所有的诈骗将变得越来越困难。

如果你想在这个超级账本上作弊，

你必须在中途改变所有的记录，

这是一个不停进行的公共账本，

它也是一种持续以密码学实现的先验证审计，

不会存在传统的对手方风险，账簿记录是真的，

那么它整个系统就是信任的系统，

对于那些利用大量时间审计的会计事务所，

这些无疑是一种颠覆，因为区块链一个时间戳就可以简化了流程，

会计核算审计就像在回顾过去的过程，

现在超级账本可以真实呈现公司的财务健康情况，

大多数公司肯定不愿意公开自己的财务情况，但是更高的透明度，

将会带来更多的好处，审计成本的降低，

公司透明化使得市场价值不断增加，

如果是同类公司，

相信投资者宁愿投资时刻透明的账本，

而不会选择投资那些保守的、不公开的公司，

三式记账法将会成为下一个标准。

In the double-entry bookkeeping system, the company has two entries for Debit and credit, and a third entry can be added to the blockchain ledger, which participants can access in a timely manner, for example, raw materials are purchased, salaries are paid, products are sold, etc. . The super book records and issues a time stamp certificate. The advantage of this type of book is that it is auditable, verifiable, and at its core, the report can not be changed, access can be set for confidential information, but the inside information is at least authentic. A lot of people see the effect of blockchain ledgers on accounting, because they're doing this over and over again. On the other hand, we see transparent ledgers, which means less work and lower costs, through these super ledgers, some aspects of oversight, auditing, and accounting will be automated, and this is a cornerstone of trust, and all frauds will become more and more difficult.

If you want to cheat on this super book, you have to change all the records in the middle, it's a public book that goes on and on, and it's also a kind of ongoing cryptographic verification audit, there is no traditional counterparty risk, the book entry is true, then its entire system is a system of trust, for those who spend a lot of time auditing accounting firms, these are undoubtedly a subversion, because blockchains can simplify processes with a timestamp, accounting audits are like looking back on the past, and now super books can truly present the company's financial health, most companies are certainly reluctant to disclose their financial information, but greater transparency would bring more benefits, lower audit costs, and increased market value as a result of corporate transparency, three-way bookkeeping will be the next standard, believing that investors would rather invest in transparent books than conservative, private companies.

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。

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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。