【摘要】 信息化时代产生的区块链技术具有分布式记账、可追溯性、不可篡改及去中心化等特点,与会计尤其是政府会计有天然的联系。区块链技术在政府会计中应用,对确保政府会计信息真实,防范腐败,实现人民财政,提高政府管理财政资金水平,监督专项拨款和公益性服务收费具有不可或缺的重要作用。应发挥区块链技术在我国政府会计中应用的有利因素,克服不利因素,建立和完善区块链技术相关法律法规,妥善处理政府会计保密性与区块链公开性的矛盾,加大会计人员区块链技术培训和区块链技术应用的宣传,让区块链技术特性在政府会计中得到创新应用和推广。更多还原

【Abstract】 Emerging in the information age, the blockchain technology has the characteristics of distributive accounting, traceability, non-tampering and decentralizedness, and has a natural connection with accounting, especially government accounting. The application of blockchain technology in government accounting plays an indispensable and important role in ensuring the authenticity of government accounting information, preventing corruption, realizing the goal of the people’s finance, improving government financial management, and supervising special allocation and charges for public welfare service. It needs to take advantage of its favorable factors and overcome unfavorable ones, establish and perfect the laws and regulations related to the technology, properly handle the contradiction between the confidentiality of government accounting and the transparency of blockchain, strengthen the training of accountants in the technology, and promote the popularization of its application, so as to give full play to the technological characteristics of the technology in its innovative application and popularization in the government accounting.更多还原