區塊鏈技術與會計議題探討

Abstract

近幾年全球掀起一股「區塊鏈」(blockchain)熱潮，區塊鏈技術被譽為是自網際網路誕生以來，又一個具顛覆性的創新技術，各界似乎都引頸期盼著它將帶來的變革。區塊鏈技術被稱為是一種分布式「帳本」技術，許多人都聲稱它將帶給會計領域重大的變革。目前探討區塊鏈技術與會計領域應用的研究為數並不多，本研究針對「triple entry accounting」與「blockchain-based accounting system」兩個出鏡頻率頗高的會計議題做進一步的釐清與彙整，並希望從中梳理出區塊鏈技術對會計實務的影響與意義。

The blockchain is a new database solution that has received considerable attention in the business community. Perhaps because of the intuitive link between the concept of the blockchain ledger and accounting ledgers, some have begun to wonder whether blockchain could bring to the accounting domain. The purpose of this paper is to further study on the two most widely discussed topics—“Triple Entry Accounting” and “Blockchain-based Accounting System”.