Research of Blockchain and its Application in Accounting Recognition Based on Event Approach
Wenyao Zhou, Quanfang Xiao · 2017
As a new Internet technology, Block chain is highly concerned because of its unique advantages in distributed ledger.Based on the theory of event approach accounting, this paper subdivides the accounting recognition into two processes, and explores the application of the Block chain in the processes.With the application of Block chain, it is possible to make accounting recognition multidimensional and achieve the fundamental recognition criteria.