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x结合PEST模型浅析"区块链+财务会计"的融合之路

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本文首先从区块链的内涵和技术特点人手,分析区块链技术特性应用于财务会计领域的优势,再结合PEST模型分析,理性看待区块链技术应用于财务会计工作面临的政策、经济、环境、技术制约因素.最后从政策运用、人才培养、监管完善、技术改进等方面探索"区块链+财务会计"的融合发展之路.
Analysis of the Integration Path of"Blockchain+Financial Accounting"Based on PEST Model
This article first starts with the connotation and technical characteristics of blockchain,analyzes the advantages of applying blockchain technology characteristics to the field of financial accounting,and then combines PEST model analysis to rationally view the policy,economic,environmental,and technical constraints faced by the application of blockchain technology in financial account-ing work.Finally,explore the integrated development path of"blockchain+financial accounting"from the aspects of policy applica-tion,talent cultivation,regulatory improvement,and technological advancement.

blockchain technologyFinancial accountingPEST modelIntegrated development

刘婷、秦良英

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桂林理工大学,广西桂林 541004

中国石化销售股份有限公司 广西桂林石油分公司,广西 桂林 541001

区块链技术 财务会计 PEST模型 融合发展

2025

江苏商论
江苏省商业经济研究所 江苏省商业经济学会

江苏商论

影响因子:0.369
ISSN:1009-0061
年,卷(期):2025.(2)