区块链技术在代理记账行业的应用探究殷慧[摘要]近年来，在经济新常态下，我国政府出台减税降费等系列财政、金融政策，助力小微企业成长开展。在政府的引导、扶持下，我国小微企业呈井喷增长趋势。因小微企业自身特点，为降低经营本钱，选择代理记账机构处理企业账务成为小微企业的刚需，代理记账业务需求也随之迅猛增长。该行业蓬勃开展的同时，违规操作问题逐渐显现，小微企业会计信息质量受到较大挑战，随着区块链技术蓬勃开展，运用区块链技术可提高信息质量、消除行业顽疾，解决当下代理记账行业存在的突出问题。[关键词]区块链;代理记账;会计信息质量;分布式记账;去中心化[中图分类号]F233[文献标识码]A[文章编号]2095-3283（2022）09-0078-03Abstract：inrecentyears，underthenewnormalofeconomy，ourgovernmenthasissuedaseriesoffiscalandfinancialpolicies，suchastaxreductionandfeereduction，tohelpsmallandmicroenterprisesgrowanddevelop.Undertheguidanceandsupportofthegovernment，China"ssmallandmicroenterpriseshaveablowoutgrowthtrend.Duetothecharacteristicsofsmallandmicroenterprises，inordertoreducetheoperatingcost，ithasbecomearigiddemandforsmallandmicroenterprisestochooseagencybookkeepinginstitutionstodealwithenterpriseaccounts，andthedemandforagencybookkeepingbusinesshasalsoincreasedrapidly.Withtherapiddevelopmentoftheindustry，inordertomakeprofitsinthecompetitionamongthesameindustry，theproblemofillegaloperationsuchasfalsifyingandalteringaccountinginformationandsettingupaccountingbookshasgraduallyemerged.Thequalityofaccountinginformationofsmallandmicroenterpriseshasbeengreatlychallenged，andtheagencybookkeepingindustryhasgraduallyfallenintoaviciouscircleoflowpriceandpoorquality.Withthevigorousdevelopmentofblockchaintechnology，theuseofblockchaintechnologycanimprovethequalityofinformation，eliminatetheindustry"spersistentproblems，andsolvethecurrentoutstandingproblemsintheagentaccountingindustry.Thispaperstudiesanddiscusseshowtoapplyblockchaintechnologyinagentaccountingindustry.KeyWords：Blockchain;AgentBookkeeping;AccountingInformationQuality;DistributedBookkeeping;Decentralization一、概念界定與理论根底（一）区块...
