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Research on the Impact of Blockchain Technology on the Construction of Accounting Information Quality Evaluation System--Based on the Accounting Information Disclosure of "GEM listed Companies"

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DOI: 10.38007/Proceedings.0001983


Lili Feng , Ruijuan Wu and Qian Wu

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Lili Feng


Abstract: How to correctly and efficiently evaluate and identify the quality of accounting information has always been a hot topic of research and discussion among scholars. Blockchain technology is characterized by decentralization, trustlessness, tamper-resistance, strong traceability and intelligence. Therefore, discussing the application of blockchain technology in the accounting information quality evaluation system will have far-reaching significance in improving the feasibility of the system and strengthening the quality of accounting information in the future. Based on the characteristics of GEM listed companies, this paper firstly summarizes the results of the accounting information quality evaluation system, and finds out the accounting information quality of GEM listed companies at present. Secondly, the theoretical basis and characteristics of blockchain technology are described. Finally, from the perspective of accounting information distortion, this paper analyzes the impact of blockchain technology on the construction of accounting information quality evaluation system and the application challenges of blockchain technology.


Keywords: Blockchain Technology; Accounting Information Quality Evaluation System; Gem Listed Companies