ABSTRACT
In the 1980s, with the advancement of accounting informatisation, ledgers have been computerised, which greatly improves the efficiency of bookkeeping. The ledgers themselves have evolved into a new type of transaction recording method, such as transaction information, financial transactions, and credit data. At the same time, the consistency and anti-tampering of data are facing new challenges. Blockchain appeared in 2008, which provides a mechanism for information and value transfer and exchange in an untrusted environment, which is the cornerstone of building the future value Internet. Due to its advantages of being distributed peer-to-peer, anti-counterfeiting, anti-tampering, traceability, and other advantages, it has forced the industry to think about the traditional accounting technology and derived a new accounting method, namely distributed accounting, and the concept of distributed accounting technology.
