区块链与云会计都是被会计界高度关注的新会计信息技术方向,文章应用Citespace科学知识计量发现中国区块链研究从金融领域开始正在向会计领域发展,中国云会计研究持续7年并具有长期研究热度。云会计与区块链的设计理念、竞争程度、成本节约点、技术优势等存在不同,云会计特别适合中国中小公司基数大的会计主体特点。区块链与云会计的理念融合有助于提升云会计的会计数据功能、会计信息经济职能、数据安全与伦理、会计治理模式、会计监督创新等。

Blockchain and cloud accounting are highly promising accounting information technologies. The article uses Citespace"s scientific knowledge to measure and discover that China"s blockchain research is starting to develop in the field of accounting from the financial field. China"s cloud accounting research has had a long-term research interest for seven years. Cloud accounting and blockchain design concepts, competition, cost savings, and technical advantages are all different. Cloud accounting is particularly suitable for the characteristics of large-scale accounting entities in China"s current small and medium-sized companies. The integration of the idea of blockchain and cloud accounting helps to improve the accounting function of cloud accounting, the economic function of accounting information, data security and ethics, accounting governance model, and accounting supervision innovation.

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2017年西藏自科“区块链技术与管理信息生态重构”(主持人乔鹏程)资助,项目编号：16CGL013；2018年陕西省社科重大理论研究项目“区块链视角的陕西省大数据公共服务生态建设”（主持人乔鹏程）资助，项目编号：2018Z005