区块链技术对国民经济核算发展的影响

区块链在记账技术方面实现了重大创新,从根本上影响了国民经济核算的发展方向。本文从改变工商会计数据基础、重新界定数据资产权益、金融中介服务去中心化以及大规模开发应用微观数据等几个角度探讨了区块链技术重大突破对国民经济核算发展的影响。本文认为,为了适应区块链技术的发展,国民经济核算应在改变机构单位和基层单位的划分方法、扩展数据生产边界、拓展数据资产核算范围、完善金融产出和金融资产处理方法、加强跨境经济活动核算等方面进一步优化创新。

The Impact of Block Chain Technology on the Development of National Accounts

Block chain has achieved significant innovation in bookkeeping technology, which has fundamentally affected the development direction of national accounts. This paper explores the impact of major breakthroughs in block chain technology on the development of national accounts from several perspectives,including changing the foundation of business accounting data, redefining the rights and interests of data assets,decentralizing financial intermediary service, and large-scale development and application of micro data. In order to adapt to the development of block chain technology, national accounts should be further optimized and innovated in the following aspects. Firstly, the division method of institutional units and establishments should be changed. Secondly, data production boundary should be expanded. Thirdly, the accounting scope of data assets should be expanded. Fourthly, the processing methods of financial output and financial assets should beimproved. Finally, the accounting of cross-border economic activities should be strengthened.