关键词: 区块链, 记账技术, 国民经济核算, 影响

Abstract: 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.

Key words: Block Chain, Bookkeeping Technology, National Accounts, Impact