2017-特许公认会计师公会ACCA_专业会计师导读：分布式记账和区块链技术（42页_1mb

报告摘要

Summary of "Divided we fall, distributed we stand"

Core Content

This report, authored by Narayanan Vaidyanathan on behalf of ACCA (the Association of Chartered Certified Accountants), explores the concept of distributed ledgers and blockchain, with a focus on their implications for professional accountants. It outlines the technology, its applications, and the potential changes it could bring to the accounting profession.

Main Points

1. Introduction to the Concept

Distributed Ledger is a digital database of records that is shared among participants in a network.
Unlike traditional systems where each organisation maintains its own database, a distributed ledger ensures all participants see the same, up-to-date view of the records.
Blockchain is a specific form of distributed ledger technology that uses blocks and consensus mechanisms to validate and record transactions in a secure, transparent, and tamper-resistant way.

2. Types of Networks

Public Networks: Open and permissionless, allowing anyone to join. These are ideal for situations requiring trust between strangers, such as with Bitcoin.
Private Networks: Permissioned and closed, with pre-selected participants. These are suited for environments where speed and regulatory compliance are key, such as in banking and supply chains.
Consensus Mechanism: A core feature of distributed ledgers, where the majority of participants must agree on the validity of a transaction before it is recorded. This replaces the need for a central authority.

3. Key Characteristics

Immutability: Once a transaction is validated and added to the blockchain, it cannot be altered or removed. This ensures a perfect audit trail.
Encryption and Security: Uses public key cryptography to ensure secure and verifiable transactions. Each user has a public key (visible) and a private key (private), ensuring only the intended recipient can access the funds.
Efficiency and Transparency: By eliminating the need for manual reconciliation, distributed ledgers can reduce inefficiencies and increase transparency in business processes.

Commercial Applications

Trade Finance: Reduces delays and inefficiencies in transaction settlement.
Know Your Customer (KYC): Enables trust without revealing participant identities.
Supply Chain Visibility: Offers a clear, shared view of transactions and asset transfers across a network.
Blockchain in Practice: Used in Bitcoin, where transactions are grouped into blocks and validated through a consensus algorithm. Each block contains a timestamp, a link to the previous block, and proof of validation.

Impact on Professional Accountants

Changing Revenue Models: As distributed ledgers become more widespread, accountancy firms may shift from low-margin activities (e.g., transaction checking) to high-margin work (e.g., interpreting policies).
Shift to Output-Based Billing: The future may see a move from time-based billing to expertise-based billing, as automation and standardisation become more common.
New Skills and Knowledge: Accountants will need to understand how to measure and account for value as it moves through distributed ledgers. They must be resilient, adaptable, and well-rounded to navigate the evolving landscape.

Conclusion

Distributed ledger technology has the potential to transform entire industries and business models.
It is important for professional accountants to increase their awareness of this technology to remain relevant in the future.
While public networks offer transparency and trust, private networks focus on speed and regulatory compliance.
The long-term impact on the accounting profession depends on the mainstream adoption of distributed ledgers, which is expected to become clearer over the next five years.

Key Information

ACCA's Role: Supports 188,000 members and 480,000 students in 178 countries.
Strategic Alliance: ACCA has formed a strategic alliance with Chartered Accountants Australia and New Zealand (CA ANZ).
Technology Overview: Blockchain is a peer-to-peer system where all participants validate transactions.
Future Outlook: The report encourages accountants to anticipate and prepare for the changes brought by distributed ledger technology.

Report Structure

The report is structured into three main sections:

Introduction to Concept – Explains what a distributed ledger is and how it works.
Commercial Applications for Distributed Ledgers – Details the potential use cases and benefits.
Distributed Ledgers and Professional Accountants – Focuses on the implications for the accounting profession and future skills needed.

Acknowledgments and Additional Resources

The report complements CA ANZ's work on blockchain and distributed ledger technology.
It is part of ACCA's ongoing effort to develop the profession for the future.
More information is available at www.accaglobal.com.

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