Discussion on the Application Mode of Financial Accounting of Manufacturing Enterprises in Dongguan based on Blockchain
Abstract
financial accounting at the current stage. This paper proposes a blockchain‑based corporate financial accounting model featuring high
transparency and credibility, which can resolve financial fraud from a technical perspective. This study strives to refine the model details
in various aspects. Taking the application scenarios of manufacturing enterprises in Dongguan as an example, it elaborates on the business
processes under the blockchain‑driven corporate financial accounting model. It offers insights for the application of blockchain technology
in the field of financial accounting and provides references for Dongguan‑based enterprises to adopt blockchain technology in their internal
financial accounting practices.
Keywords
Full Text:
PDFReferences
[1] Kiropoulos K, Bibi S, Ampatzoglou A, et al. Blockchain-enabled precision agriculture: A scoping review of data infrastructures and
decision-support systems[J]. Smart Agricultural Technology, 2026, 14102385-102385. DOI:10.1016/J. ATECH.2026.102385.
[2] Jain S, Kumar A. AI-HealthChain: A Blockchain and Artificial Intelligence-Integrated Framework for Secure Healthcare IoT with Enhanced Performance, Energy Efficiency, and Safety[J]. Cognitive Computation, 2026, 18(1): 69-69. DOI:10.1007/S12559-026-10616-4.
[3] Kolokas A, Achnoulas A, Bechtsis D. Blockchain-Enabled IIoT Architecture for Supply Chain Traceability: A Smart-Contract Approach
for Food and Agricultural Industries[J]. Applied Sciences, 2026, 16(12):6119-6119. DOI:10.3390/APP16126119.
[4] Shahsavari Y, Baseri Y, Hafid A, et al. Integration of Federated Learning and Blockchain in Health Care: Tutorial on Medical Data, Architectures, Privacy, Security, and Regulatory Compliance.[J]. Journal of medical Internet research, 2026, 28e80178.
DOI:10.2196/80178.
[5] Siyal F, Guzzo A, Alkhabbas F, et al. From traceability to intelligence: a review of blockchain, IoT, and AI for transparent supply
chains[J]. Cluster Computing, 2026, 29(5):325-325. DOI:10.1007/S10586-026-06125-6.
[6] Alrfai M M, Kofahi A K M, Alkharabsheh H A, et al. The Impact of Blockchain Technology Adoption in Enhancing Transparency
and Accounting Disclosure Levels in Digital Financial Reports: Evidence from Jordanian Banks[J]. FinTech, 2026, 5(2):35-35.
DOI:10.3390/FINTECH5020035.
[7] Khan U K, Atlas F, Javed M, et al. Blockchain Technology: Applications and Challenges in the Intelligent Transformation of Financial
Accounting Systems[J]. Journal of the Knowledge Economy, 2026, 17(2):1-23. DOI:10.1007/ S13132-026-03243-9.
[8] Elsaid H E, Ikbal O T, Rashid A A. Effect of audit client's use of blockchain technology on auditing accounting estimates: evidence from
the Middle East[J]. Journal of Financial Reporting and Accounting, 2025, 23(2):617-638. DOI:10.1108/JFRA-08-2023-0499.
DOI: http://dx.doi.org/10.70711/frim.v4i9.10240
Refbacks
- There are currently no refbacks.
