摘 要
随着数字货币的迅猛发展，其对传统会计确认与计量带来了前所未有的挑战。本文旨在探讨数字货币环境下会计确认与计量面临的问题并提出应对策略。研究基于区块链技术特征分析数字货币交易特性，结合会计基本理论，运用文献研究法、案例分析法等方法深入剖析。研究发现，数字货币导致会计主体难以确定、会计期间划分模糊、货币计量属性改变等问题，传统的复式记账法在数字货币交易中存在局限性。创新性地提出构建适应数字货币的会计确认模型，该模型以智能合约作为会计确认依据，根据交易实质动态调整会计要素，采用多重计量模式融合公允价值与历史成本，确保会计信息的相关性和可靠性。结论表明，为适应数字货币发展，会计准则需与时俱进，从制度层面规范数字货币会计处理，同时企业应加强内部管理，提升会计人员专业素养，以应对数字货币带来的变革。
关键词：数字货币；会计确认与计量；区块链技术；智能合约；多重计量模式
Abstract
With the rapid development of digital currencies, unprecedented challenges have emerged for traditional accounting recognition and measurement. This paper aims to explore the issues faced by accounting recognition and measurement in the context of digital currencies and propose corresponding strategies. Based on an analysis of the characteristics of blockchain technology, this study examines the features of digital currency transactions, integrating fundamental accounting theories and employing methods such as literature review and case analysis. The findings indicate that digital currencies lead to difficulties in determining the accounting entity, ambiguity in the division of accounting periods, and changes in monetary measurement attributes. Moreover, the traditional double-entry bookkeeping system exhibits limitations in digital currency transactions. Innovatively, this paper proposes constructing an accounting recognition model tailored for digital currencies, which uses smart contracts as the basis for recognition, dynamically adjusts accounting elements according to the substance of transactions, and adopts a multi-measurement mode that integrates fair value and historical cost to ensure the relevance and reliability of accounting information. The conclusion suggests that to adapt to the development of digital currencies, accounting standards must evolve, with institutional regulations standardizing digital currency accounting practices, while enterprises should enhance internal management and improve the professional competence of accounting personnel to address the transformations brought by digital currencies.
Keywords: Digital Currency；Accounting Recognition And Measurement；Blockchain Technology；Smart Contract；Multiple Measurement Models
目 录
摘 要 I
Abstract II
引言 1
一、数字货币的特性与会计基础 1
（一）数字货币的技术特征 1
（二）会计确认的基本原则 2
（三）特性对会计基础的影响 2
二、确认时点的挑战与应对 2
（一）交易时间戳的确认 3
（二）智能合约的影响 3
（三）新确认时点标准 3
三、计量属性的选择困境 4
（一）公允价值的适用性 4
（二）历史成本的局限 4
（三）新计量属性探索 5
四、信息披露与审计监督 5
（一）数字货币信息透明度 5
（二）审计技术的革新 6
（三）监管政策的完善 6
结 论 7
致 谢 8
参考文献 9
随着数字货币的迅猛发展，其对传统会计确认与计量带来了前所未有的挑战。本文旨在探讨数字货币环境下会计确认与计量面临的问题并提出应对策略。研究基于区块链技术特征分析数字货币交易特性，结合会计基本理论，运用文献研究法、案例分析法等方法深入剖析。研究发现，数字货币导致会计主体难以确定、会计期间划分模糊、货币计量属性改变等问题，传统的复式记账法在数字货币交易中存在局限性。创新性地提出构建适应数字货币的会计确认模型，该模型以智能合约作为会计确认依据，根据交易实质动态调整会计要素，采用多重计量模式融合公允价值与历史成本，确保会计信息的相关性和可靠性。结论表明，为适应数字货币发展，会计准则需与时俱进，从制度层面规范数字货币会计处理，同时企业应加强内部管理，提升会计人员专业素养，以应对数字货币带来的变革。
关键词：数字货币；会计确认与计量；区块链技术；智能合约；多重计量模式
Abstract
With the rapid development of digital currencies, unprecedented challenges have emerged for traditional accounting recognition and measurement. This paper aims to explore the issues faced by accounting recognition and measurement in the context of digital currencies and propose corresponding strategies. Based on an analysis of the characteristics of blockchain technology, this study examines the features of digital currency transactions, integrating fundamental accounting theories and employing methods such as literature review and case analysis. The findings indicate that digital currencies lead to difficulties in determining the accounting entity, ambiguity in the division of accounting periods, and changes in monetary measurement attributes. Moreover, the traditional double-entry bookkeeping system exhibits limitations in digital currency transactions. Innovatively, this paper proposes constructing an accounting recognition model tailored for digital currencies, which uses smart contracts as the basis for recognition, dynamically adjusts accounting elements according to the substance of transactions, and adopts a multi-measurement mode that integrates fair value and historical cost to ensure the relevance and reliability of accounting information. The conclusion suggests that to adapt to the development of digital currencies, accounting standards must evolve, with institutional regulations standardizing digital currency accounting practices, while enterprises should enhance internal management and improve the professional competence of accounting personnel to address the transformations brought by digital currencies.
Keywords: Digital Currency；Accounting Recognition And Measurement；Blockchain Technology；Smart Contract；Multiple Measurement Models
目 录
摘 要 I
Abstract II
引言 1
一、数字货币的特性与会计基础 1
（一）数字货币的技术特征 1
（二）会计确认的基本原则 2
（三）特性对会计基础的影响 2
二、确认时点的挑战与应对 2
（一）交易时间戳的确认 3
（二）智能合约的影响 3
（三）新确认时点标准 3
三、计量属性的选择困境 4
（一）公允价值的适用性 4
（二）历史成本的局限 4
（三）新计量属性探索 5
四、信息披露与审计监督 5
（一）数字货币信息透明度 5
（二）审计技术的革新 6
（三）监管政策的完善 6
结 论 7
致 谢 8
参考文献 9
