专业会计师导读：分布式记账和区块链技术

分布式或共享式记账是数字化记录数据库。这些记录可以包含与网络中的任意一组参与者相关的信息。本报告探讨了分布式分类账的概念，通常被称为区块链技术，通过介绍分布式账本技术（DTL）是什么，在哪些商业领域可采用，以及它将会给财会人员带来何种影响的方式来揭开这一领域的面纱。

A distributed or shared ledger is a digital database of records. These records contain information relevant to a group of participants within a network. This report explores the concept of distributed ledgers, often referred to as blockchain, with the aim of illuminating this area by exploring what a distributed ledger is, where it might have commercial applications and how it relates to accountancy and finance professionals.

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