区块链赋能电商企业会计信息质量研究——以国联股份为例
Research on Blockchain Empowering the Quality of Accounting Information of E-Commerce Enterprises—A Case Study of Guolian Shares

在数字化背景下，区块链技术为电商企业改善会计信息质量提供了新途径。本文以国联股份为例，运用文献研究、案例分析和对比分析等方法，深入探讨区块链的赋能作用。国联股份在多场景应用区块链技术，优化业务流程，增强交易信任。从影响机理上，其提升了会计信息的可靠性、相关性和可比性，减少盈余操纵空间。结合国联股份的实践情况，揭示区块链技术在电商平台会计信息管理中的实际效果与潜在问题，为电商企业利用区块链技术优化会计信息质量提供理论与实践参考。
In the context of digitalization, blockchain technology provides a new approach for e-commerce enterprises to improve the quality of accounting information. Taking Guolian Shares as an example, this paper uses methods such as literature research, case analysis, and comparative analysis to deeply explore the enabling role of blockchain. Guolian Shares applies blockchain technology in multiple scenarios, optimizes business processes, and enhances transaction trust. In terms of the impact mechanism, it improves the reliability, relevance, and comparability of accounting information, and reduces the space for earnings manipulation. By combining with the practical situation of Guolian Shares, this paper reveals the actual effects and potential problems of blockchain technology in the accounting information management of e-commerce platforms, providing theoretical and practical references for e-commerce enterprises to use blockchain technology to optimize the quality of accounting information.