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4차 산업혁명시대에 맞는 회계 및 세무 정보의 블록체인 구축 방안

Developing a Blockchain based Accounting and Tax Information in the 4th Industrial Revolution

  • 홍성혁 (백석대학교 정보통신학부) ;
  • 서초롱 (백석대학교 정보통신학부)
  • Hong, Sunghyuck (Division of Information Communication, Baekseok University) ;
  • Seo, Cho-Rong (Division of Information Communication, Baekseok University)
  • 투고 : 2018.01.02
  • 심사 : 2018.03.20
  • 발행 : 2018.03.28

초록

이제는 1969년 컴퓨터 정보화 및 자동화 생산의 3차 산업혁명에 이어 인공지능(AI)을 통한 4차 산업혁명이 일어나고 있다. 이로 인하여 세계 경제포럼의 발표에 따르면 2020년까지 510만개의 일자리가 사라질 것으로 전망하고 있다. 그중에 회계사와 세무사 또한 포함되어 있다. 회계사는 경영컨설팅, 회계감사, IPO경영자문 등의 업무를 수행하며, 세무사는 세법신고, 세법자문 등의 업무를 수행하는 전문직업이다. 따라서 이 연구에서는 4차 산업혁명의 시대에 적합한 회계 및 세무 정보를 블록체인화하여 세무와 회계 업무의 효율성을 높여 투명하고 안전한 세무와 회계 정보 구축 방안을 제안한다.

According to the report, the World Economic Forum predicted that by 2020, more than 5.3 million jobs will be lost. Among them are accountants and tax accountants as well. Accountancy is a professional practice, accounting for management consulting, accounting audit, and management consultancy, and tax accountant duties are a professional profession that carries out duties such as tax returns and tax laws. Therefore, this study proposes a method to build transparent and safe tax and accounting information by increasing the efficiency of tax and accounting work by building a block chaining accounting and tax information suitable for the fourth industrial revolution era.

키워드

참고문헌

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