La aparición de los sistemas tributarios y contables basados en la nube ha demostrado ser cambiante. Incluso la propia nube, sin embargo, podría palidecer en comparación con la tecnología blockchain, que es potencialmente una de las tecnologías más disruptivas en el mundo de los negocios.
Según el Foro Económico Mundial, se prevé que 80% de los bancos iniciarán proyectos de blockchain este año y que en los últimos tres años ya se han invertido 1.400 millones de dólares en la tecnología. En este estudio, especialistas de Thomson Reuters explican cuál será el impacto de esta tecnología en la gestión tributaria y contable.
¿Qué es blockchain?
Una cadena de bloques, del inglés blockchain, es una base de datos distribuida, formada por cadenas de bloques diseñadas para evitar su modificación una vez que un dato ha sido publicado usando un sellado de tiempo confiable y enlazando a un bloque anterior. Es decir, es una base de datos descentralizada que permite que la información sea vista, pero no copiada o alterada. Originalmente diseñada para facilitar las transacciones utilizando el Bitcoin, la base de datos blockchain existe a través de una red de computadoras. Esto la hace increíblemente segura, ya que un hacker no puede acceder a todas las instancias de la cadena bloqueada.
Por esta razón es especialmente adecuada para almacenar de forma creciente datos ordenados en el tiempo y sin posibilidad de modificación ni revisión.
La tecnología blockchain almacena registros en grupos llamados bloques. Cada bloque está sellado en el tiempo y enlazado al bloque anterior. Es incorruptible e inalterable, por lo que es ideal para registrar transacciones sin requerir una autoridad central.
¿Qué hace que los libros contables en blockchain sean tan disruptivos?
La información contenida en un libro contable distribuido se actualiza en tiempo real y es permanente, por lo que nadie puede eliminar la información. Toda la información es públicamente visible, por lo que el blockchain es completamente transparente.
Es importante destacar que debido a que blockchain permite a los participantes verificar y auditar las transacciones sin la necesidad de un tercero, ofrece un nivel de certeza y confianza no visto anteriormente en las transacciones basadas en Internet. Por ejemplo, prácticamente automatiza partes del proceso de auditoría.
¿Qué industrias se verán afectadas?
Es probable que la industria tributaria y contable experimente la mayor interrupción como resultado de la tecnología blockchain, ya que cambia fundamentalmente la forma en que se realizan y registran las transacciones. Pero blockchain, ya que elimina la necesidad de un tercero o intermediario, tiene interesantes aplicaciones potenciales fuera de las transacciones financieras.
Algunas de las industrias que probablemente se verán transformadas por blockchain incluyen:
Cuidado de la salud: Los proveedores serán capaces de compartir los registros médicos de forma segura utilizando un bloqueo privado o con restricción de permiso, confiando en la seguridad inherente en blockchain para asegurar que ninguna información ha sido alterada.
Política: El seguimiento y el recuento de votos usando blockchain eliminará el fraude electoral y las cuestiones de legitimidad, ya que los registros están abiertos y la gente puede verificar el conteo ellos mismos. La huella de auditoría dará a los funcionarios la seguridad de que no se cambió ningún voto ni se le agregó ningún voto ilegítimo.
Recursos Humanos: Los empleadores pueden revisar los expedientes académicos almacenados en la cadena de bloqueo para confirmar que las personas han obtenido la acreditación que están reclamando.
Entretenimiento: La tecnología blockchain podría utilizarse para hacer que la distribución de música sea más justa y para resolver problemas de licencias. Los usuarios podían escuchar música y usar la cadena de bloques para pagar a los artistas directamente. Esto podría eventualmente conducir a la desaparición de las compañías discográficas tal como las conocemos.
Bienes raíces: Comprar y vender propiedades podría ser mucho más rápido y más racionalizado mediante el uso de la tecnología blockchain en lugar de documentación manual, extensa. Las aplicaciones de blockchain en bienes raíces pueden gestionar todo el proceso de punta a punta.
Entonces, ¿cómo el blockchain transformará la industria de la contabilidad?
La tecnología blockchain aplicada a la gestión tributaria y contable hará que ciertas prácticas contables e incluso algunos servicios profesionales sean obsoletos.
Por ejemplo, una vez que las transacciones se introducen en la cadena de bloques, no pueden ser alteradas. Las correcciones pueden hacerse después del hecho, pero son transparentes para todas las partes, por lo que los datos no pueden ser falsificados ni manipulados. Esto hace que la auditoría sea más fácil y más confiable, y reduce la posibilidad de error. En consecuencia, algunas de las tareas manuales involucradas en la auditoría pueden desaparecer, aunque es improbable que los auditores sean reemplazados por completo.
Además, se verifica la transacción en la cadena de bloques, por lo que elimina la necesidad de que ambas partes ingresen la transacción en sus propios libros. Alternativamente, puede conducir a un sistema de triple entrada en el que las transacciones se introducen tanto en los libros de contabilidad de ambas partes como en la cadena de bloques.
La seguridad también puede ser más fácil de manejar utilizando la tecnología blockchain, ya que hace que las finanzas sean casi impermeables a los hackeos. Esto se debe a la seguridad excepcionalmente fuerte proporcionada por el cifrado blockchain y el hecho de que no se puede simplemente hackear la cadena de bloqueos y realizar cambios no detectados y no autorizados.
¿Cómo los contadores pueden prepararse para la tecnología blockchain?
Según Ricardo Castro, especialista en Soluciones Tecnológicas Fiscales de Thomson Reuters, “no se trata de saber si la tecnología blockchain se generalizará; es una cuestión de cuándo. Es esencial para la industria de impuestos y contabilidad familiarizarse con la cadena de bloqueos y cómo funciona”.
“Los contadores pueden agregar más valor al proporcionar asesoramiento estratégico que al realizar funciones básicas de contabilidad; y la aparición de la tecnología de blockchain ayudará las empresas a acelerar este proceso de evolución. Todavía hay muchas preguntas sin respuestas sobre blockchain y cómo se adoptará, por lo que es fundamental que los contadores y auditores participen en esa conversación e impulsen activamente el futuro de la industria en esta dirección”, concluyó Castro.
El Centro AVIN es una plataforma en línea y equipo de trabajo especializado que servirá como punto focal para realizar investigaciones, compartir información, y gestionar el contacto entre centros de investigación.
This is a value that he needs to expend a lot of effort to obtain from ordinary people without plot characters.Gu God s physique is definitely the most powerful among all super grades.
This place is dangerous, so save one point.Qishan Immortal said Before he finished speaking, he suddenly frowned and asked, Where s the Dragon Chanting Sword The Longyin Sword that was following behind the Qishan Immortal disappeared at some point.In the wedding room, Lin An was wearing thin pajamas and was playing backgammon with the maid of honor.
A Jing s eyes suddenly filled with despair.I even killed my own daughter, hey.He didn t dare to underestimate the two super ranks.
In fact, it s better to accompany the adults well like now.Heng Yuan remained silent.He grew up in Qinglong Temple, but his relationship with his fellow disciples was not good.
On both sides of the spine, there is a row of vents, and dark green smoke is being discharged from the vents.So what can this do With the strength and speed of the three bodhisattvas, it is impossible to bypass them to help Shenshu.
Meng Jingzhe s heart tightened, no matter how Jing and Jianzun could see it, the Guiyi Sword Art was always his inner demon, and Meng Jingzhe was very afraid that Master would fall into the inner demon in such an offensive.Take your hands away.Li Miaozhen just can t understand this behavior of taking advantage of the opportunity, definitely not because of jealousy.
Different from the gaudy style that Longyinjian used to like, this scabbard looks extremely simple.It s just that as soon as he entered, before he saw what was going on, he heard a rough man s voice Not from my clan, get out Meng Jingzhe was kicked out like this.
You are looking for death.Hearing that, the voice emphasized again There is really no reward ahead.A skinny boy was sitting by the well sharpening a knife, and a girl about ten years old was sitting in a small chair beside him, with a sickly expression on her face.
With a light wave of Zhao Shou s hand, the scarlet robe on his body came off automatically, and he folded himself neatly, floating in the air.Wei Yuan said in a deep voice Then the second catastrophe came because the Gate to Heaven opened again Xu Qi an shook his head The catastrophe this time is different from the ancient times.
Not only is its defensive power against the sky, but it is also full of aura, and it can be practiced for thousands of miles in a day.PS Recommend a book Book This Celebrity Really Wants to Retire.
It s still early Also, for Confucianism, when you receive a call, you only need to read I am in the imperial study.Then it was burned by the terrible force into dry and hard soil , and its vitality was cut off.
As the invaders who were driven away, the originally powerful race has become dying, hiding in the wild land and lingering on its last breath.Part of the spirit you devoured was absorbed by him.
The seven major clans are too bloated.He bowed his head and passed the letter with fragments of the land book Three Ladies and gentlemen, please go to the Royal Study Room of the Imperial Palace.What did you find Ye Shenglan asked.Meng Jingzhe shook her head, and casually mentioned Haoxue whom she had seen before.
Is it true that you are too forgetful, and you are not going out of the mountain, are you really forgetful, or are you greedy for life and afraid of death The holy son took a deep breath, and roared angrily, Tianzun, hello to your mother Sun to your mother.Master can t fight with me.do you want to go together Yu Cui was naturally very reluctant to leave Master.
Meng Jingzhe immediately eliminated the unreliable guesses in his mind.At the same time, the Longyin Sword, which had been controlled by Sixi all the time, suddenly flew up and stabbed directly at Sixi as if it had received an order.
Just when Meng Jingzhe was disheartened, the system suddenly flashed a reminder.His facial features are handsome and his figure is tall.
The beautiful beast said sourly.The extremely cold beast silently approached Meng Jingzhe, and even the most irritable black beast looked eager.Meng Jingzhe could clearly feel that Sixi was rapidly approaching the altar, and what s more, the Dragon Chanting Sword in his hand was sending him a message that he couldn t help himself.
He was born in a poor family.He entered Yunlu Academy when he was ten years old.What made her smell something unusual was that His Majesty was waiting to be married, and young and handsome people all over the world were waiting for her to choose, if she really liked someone, she could be brought into the harem with dignity.
For a character like the God Lord, he always has a feeling that even if the other party dies, he will definitely not be without a little splash.Trees grew eyes, flowers grew fangs, animals turned into gu beasts, fish and shrimps in the river grew lungs, hands and feet, and climbed ashore to fight land creatures.
Linglong raised his head and roared anxiously.The great luck of the country is being lost rapidly, and the dragon veins are being swallowed.Confucian saints can also forcibly modify the rules, but that is a special system, and they will suffer backlash afterwards.
The leader is the young monk Jingsi.What kind of place will the Central Plains court arrange for us This is the most worrying question of every Mahayana Buddhist along the way.Meng Jingzhe immediately asked It s like this when you meet me, so what are you like when you meet other people Other people Everyone is better than you, they.
It s not my way He clasped his hands together, calmly facing his own ending.But as soon as the words of the two beasts fell, the stone in Meng Jingzhe s hand had a flash of inspiration and disappeared immediately.
As for Ah Jing, Meng Jingzhe didn t see her in just a short moment, and even more than half of the sky spiders in the cave were missing.Xu Qi an didn t give a shit, and continued I went out to sea this time and passed an island.
I know your past distress and confusion.Why do brothers and sisters dislike you, and why do you look on coldly as a teacher You like to study Buddhist scriptures and comprehend Buddhism, but your teacher does not allow you to practice Zen.A Xi looked surprised, and said I don t understand what you are talking about.
When he devoured the spiritual accumulation of ancient gods and demons, and his energy and blood advanced by leaps and bounds, his primordial spirit was not tempered.
Brother, I must listen to you. Let s talk about business first.When Wu Shengnan called her husband, Dr. Ma wisely left first.
After Kang Zhirong left, Du Heng sat alone in a chair, closed his eyes and rested for a while, then made a phone call and left the office with his things.After hearing what Du Heng said, Wu Shengnan s father suddenly let out a sigh of relief, That s enough.
Team Zhang sweated first and then ejaculated. His body couldn t bear it and lost strength.
Let him relax for two minutes, and he will wake up on his own.But trouble is trouble, trivial things can make people s heads explode.
Wu Shengnan was very efficient in doing things. In other words, Captain Tao, who had only met him once, was very concerned about the physical condition of his subordinates.Brother, my butt hurts, I can t move. Ah. Wu Shengnan said quickly, I ll go. Looking at Wu Shengnan running away, the aunt continued to ask softly, Young man, I have a good psychological quality.
Du Heng put his finger on the angle of the mandible again, Look here, from the base of the ear, there is a very obvious sense of convergence, which means that part of the bone here is also missing.This patient s treatment process, especially if it involves doctors from outside the hospital like me, can your department pass it Can you be in charge As long as it s just To give you an idea, you can ask the doctor in your hospital to do it.
Kill three birds with one stone But if you want to understand, Du Heng will not ignore the health center for this reason.Just remember one thing, since we have lost morally, we must win back professionally.
In other words, as long as results can be produced, funding is not a problem.Ma is willing to take you, it is for my sake, so you have no right to be picky.
The current health center can be said to be empty, so Du Heng, who left, had no place to go, so he went to Lu Zhongjiang s ward for a walk, and then drove to the Municipal Maternity and Children s Hospital.Due to his position, even his thin shirt couldn t block the hot air coming from the person behind him.
If there are any In some unexpected situations, there will be big disputes that cannot be resolved clearly.Cancelled. Du Heng narrowed his eyes, but still kept a smile on his face.
He said directly, I will have time now. I will come over later.Especially when he saw the pants still leaking out of the big ball s mouth, he almost fainted from anger, You are breaking the law, you know, let go quickly.
On the contrary, Du Heng was isolated from the small group of three.After reading the case, Du Heng quietly closed the case, turned and walked out of the office.
Wang Zhenzhen looked at the time and said, What s wrong It s already ten o clock, hurry up Go home first, the children are waiting for you at home.A doctor who treats diseases and saves people is suddenly called.
Technician, this society must be different. Wei Kaida was stunned for a moment.
Chinese medicine treats brain diseases, and their psychiatry s starting point for treating mental diseases is inherently different, even worlds apart, so the treatment theory is even more futile.Where are people I ll take a look and then talk. Let s go, there s an infusion in the ward.
He found that at this time, nothing he said was powerless.Judging from Du Heng s current level, not to mention the challenge, the treatment is not difficult, but for most patients, the treatment cycle will be relatively long.
It is estimated that Du Jun s wife can sing Liangliang by now.Which of his son s sparring partners is not a champion Have you ever seen her talk about happy education A professor s daughter can publish SCI papers at the age of thirteen.
Although Du Heng was not scolded, Du Xueting and Du Yi were scolded a lot.Wang Zhenzhen put away her mobile phone, flipped down the mirror on the passenger side, checked her makeup, and opened the door.
There is a gastrointestinal seminar tomorrow, and all the well known experts in the country are here.Just two days ago, my father in law gave me a jar and said it was good tea.
Good expert. Li Qin immediately became excited, Really Of course it is true, he now has a provincial level stroke research project, and this project is now applying to become a ministerial level project.A relaxed smile appeared on their faces for a while.
Are you famous But I haven t heard of it. He looked Du Heng up and down and said very calmly, Doctor Du, right We have a mature plan for how to treat patients, and we also have our director to check it for us.Lu Guangying on the other end of the phone may also know what kind of state Qiu Pingzhen is at this time, so he said directly without waiting for his reply, Okay, let s put the matters at the health center aside and return to this hospital quickly.
You can make it at home when you have time. It will be very helpful for your recovery.Du Heng glanced at Wu Shengnan awkwardly, and Wu Shengnan chuckled, If you have something to do, you can go We re busy, we re not in a hurry anyway.
If there are no other problems during the examination later, he should be cured.And you also know the situation of their family, so it is impossible to have An opportunity to spend money lavishly.
Yes, yes, I ll ask Xiao Heng to come and take a look.I didn t even sleep well. Wu Shengnan s father sighed, but he agreed with Du Heng s statement, turned around, said a few words to the patient s family members who came out, and left with Du Heng.
You idiot, you dare to threaten me. Du Heng became extremely angry instantly.He wanted to hear how Du Heng prescribed the medicine.
And even though we have the technology and ability, we can t help this girl.This relationship, this atmosphere, was the familiar atmosphere between the two brothers.
After thinking for a while, he said, This way Well, let me go with you first, as a friend.
In many cancer treatments nowadays, when the doctor determines that the patient has a certain financial strength, especially those doctors who cooperate with big pharmaceutical companies, they will recommend specific drugs to the patient.Hearing what his uncle said, Du Heng stopped asking.
Wang Zhenzhen has gone home to rest for two consecutive days, and the elderly at home also used Gong Daoyang s words to talk about the night shift.
The irritability was almost consumed, and it would not be too late to show up at that time.Seeing Du Heng s doubts, Vice President Qiao quickly explained, About this plan, I I also talked to the leaders of the city.
You are willing to marry such an outstanding daughter to me.He turned pale instantly. Moreover, Guan Bo s neck couldn t help but stretch out, and his chin began to lift upwards.
Please trouble uncle. When Du Heng heard the word uncle again, he twitched the corners of his mouth unnaturally.Shut up and get out of the car. Wu Shengnan ignored the young man and got out of the car to change seats.
Du Heng felt angry when he talked about the reason why he was famous.If I put this on myself, let alone Lan Changhua, I will definitely treat him as a treasure.
He had made all plans, but there was no plan for indoor activities.As soon as Qiu Pingzhen finished speaking, Director Zheng from the hospital office followed closely, Dean, I have something to ask you about.
This time Zhang Dewen became interested again. Of these ten cases, he could give Guan Bo Having done off site coaching, he knew it was a bit difficult.There is no such thing as being mysterious and you have to be connected to him to explain.
Have you thought about how to solve this problem Guan Bo s confident eyes suddenly froze, This.
If you can t solve this basic problem, you will have no time to prepare anything, because Du Heng will not come to compete with you at all.They use 7 people. The team has completed the treatment of more than 700 people.
You have to believe in the organization, your superiors, your colleagues, and your brothers.Du Heng arranged for someone to help Captain Zhang go through the hospitalization procedures, and he took Captain Tao to his office.
In the two worlds of water and fire, yin and yang, if water and fire cannot succeed, then Dr.That means his entire face has moved How do you say it It s called micro adjustment.
After listening to Lu Qiaoer s loud words, Du Heng was still stunned for a moment.As he spoke, he looked at Du Yi again and said softly, Hey, don t cry anymore.
In the past few days, patients were being transferred to other hospitals, and there were a lot of troubles.You can also take advantage of this incident to get out of the circle as soon as possible.
I called too. Binhe Road is too congested, it s probably blocked on the road.leaving Wei Kaida speechless, Old Du, you have changed.
Du Heng agrees, and the people behind him don t agree either.Just listening to Wang Qingpeng s introduction, Du Heng couldn t cheer up.
Du Xueting glared at Du Heng unhappily, You are a straight man, I will teach you how to make a girl happy.The pharmacy is about to open, and it won t work if you don t have any emergency supplies.
For example, Director Jia s situation is ischemic stroke according to Western medicine, but it is stroke according to Chinese medicine.I even feel that I am short of words and can t think of a suitable word to describe my mood.
No, he doesn t care. Wu Shengnan rolled his eyes at Du Heng, turned around and walked towards the dining table, Okay, don t dwell on it anymore, hurry up and eat, the food is already cold.the person who gave me gifts in this yard. After saying that, he reached out to the secretary beside him, Please wash these peaches, my son in law bought them, and let others try them.
While Du Jun was panicking, he quickly asked, What should I do Du Heng took a deep breath.Especially now that I have to receive a big leader like Zhuo Mingde, I can imagine my anxiety.
After all, only through comparison can progress be achieved.When Du Heng got on the car, he pulled Dong Yuezhang and Liao Quansheng into the same car.
Fortunately, I found a very good lawyer and only paid a few hundred thousand in taxes.What s more, the vice president in charge of the hospital office actually had this idea.
Chief Song, Chinese medicine pays attention to the effectiveness of treating patients without changing the prescription, so I will not change the previous prescription and continue to use it.Du Heng s body was slightly sluggish when he got up just now.
where Director Jiang was stunned for a moment. At this time, Director Nie of the Jin University First Hospital next to him couldn t stand it.Lu Qiaoer didn t want some of the things that went into the water, and neither did the Du Ping brothers.
Sir, if you want to chat, you can wait until you get off the plane.This is a priceless treasure. It has the same meaning as the special medicine of Western medicine.
It s obvious, but the lips have a very subtle upturn.Lu Zhongjiang didn t know whether it was because he was in a good mood because he had changed places or something else.
Du Heng paused for a moment, and his whole person also showed a very serious look.
At home, they supervised our childbirth. After they knew it was my problem, they gave me all kinds of supplements every day.Come, drink some wine with me. Lao Wang reached out and patted Director Jia s knee again.
Nonsense, look at her mouth You know she ate the hair and blood.spent a lot of money, but in the end there was no effect.
Especially when he thought that Du Heng was provoked by his advice to Guan Bo, he wanted to slap himself twice.After taking Du Heng into his bedroom, he saw that his wife s mouth was tied tightly, her hands were tied behind her back, and she was sitting on the kang like a roly poly.
He was the biggest The doubts lie in these two places.The orthopedic inpatient department of the Provincial Traditional Chinese Medicine Hospital has the hospitalization settlement hall and some laboratory departments on the first floor, the exhibition room on the second floor, the archives on the third floor, the recovery room on the fourth floor, and the operating room on the fifth and sixth floors.
The female patient took it anxiously. After taking the medicine, he looked at Du Heng and then at his husband behind him, then he drank it with a tilt of his neck.This woman is a straight woman and doesn t know how to be romantic at all.
Go. Fortunately, the two wards are on the same floor, that is, they are divided into left and right sides, so the distance is not too far.But the body is your own, It s up to you whether you listen or not.
It is reasonable for Li Jianwei to deal with him. Sigh, but the school is interesting enough.Feng Su also cooperated and put down the tableware in his hand, and said seriously, You tell me, I m listening.
If your mother dies, it will be useless if you have other demands.When Mr. Wu Zhong saw Du Heng, he burst out laughing.
Du Xueting glared at Du Heng unhappily, You are a straight man, I will teach you how to make a girl happy.It also has the effect of promoting blood circulation, relieving pain and reducing swelling.
Let s just listen to the doctor. Family members stepped forward to dissuade Wang Zhenzhen, but Wang Zhenzhen was not moved at all and just said lightly, I know what I am doing, you don t need to dissuade me.But from the look in his eyes, it can be seen that Lu Zhongjiang s eyes are brighter than yesterday.
She is not the kind of woman who is extravagant and lustful.Du Heng also saw the girl s predicament, and said directly, The environment where the vagina is stored is low temperature, and the eggs are suspended outside the body.
Bah bang bang. As soon as Du Heng finished speaking, there were clapping figures at the door of the ward behind him.What big square pulse and small square pulse Haha, according to the current saying, Dafang Pulse is a general internal medicine.
Go in. But this matter is settled, why is the fuss starting again Du Ping also looked disgusted, How should I put it, Du Jun s brother in law is also a piece of eggless stuff, and I don t know how powerful Du Jun s sister in law is.When his term in the Municipal Maternity and Children s Department expires and he is transferred, Wu Buwei can also move from The health center went to the Municipal Maternity and Child Care Center to complete a position promotion.
After listening to what Wang Qingpeng said, I was really helpless.He usually sits on the kang and buys some snacks. He is a very poor person.
I have face, and there are a lot of benefits, and I have passed From the follow up exchanges, maybe you can get some more benefits, so why not do it.This old boy could speak so well now, Okay, wait for me, I will definitely get back the money I earned for you.
He knows clearly what this change means. After asking Secretary Bai again in the morning, he left directly.He first called everyone to a meeting to arrange the project, and asked Dr.
Because a variety of precious medicinal materials are used to treat this disease, and the dosage is not small.If these things were shown to him, they would definitely not be as interesting as reading medical books.
Once you freeze the transfer, I still have nothing.And in these hospitals, Their strength was the lowest, so he had no choice, so he was the first to support Du Heng.
How about I take you to see it Okay, take me to see it.Said. But Du Jun was confused. He didn t really want to return it. He was still holding the things in his hand.
But the cost of follow up treatment is too expensive, and we can t borrow it and can t afford to pay it back.There is a gastrointestinal seminar tomorrow, and all the well known experts in the country are here.
He got up and walked to the ward. Wu Buwei was also full of troubles there.Du Heng then suggested to Wang Qingpeng that he should increase the dosage of rehmannia glutinosa and cooked rehmannia glutinosa to replenish the yin qi of the stomach and kidneys, add Alisma to relieve water and dampness, and add Shegan to clear away heat and soothe the throat.
Jin Zan took advantage of the situation and let Du Heng out, If he says that it can be treated conservatively, then you can endure some pain, and he will set your bones without surgery.