中文摘要：

本文为理解区块链技术在财务与会计领域的未来应用提供了一个分析框架，重点分析了财务会计信息系统的自主记账模式及其关键制约因素，预测了理想情况下财务会计信息系统的未来变化。区块链技术的自主记账理念和分布式记账特性将会重构传统的财务会计信息系统，促进财务与会计的管理变革。如果企业内部的财务会计信息系统与外部交易环节中的各信息系统能够建立连接，那么区块链技术下的财务会计信息系统自主管理模式或者称为自动化模式将可以成立。本文认为，区块链技术还可用于遏制会计舞弊和实现会计转型，并且财会人员可以把更多精力投入到分析、咨询、监测、决策等富于挑战性的工作中，并在价值创造、价值传递和价值管理方面发挥积极作用。

英文摘要：

The study provides the first look at the application of Blockchain technology in the field of financial accounting management, focusing on the financial information system of autonomous management and its constraints.The substitution effect of Blockchain technology on financial accounting management activities may start from the reconstruction of the financial information system based autonomous management idea, and the key constrain is whether and how the connection between the enterprises＇ financial information system and the various information systems of business transactions would be established. If the connection can be widespread, the financial information system of autonomous management will be set up. However, under the enterprise resources planning, the financial information system of centralized management is far apart from the goal of automation management, having a great room for reform. Blockchain technology can also be used to curb accounting fraud and promote the development of accounting which will cause a profound transformation. In the foreseeable future, the financial managers can have more chance to engage the challenging work such as evaluation, consultation, and monitoring, playing an important role in value creation, value delivery and value management.