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SEC:别以为用区块链就不必遵守会计准则

9月17日,在华盛顿举行的美国注册会计师协会(AICPA)的银行与储蓄机构全国大会上,美国证券交易委员会(SEC)首席会计师Wesley Bricker发表讲话称,在处理区块链和数字资产时,公司有责任遵循会计准则:“必须牢记技术创新需成为公司业务和财务活动的盟友,而不是他们的对手。”

区块链应用是Bricker演讲的主要焦点之一。在不到一年以前,他曾提倡美国的会计师应迅速了解有关加密货币和其他数字资产的信息。当时,他直接提到了开展ICO项目的公司或相关人士。

17日的演讲中,Bricker再一次直接将重点放在了美国公司及负责账目的会计师身上。他告诉与会者,问题的关键是“我们应让自己保持对新兴技术的了解,这样会计行业才能继续为与财务报告相关的发行人的合规性履行基本的守门人职能”。

他还表示:“技术的变化并不一定会与投资者和公共资本市场进行对抗。另外,公司必须继续保持适当的账簿和记录,无论其是否使用基于分布式账本技术(如区块链)的智能合约,或其它技术驱动的应用。”

Bricker敦促公司会计师在美国证券法规中“吸取所学知识,然后采取适当行动”,无论他们的工作是否涉及保存与数字资产相关的记录,并评论道:“尽管分布式账本技术和数字资产有令人兴奋的可能性,但并未改变会计的基本责任。”

The chief accountant for the Securities and Exchange Commission has said that companies have a responsibility to follow accounting standards when working with blockchain and digital assets.

Wesley Bricker spoke before the AICPA National Conference on Banks & Saving Institutions in Washington, D.C., on Monday, remarking that "it is essential to keep in mind that innovations in technology can be the ally of a company's business and financial reporting activities, not their opponent."

Blockchain applications were one of the major focuses in Bricker's speech, coming less than a year after he advocated that accountants in the U.S. get up to speed on information about cryptocurrencies and other digital assets. At the time, he spoke directly about companies or people that conduct initial coin offerings (ICOs).

Bricker's focus on Monday was, once again, directed at American companies and the accountants responsible for keeping their books. He told event attendees that it is "critical that we keep ourselves informed about emerging technologies so that the accounting profession can continue to perform the essential gatekeeper function for issuer compliance related to financial reporting."

"It follows that changes in technology need not work against investors and the public capital markets," Bricker went on to say, explaining:

"Moreover, companies must continue to maintain appropriate books and records – regardless of whether distributed ledger technology (such as blockchain) smart contracts, and other technology-driven applications are (or are not) used."

The SEC official exhorted corporate accountants to "take what is learned and then act appropriately" within U.S. securities statutes, whether or not their work involves keeping records related to digital assets.

"Distributed ledger technology and digital assets, despite their exciting possibilities, do not alter this fundamental responsibility," he remarked.


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