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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">accounting</journal-id><journal-title-group><journal-title xml:lang="ru">Учет. Анализ. Аудит</journal-title><trans-title-group xml:lang="en"><trans-title>Accounting. Analysis. Auditing</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2408-9303</issn><issn pub-type="epub">2619-130X</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2408-9303-2020-7-1-69-79</article-id><article-id custom-type="elpub" pub-id-type="custom">accounting-302</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ФОРУМ МОЛОДЫХ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>YOUTH FORUM</subject></subj-group></article-categories><title-group><article-title>Блокчейн-технология в бухгалтерском учете и аудите</article-title><trans-title-group xml:lang="en"><trans-title>Blockchain Technology in Accounting and Auditing</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-0289-9227</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Баевa</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Baev</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"/><bio xml:lang="en"/><email xlink:type="simple">Antonbaev1996@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-8408-4034</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Левина</surname><given-names>В. С.</given-names></name><name name-style="western" xml:lang="en"><surname>Levina</surname><given-names>V. S.</given-names></name></name-alternatives><bio xml:lang="ru"/><bio xml:lang="en"/><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-4472-2219</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Реут</surname><given-names>А. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Reut</surname><given-names>A. V.</given-names></name></name-alternatives><bio xml:lang="ru"/><bio xml:lang="en"/><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-3690-7830</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Свидлер</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Svidler</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"/><bio xml:lang="en"/><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-3433-9371</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Харитонов</surname><given-names>И. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Kharitonov</surname><given-names>I. A.</given-names></name></name-alternatives><bio xml:lang="ru"/><bio xml:lang="en"/><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-3384-1979</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Григорьев</surname><given-names>В. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Grigor’ev</surname><given-names>V. V.</given-names></name></name-alternatives><bio xml:lang="ru"/><bio xml:lang="en"/><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Финансовый университет</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2020</year></pub-date><pub-date pub-type="epub"><day>05</day><month>03</month><year>2020</year></pub-date><volume>7</volume><issue>1</issue><fpage>69</fpage><lpage>79</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Баевa А.А., Левина В.С., Реут А.В., Свидлер А.А., Харитонов И.А., Григорьев В.В., 2020</copyright-statement><copyright-year>2020</copyright-year><copyright-holder xml:lang="ru">Баевa А.А., Левина В.С., Реут А.В., Свидлер А.А., Харитонов И.А., Григорьев В.В.</copyright-holder><copyright-holder xml:lang="en">Baev A.A., Levina V.S., Reut A.V., Svidler A.A., Kharitonov I.A., Grigor’ev V.V.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://accounting.fa.ru/jour/article/view/302">https://accounting.fa.ru/jour/article/view/302</self-uri><abstract/><trans-abstract xml:lang="en"/><kwd-group xml:lang="ru"><kwd>аудит</kwd><kwd>безопасность системы</kwd><kwd>блокчейн</kwd><kwd>бухгалтерский учет</kwd><kwd>минимизация рисков утечки данных</kwd><kwd>снижение затрат</kwd></kwd-group><kwd-group xml:lang="en"><kwd>audit</kwd><kwd>system security</kwd><kwd>blockchain</kwd><kwd>accounting</kwd><kwd>data leakage risk minimization</kwd><kwd>cost reduction</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Rindasu S.-M. 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