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The financial sharing model has gradually developed with the rise of group companies, but in the process of development, many problems such as unreasonable overall structure and centralized power have emerged. As a brand-new accounting information application technology, blockchain technology has the characteristics of distributed, decentralized, anti-counterfeiting and traceability, and it can be widely used in many fields. This article starts from the basic architecture of the blockchain, establishes an infrastructure model for the financial sharing model and a specific optimization path, and it finally designs an internal and external “dual chain” structure based on the financial sharing model under the blockchain technology, hoping to be a financial sharing model. The current development dilemma is looking for a new way out.
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Cheng et al. (2020) studied this question.
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