In order to study the influence and application of blockchain technology in the field of accounting, this paper will start from the distributed of blockchain technology, combine the traditional accounting retesting accounting method for comparative analysis and introduce the DID model for empirical analysis to study the impact of the blockchain distributed accounting method on the quality of accounting information in listed companies. The result proves that in regions where blockchain technology is applied, the quality of corporate information will be better than that of regions where blockchain technology is not applicable. Then it discusses the subversion of the traditional theory of double-entry bookkeeping, which is reflected in the advantages and disadvantages of accounting and auditing. It also predicts and analyzes the application of the future blockchain distributed accounting method in the accounting industry, proposes solutions to the related issues of “Internet + Finance” andprovide suggestions forthe quickly understanding of the blockchain technology, the impact of insights into emerging technologies and development trends on existing business and how to establish a development strategy.