| 基于区块链的审计监管云平台构建 |
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| 引用本文： | 胡翠华,罗嘉滨.基于区块链的审计监管云平台构建[J].科技管理研究,2022(14). |
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| 作者姓名： | 胡翠华 罗嘉滨 |
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| 作者单位： | 上海立信会计金融学院,上海立信会计金融学院 |
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| 基金项目： | 基金项目：国家社会科学基金青年项目“财经垂直门户信息服务模式选择及绩效评估研究”（13CTQ042） 项目来源：上海立信会计金融学院上海市高水平地方性应用型大学建设项目;上海立信会计金融学院研究生创新计划资助项目“区块链+审计模式下反财务舞弊研究”(40) |
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| 摘 要： | 为打破现有基于区块链技术有关监管平台应用局限,本着“绿色审计”理念,在安全性、可靠性、标准化原则下,本文基于华为云区块链底层技术构建审计监管云平台,包括基础设施层、智能合约层、平台应用层和政府监管层等具有跨层功能的架构,通过应用P2P网络技术、分布式账本、更加开放的许可链结构、密码算法技术等设计去中心化的网络系统,并提出运用时间戳技术、密码学技术、共识机制和智能合约为四核的云平台建设路径,为推动我国审计行业变革、监管科技基础能力建设提供参考。
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| 关 键 词： | 财务审计 区块链 审计监管云平台 数字化监管 绿色审计 |
| 收稿时间： | 2021/8/5 0:00:00 |
| 修稿时间： | 2022/8/1 0:00:00 |
Construction of Blockchain-based Audit Supervision Cloud Platform |
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| Abstract: | In order to break the application limitations of the existing blockchain-based regulatory platforms, based on the concept of "green audit", under the principles of safety, reliability, and standardization, this paper built an audit supervision cloud platform based on the underlying technology of Huawei Cloud blockchain. It included architectures with cross-layer functions, such as infrastructure layer, smart contract layer, platform application layer, and government regulatory layer, designed a decentralized network system through the application of P2P network technology, distributed ledger, more open license chain structure, cryptographic algorithm technology, as well as proposed cloud platform construction path by the four core technology of timestamp, cryptography, consensus mechanism and smart contract. It was hopeful to promote the reform of China''s audit industry and provide a reference for the construction of regulatory science and technology basic capacity. |
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| Keywords: | accounting audit blockchain audit supervision cloud platform digital supervision green audit |
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