摘要
在数字中国背景下,区块链上升为国家战略并深刻影响着经济社会和各行各业。考虑到建立更加科学、规范、高效的行政事业性国有资产管理机制是国家加强社会管理职能和有效提供公共服务的关键环节,本文利用区块链构建了行政事业性国有资产主子链管理模式和技术架构,并在此基础上具体探讨了由资产配置、使用、处置、监督、报告、预算管理与绩效评价七个方面组成的行政事业性国有资产全生命周期管理体系。本文在理论层面上补充和丰富了区块链治理和资产全生命周期管理的相关研究,同时对优化国有资产管理流程、提升行政事业性国有资产的财政效能以及推进数字政府、数字中国建设具有借鉴意义。
Against the backdrop of digital China,blockchain has emerged as a national strategy and profoundly influenced the economy,society,and various industries.Considering that establishing a more scientific,standardized,and efficient administrative state-owned asset management mechanism is a key link for the government to strengthen social management functions and effectively provide public services,this paper utilizes blockchain to construct a main-sub chain management model and technical architecture for state-owned assets in administrative units and public institutions.Besides,We also specifically explore the administrative state-owned assets life cycle management system based on blockchain,which consists of seven aspects:asset allocation,use,disposal,supervision,reporting,budget management,and performance evaluation.This paper not only enriches the relevant studies on blockchain governance and asset lifecycle management but also has practical significance for optimizing the management process of state-owned assets,improving administrative institutions'fiscal efficiency,and facilitating the development of digital government and digital China.
出处
《会计研究》
北大核心
2023年第5期137-150,共14页
Accounting Research
基金
国家社会科学基金重大项目“数字经济推动产业链供应链现代化水平提升的机制与对策研究”(22&ZD096)
国家社会科学基金重点项目“中国产业供应链现代化发展模式与政策研究”(21AZD015)的资助
关键词
区块链治理
行政事业性国有资产
资产全生命周期管理
Blockchain by Governance
State-owned Assets in Administrative Units and Public Institutions
Life Cycle Asset Management