摘要
2016年张小彤等人在其论文《基于双重复杂度与匿名性的内控信息系统之研究》中融合RSA与El Gamal两大密码算法,并应用于内部控制领域,该方案引入数字签名技术,提供有条件式的匿名举报功能,有助于员工与干部互动及提高单位内部控制的整体效能。张小彤等人的论文,累计提出一个定理、三个引理、三个定义、三个假定以及十七个方程式,为模型奠基完美基础。然而,本研究发现,张小彤等人的论文,存在些许弱点与风险,若适当修正及调整算法,使其内容更加完善。
In the paper On Internal Control Information System: A Research Based on Dual Complexity and Anonymity published in 2016, Zhang Xiaotong and his co-writers propose a scheme with the application of RSA and E1Gamal coding algorithm and practice it in the internal control in enterprises with the introduction ofdigital signature technology and the conditional anonymous report to promote the involvement of employees, encouraging administrators to examine the performance of each department and enhancing the interaction between business leaders and employees so as to improve the internal control and the competency of the enterprises. The paper is supported by one theorem, three lemmas, three definitions, three assumptions and seventeen equations and lay a sound foundation for the model. However, this research finds some weakness and risks in the project proposed by Zhang Xiaotong and his co-writers thus some suitable correction and adjustment in the algorithm is suggested to endeavor to perfect the contents.
出处
《福建师大福清分校学报》
2017年第2期23-29,共7页
Journal of Fuqing Branch of Fujian Normal University
基金
HZUXL201513
HZUXL201514
广东省大学生科技创新培育专项(编号PDJH2017B0744)
(PDJH2017B0745)部分基金支持
关键词
数字签名
内部控制
匿名性.
digital signature
internal control
anonymity