区块链技术支持下电子数据保障方法探究

Research on Electronic Data Guarantee Methods Supported by Block Chain Technology

电子数据是审计信息系统的基石,提升审计电子数据可靠性与可追溯性是加强审计信息系统建设必不可少的步骤。从审计电子数据采集、存储、传输三方面出发,总结目前国内外研究现状及存在的不足。以区块链技术为支撑,探讨审计电子数据采集及可信性确认机制、一致性传输及可追溯存储机制等可靠性与可追溯性加强方法的实现机制,并以此为基础提出区块链技术环境下审计方法变革的基本方案,为构建可靠可追溯的审计信息系统提供前瞻性探索。

Electronic data is the cornerstone of audit information system.Improving the reliability and traceability of audit electronic data is an indispensable step to strengthen the construction of audit information system.The paper summarizes the related researches from the aspacts of acquisition,storage and transmission of the audit electronic data.And it also shows the existing shortcomings of the audit electronic data.Then,based on blockchain technology,this paper discusses the realization mechanism of reliability and traceability enhancement methods,such as electronic data acquisition and trustworthiness confirmation mechanism,consistency transmission and traceability storage mechanism.Furthermore,it puts forward the basic scheme of audit method reform by blockchain technology,which makes proactive exploration for the construction of a reliable and traceable audit information system.