区块链技术在地方财政管理改革中的运用探究

Research on the Application of Blockchain Technology in the Reform of Local Public Financial Management

区块链作为融合了分布式数据存储、点对点传输、共识机制、加密算法、智能合约等计算机技术的新兴应用模式,具有去中心化、数据不可篡改或重复、交易信息易于追踪和监督、交易流程公开透明等特征,为数字化时代下的财政管理改革和发展提供了新的思路和方向。本文在分析区块链技术特征的基础上,探究其在地方财政管理改革中的运用,为优化地方财政会计信息质量和预算编制流程、提高财政资金的使用效率、确保财政资金的合理合规使用和全流程可控、增加财政预决算信息公开透明度提出相关方案和建议。

Blockchain,as an emerging application mode that integrates computer technologies such as distributed data storage,peer-to-peer transmission,consensus mechanism,encryption algorithm,smart contract et al,has the characteristics of decentralization,transparency,openness.And the data can be orderly traced and monitored instead of being maliciously tampered with or duplicated.Thus it provides an innovative direction for the reform of local public financial management in this very age of digit.This paper explores the application of blockchain technology in the public financial management in local public sectors based on the analysis of the technical nature of blockchain and puts forward relevant proposals for optimizing the fiscal budgeting process,enhancing the quality of accounting information,improving the efficiency and compliance of fiscal funds,and improving the transparency of information disclosure in local public sectors.