区块链视角下内部控制边界再讨论

Further Discussion on Internal Control Boundary from the Perspective of Blockchain

内部控制实体假设界定出内部控制的边界。区块链技术的去中心化、时序性、开放性和不可篡改性等特点,将使组织架构趋于扁平化和去中心化,职能部门边界越来越模糊。区块链技术的发展和应用将会导致组织结构发生巨大变化,内部控制的边界也应该从组织内部发展到更广泛的维度。

The internal control entity hypothesis defines the boundary of internal control.The characteristics of blockchain technology,such as decentralization,timing,openness and non tamperability,will make the organizational structure tend to be flat and decentralized,and the boundaries of functional departments become more and more fuzzy.The development and application of blockchain technology will lead to great changes in organizational structure,and the boundary of internal control should also develop from the internal organization to a broader dimension.