摘要
通过分析区块链各项功能与我国工程审计的融合现状与发展革新,总结其在工程不同阶段建设造价跟踪审计中应用的难点和重点。建议工程建设单位针对造价审计职能,运用区块链技术,增设控制要点、把控信息风险并强化人员培训,旨在提高建筑项目的综合经济效益。
By analyzing the integration situation and innovation development of blockchain functions and engineering audit in China,this paper summarizes the difficulties and key points of blockchain application in the whole process auditing of project cost.Finally,it is suggested that construction enterprises should add audit points,control information risks and strengthen personnel training based on blockchain technology,in order to improve the comprehensive economic benefits of the project.
作者
李丽
LI Li(Beijing Zhongmei Zhengchen Construction Co.,Ltd,Beijing 100120,China)
出处
《建筑经济》
北大核心
2020年第6期80-83,共4页
Construction Economy
关键词
区块链技术
工程造价
审计策略
应用前景
blockchain technology
project cost
audit strategy
application prospect