面向区块链会计的企业信用风险管理研究

Research on Enterprise Credit Risk Management Oriented to Blockchain Accounting

现阶段的信用风险模型主要是使用企业的历史财务数据来计算违约概率,难以全面地衡量和预测其实际的信用风险。区块链技术在信用风险管理领域具有广阔的前景,其基础功能特征能消除虚假数据对信用风险模型的影响,提高信用评估的有效性和预测能力。文章首先回顾区块链技术在会计和信用风险领域的研究现状,再将区块链解决方案与现有的信用风险模型联系起来,选用Z-Score模型和Merton违约距离模型,以阿里巴巴集团为例,对其2017年信用风险度量的日波动进行模拟,以图表的形式呈现结果,并结合结论提出相应的建议,为企业未来的信用风险管理的发展提供一些新思路。

The credit risk model at this stage mainly uses the historical financial data of the enterprise to calculate the probability of default,and it is difficult to comprehensively measure and predict its actual credit risk.Blockchain technology has broad prospects in the field of credit risk management,its basic functional features can eliminate the influence of false data on credit risk models and improve the effectiveness and predictive ability of credit assessment.This paper first reviews the research status of blockchain technology in the field of accounting and credit risk,and then links the blockchain solution with the existing credit risk model.The Z-Score model and the Merton default distance model are selected,using Alibaba Group as the example,it simulates the daily fluctuation of 2017 credit risk measurement,presents the results in the form of a chart,and puts forward corresponding suggestions based on the conclusions,thus provides some new ideas for the future development of corporate credit risk management.