摘要
近年来,区块链技术受到了各行各业的关注。在此背景下,把区块链技术应用在审计领域中成为一个值得思考的问题。通过分析区块链技术的特点,找到区块链技术在审计中应用的优势。同时从储存成本、人员培训、信息安全、制度规范、核心技术五个方面提出区块链技术在审计领域应用面临的问题,给出相应的解决对策,以期为区块链在审计中的应用提供切实可行的帮助。
In recent years,Blockchain technology has attracted the attention of all walks of life,and General Secretary Xi emphasized to vigorously develop"Blockchain+".In this context,the application of Blockchain technology in the field of audit has become a problem worthy of consideration.By analyzing the characteristics of Blockchain technology,this paper finds the advantages of Blockchain technology in audit.At the same time,from the storage cost,personnel training,information security,system specification,core technology five aspects of the application of Blockchain technology in the field of audit problems,and gives the corresponding countermeasures,in order to provide practical help for the application of Blockchain in audit.
作者
候博
章刘成
Hou Bo;Zhang Liucheng(Harbin University Of Commerce,Hrabin 150028)
出处
《对外经贸》
2021年第3期80-83,共4页
FOREIGN ECONOMIC RELATIONS & TRADE
基金
黑龙江省社科项目:心理契约视域下企业家精神传承与创新创业团队成长研究(项目编号:2018GLB027)。
关键词
区块链
审计
互联网
问题与对策
Blockchain
Audit
Internet
Problems And Countermeasures