摘要
区块链能够保障链上发生的各种经济交易、行为和事项数据的可靠性,然而,区块链及智能合约存在与链下数据的交互需求,继而引发预言机悖论:与现实世界交互的区块链上数据可靠性依赖于联结链上虚拟世界和链下现实世界的预言机的可靠性。预言机悖论是区块链技术进一步扩散和应用的关键障碍,也为区块链预言机审计框架的构建提供了现实依据,进而可以构建以区块链预言机审计本质、区块链预言机审计目标、区块链预言机审计模式、区块链预言机审计环境为要素的区块链预言机审计框架。研究结论不仅能够为区块链预言机审计提供实践指向,而且能够从审计视角为加快区块链驱动数字经济高质量发展提供理论支持。
The blockchain can guarantee the reliability of various on-chain data of economic transactions,behaviors and events.However,the blockchain and smart contract need to interact with off-chain data,which leads to an oracle paradox:the reliability of the on-chain data that interacts with the real world depends on the reliability of the oracle that links the on-chain virtual world and the off-chain real world.The oracle paradox is a key obstacle for further diffusion and application of the blockchain technology,and also serves as the practical basis for the construction of the blockchain oracle audit framework.The blockchain oracle audit framework can be constructed with the components such as the nature of blockchain oracle audit,blockchain oracle audit objectives,blockchain oracle audit modes,and blockchain oracle audit environment.
出处
《中国注册会计师》
北大核心
2022年第6期23-28,3,共7页
The Chinese Certified Public Accountant
基金
国家自然科学基金面上项目(72172144)
山东省自然科学基金面上项目(ZR2019MG011)
青岛市社会科学规划研究项目(QDSKL2101012)。