基于区块链的审计监管云平台构建

Construction of Blockchain-based Audit Supervision Cloud Platform

打破现有基于区块链技术有关监管平台应用局限,本着“绿色审计”理念,在安全性、可靠性、标准化原则下,基于华为云区块链底层技术构建审计监管云平台,包括基础设施层、智能合约层、平台应用层和政府监管层等具有跨层功能的架构,通过应用P2P网络技术、分布式账本、更加开放的许可链结构、密码算法技术等设计去中心化的网络系统,并提出运用时间戳技术、密码学技术、共识机制和智能合约为四核的审计监管云平台建设路径,为推动我国审计行业变革、监管科技基础能力建设提供参考。

In order to break the application limitations of the existing blockchain-based regulatory platforms, based on the concept of "green audit", under the principles of safety, reliability, and standardization, this paper builds an audit supervision cloud platform based on the underlying technology of Huawei Cloud blockchain, which including architectures with cross-layer functions, such as infrastructure layer, smart contract layer, platform application layer,and government regulatory layer, and designs a decentralized network system through the application of P2P network technology, distributed ledger, more open license chain structure, cryptographic algorithm technology, as well as proposes cloud platform construction path by four core technology of timestamp, cryptography, consensus mechanism and smart contract. It is hopeful to promote the reform of China’s audit industry and provide a reference for the construction of regulatory science and technology basic capacity.