摘要
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.
作者
胡翠华
罗嘉滨
李岩
王清玉
Hu Cuihua;Luo Jiabin;Li Yan;Wang Qingyu(School of Information Management,Shanghai Lixin University of Accounting and Finance;Sehool of Accounting,Shanghai Lixin University of Accounting and Finance,Shanghai 201620,China)
出处
《科技管理研究》
CSSCI
北大核心
2022年第14期149-156,共8页
Science and Technology Management Research
基金
国家社会科学基金青年项目“财经垂直门户信息服务模式选择及绩效评估研究”(13CTQ042)
国家自然科学基金面上项目“基于大规模图数据的可达性查询处理技术”(61873337)。
关键词
财务审计
区块链
审计监管云平台
数字化监管
绿色审计
accounting audit
blockchain
audit supervision cloud platform
digital supervision
green audit