区块链技术在审计中的应用研究

Research on the Application of Blockchain Technology in Audit

2008年,中本聪提出了比特币的概念,区块链作为其核心底层支撑技术受到关注,区块链技术的应用愈加广阔,对物流、会计、金融、审计等领域带来了一系列机遇和挑战。本文通过分析区块链技术的特点,探讨将区块链技术应用到传统审计工作中的优势,对引进区块链技术带给会计审计行业、会计师事务所、审计人员等的挑战提出了应对建议。

In 2008,Satoshi Nakamoto proposed the concept of Bitcoin,and blockchain,as its core underlying support technology,received attention.The application of blockchain technology has become increasingly broad,bringing a series of opportunities and challenges to fields such as logistics,accounting,finance,and auditing.This article analyzes the characteristics of blockchain technology,explores the advantages of applying blockchain technology to traditional auditing work,and puts forward suggestions for addressing the challenges that the introduction of blockchain technology brings to the accounting and auditing industry,accounting firms,auditors,and others.