区块链技术对审计行业的创新与发展

伴随着新一轮科技革命席卷全球,区块链、人工智能、深度学习等概念相继出现。区块链作为近年来互联网新兴技术,在各行各业中被加速应用。通过区块链技术的不可篡改性、可信性和安全性,从而实现区块链技术在审计领域当中的应用价值。本文首先通过对传统审计的现状进行分析,其次对区块链技术的内涵、特点及核心机制进行阐述,接下来,对区块链技术在审计领域的创新发展及应用进行分析阐述,最后,对于区块链技术和审计行业在未来的融合发展提出展望。     

区块链在审计中的应用研究

作为近年来新兴的“网红科技”,区块链不仅被写入“十四五”国家发展纲要,各行各业更是积极探索并全方位推动区块链技术赋能各领域的发展。随着区块链技术的进一步成熟,区块链在审计领域的应用已经逐步得到了推广。早在2016年,国际四大会计师事务所就已相继布局区块链在审计领域的发展蓝图,四大所与软件公司合作研发了区块链技术应用平台,并成功应用于各自的审计实践中,为区块链审计的发展提供了指引。区块链技术的应用正在颠覆传统审计的作业模式,诸多实践表明区块链技术不仅可以帮助审计人员实施精准审计,还可以实现实时动态审计,大大提高了审计人员的工作效率,区块链技术的应用必将推动审计行业的创新发展与变革。     

区块链在审计领域的应用

区块链作为数字经济的基础技术,以其去中心化、不可篡改、公开透明以及可追溯性等特点为审计行业带来了新的机遇.基于区块链技术的特点,审计领域对应用区块链技术的优势进行了剖析,同时探析区块链技术在容量、安全性等方面尚存在的问题,进一步提出“区块链+审计”模式在未来的应用展望.     

区块链技术在金融与审计领域的应用研究

数字化转型的大背景下,全球主要国家都在加速区块链技术的布局,抢占新一轮创新变革的高地。本文基于区块链技术,分析区块链在供应链金融与审计领域的应用模式,分析区块链在资产管理、贸易融资等领域中的应用场景,以期为区块链技术保障金融、审计等业务风险防范提供借鉴。     

区块链技术在会计领域应用的文献综述

区块链技术最开始的应用体现在加密货币,随着技术的不断发展,区块链技术日趋成熟,相关应用与研究越来越受到广泛关注。区块链技术具有去中心化、信息不可篡改、智能合约等特征,与会计领域有着紧密联系,也奠定了两个领域的融合与创新的基础。以区块链技术为代表的信息技术推动会计变革,变革主要在财务会计、财务管理、审计监督、资产管理、公共管理等领域。文章整理了区块链技术在会计核算、财务管理、审计监督中的应用情况,并运用SWOT模型对区块链技术的应用情况进行分类概述,分析支持和阻碍区块链技术运行过程中的内部和外部因素,对会计行业的风险和收益进行分析,思考区块链技术对会计、财务管理和审计的变革。     

区块链技术在审计中的应用研究

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。     

区块链技术赋能注册会计师审计优化探讨

区块链技术因其去中心化、可靠性、透明性、可追溯性、不可篡改性等特点,在注册会计师审计中有着广泛的应用前景。文章从区块链技术特点出发,结合注册会计师审计的固有局限性探讨区块链技术如何赋能注册会计师审计优化,并提出建议,以求区块链技术在审计中的应用能提升审计质量、审计效率与审计报告的透明度,并缩小注册会计师与财务报表预期使用者之间的信任差距。     

防疫背景下“区块链+审计”模式的应用研究

目前,我国进入了常态化疫情防控阶段,在此背景下,传统的审计工作受到一定程度的影响。区块链技术具有分布式记账、防篡改性、公开透明与可溯源性等特点,在审计工作中具有极大优势。文章介绍在疫情防控工作中传统审计的缺陷,并根据区块链的特点将审计与区块链技术相结合,以“区块链+审计”模式的应用为方向,探索如何利用区块链技术的优势帮助疫情下的审计工作,以及如何应用新的审计模式。     

区块链视域下会计标准化与联网审计创新策略研究

在当今数字化时代,区块链技术已经崭露头角,为各个领域带来了前所未有的变革。其中,会计体系作为商业运作的支柱之一,正迎来一场深刻的变革。区块链技术在会计领域的应用潜力巨大,主要体现在智能合约与自动执行以及去中心化的记账系统两个方面,其对现行会计标准提出一定挑战,需要在区块链视域下制定适应区块链的新会计准则,推动国际合作与标准制定,引入区块链技术的审计方法,培训审计人员适应新技术。     

我国省级城市区块链技术发展、应用及影响研究——以J省为例

随着数字经济的不断发展,区块链等技术发展趋势不断加快,对社会经济、科技等各个领域都带来了翻天覆地的变化,我国越来越多的省份也相继加入区块链发展大队伍中,区块链发展势在必行。本文主要以J省为例分析省级城市区块链发展趋势,并对区块链未来应用场景进行分析,指出对审计行业产生的影响,以期通过对J省区块链技术发展、应用和影响的研究,为我国省级城市区块链发展及相关审计提供借鉴。     

区块链技术在出口危险货物包装检验监管中的应用

区块链作为全球最新的信息技术应用,正在成为经济发展的新动能。区块链技术颠覆了原有的模式框架,为传统工作模式大幅提升效率提供了有效的解决方案。出口危险货物及其包装的检验监管是事关人民经济财产和生命健康安全的大事,历年来受到世界各国从业人员及监管部门的高度重视。本文通过分析区块链技术特点和我国出口危险货物包装检验监管工作现状,探讨区块链技术在出口危险货物包装检验监管全流程中的实践路径和应用优势。     

Blockchain tokens and the potential democratization of entrepreneurship and innovation

Over the past few years, Bitcoin has emerged as the first decentralized, global currency. The rise of Bitcoin has brought attention not only to digital currencies but also to the underlying technology empowering digital currencies: blockchain technology. A blockchain is a distributed ledger that records and secures transactions in a peer-to-peer network. Besides empowering digital currencies, blockchain technology has given innovators the capability of creating digital tokens to represent scarce assets, potentially reshaping the landscape of entrepreneurship and innovation. Blockchain tokens may democratize (1) entrepreneurship by giving entrepreneurs new ways to raise funds and engage stakeholders, and (2) innovation by giving innovators a new way to develop, deploy, and diffuse decentralized applications. Blockchain technology and tokens have sparked a new wave of innovation, which may start to revolutionize entrepreneurship and innovation.     

A decentralized token economy: How blockchain and cryptocurrency can revolutionize business

As the underlying technology of bitcoin, blockchain is expected to create a new economic system by revolutionizing the way we communicate over the internet. Blockchain seeks to improve information security and transparency by sharing encrypted data among peer-to-peer (P2P) networks. Due to its emphasis on security and trust, there is increased demand for blockchain’s application in a variety of business sectors. The decentralized nature of blockchain creates the new concept of a token economy in which the community’s revenue can be allocated to the actual content producers and service users who create value. This article looks at how blockchain technology and cryptocurrencies are evolving and interconnected, creating a token economy through different business models. Blockchain is expected to be a key technology that enables new protocols for the establishment of a token economy in the future, leading to a new economic paradigm.     

Blockchain technology for enhancing supply chain resilience

With the soaring value of bitcoin and frenzy over cryptocurrency, the blockchain technology that sparked the bitcoin revolution has received heightened attention from both practitioners and academics. Blockchain technology often causes controversies surrounding its application potential and business ramifications. The blockchain is a peer-to-peer network of information technology that keeps records of digital asset transactions using distributed ledgers that are free from control by intermediaries such as banks and governments. Thus, it can mitigate risks associated with intermediaries’ interventions, including hacking, compromised privacy, vulnerability to political turmoil, costly compliance with government rules and regulation, instability of financial institutions, and contractual disputes. This article unlocks the mystique of blockchain technology and discusses ways to leverage blockchain technology to enhance supply chain resilience in times of increased risks and uncertainty.     

Blockchain meets marketing: Opportunities,threats, and avenues for future research

Blockchain technology is having an increasingly profound impact on the business landscape. Blockchain—a means for storing information and transactions in secure, decentralized manner—has many potential applications for marketing. However, marketing research and practice are still tentative about the use of blockchain and are yet to fully understand it and embrace it. The goal of this editorial is to advance in this direction and offer a path toward incorporating blockchain technology into our scholarly marketing thinking. We review the basic terminology and principles of the blockchain process, provide a comprehensive overview of the potential impact of blockchain on several core marketing areas and propose research questions that can help advance both research and practice as this technology develops.This editorial is accompanied by five research notes written by leading marketing scholars, which explore applications of blockchain to the following marketing topics: Advertising (Joo et al., 2022), Branding (Colicev, 2022), Creative Industries (Malik et al., 2022), Pricing (Zhang, 2022), and Privacy (Marthews & Tucker, 2022).     

The Ethics of Blockchain in Organizations

Journal of Business Ethics - Blockchain is an open digital ledger technology that has the capability of significantly altering the way that people operations (i.e. human resource management)...     

How blockchain will transform the healthcare ecosystem

Blockchain has the potential to fundamentally transform the healthcare ecosystem, impacting all healthcare participants. In this article, we study the potential impact of blockchains on patient-centered care delivery by looking at the ecosystem of blockchain-based solutions being developed for key stakeholders: patients, pharmaceutical firms, hospital systems, and insurance providers. Building from our interviews with senior managers, our actual experience in the healthcare industry, and our academic research, we outline how blockchain will transform healthcare, and we provide guidance as to how those in healthcare need to start thinking about engaging with blockchain technology.     

黑龙江省社会保障基金电子政务管理网络审计监督系统研究

网络经济对审计理论与审计实务产生了深远影响,在很大程度上促使了审计的创新。我国电子政务管理网络正在全方位建设,“金字工程”建设中的“金审工程”正在设想中.运用计算机技术、数据库技术、计算机网络互联技术和现代通信技术的方法和手段,实施对社会保障基金管理运营的审计监督,正是为我国“金审工程”中对社会保障基金管理运营网络实施审计监督构建平台,以便充分发挥审计机关的职能。因此,开展计算机网络审计对社会保障基金进行审计监督是刻不容缓的。     

内部审计成果利用问题研究——基于政府审计视角

随着全国内部审计工作座谈会的召开,内部审计的地位不断上升,这为内部审计机制完善和审计成果质量提升创造了有利条件。内部审计作为我国审计监督体系中的重要组成部分,与政府审计密切相关,积极完善内部审计制度,有利于内部审计成果更好地服务于政府审计。本文基于政府审计视角,在明确内部审计成果对政府审计有积极作用的基础上,分析发现内部审计成果的可靠性、完整性和成果质量对政府审计在内部审计成果的利用上有一定影响。据此,本文分别从制度规范、信息技术、培训交流三个方面为提高内部审计成果利用效率提出相关对策和建议。     

What blockchain can and can’t do: Applications to marketing and privacy

Marketing has enjoyed unparalleled transformation in terms of its effectiveness and ability to delivery measurable return on investment due to the digital revolution. The spread of blockchain technology has led to suggestions that it may have significant marketing applications. Though blockchain is indeed an amazing technology with significant applications, this paper argues that its usefulness in many traditional marketing applications may be limited. The reasons why throw important light on the interactions between blockchain technologies, data and privacy. Blockchain, by its nature, may lead to substantial privacy harms when used indiscriminately for marketing purposes.¹