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。     

区块链技术在审计中的应用探讨

区块链技术应用于审计已经成为当下热门的话题,但在实际操作与应用层面却少有研究,本文通过对区块链技术以及审计所存在问题的探究,以期借助区块链技术革新审计的方式、方法以及工作流程,解决目前审计所遇到的效率、成本及信任缺失等问题.     

区块链技术在国内会计审计中的应用研究综述

区块链技术正越来越深远地影响数字经济时代的未来,其强大的去中心化、防篡改、可追溯、安全可信等特点能有效满足会计审计行业有效性、准确性、时效性和完整性的要求,颠覆了传统会计审计模式。文章梳理区块链技术在会计审计行业的研究文献,分析区块链在会计审计行业的应用现状,并展望未来发展方向。     

区块链技术在金融审计中的应用研究

区块链技术作为比特币底层技术,是分布式数据存储、点对点传输、共识机制、加密算法等计算机技术的新型应用模式,能够助力优化金融审计实现全程动态跟踪,在防范系统性风险方面发挥更大作用。随着区块链技术的不断发展和完善,其去中心化和去信任化的特征使得其应用的场景十分宽泛,本文探讨的就是区块链技术应用于金融审计的相关问题,文章从区块链技术的特征及其在金融审计中的应用现状入手,探讨现阶段基于区块链技术的金融审计存在的主要问题,提出相应的建议,希望能够为区块链技术运用到金融审计乃至整个审计行业提供一定的思路。     

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。     

浅谈区块链技术在审计行业的应用

由于当下社会的信任危机,用于审计财务信息真实合规性的人力物力较多,占用了大量社会资源,这无疑不利于经济社会的高效运转.区块链技术因其去中心化、透明化、去信任化的特征,可以减少双方信息的不对称性、大幅度提高审计工作的效率并且减少审计风险,因此推进区块链技术在审计行业的广泛应用具有重大意义.区块链技术促进了审计行业的变革,...     

区块链技术在互联网公益中的应用探讨

互联网公益具有传统慈善公益不具备的强大优势,其选择性、便捷性和透明性的价值使其成为当今中国公益活动的主要形式。然而,互联网公益存在的公益信息真假难辨、公益资金流向难以追溯、公益监管困难等问题,最终导致互联网公益事业的公信力持续下降,严重阻碍它的发展。为了解决这些问题,本文将探讨区块链技术在互联网公益中的应用问题,其去中心化、开放性、公开透明和不可篡改的特点为解决互联网公益问题提供方案。     

内部审计运用区块链技术的挑战与准备

区块链技术的某些属性和特性为许多新的、有前景的应用开辟了可能,这些应用涉及广泛的行业,从金融服务到医疗保健、从软件开发到制造业和食品生产,甚至更多.有证据显示,虽然一些内部审计部门正在对所在企业采用区块链作出反应,但整个行业在这方面还没有发挥主导作用.随着经济社会的进一步发展,大多数内部审计人员最终将受到区块链技术的直...     

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.     

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.     

区块链技术下法定数字货币对货币供给的影响研究

互联网技术驱动下的数字货币革命揭开了货币史上的新篇章,私人数字货币迅猛发展的同时,世界各国中央银行为了维护主权法定货币的地位纷纷投入到了法定数字货币运动的浪潮中。而法定数字货币有利于克服数字货币天然的缺点,并能给市场带来更透明化更加安全的环境。基于分析法定数字货币的内涵与发展现状,对比私人数字货币的突出特点,提出发行法定数字货币的必要性,为法定数字货币的发行与流通提出建议。     

海关与跨境供应链合规领域的区块链创新

来自不同国家多方参与者的信息交互造成跨境供应链数据缺乏透明度和可视性,信息协同程度较低,增大了跨境供应链合规风险。由于区块链具有数据不可篡改、不易伪造、可追溯、可审计等特点,已有海关和企业将其创新应用于跨境供应链合规领域以实现供应链信息协同。根据该领域主要区块链试点应用情况,从主导者选择、标准化、法律问题、效率与可拓展性四个方面分析了区块链应用于跨境供应链合规领域仍需解决的问题和所面临的挑战,并提出了应用区块链创新的建议。     

Blockchain entrepreneurship opportunity in the practices of the unbanked

Two billion people in developing economies have limited or no access to formal financial services, creating cause for substantial research interest in financial inclusion as a complex multidimensional phenomenon. Digital finance technologies, including blockchain, have empowered a type of crescive entrepreneurship that seeks opportunities in relation to financially excluded individuals. This article hypothesizes that nonmonetary causal factors and informal financial practices play a major role in habits of the financially excluded, which would favor blockchain’s disintermediation features over the incumbent approach. After applying fuzzy-set Qualitative Comparative Analysis (fsQCA) to determine the conditions related to financial practice and motivations that explain the absence of a formal bank account, I prescribe five sensitivities that blockchain entrepreneurs need to consider when targeting this segment. The value of this article’s approach extends well beyond traditional unisystemic views for financial inclusion, as blockchain-based entrepreneurial opportunities emerge to reveal alternative forms of disintermediated financial services, which we exemplify in startups modeling informal practices. Blockchain entrepreneurship can generate semi-formal financial services that bring financial aspirations closer to people. My perspective is relevant to blockchain entrepreneurs who aim to understand the practices of the unbanked as source information for the development of innovative solutions.     

Blockchain adoption: A value driver perspective

The ongoing discussion regarding blockchain technologies is focused primarily on cryptocurrencies, but blockchain features and functionalities have developed beyond financial instruments. As the technologies provide new functionalities, the associated value proposition changes as well. This study explores the relationship between blockchain technologies and their underlying value drivers. Four identified distinct blockchain stages of increased maturity are analyzed and discussed. This covers the evolutionary technology types focused on transactions, smart contracts, decentralized applications, and the introduction of artificial intelligence supporting decentralized decision making. In addition, we address management issues around appropriate blockchain adoption using a blockchain value driver-focused framework that gives decision makers actionable questions and recommendations. We provide practitioners with a method for assessing suitable blockchain adoption that addresses the specific value creation associated with a given organizational strategy. For academics, we critically identify and assess the characteristics of the blockchain stages and their strategy implications and provide a structured approach conceptualizing blockchain technology evolution.     

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.     

我国食品安全监管存在的问题及对策

近年来,全球经济的快速发展走向一体化的局面。在国际贸易环境中,复杂的世界贸易组织变得越来越重要,食品安全问题成为当今社会的一个热门话题。食品安全的主要问题是追求经济效益,降低生产成本,造成我国落后的生产水平不能跟上时代的步伐。大多数人更注重经济利益,忽略了食品安全。基于此,分析当前我国食品安全监督存在的问题和对策。     

区块链技术在版权滥用领域的创新应用

版权的保护是研究领域的重点,有效预防和规制版权的滥用是版权保护的工作重点。目前版权滥用领域存在判断标准不统一、查处缺乏及时性等问题,区块链技术的发展为规制版权滥用提供了一种新思路,一方面,版权信息锁定在区块链中,保证版权使用的全过程监督,同时,固定有关版权诉讼的证据,避免了诉讼标的较小但收集证据困难的尴尬,另一方面,分布式共享机制能够统一版权滥用标准,难以篡改的性质能够防止版权滥用,实现版权的反向保护与充分利用。     

The Evolution of Audit Regulation in a Russian Market Economy

Abstract

This paper reports on a study of the audit profession in Russia in 1996. It builds on the work of Badykova (1996) in the examination of audit in Russia in the mid-1990s in comparison to the United Kingdom. The paper concurs with the above previous research regarding the moves made towards the internationalization of auditing standards, the role of the auditor in compliance work, and the nature of the users of audited information.

The paper is set in a business context, which includes social and economic changes, to offer a perspective on the lack of any historical evidence of independent audit in Russia and emphasizes the recent change (by Presidential Decree) towards the legal enforcement of auditing standards. The motives for control and inspection are examined in the context of the twin objectives of legal compliance and certification. The role of the auditor in court is considered in terms of impartial fact finding and re-qualification of approved individuals compared with the adversarial system in the United Kingdom. The mandatory nature of audit in Russia by the court or public prosecutor is compared with the powers of the regulatory bodies in the United Kingdom and the findings identify an apparent lack of separation between the business entity and individuals.

The paper further examines the independence of the audit firm and the nature and content of the audit report in Russia along with sanctions for non-compliance. In conclusion, an attempt is made to evaluate the implications of the key differences identified as a basis for consideration of possible developments in Russia. These conclusions are placed in the context of the educational developments in the teaching of auditing processes and the Russian work ethic. The paper emphasizes the necessity to strengthen and regulate the audit profession at all levels by tightening up eligibility and entry qualifications with indigenous Russian auditors potentially replacing seconded staff from western audit organizations.

The social and economic changes that Russia has experienced in recent years include the dissolution of the Union of Soviet Socialist Republics (USSR), policies of 'glasnost' (publicity) and 'perestroika' (economic and social reforms) introduced by Gorbachev (Hosking, 1992), along with the opening up of Russia to traders and travelers alike.     

Audit education role in decreasing the expectation gap

The need for change in the accounting and audit profession is a topic discussed and accepted by both regulators and accounting professionals. The authors aimed to investigate whether audit education has an effect on the existence of the audit expectation gap. To achieve this objective, they administered a survey on students, used as proxies for different categories of stakeholders. The results highlight that audit education is impactful in covering the audit reasonableness gap, thus more action in this direction is necessary.