区块链+农村金融：优势、应用与挑战

区块链技术具有去中心化、分布式账本、公开透明及智能化合约等技术特点,与金融领域存在较高契合度。通过对既有文献的梳理,发现区块链技术将从完善农村征信体系、缓解信息不对称、防范金融风险、助力普惠金融四个方面助力农村金融发展。目前区块链技术已在农村农业供应链金融、农业保险、支付结算与征信业务得到初步应用并取得不错的成果,但进一步加强区块链技术在农村金融产品中的应用还面临技术、安全、组织与法律监管四个方面的挑战。针对上述问题,本文从数字乡村建设、人才队伍建设、部门沟通协调机制与法制建设四个方面提出相关建议,以期对深入推进“区块链+农村金融”提供一定参考。     

The impact of blockchain technology on the online purchase behavior of green agricultural products

The purpose of this study is to identify and investigate the types of trust and their impact mechanisms in the application of blockchain technology for green agricultural products. A mixed research approach was used in this study. First, qualitative in-depth interviews with consumers were conducted to identify the technological path (blockchain technology), and the information disclosure path (environmental information of green agricultural products) that affect consumer trust. Two types of consumer trust were also identified, namely, cognitive trust in blockchain technology (digital trust), and instantaneous trust in blockchain technology disclosure information (swift trust), both of which play a role in influencing consumers’ immediate purchase. Then, based on the interview results, a theoretical model for this study was developed by combining signal theory and trust transfer theory. Through a quantitative survey, 474 valid data were collected to empirically examine the role of consumer blockchain technology experience and environmental information transparency perceived on digital trust and swift trust, and the role of both types of trust on impulse buying. The results show that consumer blockchain technology experience can significantly and positively affect the environmental information transparency perceived. And both have a positive effect on digital trust and swift trust. Also both trusts have a significant effect on impulse buying. Further mediating effects confirm the environmental information transparency perceived as an important intrinsic mechanism by which the blockchain technology experience influences consumer trust. The results of this study add an empirical basis for the role of blockchain technology. It also provides a reference for technology adoption by related companies.     

小微企业融资模式创新研究

小微企业融资长期以来都是国内外学者追逐的研究热点。本文分析了国内外有关小微企业融资的研究成果,并对小微企业融资现状进行了深入考察,剖析了中国小微企业融资难、融资贵的真正原因。在此基础上,讨论了小微企业传统融资模式及其创新模式,以及由此带来的新问题。最后从政府部门、监管部门以及企业等利益相关者角度提出了破解小微企业融资难题的政策建议。     

区块链技术在审计中的应用研究

近年来,区块链技术受到了各行各业的关注。在此背景下,把区块链技术应用在审计领域中成为一个值得思考的问题。通过分析区块链技术的特点,找到区块链技术在审计中应用的优势。同时从储存成本、人员培训、信息安全、制度规范、核心技术五个方面提出区块链技术在审计领域应用面临的问题,给出相应的解决对策,以期为区块链在审计中的应用提供切实可行的帮助。     

基于联盟区块链的铁路客运出行服务系统研究

铁路客运出行服务系统需要与多个企业进行数据交互,各主体间存在缺乏信任、数据格式不统一、对账环节低效等问题,制约了铁路客运出行服务的发展。而区块链具有去中心化、不可篡改、全程留痕等特点,在铁路客运出行服务系统中引入区块链技术,有助于解决多方主体交易难题。在总结铁路客运出行服务系统现状的基础上,结合开源分布式账本平台Fabric的特点与优势,设计基于联盟区块链技术的铁路客运出行服务系统架构,并对系统的基本框架和业务流程进行了描述和分析,提出铁路客运出行服务系统中的数据共享、数据存储、数据安全、清分结算等关键技术,可以实现多方数据的可用不可见,提高合作企业参与的积极性,将为加快促进综合交通一站式出行服务平台建设提供研究支撑。     

基于区块链技术的互信共赢型供应链信息平台构建〖JP〗

在传统供应链信息系统中信息孤岛现象普遍存在,导致信息交互的及时性及真实性难以保障。区块链技术是一种去中心化的高信任度分布式数据库账本技术,具有可溯源、信息无法篡改等特点,能够有效化解供应链信息系统难题。建立以区块链技术为核心的供应链信息平台,能够有效连接供应链联盟、金融机构及政府监管部门,促使供应链中商流、物流、资金流、信息流四流合一,从而构建互信共赢的供应链生态体系。探讨了区块链智能合约在供应链上的应用,提出了适用于供应链联盟的随机动态股权证明（SDPoS）共识机制,并以汽车供应链为应用场景,分析了区块链技术在供应链信息系统中的适用性及优越性,为区块链技术在供应链及其它领域的应用提供了新思路。     

Bibliometrics-based evaluation of the Blockchain research trend: 2008 – March 2017

The aim of this study is to review the literature growth and author productivity of Blockchain technology research from 2008 to March 2017. 801 articles were retrieved from Scopus database and analyzed with bibliometrics approach using different perspective views. The author productivity was derived using the Lotka’s law and K-S test was performed to verify the reliability. The result indicates that the number of literatures on Blockchain is still increasing. Three stages of Blockchain research change were discovered. In 2008 to 2013, the topics were related to the Bitcoin and cryptocurrencies; in 2014 to 2015, the number of Bitcoin literatures grew rapidly; after 2016, a lot of researchers are paying attention to the techniques of Blockchain and smart contract. Moreover, the distribution of author productivity meets the study of Lotka. This study presents state-of-the-art and abstract the trend of Blockchain research regarding several perspectives of bibliometrics analysis.     

Interoperability: Our exciting and terrifying Web3 future

This article introduces the next major generational evolution of the web: Web3. We review the fundamental evolution of the internet and the web over the past 3 decades, including a brief presentation of the publications in Business Horizons that are important in a discussion of the emergence of Web3. We then discuss what these recent developments mean to organizations, consumers, and the public. Though the degree to which Web3 will be widely adopted is uncertain, these technologies are already creating both exhilarating and terrifying implications for e-commerce, digital media, online social networking, online marketplaces, search engines, supply chain management, and finance, among others. We propose the consideration and management of technical, organizational, and regulatory interoperability for Web3 to deliver on its promises of value and that failure to consider these interoperability components may destroy economic value, consumer confidence, or social issues online. We also call on our fellow researchers to focus on these interoperability issues and how they might impact the positive and negative sides of Web3 technologies to help us understand and shape our Web3 future.     

Accounting for digital currencies

The purpose of this paper is twofold: (i) to investigate some of the main issues surrounding the classification of digital currencies, and (ii) to identify the accounting practices and standards tied to digital currencies. This paper discusses two different types of digital currencies, including: central bank digital currencies (CBDCs) and privately issued cryptocurrencies such as Bitcoin. The findings of this study suggest that current accounting standards do not precisely cover the accounting treatment of digital currencies, even though the estimated value of market capitalisation of cryptocurrency in 2022 was USD 200 billion. This conceptual paper identifies the imminent need for an accounting standard to provide guidance on the identification, classification, measurement, and presentation of digital currencies. In the interim, existing accounting standards can be amended to incorporate digital currencies to avoid inconsistent global accounting approaches.     

Economics of blockchain-based securities settlement

We undertake economic modeling of the behavior of participants in blockchain-based securities settlement implemented through hashed timelock contracts (HTLCs). HTLCs have been noted to have the problem of failure when one of the participants attempted to void the transaction by making a late signature. We propose that the premium should be paid by a structurally favorable participant and show that failure due to late signatures rarely occurs according to the utilities of the participants after the introduction of the premium theoretically. Then we conduct quantitative analysis using KRX bond settlement data and show that the proposed method provides better settlement results than the benchmark model. In particular, our results help regulator or policy makers consider fintechs in their regulatory and policy decisions without significantly departing from their original framework.