基于区块链技术的行政事业单位内部控制体系构建研究

行政事业单位内部控制是实现国家治理现代化的坚实基础和有力保障,是提升政府治理效能的客观要求.数字时代的来临,不仅推动了大会计融合的发展,也对行政事业单位内部控制建设提出新的挑战和更高的要求.本文采用规范研究方法,通过对信息化环境下行政事业单位内部控制体系局限性进行分析,提出基于区块链技术的内部控制体系的初步构想.以期借助区块链的核心技术优势,进一步优化和完善现有内部控制体系.

Research on Internal Control System Construction of Administrative Institutions based on Blockchain Technology

The internal control of administrative institutions is a solid foundation and powerful guarantee for the modernization of national governance,and an objective requirement for improving the efficiency of government governance.The advent of digital era not only promotes the development of integration of management accounting and financial accounting,but also puts forward new challenges and higher requirements for the construction of internal control in administrative institutions.This article uses normative research methods,proposes to build an internal control system based on blockchain technology through the analysis of the limitations of the internal control system of administrative institutions in the intelligent environment.In order to further optimize and improve the existing internal control system with the help of the core technology advantages of blockchain.