重庆理工大学学报2024，Vol.38Issue(4)：88-95,8.DOI:10.3969/j.issn.1674-8425(s).2024.02.007
基于区块链技术的公共资源配置审计流程设计
Design of public resource allocation audit process based on blockchain technology
黎明 1陈桂利1
作者信息
- 1. 重庆理工大学 会计学院,重庆 400054
- 折叠
摘要
Abstract
The standardization and transparency of public resource allocation has become a major issue related to the sunny development of the socialist market economy with Chinese characteristics,making public resource allocation auditing gradually become one of the key audit tasks.However,there are many problems in the current audit process of public resource allocation in China,such as low efficiency,low quality of audit evidence,and localized audit supervision.These problems are demanding prompt solutions.Through in-depth research on the improvement path of the current public resource allocation audit process defects,it is found that the smart contract mechanism,cryptographic foundation,Merkle tree structure of blockchain technology can solve many problems in the audit process of public resource allocation.Therefore,researching and designing a new audit process of public resource allocation based on blockchain technology,exploring intelligent implementation of public resource allocation audits,will provide core theoretical support for promoting the intelligent transformation of public resource allocation audits in China.关键词
区块链技术/公共资源配置/审计流程设计Key words
blockchain technology/public resource allocation/audit process design分类
管理科学引用本文复制引用
黎明,陈桂利..基于区块链技术的公共资源配置审计流程设计[J].重庆理工大学学报,2024,38(4):88-95,8.
