科技智囊Issue(6)：37-46,10.DOI:10.19881/j.cnki.1006-3676.2025.06.05
智能合约驱动下ESG审计链式可信机制构建
The Construction of ESG Audit Chain Trusted Mechanism Driven by Smart Contracts
摘要
Abstract
[Research purpose]With the continuous expansion of global ESG investment scale,issues of data authenticity and credibility in the audit process have become increasingly prominent,seriously affecting market efficiency.Building a data on-chain verification model for distributed ledgers driven by smart contracts can improve the transparency of the whole process of ESG audits and strengthen the trust mechanism.[Research method]This study conducts a systematic review of the prevailing challenges in ESG auditing,including data authenticity gaps,process inefficiencies,and trust deficits.Through an in-depth analysis of blockchain smart contract characteristics,it proposes a"tiered on-chain data architecture—smart contract-enabled node verification"chain trusted mechanism design.[Research conclusion]Research has shown that the combination of smart contracts and blockchain technology can achieve automatic verification,tamper proof,and real-time tracking of ESG audit data,significantly enhancing the transparency and reliability of the audit process.To improve data authenticity in auditing,the following measures are recommended:first,to improve the core algorithm and chain verification mechanism,and break through key technical barriers;second,to establish a unified data standard and audit process specification;third,to build a coordinated promotion system between industries and policies;fourth,to build data integration applications with blockchain as the core.关键词
区块链技术/ESG审计/数据上链/智能合约Key words
blockchain technology/ESG audit/data on chain/smart contracts分类
社会科学引用本文复制引用
谢礼昕,陆岷峰..智能合约驱动下ESG审计链式可信机制构建[J].科技智囊,2025,(6):37-46,10.基金项目
上海市"科技创新行动计划"软科学研究项目"完善上海科技金融生态体系的政策研究"(24692102000). （24692102000）
