区块链在计算机审计中的应用研究.docxVIP

区块链在计算机审计中的应用研究李孟萱Research on the application and development of block chain in computer auditLi, Meng xuan2017年2月25日摘要随着时代的快速发展与变迁，互联网的变化可谓日新月异，信息化时代的到来不仅改变了我们的生活，更促进了传统行业的变革与创新。会计与审计行业则是典型的传统行业，在如今“互联网+”的社会中，会计与审计等传统行业也逐渐与先进的信息技术进行融合，大中型企业内部在努力推行会计电算化，使用先进的会计信息系统来代替传统而繁琐的手工会计工作，因而，审计行业也逐渐由手工审计模式过渡到了计算机辅助审计模式。计算机辅助审计的实施，简化了审计人员的工作，提高了审计效率与质量。然而，当今的审计领域仍然存在着工作量巨大，效率较低问题，更为致命的是，审计行业面临“信任缺失”问题。而作为比特币底层支持技术的区块链，其本质就是一个分布式数据库，具有去中心化、去信任化、透明公开、不可篡改等特性，这与审计的思想、鉴证功能保持一致。区块链已引起了国内外金融、商业巨头，四大的高度重视，有望为会计、计算机审计带来一次重大的发展与创新。本篇论文将主要从五个部分研究区块链技术在计算机审计领域的应用与发展，首先介绍计算机辅助审计的含义与内容、计算机审计的特点与模式；其次，介绍区块链的相关核心技术，包括其交易模型、工作量证明机制等；随后，讨论区块链与计算机审计的融合，包括区块链的特性如何适应于计算机审计、如何应用、以及对计算机审计带来的改变等；再次，讨论区块链审计可能带来的问题及相关应对措施；最后，介绍当前区块链在审计领域内的发展现状并对其未来做出展望。关键词：计算机审计；区块链；信息系统；分布式账本；数据库AbstractWith the rapid development and changes of the times, the change of the Internet is giant, the arrival of the information age not only changed our lives, but also promote the transformation and innovation of traditional industries. Accounting and auditing are typical traditional industries, in todays Internet plus society, accounting and auditing and other traditional industries gradually integrate with advanced information technology, large and medium-sized enterprises are in efforts to import the accounting computerization information system, they use advanced information technology to replace the traditional manual and cumbersome accounting work, therefore, the audit industry is developing gradually from manual mode to the computer aided audit mode.The implementation of computer assisted audit simplifies the work of auditors and improves the efficiency and quality of audit. However, there are still a lot of work in the field of audit, the problems of low efficiency are still alive. What’s worse, audit industry is facing the problem of lack of trust. Fortunately, block chain, as bitcoin’s underlying technology, is a distributed database, with decentralization, no need of trust, transparency, can’t be tampered and ot