财务管理-基于区块链技术的联网审计风险防范探究.docxVIP

ADDIN CNKISM.UserStyle摘 要 随着我国经济社会的发展，审计经济监督的重要性越来越彰显出来。在大数据背景下，联网审计与区块链技术应运而生。区块链技术与联网审计的结合给审计行业带来新机遇的同时也带来了一系列问题。本文紧跟当今大数据发展和国家经济发展的趋势，通过研究基于区块链技术下的联网审计存在的问题，对这些问题的剖析并提出相应对策，能够给审计的发展带来新的机遇。 本文首先介绍了联网审计和区块链技术的含义、工作原理，通过研究他人的文献及阅读其他资料，分析了基于区块链技术的联网审计存在的风险，并从政府部门促进相关法律法规的完善、加快区块链技术研发与更新、加强被审计单位内部控制、完善数据保护机制、培养复合型审计人才以及加快传统审计单位业务转型六个方面来提出关于如何防范基于区块链技术下的联网审计风险的建议。 关键词：联网审计； 区块链技术； 风险防范 Abstract With the development of our country’s economy and society, auditing plays an increasingly role on China’s economic supervision. In the context of big data, online auditing and blockchain technology emerge at the historic moment. The combination of blockchain technology and online auditing brings new opportunities to the audit industry, but also brings a series of problems. This paper closely follows the current trend of big data development and national economic development. By studying the existing problems of internet-based audit based on blockchain technology, this paper analyzes these problems and proposes corresponding countermeasures, which can bring new opportunities to the development of auditing. This article first introduced the meaning of network auditing and blockchain technology, working principle, analyzed the risk of online auditing based on blockchain technology through the study of literature and reading other materials, and then from the government departments to promote the improvement of relevant laws and regulations, to accelerate the research, development and update of blockchain technology, strengthen the auditees internal control, perfect the data protection mechanism, cultivating the audit talents, and to speed up the traditional audit unit business transformation six aspects to put forward about how to prevent based on blockchain technology under the network audit risk. Key Words: online auditing; blockchain technology; risk prevention 目 录 TOC \o 1-3 \h \z \u 一、联网审计及区块链概述 ( 1) （一）联网审计概述 ( 1) （二）区块链概述 (2) （三）区块链技术应用于联网审计的必要性 (5) 二、区块链技术