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基于区块链环境的军队审计作业平台建设构想
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陆军勤务学院

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E232.6

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Conception of the Construction of Military Audit Operation Platform Based on the Blockchain
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Army Logistics University

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    摘要:

    在信息技术高速发展、社会经济水平不断进步的背景下,被审计单位经济活动日益复杂,军队审计全面履行监督职责,必须不断丰富手段方式、创新技术方法。近年来,区块链技术逐渐进入人们的视野,其去中心化的特点有利于提高数据存储的完整性、可靠性;可追溯特点有利于验证信息的真实性;公开透明、不可篡改的特点正与审计对证据安全性的要求不谋而合;利用区块链智能合约可编程特点,可以根据不同审计场景设计出智能、灵活、实时、全程的审计范式。为探究区块链技术与军队审计作业平台的结合应用,本文结合区块链技术特点和军队审计实际,在分析构建区块链环境下军队审计作业平台必要性和可行性基础上,提出基于区块链环境的军队审计作业平台建设构想及保障措施,以助力军队审计信息化发展,加速军队审计现代化进程。

    Abstract:

    In the context of the rapid development of information technology and the continuous advancement of social and economic levels, the economic activities of audited units have become increasingly complex, and military audits must continue to enrich methods and innovate technological methods to fully perform their supervisory duties. In recent years, blockchain technology has gradually entered our field of vision, and its decentralization are conducive to improving the integrity and reliability of data storage; its traceability are conducive to verifying the authenticity of information; its openness, transparency, and non-tampering features are positive. It coincides with audit requirements for evidence security; as the smart contract of blockchain is programmable, an intelligent, flexible, real-time, and full-process audit paradigm can be designed according to different audit scenarios. In order to explore the combined application of blockchain technology and the military audit operation platform, this paper combines the characteristics of blockchain technology and the military audit practice, and based on the analysis of the necessity and feasibility of the military audit operation platform in the blockchain environment, proposes the construction concept and guarantee measures of the military audit operation platform in the blockchain environment, which could help with the military audit information development and accelerate the military audit modernization process.

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  • 收稿日期:2020-12-02
  • 最后修改日期:2021-01-12
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