With the rapid development of information technology along with continual advancements in social and economic wellbeing, the economic activities of audited units have become increasingly complex. To satisfactorily perform supervisory duties, the technological methods used in military audits must continue to be improved. Significant developments have been made in blockchain technology in recent years. Its characteristic of decentralization is conducive to improving the integrity and reliability of data storage, its traceability can help verify the authenticity of information, and its openness, transparency, and tamper resistance are conducive to ensuring the security of the evidence. An intelligent, flexible, real-time, and full-process audit paradigm can be designed according to different audit scenarios because the smart contract of the blockchain is programmable. To explore the application of blockchain technology to a military audit operation platform, this dissertation combines the characteristics of blockchain technology with the practice of military audits. Based on an analysis of the necessity and feasibility of the military audit operation platform in the blockchain environment, the authors propose the concept of its construction and operation, where this can help with the development of military audit information and accelerate the process of modernization of the military audit process.
陈雄智,张博雨.【邀请论文】基于区块链环境的军队审计作业平台建设构想[J].国防科技,2021,42(4):103-110；CHEN Xiongzhi, ZHANG Boyu. Invited Paper: Military audit operation platform based on blockchain[J]. National Defense Technology,2021,42(4):103-110复制