摘要
2016年后中国投入分布式账本研发的公司数量呈井喷式发展,目前分布式账本创新的中心城市是北京、深圳、上海。平安银行、万达网络、微众银行、乐视金融、万向控股、蚂蚁金融等公司是全球七大分布式账本联盟的国内主要参与者,普华永道、安永、德勤等会计师事务所也积极投入研发,但是国内会计师事务所稍显迟缓,分布式账本的均衡稳定研发群体尚未形成。文章通过QCA方法证明研发创新绩效是管理透明度、人才强度、资金支持、财务风险、技术话题性等多因素共同作用的结果,任何单一因素都不是创新绩效的必要条件。技术话题性和人才强度及资金支持的三要素结合、技术话题性和资金支持及低财务风险的三要素结合,以及管理透明度、技术话题性、人才强度、资金支持和低财务风险的五要素结合,是分布式账本研发创新驱动的三种重点组合条件,也是分布式账本实践路径的备选方案。
After 2016,China's investment in distributed ledger R&D has begun to develop in a spurt manner.At present,the central cities for China's distributed ledger innovation are Beijing,Shenzhen and Shanghai.PingAn Bank,Wanda Network,Weizhong Bank,LeEco Finance,Wanxiang Holdings,Ant Financial and other companies are the main domestic players in the world s seven largest distributed ledger alliances.Accounting firms such as PwaterhouseCoopers,Ernst & Young,Deloitte & Touche also actively invest in research and development,and domestic accounting firms are slightly slow.The balanced and stable R&D group of distributed ledgers has not yet been formed.Through the QCA method,the article proves that R&D innovation performance is the result of multiple factors such as management transparency,talent intensity,financial support,financial risk,and technical topicality.No single factor is a necessary condition for innovation performance.There are three key combination conditions for the development of distributed ledger R&D innovation,which are the alternative to the distributed ledger practice path:Combining the three elements of technical topics and talent strength and financial support;combining the three elements of technical topics and financial support and low financial risks,combining management transparency and technical topics with talent strength and financial support and low financial risk.
作者
乔鹏程
孙海荣
Qiao Pengcheng;Sun Hairong(Finance and Economics College,Tibet University for Nationalities,Xianyang 712082,China;School of Journalism and Communication,Northwest University of Political Science and Law,Xi'an 710122,China)
出处
《中国科技论坛》
CSSCI
北大核心
2019年第4期58-67,110,共11页
Forum on Science and Technology in China
基金
西藏自治区自然科学基金项目"区块链技术与管理信息生态重构"(XZ2017ZRG-60)
陕西省社科联重大理论研究项目"区块链视角的陕西省大数据公共服务生态建设"(2018Z005)
关键词
分布式账本技术
区块链
科技研发
会计信息化
Distributed ledger
Block chain
R&D
Accounting information technology
