摘要
政府审计对于预防和治理腐败具有积极的推进作用。信息技术的发展在促进政府审计积极发挥腐败治理功能的同时,也催生了一系列政府审计腐败治理功能建设的新需求。区块链技术能够为政府审计腐败治理功能的优化赋能:区块链体系架构去中心化有助于实现反腐协同;信息透明助力政府审计揭示隐蔽性腐败;交易不可篡改提高审计结果的问责效力。区块链技术为搭建审计大数据平台提供了低成本的基础设施,依托“区块链+审计”平台构建腐败治理协同体系,可实现腐败预警、腐败控制、腐败惩处、腐败预防功能的有机整合,形成多层面、全方位的腐败治理新格局。
Government audit plays a positive role in preventing and controlling corruption.The development of information technology not only promotes the government audit to fight corruption,but also gives birth to a series of new demands for the construction of government audit corruption governance function.Blockchain technology can empower the optimization of government audit corruption governance function.The decentralization of blockchain architecture helps to achieve anticorruption coordination,information transparency helps government audit reveal hidden corruption,and tamper-resistant transactions improve the accountability effectiveness of the audit results.Blockchain technology provides a low-cost infrastructure for the construction of audit big data platform.A collaborative system of corruption governance built on the blockchain+audit platform can achieve the organic integration of early corruption warning,corruption control,corruption punishment and corruption prevention functions,and form a new pattern of multilevel and all-round corruption governance.
作者
唐衍军
蒋尧明
Yanjun Tang;Yaoming Jiang(School of Economics and Management,East China Jiaotong University,Nanchang Jiangxi 330013,China;Accounting Development Research Center,Jiangxi University of Finance and Economics,Nanchang Jiangxi 330013,China)
出处
《会计与经济研究》
CSSCI
北大核心
2020年第4期46-58,共13页
Accounting and Economics Research
基金
国家自然科学基金项目(71962011)
江西省高校人文社科规划项目(JJ19102)。
关键词
政府审计
区块链
腐败
国家治理
大数据
government audit
blockchain
corruption
state governance
big data
