摘要
公共资源配置规范化透明化成为一项关乎中国特色社会主义市场经济阳光化发展的重大课题,使得公共资源配置审计也逐渐成为重点审计工作之一。然而,我国当前的公共资源配置审计流程存在诸多困境,如公共资源配置审计流程效率低、审计证据质量低、审计监督局部化等。这些问题亟需改善。深入研究当前公共资源配置审计流程缺陷的改善路径,发现区块链技术的智能合约机制、密码学基础、梅克尔树结构等,能够解决公共资源配置审计流程存在的诸多问题。因此,研究设计基于区块链技术的公共资源配置审计流程,探索公共资源配置审计智能化的实现方法,将为我国推进公共资源配置审计智能化转变提供核心理论支撑。
The standardization and transparency of public resource allocation has become a major issue related to the sunny development of the socialist market economy with Chinese characteristics,making public resource allocation auditing gradually become one of the key audit tasks.However,there are many problems in the current audit process of public resource allocation in China,such as low efficiency,low quality of audit evidence,and localized audit supervision.These problems are demanding prompt solutions.Through in-depth research on the improvement path of the current public resource allocation audit process defects,it is found that the smart contract mechanism,cryptographic foundation,Merkle tree structure of blockchain technology can solve many problems in the audit process of public resource allocation.Therefore,researching and designing a new audit process of public resource allocation based on blockchain technology,exploring intelligent implementation of public resource allocation audits,will provide core theoretical support for promoting the intelligent transformation of public resource allocation audits in China.
作者
黎明
陈桂利
LI Ming;CHEN Guili(School of Accounting,Chongqing University of Technology,Chongqing 400054,China)
出处
《重庆理工大学学报（社会科学）》
CAS
2024年第2期88-95,共8页
Journal of Chongqing University of Technology（Social Science）
关键词
区块链技术
公共资源配置
审计流程设计
blockchain technology
public resource allocation
audit process design
