Research on Problems and Countermeasures of Blockchain Big Data Audit Application ——Taking the Exploration of the Establishment of an Alliance Chain in Guangdong Province as an Example
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摘要: 随着区块链技术以及审计信息技术的快速发展,区块链与大数据审计的理念融合,将大大提升审计的数据功能和信 息经济职能。笔者通过对区块链技术在大数据审计的应用探索,针对国内外审计信息化建设的短板,基于现有我省已建成的 数据中心提出了按未上链审计数据与区块链审计数据的不同数据处理流程相融合的设计理念。结合区块链应用方向进行 SWOT分析,提出了通过共识机制、智能合约的约定规则组建联盟链的方式,并设计应用模型进行比较选优,对实践、技术融 合、人才培养等方面提出对策及路径解决方案。创新的思路及研究成果为未来审计信息化统一平台、数据共享机制和大数 据运用的发展进行了前沿探索的新思维。Abstract: With the rapid development of blockchain technology and audit information technology, the integration of the concepts of blockchain and big data audit will greatly enhance the data function and information economic function of audit. Through the exploration of the application of blockchain technology in big data auditing, and aiming at the shortcomings of audit information construction at home and abroad, based on the existing data centers built in our province, the author puts forward the audit data based on unchained audit data and blockchain audit data. The design concept of the integration of different data processing procedures. Based on the SWOT analysis of the application direction of the blockchain, it proposes the way to form the alliance chain through the consensus mechanism and the agreed rules of the smart contract, and designs the application model for comparison and selection, and proposes countermeasures and paths for practice, technology integration, and talent training. Innovative ideas and research results provide cutting-edge exploration and new thinking for the development of a unified audit information platform, data sharing mechanism and big data application in the future.
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Key words:
- Blockchain /
- Big data /
- Audit /
- Application
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