%0 Journal Article
%T 区块链技术对企业财务风险的识别与防范
The Identification and Prevention of Blockchain Technology for the Enterprise Financial Risks
%A 宋环宇
%J Frontiers of International Accounting
%P 208-213
%@ 2169-2580
%D 2023
%I Hans Publishing
%R 10.12677/FIA.2023.122027
%X 企业运营发展离不开财务的支撑,但目前在财务方面存在很大的风险,用传统方法识别防范风险不仅成本高而且效率低,会浪费大量的人力物力。区块链技术作为现在最流行的新兴技术,本质是一种分布式记账,具有去中心化、去信任机制、不可篡改匿名性,与财务领域结合,利用其各层级架构、各种优势识别和防范财务风险,指出大多数上市公司常见风险,比如资金活动成本高、信息披露不及时、内部控制制度不健全或供应链管理不完善等。
The operation and development of enterprises cannot be separated from financial support, but at present, there are great financial risks. Using traditional methods is not only a high cost and low efficiency, which will waste a lot of manpower and material resources. As now the most popular emerging technology, the essence of blockchain technology is a distributed bookkeeping, with decentralized, to trust mechanism, can not tamper with anonymity, combined with the financial field, using its various level architecture, various advantages to identify and prevent financial risks and point out that most common risks of listed companies, such as high cost of capital activities, information disclosure is not timely, internal control system is not sound or imperfect supply chain management, etc.
%K 区块链技术,财务风险,去中心化
Blockchain Technology
%K Financial Risk
%K Decentralized
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=67560