Governance of Decentralized Autonomous Organizations  

作　　者：Galia Kondova Renato Barba 

机构地区：[1]University of Applied Sciences and Arts Northwestern Switzerland,Basel,Switzerland

出　　处：《Journal of Modern Accounting and Auditing》2019年第8期406-410,共5页现代会计与审计（英文版）

摘　　要：This paper draws parallels between the OECD principle on disclosure and transparency and the decentralized autonomous organization(DAO)governance on a blockchain.It provides an overview of the DAO concept based on self-executing smart contracts on a blockchain.The blockchain keeps a record of data and tranasctions in a decentralized and immutable form.The self-executing smart contracts on a blockchain ensure transparency and automation of the decision-making process in a DAO.The paper concludes that a DAO governance structure provides for transparency and enables shareholders to exercise their rights in an informed way.Considering the early stage of development of DAOs,however,caution is needed especially with regards to potential protocol vulnerabilities and legal uncertainties.

关 键 词：DAOs blockchain CORPORATE GOVERNANCE SMART CONTRACTS 

分 类 号：TP3[自动化与计算机技术—计算机科学与技术]