基于区块链技术的应收账款电子函证架构  

Electronic accounts receivable confirmation framework based on block chain technology

作　　者：陈旭[1] 徐望娥 CHEN Xu;XU Wange(Accounting School, Chongqing University of Technology, Chongqing 400054, China)

机构地区：[1]重庆理工大学会计学院,重庆400054

出　　处：《重庆理工大学学报（社会科学）》2020年第8期97-106,共10页Journal of Chongqing University of Technology（Social Science）

摘　　要：函证是应收账款审计最有效的方法。执行应收账款函证,既可以为审计机构提供进一步的审计证据,又可以帮助企业更科学地评估应收账款。增加了企业财务信息的可靠性,并提供有效的信息以支持企业管理者和投资者进行财务决策。分析应收账款线下函证和线上函证的执行过程以及存在的问题,阐述区块链的工作原理和特征,通过对区块链3种类型适用场合的解读,建立区块链环境下的应收账款电子函证框架,探讨区块链技术在应收账款审计工作中的应用。Confirmation is the most effective method of accounts receivable audit.The implementation of accounts receivable confirmation not only provides further audit evidence for audit institutions,but also helps enterprises to scientifically evaluate accounts receivable.It increases the reliability of enterprise financial information and provides effective information to support enterprise managers and investors to make financial decisions.This paper analyzes the execution of offline confirmation and online confirmation of accounts receivable,as well as the existing problems during the execution,expounds the working principle and characteristics of block chain,sets up accounts receivable electronic confirmation framework with block chain technology through the understanding of the three types of block chain applicable occasions,discusses the application of block chain technology in accounts receivable audit work.

关 键 词：区块链 应收账款审计 电子函证 

分 类 号：F239[经济管理—会计学]