“区块链”视角下企业财务共享模式架构的效益分析  

Benefit Analysis of Enterprise Financial Sharing Mode Structure from Perspective of“Block Chain”

作　　者：张红梅[1] ZHANG Hong-mei(Dalian University of Finance and Economics,Dalian 116600,China)

机构地区：[1]大连财经学院,辽宁大连116600

出　　处：《宜春学院学报》2020年第10期50-53,88,共5页Journal of Yichun University

摘　　要：伴随着集团公司的发展,财务共享从最初的高效逐渐转变为低能,制约着企业的进一步发展。其存在诸多问题,如流程复杂、难以管控、数据集中易泄露、数据信任易篡改等。区块链技术,恰好有去中心化、去信任化、不可篡改、可追溯等特点。本文先分析了区块链技术和财务共享的兼容性,然后运用AHP层次分析法,对比传统企业财务共享和区块链背景下企业财务共享的财务、客户、内部流程以及其他四个维度。研究表明,区块链技术可以有效提高财务共享的效率、节约人力资本并保证财务信息的可追溯性,使企业财务数据和业务数据更加完整、安全,区块链背景下的财务共享具有显著的优越性。With the development of the group company,financial sharing has gradually changed from high efficiency to low energy,which restricts the further development of the enterprise.It has many problems,such as complex process,difficult control,easy leakage of data set,data trust and easy tampering,etc.Blockchain technology happens to be decentralized,discredited,untamable,traceable and so on.This paper first analyzes the compatibility of block chain technology and financial sharing,and then USES AHP analytic hierarchy process to compare the financial,customer,internal process and other four dimensions of corporate financial sharing under the background of traditional corporate financial sharing and block chain.Research shows that blockchain technology can effectively improve the efficiency of financial sharing,save human capital and ensure the traceability of financial information,so as to make corporate financial data and business data more complete and secure.Financial sharing under the background of blockchain has significant advantages.

关 键 词：区块链技术 财务共享 数据安全 解放人力 

分 类 号：F275[经济管理—企业管理]