财务共享模式下基于区块链技术的资金管理研究  

Fund Management Based on Blockchain Technology in Financial Sharing Mode

作　　者：安琪 张志强[1] AN Qi;ZHANG Zhiqiang

机构地区：[1]河北师范大学商学院,河北石家庄050000

出　　处：《商业经济》2020年第11期166-168,共3页Business & Economy

基　　金：2019年河北省高等学校人文社会科学研究项目(GH191072)。

摘　　要：财务共享中心实现了资金的集中调配和合理分配,为集团企业创造了更高的经济价值,但是现阶段财务共享模式下的资金管理由于自身存在局限性,显现出支付效率低、监管力度相对不强、资金运营成本较高等一系列问题。而区块链技术主要采用去中心化思想、加密算法、智能合约等技术,满足了财务共享模式对于效率性、数据安全与交易人员相互信任的整体需求,将区块链技术嵌入到财务共享服务模式当中可以有效改善当前集团企业资金管理面临的困境,促进企业的可持续发展。A financial shared center is to realize the centralized allocation and rational allocation of funds,which creates higher economic value for the group enterprises.However,due to its limitations,financial management under the mode of financial sharing shows a series of problems,such as low efficiency of payment,relatively weak supervision,and high cost of capital operation.The blockchain technology mainly adopts the decentralized idea,encryption algorithm,smart contract and other technologies to meet the overall requirements of the financial sharing mode for efficiency,data security and mutual trust of transaction personnel.Embedding the blockchain technology into the financial sharing service mode can effectively improve the current difficulties faced by the group enterprises on fund management and promote the sustainable development of the enterprises.

关 键 词：财务共享 区块链技术 资金管理 

分 类 号：F230[经济管理—会计学]