基于区块链技术的企业财务共享机制  

On Financial Sharing Mechanism in Enterprises Based on Blockchain Technology

作　　者：贺琼[1] He Qiong(Dalian University of Finance and Economics,Dalian 116622,China)

机构地区：[1]大连财经学院,辽宁大连116622

出　　处：《黑河学院学报》2021年第5期77-78,107,共3页Journal of Heihe University

摘　　要：现代企业建立财务共享模式是实施财务转型的重要形式。由于传统财务共享模式存在审核成本增加、人员流动性大及数据安全隐患等诸多问题。区块链技术的去中心化、严格的身份认证建立起信任机制,运用该技术在建立企业财务共享机制过程中,解决财务共享机制存在的问题。Establishing fi nancial sharing mode is an important form for modern enterprises to implement fi nancial transformation.The model can address many problems in the traditional fi nancial sharing mode,such as the increase of audit cost,frequent personnel mobility and data security risks.The decentration of blockchain technology can construct the trust mechanism by strict authentication.The application of this technology in constructing the fi nancial sharing mechanism can solve the problems in the system.

关 键 词：财务共享机制 区块链技术 去中心化 

分 类 号：F230[经济管理—会计学]