基于区块链技术的企业预算管理体系构建  

Construction of Enterprise Budget Management System Based on Blockchain Technology

作　　者：刘芃[1] 张帅 LIU Peng;ZHANG Shuai(School of Management,Chuzhou Vocational and Technical College,Chuzhou Anhui 239000,China)

机构地区：[1]滁州职业技术学院管理学院,安徽滁州239000

出　　处：《佳木斯大学学报（自然科学版）》2022年第1期126-129,共4页Journal of Jiamusi University：Natural Science Edition

基　　金：滁州职业技术学院校级人文社科项目(YJ201924)。

摘　　要：企业预算管理可以有效对企业进行价值引领和统筹规划,同时对企业控制管理提供有效强化。区块链技术是企业预算信息化管理和平台化管理的常用技术环境,能够对企业预算管理进行科学优化。本文基于区块链技术构建一种企业预算管理体系,主要包含体系实体层、体系感知层、体系区块链层以及体系应用层,针对企业预算的编制和战略统筹与企业预算的具体执行和评价反馈等流程进行优化,为企业预算体系的构建提供借鉴与参考。Corporate budget management can effectively guide the value of the enterprise and make overall planning,while at the same time it can effectively strengthen the control and management of the enterprise.Blockchain technology is a common technical environment for enterprise budget information management and platform management,which can scientifically optimize corporate budget management.This article builds an enterprise budget management system based on blockchain technology,which mainly includes system entity layer,system perception layer,system blockchain layer,and system application layer.It focuses on the preparation and strategic planning of corporate budgets and the specific execution and evaluation of corporate budgets.The feedback and other processes are optimized to provide reference and reference for the construction of the corporate budget system.

关 键 词：企业预算管理 区块链技术 智能化 评价体系 

分 类 号：F830.91[经济管理—金融学]