基于“区块链+资本成本”的筹资管理体系构建研究  

Research on the Construction of Financing Management System Based on "Blockchain+Capital Cost"

作　　者：张卫丽 ZHANG Weili(Zhengzhou Business University Intelligent Business Research Institute,Gongyi 451200,China)

机构地区：[1]郑州商学院智能商业研究院,河南巩义451200

出　　处：《河南科技》2022年第11期133-137,共5页Henan Science and Technology

基　　金：河南省软科学研究计划项目“区块链背景下管理会计转型助推河南经济高质量发展研究”(222400410624);河南省教育科学“十四五”规划课题“大数据时代应用型本科高校课程思政体系构建研究”(2021YB0446);郑州商学院2020年度科研基金项目(重点项目)“应用型民办本科高校财务管理专业分类分层教学实践与探索”(2020-XJZD-001)。

摘　　要：筹资管理面临的主要问题是企业如何以最低的资本成本实现信息共享并快速筹集资金,区块链技术以其链上信息共享、数据不可篡改和合约自动执行等特质被应用于解决筹资管理难题。通过区块链背景下财务管理筹资的SWOT分析找到筹资管理的优势、劣势、机会和威胁,将区块链技术与资本成本更好地融合,从数据层、网络层、共识层、合约层、应用层五个层次针对性地将区块链技术运用于筹资管理体系,降低筹资管理成本,提高筹资运营效率,最终实现企业价值最大化目标。The main problem facing financing management is how enterprises can achieve information sharing to realize rapid financing with the lowest cost of capital. Blockchain technology is used to solve financing management problems because of its characteristics such as sharing information flow the chain,data tamper-resistant, and contract automatic execution. Through the SWOT analysis of financial management fundraising in the context of blockchain, this paper finds the advantages, disadvantages, opportunities, and threats of financing management, and better integrates blockchain technology with the cost of capital to target the application of blockchain technology to the financing management system from five levels: data layer, network layer, consensus layer, contract layer, and application layer, to reduce the cost of financing management and improve the efficiency of financing operation, for achieving the goal of maximizing enterprise value.

关 键 词：区块链 资本成本 筹资管理 SWOT分析 

分 类 号：F234.3[经济管理—会计学]