基于区块链技术的财务问题识别策略分析  

Analysis of Financial Problem Identification Strategy Based on Blockchain Technology

作　　者：李世涛[1] 高岩 LI Shitao;GAO Yan(College of Art and Information Engineering,Dalian University of technology,Liaoning 116400,China;Yingkou Institute of Technology,Liaoning 115014,China)

机构地区：[1]大连工业大学艺术与信息工程学院,辽宁116400 [2]营口理工学院,辽宁115014

出　　处：《电子技术（上海）》2022年第3期76-78,共3页Electronic Technology

摘　　要：阐述区块链技术的分布式账本、非对称加密与授权技术以及共识机制,利用区块链技术可以全面了解企业的上下游数据、银行流水、工商资料、纳税信息的数据信息。探讨公司业务流程的区块链网络,区块链技术在企业虚构交易财务舞弊行为中的识别方法和策略。This paper expounds the distributed ledger, asymmetric encryption and authorization technology and consensus mechanism of blockchain technology. Using blockchain technology, we can fully understand the data information of upstream and downstream data, bank flow, industrial and commercial data and tax information of enterprises. It discusses the blockchain network of the company’s business process and the identification methods and Strategies of blockchain technology in the financial fraud of enterprise fictitious transactions.

关 键 词：区块链 虚构交易 信息识别 

分 类 号：TP309[自动化与计算机技术—计算机系统结构] TP311.13[自动化与计算机技术—计算机科学与技术]