区块链技术在残保金征管中的应用研究——以H省为例  

Research on the Application of Blockchain Technology in the Collection and Management of Disability Insurance Funds:Taking H Province as an Example

作　　者：刘颖 吴红霞 LIU Ying;WU Hong-xia(School of Management,North China University of Technology,Tangshan 063210,China)

机构地区：[1]华北理工大学管理学院,唐山063210

出　　处：《价值工程》2023年第5期151-153,共3页Value Engineering

摘　　要：区块链技术作为一种新崛起的信息技术,近年来被社会各领域广泛应用,并已逐渐延伸到税务征管领域。区块链技术所具备的分布式存储、共识机制、信息高度透明且不可篡改、智能合约等技术特点为完善残疾人就业保障金征管机制提供了新的解决方案。通过剖析残疾人保障金征管过程中存在问题,将区块链技术与其整个征管流程进行契合性分析,构建基于区块链模式的残疾人就业保障金征管新模式,从而有效化解目前征管困境,提升残疾人就业保障金征管质效。As a newly emerging information technology,blockchain technology has been widely used in various fields of society in recent years,and has gradually extended to the field of tax collection and management.The technical features of blockchain technology,such as distributed storage,consensus mechanism,highly transparent and tamper-proof information,and smart contracts,provide new solutions for improving the collection and management mechanism of employment security fund for the disabled.By analyzing the problems existing in the collection and management of the disabled security fund,we will analyze the compatibility between the blockchain technology and the entire collection and management process,and build a new model of the collection and management of the disabled employment security fund based on the blockchain model,so as to effectively resolve the current collection and management difficulties and improve the quality and efficiency of the collection and management of the disabled employment security fund.

关 键 词：区块链技术 残疾人就业保障金 税务征管 

分 类 号：F812.42[经济管理—财政学]