区块链技术在国家审计中的应用--基于技术信任的视角  

Application of Blockchain Technology in Government Audit-- Based on the perspective of technology trust

作　　者：胡扬 匡远配[1] 祝子丽[2] Hu Yang;Kuang Yuanpei;Zhu Zili

机构地区：[1]湖南农业大学,410205 [2]湖南财政经济学院,410205

出　　处：《审计研究》2023年第1期39-47,共9页Auditing Research

基　　金：湖南省教育厅科学研究青年项目(项目批准号:21B0830);大学生创新创业训练国家级项目(项目批准号:202211532004)的资助。

摘　　要：国家审计在国家治理中发挥重要作用,其通过推动社会与政府间的信任缓解公共受托责任冲突,促进国家善治。制度信任视域下的国家审计,由于制度本身的完备性及执行力不足,在推进社会与政府间的信任方面有待提升。采用新兴技术能增强制度的完备性和提升制度的执行力,技术信任是制度信任的有益补充,区块链作为提升技术信任的有效工具,去中心化、不可篡改、可追溯、共识机制、智能合约等技术设计有助于提升审计信息处理能力,增强社会与政府间的信任。本文以保障性安居工程审计为例,基于技术信任视角,探讨区块链技术在国家审计领域中的基本应用框架和发展政策建议,为进一步推进区块链在国家审计领域的具体应用提供参考。Government audit is the important guarantee of national governance. It alleviates the conflict of public accountability by promoting trust between society and government, and promotes good governance. Government audit in the perspective of "institutional trust" has limitations in promoting trust between society and government due to the inadequacy of the system itself and its implementation. The adoption of emerging technologies can improve the system and enhance its execution. Technology trust is a supplement to institutional trust. As an effective tool to enhance technology trust, the decentralized, tamper proof, traceable and consensus mechanisms,smart contract and other technical designs can help improve audit information processing capabilities and enhance trust between the public and the government. Taking the audit of affordable housing projects as an example, from the perspective of technology trust, this paper discusses the basic application framework and development policy recommendations of blockchain technology in the field of government audit, and provides reference for further promoting the application of blockchain in the field of government audit.

关 键 词：区块链技术 国家审计 制度信任 技术信任 应用框架 

分 类 号：TP311.13[自动化与计算机技术—计算机软件与理论] F239.44[自动化与计算机技术—计算机科学与技术]