应用区块链技术优化高校财务预算管理研究  

Research on Optimizing University Financial Budget Management with Blockchain Technology

作　　者：熊一心[1] XIONG Yixin(Hunan Industry Polytechnic,Changsha 410208,Hunan)

机构地区：[1]湖南工业职业技术学院,湖南长沙410208

出　　处：《湖南工业职业技术学院学报》2024年第5期26-30,59,共6页Journal of Hunan Industry Polytechnic

基　　金：2022年度湖南省教育会计学会科研课题“区块链技术在高校财务管理中的应用研究”(项目编号:KJXH202201)。

摘　　要：文章针对高校财务预算管理存在的问题,如效率低下、数据失真等,提出了应用区块链技术优化高校财务预算管理的路径。在应用层,基于去中心化的财务预算管理平台具有智能合约、跨功能集成等特点,可实现更加高效和可靠的财务预算过程管理;在业务层,区块链技术的去中心化、不可篡改性与智能合约机制,可以促进预算编制、执行和调整的智能化与自动化;在数据层,区块链技术的分布式存储、加密安全性和数据可追溯性等特性,可以为高校提供更安全、完整和透明的财务管理解决方案。区块链技术的应用为高校财务预算管理带来革命性的升级,可解决高校财务预算管理中的痛点,促进高校财务预算管理优化。In response to the problems in financial budget management in universities,such as low eficiency and data distortion,this article proposes a path to optimize financial budget management in universities using blockchain technology.At the application,a decentralized financial budget management platform with features such as smart contracts and cross functional integration can achieve more efficient and reliable financial budget process management;at the business,the decentralization,immutability,and smart contract mechanism of blockchain technology can promote the intelligence and automation of budget preparation,execution and adjustment;at the data,the distributed storage,encrypted security and data traceability features of blockchain technology can provide universities with more secure,complete,and transparent financial management solutions.The application of blockchain technology brings revolutionary upgrades to financial budget management in universities,which can solve pain points in financial budget management and promote optimization of financial budget management in universities.

关 键 词：区块链技术 高校财务 预算管理 

分 类 号：G647.5[文化科学—高等教育学]