摘要
环境资源现状已成为制约经济发展的重要因素,区块链作为数字化时代背景的产物,对于解决环境审计智能化面临的重大考验显现突出效用。以区块链为基础,总结分析了当前煤炭企业环境审计的极大突出问题,阐述了区块链应用于煤炭企业环境审计的可行性,构建了基于区块技术的煤炭企业环境审计概念体系,并结合煤炭企业特征提出环境审计流程,以期为煤炭企业环境审计方式的智能化、数字化提供一定借鉴。
The current status of environmental resources has become an important factor restricting economic development.As a product of the background of the digital age,blockchain has shown outstanding utility in solving the major challenges faced by environmental auditing intelligence.Based on the blockchain,this paper summarizes and analyzes the most prominent problems in the current environmental auditing of coal enterprises,expounds the feasibility of applying blockchain to environmental auditing of coal enterprises,and constructs a conceptual system of environmental auditing of coal enterprises based on block technology,and combined with the characteristics of coal enterprises to propose an environmental audit process,in order to provide some reference for the intelligentization and digitization of the environmental audit methods of coal enterprises.
作者
毕显辉
张小凤
焦生
Bi Xianhui;Zhang Xiaofeng;Jiao Sheng(China Coal Economic Research Association,Beijing 100013,China;China Energy Investment Co.Ltd.,Beijing 100011,China)
出处
《煤炭经济研究》
2022年第3期17-21,共5页
Coal Economic Research
关键词
区块链技术
环境审计
概念体系
煤炭企业
blockchain technology
environmental audit
conceptual system
coal enterprises
