摘要
随着大数据、云计算、物联网等信息技术的发展,企业价值网络、生态系统等新兴商业模式、组织结构和财务共享等管控方式不断创新,传统审计理念和模式的调整势在必行。全球经济社会环境正在发生巨变,其中区块链技术更被认为是下一代颠覆性技术。本文从区块链技术的角度,在其特征分析的基础上,探讨了其对未来审计活动的影响,并对未来审计情景进行了展望。
As the development of information technology, such as big data,cloud computing,all interconnected,enterprise value network,ecological system,new business model,organization structure and the sharing of the financial control mechanism innovation,the adjustment of the traditional audit idea and pattern is imperative. The global economic and social environment is changing dramatically,and block chain technology is more considered to be the next generation disruptive technology. Based on the analysis of the characteristics of block chain technology,this paper discusses its impact on future audit activities and prospects the future audit situation.
作者
崔春
CUI Chun(Accounting school, Capital University of Economics and Business, Beijing 100070, China)
出处
《经济体制改革》
CSSCI
北大核心
2018年第3期85-90,共6页
Reform of Economic System
基金
国家社会科学基金项目"企业关系网络
输入型和内生型内部控制缺陷防扩散机制研究"(14BGL189)
