蒋尧明,杨嘉逸,唐衍军.“区块链+国家审计”助力大数据反腐研究[J].北京工商大学社科版,2021,36(1):37-45
“区块链+国家审计”助力大数据反腐研究
Research on “Blockchain+National Audit” Powering Big Data Anti-corruption
投稿时间:2020-04-20  
DOI:10.12085/j.issn.1009-6116.2021.01.004
中文关键词:  区块链  国家审计  反腐败  大数据  协同治理
英文关键词:blockchain  national audit  anti-corruption  big data  collaborative governance
基金项目:国家自然科学基金项目“会计师事务所合伙人与非合伙人签字注册会计师民事责任的配置及其对执业质量的影响研究”(71962011);江西省社会科学规划项目“会计师事务所合伙人民事责任对审计质量的作用及其路径研究——基于威慑效应视角”(19YJ16);财政部会计名家培养工程资助项目(财会〔2018〕29号)。
作者单位
蒋尧明 江西财经大学 会计发展研究中心, 江西 南昌 330013 
杨嘉逸 江西财经大学 会计发展研究中心, 江西 南昌 330013 
唐衍军 华东交通大学 经济管理学院, 江西 南昌 330013 
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中文摘要:
      巩固发展反腐败斗争压倒性胜利,应重视发挥国家审计的腐败预防、揭示和抵御作用。区块链是信息技术革命中的一项创新性技术,能够以其体系去中心化、交易机制透明、数据不可篡改等核心特征,应对大数据反腐所面临的现实困境。通过体系去中心化促进信息共享,交易机制透明性缓解信息不对称,数据不可篡改性保证信息真实。区块链技术与国家审计相结合,能够突破数据壁垒、推动反腐协作,促进信息透明、揭示隐性腐败,保障信息真实、强化审计问责,从而进一步提升大数据反腐的效率与效果。立足于中国特色“审计智能+”建设背景,我国应以区块链为底层技术打造新型数字化审计平台,克服大数据反腐应用中的侵犯个人隐私、数据壁垒、信息失真等问题,在完善制度化反腐防腐协同机制的基础上,开创“制度+科技”反腐防腐的新局面。
英文摘要:
      To consolidate and develop the overwhelming victory in the fight of anti-corruption, we should attach importance to the role of national audit in preventing, revealing and resisting the corruption. Blockchain is an innovative technology in the information technology revolution. With its core characteristics of decentralization, transparency of transaction mechanism, unforgeable data, etc., blockchain can deal with the practical dilemma faced by big data anti-corruption. The system decentralization in blockchain promotes the information sharing, transparency of transaction mechanism alleviates the information asymmetry, and unforgeable data ensures the information authenticity. The combination of blockchain technology and national audit can break through data barriers, promote anti-corruption cooperation, promote information transparency, reveal hidden corruption, ensure information authenticity, and strengthen audit accountability, which can further improve the efficiency and the effect of big data anti-corruption. Based on the background of constructing the “audit intelligence+” with Chinese characteristics, China should build a new digital audit platform with blockchain as the underlying technology so as to overcome the problems of violating personal privacy, data barriers, information distortion, etc. in the application of big data anti-corruption, and create a new situation of “technology+institution” anti-corruption on the basis of improving the coordinated mechanism of institutionalized anti-corruption and corruption prevention. 
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