区块链技术及开发模板(10篇)

区块链作为信息领域的前沿技术，正在技术创新和风投领域掀起一波浪潮。以区块链为技术支撑的产业发展中，金融行业是其优先落地应用的主要领域，基于对区块链的探索及其自身的发展，区块链技术的触角在未来会伸向越来越多的其他领域和行业。然而，正是从金融行业发现区块链在实际应用中会带来资产和管理上的风险损失，因此本文针对区块链在哪些领域得到了哪些应用、现状如何、应用中的风险如何评估及评价，试做一些探讨。

As a front-line technology in the area of information, the block chain is starting a wave of technological innovation and investment. The financial sector is the main area of technology-supported industrial development in which it prioritizes the application of the block chain, and where, based on the exploration of the block chain and its own development, the tentacles of block chain technology will spread to a growing number of other areas and industries in the future.

一、区块链技术介绍

I. Technical presentation on the block chain

（一）概念。对区块链概念的理解可以分为狭义和广义两个层次。狭义视角下，区块链指的是一种特殊的链式数据存储结构；广义视角下，区块链是一种技术集合，其中包括几种基础技术，如分布式存储、加密算法、点对点网络等。用户基于共识协议和分布式架构技术进行可信数据的交换以及存储是区块链在实际应用中发挥的主要作用。目前为止，区块链技术在行业内还未形成统一定义。2016年10月，由中国工业和信息化部发布的《中国区块链技术和应用发展白皮书》将区块链技术描述为分布式数据存储、点对点传输、共识机制、加密算法等计算机技术的新型应用模式。（二）优势及劣势1、核心优势。当前，信息技术处于一个快速发展的时代，然而信息有效性和数据可靠性却无法得到保证，区块链的出现由于其技术的特殊机制，其中的数据具有“可信”的宝贵特征，使得我们对数据高效率的获取看到了一线希望。下文介绍区块链技术在应用中的主要优势。（1）集体维护。在区块链的数据系统中，除交易用户的私有信息会被加密，其余数据系统均对所有节点用户开放。因此区块链网络中的数据会受到所有具有维护功能节点的共同维护，由于所有节点都有访问的权限，通过公共链的公开接口，任何人都可以对区块链数据以及相关应用进行查询和开发，系统信息处于高度透明状态。（2）去中心化。区块链使用分布式账本核算和存储，采用对等网络技术对数据进行存储，打破原有利用中心化的硬件和管理机构管理数据的方式。区块链中所有节点的权利和义务都相等，单独节点的变动无法对整个系统的整体运作产生影响，以此保证节点之间的相对独立性以及系统运行的整体性。（3）无需信任系统。区块链的节点之间遵循一套固定算法进行交换，参与人无需对任何人信任，系统的安全性反而会随着参与点的增加而提高。因此，在区块链系统中的交易双方无需通过传统公开信息的方式产生相互信任，这将有助于系统交易过程中的信用累积。（4）信息不可篡改。在信息进入区块链网络之前需要经过验证，验证通过之后被添加至区块链就会被永久存储，无法篡改。在区块链系统中按照时间先后顺序生成一套不可篡改、可信任的数据库，以此规避一些由于数据篡改产生的不法行为。这也决定了区块链数据极高的稳定性和可靠性。2、核心劣势。由于区块链技术的应用尚处于不成熟阶段，其带来优势的同时也出现不可避免的缺点，甚至有些优势在某些方面也会成为技术本身的劣势。（1）无隐私性。区块链采用分布式账本核算和存储数据，在公有链上等于每个节点的用户都可以查看完整账本，同时由于区块链数据存储、管理交易过程的可追溯性，交易过程中的数据都是公开透明的。这就意味如果某个人的账户被知晓，通过区块链就能知道他的资产情况以及每一单交易记录，无法保证用户交易过程中的隐私性。（2）监管危机。区块链的去中心、自治化特点淡化了国家监管的概念。然而监管要求是所有技术创新应遵循的底线。对区块链的监管力度提高，一方面在区块链商业应用过程中可以提供合规性保护；另一方面由于这项新技术的未完全开发性和虚拟性，其相关法律和制度的建立仍然需要进一步研究和跟进，监管程度和立法的尺度如果掌握不好也可能会毁掉区块链。（3）安全性问题。私钥安全是保证区块链数据不可逆、不可伪造的前提，而用户作为生成和保管私钥的主体，不存在第三方参与，因此私钥一旦泄露或丢失，账户的资产便无法做任何操作。私钥的保密性主要通过非对称加密算法实现，随着计算机技术的发展，采用新技术对非对称加密算法进行破解存在一定可能性，这将对区块链技术造成安全隐患。（4）数据确认的延迟性。区块链的交易无法保证时效性。以比特币在区块链中的交易为例，网络传输会影响到交易的有效性。这是因为这笔交易要被网络大多数节点知晓，并且认可后方可进行。同时还受一个小概率事件影响，就是当网络上同时有2个或以上节点竞争到记账权力，那么在网络中就会产生2个或以上的区块链分支，这时到底哪个分支记录的数据是有效的，则要再等下一个记账周期，最终由最长的区块链分支来决定。因此，区块链的交易数据是有延迟性的。（5）信息不可篡改。数据被用户变动的可能性微乎其微既是区块链的优点也是缺点。举个例子：区块链中用户交易的地址信息如果填写错误将无法撤销并会造成永久损失；私钥丢失也同样会导致无法挽回的损失。在现实情境中如果银行卡丢失或密码忘记都可以通过一定方式找回，及时阻止损失的发生或尽可能降低损失。（三）应用领域。目前关于区块链技术，理论性的探讨居多，其应用还处于一个探索期，切实展开应用的领域主要集中在金融行业。不过现在一些产业和企业已经开始尝试区块链技术，根据目前发展态势，区块链可能在分享经济、供应链管理、数字资产管理这三个领域落地。首先，由于分享经济的资源和资产呈现一定分散化，交易双方无需过多信任，基于区块链技术无需信任系统和去中心化的特点将有助于分享经济的运行。其次，具有连续性的链条交易也可以应用区块链技术。例如在供应链管理过程中，一些电商平台可以通过区块链技术对所有商品进行追踪溯源，并且记录不可篡改，以此来保证产品安全。最后，一些频繁交易的数字资产管理可以利用区块链技术规避交易风险。在P2P网络借贷中，区块链技术可以全程保存出借人和借款人双方的交易行为记录并且无法更改。依托区块链技术，在建立智能合约的基础上帮助双方清晰明了地掌握交易过程，以此提升违约难度，极大降低违约风险。

(i) Concepts. The concept of block chains can be understood in a narrow and broad sense. Under a narrow perspective, block chains refer to a special chain-based data storage structure; under a broad perspective, block chains are a technology pool consisting of several basic technologies, such as distributed storage, encryption algorithms, point-to-point networks, etc. Users exchange credible data based on consensus agreements and distribution architecture techniques, and storage is the main role of block chains in practical applications. So far, block technologies have not developed a uniform definition within the industry. In October 2016, the list-to-placed chain-to-release network, published by the Ministry of Industry and Informationization of China, is characterized by a white paper on the use-to-connected chain-to-release system, which has no access to the fixed-to-connective network, no access to the fixed-to-connected network, no access to the fixed-to-connected network, and no access to the closed-to-connected network.

二、区块链技术应用风险分析

II. Risk analysis for the application of block chain technology

（一）利用安全表法识别风险。安全检查表法是根据系统工程的分析思想，在对系统进行分析的基础上，找出所有可能存在的风险源，然后以提问方式将这些风险因素列在表格中。最基础的安全检查表由四个栏目组成，包括序号栏、安全检查项目栏、判断栏和备注栏。根据目前区块链技术的发展以及在应用过程中可能出现的问题建立安全检查表，列举出6个安全检查项目对区块链技术在应用中可能存在的风险进行识别，如表1所示。（仅代表个人观点）（表1）（二）存在的风险。区块链是一个分布式的大账本，具有去中心化、交易不可篡改、信息透明可查询的特点。理论角度来看，区块链所具备的一些特点能够保证其系统的可靠，然而区块链在实际应用中仍然存在一定风险隐患。同时，基于以上安全检查表的判断结果可以看到，区块链技术在应用中由于会存在黑客攻击无法及时阻止以及技术有限性无法准确识别交易主体，导致产生以下可能的风险。1、技术风险。区块链所依托的技术支撑庞大而复杂，数据层、网络层、共识层、智能合约层、应用层是构成区块链的五层技术架构。为了保证技术架构之间协调运行，确保网络正常运行，进而产生信任，需要通过默克尔树、非对称加密、哈希算法等多种技术和算法复杂而又精密的组合才能实现。由此可以看到，代码编写无误、程序正常运行、加密算法可靠准确是区块链产生信任的前提，如果其中任何一个环节发生问题或错误，都会造成信任危机。2、业务管理风险。区块链中的全网数据会被每个节点存储和验证，单个节点无法更改数据。只有获得大部分节点的同意，才有可能对数据进行变更，因此在业务管理上存在滞后或无法挽回的风险。例如，2016年6月，以太坊上theDAO被黑客盗取高达360多万以太币（按事发前价格折算约5亿元人民币）的数字资产，由于区块链不可篡改，theDAO管理者无法撤销这笔交易，只好求助于社区，最终以太坊创始人通过个人权威说服了大部分节点，共同修改黑客账户，才挽救这笔被盗资产。业务数据的修改和撤回在传统交易系统中是非常常见的事情，然而在区块链网络中由于信息的稳定性就变得异常困难。3、智能合约风险。共同维护区块链网络运行的节点，具备同等的权利和义务，当智能合约在某个节点部署后，相应代码会在全网的每个节点同时运行并校验彼此的结果。这种节点关联性会导致某一节点的智能合约出现问题时波及到其他节点的正常运行。例如，2016年10月以太坊上有节点恶意执行大量消耗磁盘IO的智能合约，使得全网负载大幅增加，导致以太坊上大部分应用都无法顺利运行，全网一度陷入瘫痪。后经紧急程序升级修正了此问题，才使以太坊上的应用恢复正常。4、法律风险。区块链应用中的各种风险最终都将可能转化为法律风险，当企业在应用区块链技术的过程中无法识别和处理这些风险时，很有可能会面临法律上的约束或制裁，又或者牵扯耗费大量物力财力的诉讼。另外，区块链集体维护、集体使用的特点同样面临新的法律挑战，如果某个节点存储了不合法的数据，基于数据同步原则，其他节点均会存储相同违法数据，这个时候是否所有节点的用户都将面临法律责任？

(i) Identification of risks using the safety chart approach. The security checklist is based on an analysis of the systems, based on an analysis of the systems, to identify all possible sources of risk, and then to list these risk factors in question. The most basic security checklist is composed of four columns, including serial numbers, security check lines, judgement boards and footnotes. Based on the development of current block technology and the problems that may arise in its application, the six security inspection projects identify the risks that may exist in the application of the block technology, as shown in table 1; the loss of the cell block data is the risk that can be removed from the net; the loss of the net is due to the fact that it is not possible for the user to use it (table 1) (the loss of the net is the risk that it will not be possible for the user to use it) and that it will not be possible for the owner to identify it with precision.

三、风险评价

III. RISK EVALUATION

（一）利用SWOT评价风险。利用SWOT分析法，定性分析区块链技术自身及其在应用中存在的优劣势和面临的机会与威胁，如表2所示。（表2）（二）根据SWOT分析制订策略方案。根据SWOT分析矩阵，可以得到定性的风险评价结果，主观上可以判断应采取何种策略应用区块链技术，具体策略如表3。（表3）（三）评价结果分析。针对区块链技术在应用中的技术优势、劣势以及现阶段面临的机遇、威胁，构建其SWOT分析矩阵，可以清楚地看到，在区块链技术应用中应当采取何种决策，在发挥优势和机会的同时规避劣势和威胁。区块链的发展正处于史无前例的机遇期，理论概念面向群众的广泛普及、政府的大力支持、企业转型升级的需求正在为其快速稳定发展提供强大的推动力。结合区块链技术的评价结果，区块链技术的更高价值还未被完全开发，未来应当通过企业这个微观主体，结合区块链技术的特点及技术优势与产业发展相结合。

Based on the SWOT analysis matrix, it is possible to determine subjectively what strategy should be applied to block-chain technologies, such as table 3. (Table 3) (iii) The results of the evaluation provide a strong impetus for rapid and stable development. In the light of the results of the evaluation of block-chain technology, the higher value of block-chain technology has not yet been fully developed, it is clear what decision-making should be made in the application of the SWOT analysis based on the SWOT analysis. The development of block-chain technologies should avoid disadvantage and threats while taking advantage and opportunity into account.

四、风险规避与监控

Risk avoidance and surveillance

区块链是一种全新的互联网底层技术构架，不仅限于金融、经济领域，未来在政治、法律、公益、社会、科学等领域都有一定应用，是一种具有潜力、重塑社会各方面及运作方式的覆式创新技术。区块链在实际应用中出现问题将会给用户、企业、社会带来严重的后果，任何领域都应做到有效的风险防控，为区块链技术与产业的结合和落地应用设立一道坚实的防火墙。对于区块链技术在应用可能存在的风险，可以从以下几个方面进行防范和监控。（一）数据泄漏风险防范。一是提供技术支持，采用先进的非对称加密算法从技术上保护数据，在目前业界的相关技术成熟后，企业可以从根本上解决数据泄露问题。二是利用区块链数据层和企业内部数据层相结合的结构处理数据，根据数据是否需要在区块链上流动，差异化设置数据的存储位置。企业内部数据库主要处理不需要在区块链流动的数据，当数据需要在区块链范围流动时再接入区块链相应节点。三是严格把关申请接入区块链的节点在授权管理方面的权限。与公有链不同的是，企业应用区块链需要通过身份认证和授权管理来审核节点的接入。同时，可以在签署的协议中明确责任和权利，从法律角度规避节点用户数据泄露的风险。（二）企业应用中。企业在应用区块链技术时需要把网络安全监管放到一个新的高度，不能完全依赖区块链本身的技术优势，加强网络软件的可靠性管理，保持一定警惕性。基于目前针对区块链技术应用的监管条例暂处于空白状态，各行业的监管机构应当分享信息，根据实际业务的共通特点制定区块链技术的行业监管细则，达成共识，便于在技术上提前做好准备，防患于未然，将发生损失的可能性降到最低。（三）提升法律规制。区块链主要依托加密算法提供技术支撑，以及通过虚拟货币在网络上进行交易，这无疑增大了法律约束和监管的难度，政府及相关监管部门应当针对区块链技术的特点以及我国数字货币发展的实际情况对相关法律和监管政策进行研究和规范，避免在出现问题时陷入被动。同时，在对法律法规进行研究时，应当针对区块链类型和应用场景的差异制定相关标准，发布合理的法律法规条例，为各行业在应用区块链的过程中提供坚实的法律保障，消除法律隐患，激发企业以区块链技术为依托进行技术创新的活力。

The chain of blocks is a new bottom-of-the-Internet technology architecture, which is not limited to the financial, economic, and will be applied in the future in such areas as politics, law, public goods, society and science. It is an innovative technology that has the potential to restore social aspects and ways of operating. Problems in the practical application of the block chain will have serious consequences for users, enterprises and society. Any area should be effective in risk prevention, with a robust firewall for the integration and landing application of block technologies. The potential of block technology in application should be protected and monitored in the political, legal, public, social, scientific, and other areas.

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区块链概念最早于2008年提出，它是在已有技术上进行的独创性的组合创新，其核心技术包括P2P网络技术、非对称加密、共识机制、智能合约等。区块链技术特别适用于具备多方协作、节点共信、信用透明等特征的场景，天然具有降低信任成本、实现数据主权、提升运行效率等优势。产业界和学术界都不断对区块链技术进行研究和探索，但当前区块链发展仍面临不少挑战，主要集中在技术、场景以及顶层设计方面。

The block chain concept was first introduced in 2008 as an innovative portfolio innovation with existing technology, with core technologies such as P2P network technology, asymmetric encryption, consensus mechanisms, smart contracts, etc. Block chain technology is particularly suitable for scenarios characterized by multiple collaborations, nodes, transparency of credit, and naturally has the advantages of reducing trust costs, achieving data sovereignty, and improving efficiency. Industry and academia are constantly researching and exploring block chain technology, but there are still a number of challenges to the development of the block chain, focusing on technology, scenes, and top-level design.

2、国内外区块链发展现状

2. Status of development of the internal and external sector chains

1）各国政府高度重视区块链的发展，先后出台系列政策

1) Governments attach great importance to the development of the block chain, successively adopting a series of policies

从2016年开始各国政府已经关注到区块链的价值，2017年亚洲各国加快布局，2018年进入高速发展阶段，各国区块链技术的落地应用涌现。美国、英国和中国在应用方面布局较早，并在金融、供应链等行业领域形成丰富的应用案例。新加坡、日本、韩国等国区块链应用方向上较为聚焦，政策上较为开放。在经费支持方面，美国政府直接给予研究人员和区块链公司科研经费，英国、新加坡、日本、韩国主要以投资区块链项目为主。

Starting in 2016, governments have focused on the value of block chains, accelerating the deployment of Asian countries in 2017, moving to a high-speed phase of development in 2018, and deploying technology for block chains in various countries. The United States, the United Kingdom, and China have done so earlier and have developed rich applications in such sectors as finance, supply chains, etc. Singapore, Japan, and South Korea have become more focused and policy-open in their application. In terms of financial support, the United States Government has directly provided research and research to researchers and sector chain companies, with the United Kingdom, Singapore, Japan, and South Korea mainly focusing on investment block chain projects.

2）国内外巨头纷纷布局区块链产业，推动技术与应用发展

2. The development of technology and applications is being promoted by large domestic and international players in the cluster chain industry

国内外巨头企业于2015年便开始关注区块链技术，更多关注于技术研究与概念验证，部分企业于2106年开始进军区块链行业，2017年国内外各巨头企业动作更加频繁，纷纷开始落地应用探索，2018年则涌现出了一大批区块链解决方案和应用案例。国内外互联网企业非常关注区块链底层平台研发，推出区块链即服务（BaaS）平台，并在供应链金融、溯源、数字版权、物流追踪等方向积极探索应用。百度基于区块链开展百度百科数据上链、图腾存证，腾讯开展供应链金融应用及BaaS服务，阿里推出食品溯源、跨境结算等应用。

In 2015 large domestic and foreign firms began to focus on block chain technology, with more attention to technology research and conceptual validation, some of them began to move into the military block chain industry in 2106, with more frequent domestic and foreign firms moving in 2017, beginning to apply and explore local applications, and a large number of block chain solutions and applications emerged in 2018. Domestic and foreign Internet enterprises focused heavily on the development of block chain bottom platforms, the launch of sector chains as services (BaaS) platforms, and the active exploration of applications such as supply chain finance, traceability, digital copyright, logistics tracking.

3）开源是推动区块链技术发展的重要方式，国外社区活跃

3) Open source is an important way to facilitate the technological development of the block chain, with active communities abroad

开源是推动区块链技术发展的重要方式，涌现了以太坊、超级账本、DFINITY、BCOS、安链云、DNA等一系列开源平台，开源社区、企业界、高校经过积极探索在智能合约、分片存储、网络优化、跨链交互等方向创新形成了一系列关键技术，但以太坊等平台也经历了多次拥堵事件、安全事件，所以性能、容量、安全的优化提升是各个平台的关注点。另外，通过分析国内外区块链开源平台的关注度和活跃度，明显看出国内区块链开源平台的活跃度与国外存在一定差距，需要加大力度推进国内区块链开源平台的研发投入。

Open source is an important way to facilitate the technological development of block chains. A series of open-source platforms, such as Ether, Superbooks, DFINITY, BCOS, Ensemble Clouds, DNA, etc., have emerged. The active exploration by open-source communities, businesses, universities and universities of a range of key technologies in the direction of smart contracts, segment storage, network optimization, cross-chain interaction, etc. However, platforms such as Etheria have experienced a number of crowding events, security events, so performance, capacity, and safety optimization are the focus of the various platforms.

4）人才培养是区块链创新的关键，国内外高校积极布局

4. Talent development is the key to the innovation of the block chain, the positive layout of national and international institutions of higher learning

当前全球范围内共计29所高校已开设区块链相关课程和培训，大力培养区块链专业人才。我国总计10家高校开设了人才培养课程，位于全球之首，这表明中国在人才培养意识方面已经走在世界前列，其中上海地区已有4家高校开设相关课程，占中国高校总数的近一半，这四家高校中有三家位于杨浦区。

A total of 29 higher education institutions worldwide have offered courses and training in block-linking and have made great efforts to train professionals in block-linking. A total of 10 higher education institutions have launched a talent-training course, which is at the top of the world. This shows that China is one of the world’s leading institutions in terms of awareness-raising, including four in Shanghai, accounting for nearly half of the total number of Chinese higher education institutions, three of which are located in Yangpo District.

3、上海区块链技术与应用发展概况

3. Overview of the development of technology and applications in the Shanghai block chain

1）上海已形成完备的区块链产业生态，底层平台全国领先

1) Shanghai has a well-established block chain industry ecology, with the bottom platform leading the country

上海目前已经形成了从理论技术研究到底层平台研发再到行业应用创新的完整生态体系，复旦、交大、同济、财大等高校都在开展区块链技术的研究和人才培养，上海拥有工信部认定的微众银行、万向区块链、矩阵元联合打造的BCOS，众安研发的安链（AnnChain）等区块链开源平台，分布科技的DNA也通过中国电子标准化研究院的《区块链参考架构》符合性测试。在金融、供应链、航运物流等领域有一大批企业在开展应用研发，也成立了一些行业联盟、研究机构，在推动区块链产业发展过程中起到了巨大作用。

Shanghai has now developed an integrated ecological system from theoretical technological research to bottom-level research and development to industrial innovation. Higher educational institutions, such as the Instituto Nacional de Estudios estatos estatisticos, Convergence and Finance, are carrying out research and skills development in block-chain technologies. There are a large number of enterprises in the areas of finance, supply chains, shipping logistics, trade unions, research institutions, etc. that have been established to promote the development of block-chain industries.

2）上海出台了系列政策，高校、联盟协同推动区块链技术与应用

2) Shanghai has put in place a series of policies to promote block chain technology and applications in collaboration between universities and the Alliance

上海从2016年开始推动区块链技术研发和应用探索，下图为上海市区块链相关政策出台时间，截止目前上海各政府部门已出台近10项相关的政策和建议。

Since 2016, Shanghai has been promoting the development and application of block chain technologies. The following chart shows the timing of policies related to the Shanghai urban block chain. To date, almost 10 relevant policies and recommendations have been put in place by various Shanghai government departments.

上海自2016年4月开始，各企业机构纷纷成立了一系列联盟机构推动区块链技术的联合研发与应用，下图为相关联盟成立的时间，截止目前至少已有7家企业、机构和高校成立的联盟机构开展区块链的研究。

Since April 2016 in Shanghai, business institutions have set up a series of coalition institutions to promote joint research and development and application of block chain technologies. The following chart shows the time when the alliance has been formed. To date, at least seven business, institutional and university union bodies have been working on block chain research.

从2016年2月开始，上海高校已经开始推进区块链技术研究和人才培养，复旦大学、同济大学、上海交通大学、上海立信会计金融学院、上海大学、华东理工大学、上海财经大学等高校先后成立了研究机构、联合实验室等。

Starting in February 2016, the Shanghai University of Higher Education began to promote technological research and human resource development in block chains. Research institutes, joint laboratories, etc., have been set up at the University of Gangdan, the University of Shanghai Transport, the University of Shanghai Accounting and Finance, the University of Shanghai, the University of Technology in China and the University of Finance and Economics in Shanghai.

3）上海培育了一批技术创新企业，在技术方面有一定优势

3) Shanghai has developed a number of technological innovation enterprises with a certain technological advantage

根据工信部信息中心发布的2018中国区块链产业白皮书显示，截至2018年3月底，全国有区块链企业456家，目前上海有区块链企业95家位列全国第二；从国内区块链融资事件地域分布来看，上海有73轮次，排名全国第二，上海区块链发展有一定基础优势。从上海区块链企业注册地域来看，浦东新区数量最多，为27家，杨浦、松江、奉贤、宝山、虹口、黄埔等地区也是块链企业注册较多的区域。上海的万向区块链、分布科技、金丘科技等技术公司位于虹口、杨浦等地；同时，杨浦、浦东等区都有着高科技园区和高校分布，复旦大学、同济大学、上海财经大学都位于杨浦五角场。通过杨浦区的配套政策，相信杨浦将成为后续推进区块链发展的重要创新区域和基地之一。

According to the White Paper on the sector chain industry issued by the Information Centre of the Ministry of Trade and Communications, at the end of March 2018 there were 456 block-chain enterprises in the country, and 95 block-chain enterprises in Shanghai are currently the second largest in the country; in view of the geographical distribution of the financing of the sector chain in Shanghai, there are 73 rounds in Shanghai, ranked second in the country, and there are some fundamental advantages in the development of the sector chain. According to the list of companies in Shanghai, the number of new districts in Pudong is 27, and the areas of Yangpu, Songjiang, Hyun-hyun, Bosan, Rainbow Dok, Huang-ho, etc., are also well-registered in the chain.

根据国家知识产权局专利数据，我国已公开的区块链专利申请数量达到了2077件。上海申请数量为170项，与北京、广东、浙江有一定差距。目前，区块链的技术专利主要集中在数据技术、加密技术、共识技术、智能合约、区块链应用等方面，区块链应用的专利最多有700多项。上海区块链专利申请主要以企业为主，复旦、上海交大、同济区块链专利合计15项，从一个侧面反映了区块链的研发集中在企业，高校在中间的作用发挥还不明显，有必要鼓励高校在区块链理论技术方面做重点突破。

According to the patent data of the National Intellectual Property Office, the number of patent applications in the chain of blocks that have been made public has reached 2,077. The number of applications in Shanghai is 170, representing a certain gap between Beijing, Guangdong, and Zhejiang. At present, technology patents in the chain of blocks are concentrated on data technology, encryption, consensus technology, smart contracts, and the application of the chain of blocks. More than 700 patents have been applied in the chain of blocks.

经过两年多的探索，上海已经在供应链金融、保险、电子存证等行业领域有了试点应用，并形成了一批典型案例，为区块链的应用落地和推广起到了很好的示范效果。通过对上海近百家区块链企业调研和深入分析，编写组收集掌握了一手素材和典型案例，其中有特色的案例包括：万向区块链打造区块链+供应链金融服务平台，基于汽车产业核心企业数据，为中小企业供应商提供信用背书，开发供应链中的“长尾客户”，缓解多级供应商融资难、融资成本高的问题；众安保险采用区块链存储处理健康险电子保单21.27万份，涉及保费收入3736.36万元；连陌科技利用区块链和物联网技术，打造的全球首个区块链科技养殖项目“步步鸡”，获得中国区块链技术和产业发展论坛组织的第二届中国区块链开发大赛特等奖；电子数据存证产品-法链已为法大大等合作伙伴的150万/日电子合同提供存证后端。

After more than two years of exploration, Shanghai has piloted applications in the areas of supply chain finance, insurance, electronic record-keeping, etc., and has developed a set of typical cases that have served as a good model for the application and promotion of block chains. Through research and in-depth analysis of nearly 100 sector chain enterprises in Shanghai, the team has collected one-hand materials and typical cases, among which are the following: 10,000 block-to-block + supply chain financial services platforms based on core enterprise data for the auto industry, credit endorsements for small and medium-sized enterprise suppliers, development of “long-tail customers” in the supply chain, mitigation of multi-level supplier financing difficulties and high cost of financing; 21.27 million block-to-chain storage of health insurance electronic insurance policies dealing with insurance coverage, involving 37.36 million yuan in premium revenues; and the creation of “step chickens” for the scientific and technological production of the first global block-to-chain project, which has received a second Chinese segment prize for the development of the Chinese sector chain, organized by the Forum on Technology and Industrial Development of the Chinese District Chains; and electronic data storage products-to-legal chains have been used to provide electronic contracts to partners such as France.

4）上海区块链技术具有一定优势，但后续发展还存在不足

4) Shanghai block chain technology has some advantages, but there are gaps in subsequent development

上海在区块链发展方面具有一定的优势，例如拥有万向区块链、众安、分布科技、金丘科技等一批区块链技术研发企业，底层平台技术国内领先；区块链天然适用于多方协作、多信任主体间建立信任机制，上海拥有金融、航运、供应链等众多潜在应用场景；上海各大高校纷纷成立区块链研究机构，开展区块链教育与培训，具有一定人才储备。

Shanghai has some advantages in the development of the block chain, such as the existence of a number of technology research and development enterprises in block chains, such as 10,000-way block chains, crowd security, distribution technology, and gold mound technology, and the national leadership of bottom platform technology; the natural application of the block chain to multiple collaborations, confidence-building mechanisms among multi-trust players, and many potential applications such as finance, shipping and supply chains in Shanghai; and the formation of sector chain research institutes in Shanghai universities and universities to provide sector chain education and training, with a certain pool of personnel.

但是上海在一定程度上还存在不足，从前面分析可知，区块链技术起源于国外，国内在核心技术方面还不完善，许多底层平台依赖于国外开源项目；在产业应用方面，联盟组织发挥的作用还有待于挖掘和进一步加强，需要协同行业主管部门共同推动应用落地；上海区块链企业还是较为分散，产业各方很难形成合力，需要打造专门的集聚区，在顶层规划方便也需要进一步强化。

There are, however, a number of shortcomings in Shanghai, where it is clear from the preceding analysis that block chain technology originates from abroad, is not yet well developed at the domestic level in terms of core technology, and many bottom platforms are dependent on open-source projects abroad. In terms of industrial applications, the role played by coalition organizations has yet to be excavated and further strengthened and needs to be promoted in collaboration with industry authorities. Shanghai block chain enterprises are still fragmented, it is difficult for industry to forge synergies, there is a need to create specialized clusters, and the ease of planning at the top needs to be further strengthened.

4、上海区块链技术与产业发展建议

4. Recommendations for technological and industrial development of the Shanghai block chain

上海区块链技术与产业发展将紧密围绕上海“五个中心”建设的总体战略，抓住“信息互联网”向“价值互联网”发展升级的契机，培育具备全球规模和影响力的平台经济、全球规模和竞争力的行业巨头，不断创新应用新模式、探索产业新业态，服务上海创新之城、人文之城、生态之城建设。

The development of technology and industry in the Shanghai block chain will be closely centred on the overall strategy of building the Shanghai “five centres”, seizing the opportunity to upgrade the “information Internet” to the “value Internet”, nurturing a platform economy of global scale and impact, a global scale and competitiveness of industry giants, constantly innovating new models, exploring new industrial practices, and serving the city of innovation in Shanghai, the city of humanity, and the city of ecology.

（1）2016年8月10日，北京市金融工作局发布《北京市金融工作局2016年度绩效任务》，其中第八条提到，推动出台中关村互联网金融综合试点方案，推动中关村区块链联盟设立。

(1) On 10 August 2016, the Beijing City Financial Work Bureau issued the Beijing City Financial Work Bureau's Performance Task for 2016, article 8 of which refers to the promotion of a comprehensive pilot programme on Internet finance in China and the establishment of the Central Chinese Village Block Chain Alliance.

（2）2016年12月30日，北京市金融工作局发布《北京市“十三五”时期金融业发展规划》，其中提到将区块链归为互联网金融的一项技术，并鼓励发展该技术。

(2) On 30 December 2016, the Beijing City Financial Work Bureau issued the Beijing “13th Five-Year Plan for the Development of the Financial Sector,” which refers to the classification of block chains as a technology for Internet finance and encourages the development of that technology.

（3）2017年4月6日，中关村科技园区管理委员会印发《中关村国家自主创新示范区促进科技金融深度融合创新发展支持资金管理办法》提到，支持金融科技企业为金融监管机构和金融机构提供服务，开展人工智能、区块链、量化投资、智能金融等前沿技术示范应用，提高金融服务的效率和便利性。按照金融科技企业与金融监管机构或金融机构签署的技术应用合同或采购协议金额的30%给予企业资金支持，单个项目最高支持金额不超过500万元。

(3) On 6 April 2017, the Governing Board of the Science and Technology Park of the Nakamura village issued the Scheme for the Management of Funds to Support the Development of Innovative Developments for the Deep Integration of Science and Technology in the China-Korea National Autonomous Innovation Demonstration Zone, which states that financial science and technology enterprises are to be supported in providing services to financial regulators and financial institutions through demonstration applications of cutting-edge technologies, such as artificial intelligence, block chains, quantitative investment, smart finance, etc., with a view to improving the efficiency and accessibility of financial services. Financial support is provided to enterprises on the basis of 30 per cent of the amount of a technology application contract or procurement agreement signed by a financial and technological enterprise with a financial regulatory agency or financial institution, with a maximum support of up to $5 million for individual projects.

（4）2017年9月29日，北京市金融工作局等八个部门联合发布了《关于构建首都绿色金融体系的实施办法》提到，发展基于区块链的绿色金融信息基础设施，提高绿色金融项目安全保障水平。

(4) On 29 September 2017, eight departments, including the Beijing City Financial Work Bureau, jointly published the Implementation Measures for the Construction of a Green Financial System in the Capital City, which refers to the development of a green financial information infrastructure based on a block chain and the improvement of the level of security for green finance projects.

二、上海地区

II. Shanghai Region

（1）2017年3月7日，上海市宝山区发展和改革委员会印发《宝山区2017年金融服务工作要点》提到，跟踪服务庙行区块链孵化基地建设和淞南上海互联网金融评价中心建设，依托专业团队和市场力量，推动金融科技公司发展成为宝山金融生态系统中的重要组成部分，形成创业投资基金和天使投资人群集聚活跃、科技金融支撑有力、企业投入动力得到充分激发的发展模式。

(1) On 7 March 2017, the Shanghai Po Mountain Development and Reform Commission issued " Elements of Work on Financial Services 2017 in the Bo Mountains ", in which it was stated that following up on the construction of the service temple block hatching base and the establishment of the Shanghai Internet Financial Evaluation Centre, building on professional teams and market forces, would promote the development of financial science and technology companies as an important component of the financial ecosystem in Bosan, creating a development model in which entrepreneurial investment funds and angel investment crowds would be active, science and technology financial support would be strong, and business inputs would be sufficiently motivated.

（2）2017年4月28日，上海市互联网金融行业协会发布国内首个区块链技术应用自律规则，即《互联网金融从业机构区块链技术应用自律规则》，要求区块链技术服务实体经济，注重创新与规范、安全的平衡，明确金融稳定与信息安全的底线，互联网金融从业机构应用区块链技术应当向当地监管部门及行业自律组织进行报备，主动接受行业监管与自律管理，报备信息至少应包括项目名称、责任人、业务模式、业务风险、风控措施等。

(2) On 28 April 2017, the Shanghai Association of Internet Finance Industries issued self-regulation rules for the application of the first block chain technology in the country, namely, the Self-regulation Rules for the Application of the Block Chain Technology in Internet Financial Institutions, which require that the block chain technical service entity economy focus on innovation and regulation, security balance, financial stability and information security, and that Internet finance institutions apply block chain technology to local regulatory authorities and industry self-regulatory organizations, voluntarily subject to industry regulation and self-regulation. Information reporting should include, at a minimum, project names, responsible persons, business models, business risks, wind control measures, etc.

三、广州地区

III. Guangzhou Region

2017年12月8日，广州市黄埔区人民政府办公室、广州开发区管理委员会办公室发布《广州市黄埔区 广州开发区促进区块链产业发展办法》，针对工商注册地、税务征管关系及统计关系在广州市黄埔区、广州开发区及其受托管理和下辖园区范围内，有健全的财务制度、具有独立法人资格、且承诺10年内不迁离注册及办公地址、不改变在该区的纳税义务、不减少注册资本的区块链企业或机构，实行培育奖励、成长奖励、平台奖励、应用奖励、技术奖励、金融支持、活动补贴等激励措施。这是目前国内扶持力度最大的政策措施。

On 8 December 2017, the Office of the People's Government of the Huang Po District of Guangzhou City and the Office of the Guangzhou Development District Management Committee issued the Measures to Promote the Development of the Block Chain Industry in the Guangzhou District of Huang Po District of Guangzhou City Development Area of Guangzhou City, with a sound financial system, independent legal personality and a commitment not to leave the registration and office address for a period of 10 years, incentives to foster incentives, growth incentives, platform incentives, application incentives, technical incentives, financial support, activity subsidies, and so on.

具体政策措施如下：

Specific policy measures are as follows:

培育奖励：

Fostering incentives:

对新设立经认定的区块链企业或机构，实缴注册资本200万元以上的，按实缴注册资本的10%自注册之日起3年内给予培育奖励，每家企业或机构累计最高奖励100万元，并一次性给予30万元技术人才引进补助。对落户本区经认定的区块链领域的行业协会，依法在国家级、省级、市级政府职能部门登记成立的，分别给予每年100万元、60万元、40万元活动经费补贴。上述企业或机构入驻本区认定的区块链创新基地、区块链大厦、区块链产业园，租用办公用房且自用的，自租用办公用房起3年内，每年每家企业给予最高1000平方米且最高60万元的租金补贴；并一次性给予30%的装修费用补贴，最高补贴100万元。

In the case of newly established sector chain enterprises or institutions, which have been established by law at the national, provincial and municipal levels, subsidies of $1 million, $600,000 and $400,000 per year are granted for activities. In the case of enterprises or institutions referred to above, subsidies of up to 1 million yuan per year are granted for activities. In each case, subsidies of up to 1 million yuan and up to 600,000 yuan per year are granted for the rental and self-use of office premises, up to 300,000 yuan per year for the rental of office space, up to a rent subsidy for each enterprise for three years from the rental of office space; and a one-time subsidy of 30 per cent for renovation costs, up to a maximum of 1 million yuan.

成长奖励：

Growth incentives:

对经认定的区块链企业或机构年度营业收入达到200万元以上且同比增长100%以上，每年给予50万元技术人才引进补助。对经认定的区块链企业或机构年度营业收入首次达到500万元、2000万元、1亿元以上的，分别给予50万元、100万元、500万元的奖励，同一企业按差额补足方式最高奖励500万元。对获得国家高新技术企业培育入库、认定的区块链企业或机构，分别给予10万元、30万元奖励（不含上级补助）。对在境内外资本市场上市、新三板挂牌的区块链企业或机构，分别给予500万元、最高200万元奖励（不含上级补助）。

An annual subsidy of 500,000 yuan for technical talent is granted to recognized block-chain enterprises or institutions with annual operating income of more than 2 million yuan and 100 per cent more than the same year. For the first time, the annual operating income of recognized block-chain enterprises or institutions amounts to 5 million yuan, 20 million yuan and more than 100 million yuan, respectively, with incentives of 500,000 yuan, 1 million yuan and 5 million yuan, respectively, and a maximum incentive of 5 million yuan (excluding higher subsidies) for the same enterprise in the form of a margin.

平台奖励：

Platform awards:

对省级以上认定的区块链交易中心、检测中心、数据中心、存储中心等公共平台且取得相关资质的，给予100万元奖励。对获得国家级、省级、市级认定的区块链技术重点实验室、工程（技术）研究中心、企业技术中心、新型研发机构等创新平台，分别给予500万元、300万元、100万元奖励。对获得国家级、省级、市级认定的区块链专业众创空间（孵化器），分别给予100万元、50万元、25万元的奖励，引进5家以上经认定的区块链企业或机构的，按每引进1家给予5万元奖励，每年最高奖励100万元。推进区块链数字经济示范区建设，对经认定的区块链创新基地、区块链大厦、区块链产业园，给予运营管理机构3年运营补贴，每年最高补贴100万元。

One million yuan is awarded to public platforms such as block chain trading centres, testing centres, data centres, storage centres, etc., which have been identified above at the provincial level, and have acquired the relevant qualifications. One million yuan is awarded to innovative platforms such as technical priority laboratories, engineering (technical) research centres, enterprise technology centres, new research and development institutions, which have been identified at the national, provincial and municipal levels.

应用奖励：

Applying incentives:

鼓励以应用需求为导向，加快本区的区块链+应用场景的应用示范，加大财政投入，实施区块链应用示范专项计划，每年重点支持10个区块链应用场景建设，每个应用示范项目最高支持300万元。

Encourage application-driven demonstration of block chains plus application scenarios in the region, with increased financial input, implementation of a demonstration plan for block chain applications, with a focus on 10 block chain application scenarios each year, with a maximum of $3 million per application demonstration project.

技术奖励：

Technical Incentives:

对参与主导编制国际、国家、行业、地方区块链技术及应用标准（规范）列入前3名的企业或机构，分别一次性给予100万元、50万元、30万元、10万元奖励，每年每家企业或机构的国家、行业、地方标准（规范）最高奖励100万元。对获得国家、省、市立项资助的区块链项目及奖励予以配套，分别按照资助或奖励金额的100%、70%、50%给予资金配套支持，最高分别不超过500万元、300万元、100万元。

A one-time incentive of 1 million yuan, 500,000 yuan, 300,000 yuan, 100,000 yuan and a maximum annual reward of 1 million yuan per year for each enterprise, industry, and local standard (norm) for participating in the development of international, national, industrial, and local block chain technology and application standards (regulations) for each of the top three enterprises or institutions. A combination of block chain projects and incentives financed by the State, provincial and municipal entities is provided with financial support of 100 per cent, 70 per cent and 50 per cent, respectively, up to a maximum of 5 million yuan, 3 million yuan and 1 million yuan, respectively.

金融支持：

Financial support:

对区块链企业通过商业银行或融资担保的方式获得的银行贷款，给予贷款利息及担保费用全额补贴，每年每家企业最高补贴金额50万元，补贴期限3年。对首次获得风险投资机构投资的种子期、初创期的区块链企业，按实际获得投资额的10%给予奖励，每家企业最高奖励100万元。

A maximum subsidy of $500,000 per year and a maximum of three years per enterprise is granted to block-chain enterprises that have received bank loans through commercial banks or financing guarantees. A reward of 10 per cent of the actual value of the investment is given to the block-chain enterprises that have received first-time investment from venture capital institutions, up to a maximum of 1 million yuan per enterprise.

活动补贴：对承办国际级、国家级区块链研讨、论坛等高水平交流会议的，经认定备案，最高给予100万元补贴。

Activity subsidy: A maximum subsidy of $1 million is awarded for hosting high-level exchange meetings at the international level, at the national level for block-link seminars, forums, etc.

四、深圳地区

iv. Shenzhen region

（1）2016年11月3日，深圳市人民政府金融发展服务办公室发布《深圳市金融业发展“十三五”规划》提到，支持金融机构加强对区块链、数字货币等新兴技术的研究探索。

(1) On 3 November 2016, the Shenzhen People's Government's Financial Development Services Office issued the “13th Five-Year Plan” for the Development of the Shenzhen Financial Sector, which refers to support for financial institutions in strengthening research and exploration of emerging technologies such as block chains and digital money.

（2）2017年8月17日，深圳市经济贸易和信息化委员会发布《市经贸信息委关于组织实施深圳市战略性新兴产业新一代信息技术信息安全专项2018年扶持计划的通知》提到，针对信息安全产业进行扶持，单个项目资助金额不超过200万元，资助金额不超过项目总投资的30%。

(2) On 17 August 2017, the Committee on Economic Trade and Informatization of Shenzhen City issued a circular on the organization of a special information technology information security support programme for 2018 for the new generation of strategic and emerging industries in Shenzhen City, which states that support for the information security industry shall not exceed 2 million yuan for individual projects and 30 per cent of the total investment in the project.

（3）2017年9月25日，深圳市人民政府印发《深圳市扶持金融业发展若干措施》提到，充分发挥“金融创新奖和金融科技专项奖”的创新激励作用。金融科技（Fintech）专项奖，重点奖励在区块链、数字货币、金融大数据运用等领域的优秀项目，年度奖励额度控制在600万元以内。

(3) On September 25, 2017, the Shenzhen People's Government issued Measures to Support the Development of the Financial Sector in the City of Shenzhen, which refers to the full use of the Financial Innovation Award and the Financial Science and Technology Special Award as incentives for innovation.

五、重庆地区

V. Chongqing District

（1）2017年11月7日，重庆市经济和信息化委员会下发《关于加快区块链产业培育及创新应用的意见》提到，到2020年，力争在重庆全市打造2-5个区块链产业基地，引进和培育区块链国内细分领域龙头企业10家以上、有核心技术或成长型的区块链企业50家以上，引进和培育区块链中高级人才500名以上，将重庆市建成国内重要的区块链产业高地和创新应用基地。

(1) On 7 November 2017, the Chongqing City Economics and Informatization Committee issued an opinion on accelerating the development and innovative application of the block chain industry, stating that by 2020, the city will be building two or five block chain industrial bases in Chongqing, introducing and nurturing more than 10 leading firms with core technology or growth in the area of territorial subdivisions within the country, and more than 50 high-level middle-level talent in the block chain, which will make Chongqing a high-land and innovative application base in the country's important block chain.

（2）2018年3月7日，重庆市人民政府办公厅发布《关于贯彻落实推进供应链创新与应用指导意见任务分工的通知》提到，研究利用区块链、人工智能等新兴技术，建立基于供应链的信用评价机制。

(2) On 7 March 2018, the Chongqing People's Government Office issued a circular on the division of labour to follow up on the implementation of the guidance on innovation and application in the supply chain, which refers to research on the use of emerging technologies such as block chains, artificial intelligence and the establishment of a credit evaluation mechanism based on the supply chain.

六、浙江地区

VI. Zhejiang Region

（1）2016年12月23日，浙江省人民政府办公厅发布《关于推进钱塘江金融港湾建设的若干意见》提到，加强产业和生活配套设施建设。建设疏密有度、错落有致的金融集聚空间，有效集聚各类金融机构、财富管理机构、新金融机构以及金融大数据、云计算、区块链、人工智能、互联网征信等金融科技类企业。

(1) On 23 December 2016, the People's Government Office of Zhejiang Province issued an Opinion on the Advancement of the Construction of the Financial Port of the Changang River Province, which refers to the strengthening of industrial and life support facilities.

（2）2017年5月9日，西湖区人民政府金融工作办公室、西湖区财政局发布《关于打造西溪谷区块链产业园的政策意见（试行）》提到，对区块链企业、人才进行大力扶持。

(2) On 9 May 2017, the Financial Work Office of the People's Government of the West Lakes Region and the West Lakes Fiscal Authority issued a policy opinion (pilot) on the construction of a chain of industrial parks in the West River Valley.

具体政策措施如下：

Specific policy measures are as follows:

企业扶持：

Enterprise support:

1、企业（机构）租用园区内办公用房用于区块链项目的，采用先缴后补方式，按每天每平方米1.5元且每年不超过50万元的标准，给予房租补助，期限3年。

1. The enterprise (institution) rents office space for block-chain projects for a period of three years at a rate of 1.5 yuan per square metre per day and no more than 500,000 yuan per year.

2、国家、省、市区块链行业联盟（联合会）入驻园区并实际运行的，每年给予10万元补助，期限3年。

2. The National, Provincial, and Municipal Block Chain Industry Union (CIF), which is based in the park and is operational, provides an annual subsidy of 100,000 yuan for a period of three years.

3、从事区块链技术及应用的企业（机构）年地方财政贡献达到50万元的，按其地方财政贡献的30%给予项目补助，年地方财政贡献达到300万元的，按其地方财政贡献的50%给予项目补助，年地方财政贡献达到500万元的，按其地方财政贡献的60%给予项目补助。补助期限3年。

3. The annual local financial contribution of enterprises (institutions) engaged in block chain technology and applications amounts to 500,000 yuan, which is granted to projects on the basis of 30 per cent of their local financial contribution, 3 million yuan per year, 50 per cent of their local financial contribution, 5 million yuan per year and 60 per cent of their local financial contribution.

4、鼓励区块链技术研发和应用，对获得市级以上科技奖并在西湖区实施转化的科技成果进行奖励。经认定，按照国家级100万元，省级50万元，市级20万元予以补助。

4. To encourage the development and application of block-chain technologies and to reward the achievements of science and technology that have received prizes at the municipal level and above and that have been converted to the West Lakes region.

5、支持企业与高等院校、科研院所合作，围绕主导产业组建产业技术创新联盟，企业研究院、重点实验室、研发中心。对新认定为国家、省、市级企业研究院、研发中心的，分别给予300万元、100万元、30万元的奖励。

5. Support for enterprises, in cooperation with institutions of higher learning and scientific institutions, in the formation of industrial technological innovation unions, research institutes, priority laboratories, and research and development centres, which are newly recognized as national, provincial, municipal and research and development centres, are awarded 3 million yuan, 1 million yuan and 300,000 yuan, respectively.

6、入驻企业（机构）举办区块链论坛或峰会等活动，经认定，按照国家级、省级、市级类别，分别给予最高不超过50万元、30万元、10万元的补助。

6. Activities such as block-chain forums or summits organized by resident enterprises (institutions) are determined to provide grants of up to 500,000 yuan, 300,000 yuan and 100,000 yuan, respectively, in accordance with the national, provincial and municipal categories.

人才扶持：

Talent support:

1、对从事区块链技术及应用企业（机构）的高级管理人才、技术人才，按其工资薪金所得形成的地方财政贡献，给予100%的生活补助，期限3年。

1. 100 per cent of the living allowance for senior management and technical personnel working in block-chain technology and applied enterprises (institutions) for a period of three years, in the form of local financial contributions based on their salary.

七、江苏地区

vii. Jiangsu Region

（1）2017年2月2日，南京市人民政府办公厅发布《“十三五”智慧南京发展规划的通知》提到，重点培育物联网、云计算、大数据、人工智能、区块链等新兴产业，人工智能、生物识别、区块链等一批新技术形成突破并实际应用，推进南京市云计算、大数据、互联网、物联网、人工智能、区块链等技术发展。

(1) On 2 February 2017, the Nanjing People's Government Office issued the Circular on the “13th Five” Smart Nanjing Development Plan, which states that a new set of technologies, such as artificial intelligence, biometric recognition, block chains and other emerging industries, focusing on incubator networking, cloud computing, big data, artificial intelligence, block chains, etc., have made breakthroughs and practical applications to advance technological development in Nanjing, such as cloud computing, big data, Internet, material networking, artificial intelligence, block chains, etc.

（2）2017年12月27日，苏州同济区块链研究院发布了《苏州高铁新城区块链产业发展扶持政策（试行）》，在区块链项目经营、平台、应用、人才、培训等方面采取扶持政策。

(2) On 27 December 2017, the Institute for the Development of the Chain of the Shoji District of Suzhou issued the " Support Policy for the Development of the Chain Industry in the High Iron New City of Suzhou ", which provides for affirmative policies in the areas of block chain operations, platforms, applications, talent, training, etc.

具体扶持政策如下：

The specific enabling policies are as follows:

经营扶持：

Business support:

鼓励高铁新城新设立的区块链企业（机构）做大做强，对年营业收入首次超过500万元、1000万元、5000元万、1亿元的企业，分别一次性奖励10万元、20万元、100万元、200万元。以上一次性奖励，不超过该年度企业上缴税收高铁新城地方留存部分。

The new block-chain enterprises (institutions) in the city are encouraged to do a great job by providing a one-time reward of $100,000, $200,000, $1 million, and $2 million for enterprises whose annual operating income for the first time exceeds $5 million, $10 million, $50 million, $100 million, respectively. The above-mentioned one-time reward does not exceed the tax-paying portion of the new city.

对在境内资本市场上市、境外资本市场上市、新三板挂牌的，经认定属于区块链技术研发和应用创新的区内企业，分别给予600万元、200万、200万元扶持奖励。

Supportive incentives of $6 million, $2 million and $2 million are granted to enterprises in the region listed in domestic capital markets, in offshore capital markets, and on new three boards, which are identified as part of the technology development and application innovation of the block chain.

对在新三板成功挂牌的企业一次性奖励200万元，成功转板后再次奖励400万元。

A one-time reward of $2 million is awarded to businesses that have successfully placed their cards on the new three boards, and $4 million is awarded once they have been successfully turned over.

对在沪深交易所上市的公司，对IPO上市企业、企业董事长及其管理团队分别奖励200万、200万和200万，并根据上市进度分别兑现。

For companies listed on the Tianjin Exchange, IPO listed enterprises, directors of enterprises and their management teams are rewarded by 2 million, 2 million and 2 million, respectively, and delivered according to the listing schedule.

对在境外IPO成功上市的企业一次性奖励200万元，返回国内沪深交易所成功上市的再次奖励400万元。

A one-time reward of $2 million for successful IPO listing abroad and another of $4 million for successful listing on a back-to-back domestic deep exchange.

平台扶持：

Platform enabling:

对省级及以上认定的区块链研究中心、评测中心、数据中心、存储中心等公共平台且取得相关资质的，给予100万元奖励。

One million yuan is awarded to public platforms such as provincial and above-recognized block chain research centres, evaluation centres, data centres, storage centres and related qualifications.

对获得国家级、省级、市级认定的区块链技术重点实验室，分别给予500万元、300万元、100万元奖励。

Five million yuan, three million yuan and one million yuan respectively were awarded to technical priority laboratories with identified block chains at the national, provincial and municipal levels.

对获得国家级、省级、市级认定的区块链专业众创空间（孵化器），分别给予100万元、50万元、25万元的奖励，引进5家以上经认定的区块链企业（机构）的，按每引进1家给予5万元奖励，每年奖励最高不超过100万元。

Incentives of 1 million yuan, 500,000 yuan and 250,000 yuan, respectively, for professional creative spaces (incubators) for block chains recognized at the national, provincial and municipal levels, and of more than 5 recognized block chain enterprises (institutions), a maximum of 50,000 yuan per year for each imported unit.

对经认定的区块链创新基地、区块链大厦、区块链产业园，按照运营管理机构实际运营费用给予一定补贴，补贴期限3年，每年补贴最高不超过100万元。

A subsidy of up to RMB 1 million per year is granted for a period of three years for the recognized innovative block chain base, block chain buildings and block chain industrial parks, based on the actual operating costs of the operating authority.

应用支持：

Application support:

鼓励以应用需求为导向，加快高铁新城区块链应用场景的示范项目落地，加大财政投入，实施区块链应用示范专项扶持计划，每年开放不超过50个区块链应用场景建设，每个应用示范项目最高不超过300万元。高铁新城将成立专项工作小组，帮助企业（机构）实现应用场景落地建设。

To encourage the application of demand-driven demonstration projects to speed up the application of the high-iron block chain, to increase financial investment, and to implement a demonstration support scheme for the application of the block chain, which will open up up to 50 block-chain applications per year, with a maximum of $3 million per application demonstration project. A special working group will be set up in the high-iron city to help enterprises (institutions) develop the application site.

人才扶持：

Talent support:

对引进的区块链技术核心专业高层次人才，可申请高端人才公寓，并给予个人所得税高铁新城留存部分90%奖励，奖励期三年。对急需的国内外一流区块链方面的专家人才，在高铁新城安家落户且服务3年以上的，给予一次性80万元的安家补贴。专家人才界定参照阳澄湖人才计划标准另行制定。

You can apply for high-level flats for highly skilled people in the newly introduced block-chained technology, with a three-year reward for 90% retention in the new town with a personal income tax. A one-time settlement subsidy of $800,000 is granted to specialists in the much-needed country- and abroad-class block-chains, who have settled in the high-iron-new city and served for more than three years.

对新注册落地企业的区块链技术人才，在企业注册成功之日起的12个月内，可由企业统一向高铁新城申请入驻区内人才公寓，并根据实际情况给予一定的租金补贴。区块链技术人才界定参照阳澄湖人才计划标准另行制定。

Within 12 months of the date on which the company's registration is successful, it is possible for the company to apply for a flat of a resident person in the new town of High Iron, with a rent subsidy, depending on the circumstances of the case.

对新注册落地企业引进的区块链技术人才落户和子女入学提供便利。

(c) Facilitating the arrival and enrolment of children in the block chain technology introduced by the newly registered enterprises.

培训支持：

Training support:

大力聚集区块链技术专业培训机构，对在高铁新城设立的培训学校、职业学院，自设立起的第一年、第二年、第三年每年培训区块链技术核心专业学生100人以上，毕业后在高铁新城区块链企业（机构）正常就业一年以上的，按每人500元标准给予培训机构一次性补贴，每家培训机构每年补贴不超过20万元。

The Technical Training Institute for Block Chains, which has been set up in the City of Elite, provides training in the first, second and third years for more than 100 core technical students per year, after graduation for more than one year of normal employment in the enterprises (institutions) of the high and new city chain, with a one-time subsidy of up to RMB 200,000 per training institution per year, based on a standard of RMB 500 per person.

鼓励和支持相关企业（机构）利用区块链培训资源，对区块链技术产业发展中急需特殊专业技术人才开展订单式培养，每生每学年给予企业（机构）1000元学费补助。

Encourage and support enterprises (institutions) to use block-chain training resources for order-based training of skilled people in need of special expertise in the technological development of block-chain industries, with a tuition subsidy of $1,000 per school year for enterprises (institutions).

金融扶持：

Financial support:

设立高铁新城区块链专项引导基金，总规模为10亿元。

The establishment of a special steering fund for the high-iron new city block chain, with a total size of 1 billion yuan.

对高铁新城区块链企业(机构)获得银行业金融机构贷款，经认定专项用于区块链项目的，按照同期贷款基准利率给予第一年100%、第二年80%、第三年60%的利息补贴，每年补贴金额最高不超过200万元。

Loans to banking financial institutions are granted to enterprises (institutions) in the high iron and new city block chains, which are identified as earmarked for block chain projects, with interest subsidies of 100 per cent for the first year, 80 per cent for the second year and 60 per cent for the third year, up to a maximum of 2 million yuan per year, based on the base interest rate of the loan for the same period.

将区块链企业（机构）纳入“助保贷”体系，可对单个企业（机构）提供不超过500万元的助保贷贷款总额。

The incorporation of block-chain enterprises (institutions) into the “lending facility” system allows for the provision of a total loan of up to $5 million to individual enterprises (institutions).

活动扶持：

Enabling activities:

对承办国际级、国家级区块链研讨、论坛等高水平交流会议的区块链企业（机构），经认定备案，给予最高不超过100万元补贴。

Subsidized up to a maximum of 1 million yuan for enterprises (institutions) hosting high-level communication meetings at the international level and at the national level, such as block-link seminars and forums.

对落户高铁新城并经认定市级以上区块链领域的行业协会，开展活动给予每年最高不超过50万活动经费补贴。

The activities of the trade associations in the area of the chain of blocks and blocks above the municipal level are subsidized up to a maximum of 500,000 activities per year.

八、贵州地区

VIII. THE QUARIAN REGION

（1）2016年12月，贵阳市人民政府新闻办公室发布《贵阳区块链发展和应用》提到要通过5年的努力，建成主权区块链应用示范区和数字货币应用先行区，将贵阳打造成区块链创新要素重要集聚地和区块链技术应用创新重要策源地。

(1) In December 2016, the People's Information Office of the Guiyang City People's Government issued " The Development and Application of the Kuoyang Block Chain ", which refers to the five-year effort to establish a model area for the application of the sovereign block chain and a pilot area for the application of the digital currency, which will strike you as an important hub for innovative elements of the block chain and as an important source of innovative technology for the application of the block chain.

（2）2017年2月16日，贵州省大数据发展领导小组办公室印发《贵州省数字经济发展规划（2017-2020年）》提到，探索推进区块链技术发展应用。建设区块链数字资产交易平台，构建区块链应用标准体系，为资产的数字化流通提供系统支持。

(2) On 16 February 2017, the Office of the Main Data Development Team of Guizhou Province published the Provincial Digital Economic Development Plan (2017-2020) to explore technical applications to facilitate the development of block chains.

（3）2017年5月22日，贵阳国家高新技术产业开发区管理委员会发布《贵阳国家高新区促进区块链技术创新及应用示范十条政策措施（试行）》提到，对区块链企业提供入驻支持、运营补贴、贡献奖励、创新支持、成果奖励、人才扶持、培训补贴、融资补贴、风险补贴和上市奖励。

(3) On 22 May 2017, the Governing Board of the High Technology Industry Development Area of the Guiyang State issued the Model Ten Policy Measures for the Promotion of Technological Innovation and Application of the Block Chain in the High and New Zones of the Guiyang State (pilot), which referred to the provision of in-house support, operating subsidies, contribution incentives, innovation support, reward for results, support for talent, training subsidies, financing subsidies, risk subsidies and listing incentives for block-chain enterprises.

具体政策措施如下：

Specific policy measures are as follows:

入驻支持：

Residential support:

1.房租费用补贴。落地企业(机构)租用区内办公或生产用房不超过500平方米，且经认定专项用于区块链项目的，采取先缴后补的方式，从签订租赁合同起的第一年、第二年、第三年每年给予全额租金补贴。

1. Rent fee subsidy. An enterprise (the institution) that is located in a rental area does not have more than 500 square metres of office or production space and is determined to be dedicated to block-chain projects shall be paid on a first-come-first, second- and third-year basis, with a full annual rental subsidy from the first, second and third years from the date of the lease contract.

2.办公场地装修费用补贴。企业装修办公用房的，按照最高500元/平米，总额最高不超过50万元给予补贴。

2. Subsidizes the cost of office fit-out.

运营补贴：

Operational subsidies:

项目单位日常运营产生的数据储存空间租赁费用、宽带费用、水电费用，从签订租赁合同起的第一年、第二年、第三年每年按企业上述几项实际发生总额的20%给予补贴，每年补贴最高不超过50万元。

Data storage space rental costs, broadband costs, utilities costs arising from the day-to-day operation of the project unit are subsidized annually at 20 per cent of the total actual costs incurred by the enterprise in the first, second and third years from the date of the lease contract, up to a maximum of 500,000 yuan per year.

贡献奖励：

Incentives for contributions:

区内企业(机构)通过提供区块链技术(应用)服务产生营业收入的，按年度首次达到500万元、1000万元、5000万元、1亿元以上，分别给予20万元、50万元、100万元、200万元的一次性奖励。

For the first time a year, enterprises (institutions) in the region generate operating income through the provision of block chain technology (application) services, amounting to RMB 5 million, RMB 10 million, RMB 50 million, and more than RMB 100 million, with a one-time incentive of RMB 200,000, RMB 500,000, RMB 1 million and RMB 2 million, respectively.

九、山东地区

IX. THE SANDON REGION

2017年7月11日，青岛市北区人民政府发布《关于加快区块链产业发展的意见(实行)》提到，力争到2020年，努力建设立足青岛、面向全国的区块链产业高地、区块链+创新应用基地。市北区将设立区块链产业发展年度专项资金，加强金融资本支持，强化引导基金、政策担保等措施，探索建立区块链发展投资基金，完善和健全区块链发展的金融资本支持政策，广泛吸引风险投资、产业投资等各类金融资源到市北区集聚。

On 11 July 2017, the People's Government of the Northern District of Qingdao City issued an Opinion on Accelerated Development of the Block Chain Industry (Enforcement) which states that by 2020 it will strive to build a base for innovative applications based on the Qingdao, sector chain highlands, block chains and innovative applications. The Northern District of the City will set up annual special funds for the development of block chain industries, strengthen financial capital support, strengthen steering funds, policy guarantees, etc., explore the establishment of a block development investment fund, improve and improve the financial capital support policy for the development of the block chain, and attract a wide range of financial resources, including venture investments, industrial investments and so on, to the North of the city.

十、江西地区

X. Jiangxi Region

2017年9月22日，江西省人民政府办公厅印发《江西省“十三五”建设绿色金融体系规划》，其中第三章第三节第五条提到，鼓励发展区块链技术、可信时间戳认定等互联网金融安全技术，应用于金融业务场景。

On 22 September 2017, the People's Government Office of Jiangxi Province issued the “13th Five-Year Plan for Building a Green Financial System in Jiangxi Province”, which, in chapter 3, section III, article 5, refers to encouraging the development of Internet-based financial security technologies, such as block chain technology, credible time stamping and so forth, to be applied to the financial business landscape.

十一、广西地区

XI. Guangxi Region

2017年12月14日，广西壮族自治区人民政府办公厅印发《广西进一步扩大和升级信息消费持续释放内需潜力实施方案的通知》提到，要求大力发展软件和信息技术服务业，开展基于区块链、人工智能等新技术的试点应用。

On 14 December 2017, the Office of the People's Government of the Guangxi Liang Autonomous Region issued the Circular on the Implementation of the Programme for the Further Expansion and Upgrading of Information Consumption in Guangxi for the Continuous Release of Domestic Demand Potential, which calls for a vigorous development of software and information technology services and pilot applications based on new technologies such as block chains and artificial intelligence.

十二、河北地区

XII. The Hebei region

2018年2月22日，河北省人民政府办公厅发布《关于加快推进工业转型升级建设现代化工业体系的指导意见》，提出要积极培育发展区块链、量子通信、太赫兹等未来产业。

On 22 February 2018, the Office of the People's Government of Hebei Province issued the Guidance for the Accelerated Promotion of Industrial Transformation and the Construction of a Modern Industrial System, which proposes to actively foster the development of future industries such as block chains, quantum communications, and Tehez.

十三、河南地区

XIII. Henan Region

2017年10月30日，河南省人民政府印发《中国(河南)自由贸易试验区建设专项方案的通知》提到，鼓励在自贸试验区探索设立金融科技等新型金融公司。运用大数据、区块链、人工智能、云计算等新技术，发起设立供应链金融公司、跨境电商金融服务公司等新型金融公司，培育场景化金融生态圈。

On 30 October 2017, the People's Government of Henan Province issued a circular on a special programme for the construction of a free trade pilot zone in China (Henan), in which it stated that it would encourage the creation of new financial companies, such as financial technology, in the pilot area of self-trade. Using new technologies such as large data, block chains, artificial intelligence, cloud computing, it will launch the creation of new financial companies, such as supply chain finance companies, cross-border electricity suppliers and financial services companies, to foster a landscape-based financial environment.

十四、四川地区

XIV. Sichuan Region

2017年8月8日，成都市金融工作局、成都市财政局发布《财政金融19条》，鼓励发展金融科技产业，支持大数据、云计算、人工智能、区块链等新一代信息技术与金融领域深度融合。

On 8 August 2017, the Cheng City Financial Work Bureau and the Cheng City Fiscal Authority issued Article 19 on Fiscal Finance to encourage the development of the financial science and technology industry and to support the deep integration of the new generation of information technology with the financial sector, such as big data, cloud computing, artificial intelligence and block chains.

十五、福建地区

Fujian district

（1）2017年6月9日，福建省经济中心发表《促进我省区块链技术和应用发展的政策建议》，摘要提到，福建信息产业基础较好，金融、物流等现代服务业迅速发展，可为区块链发展提供良好的基础支撑和应用场景。

(1) On 9 June 2017, the Fujian Economic Centre issued a Policy Proposal for the Development of Technology and Applications in the Block Chains of My Province, which summarizes the fact that the Fujian Information Industry has a better base and that modern services, such as finance and logistics, are developing rapidly and can provide a good foundation and application scene for the development of the Block Chain.

（2）2018年1月25日，福建省人民政府办公厅发布《关于加快全省工业数字经济创新发展的意见》提到要探索区块链技术创新，挖掘区块链技术价值，鼓励企业加入开源社区，利用国际开源技术资源进行再创新，推动区块链在社会治理、资产管理、公示公证、社会救助、知识产权、工业检测存证等领域的应用。

(2) On 25 January 2018, the Office of the People's Government of Fujian Province issued an Opinion on Accelerating the Development of Industrial Digital Economic Innovations throughout the Province, which refers to exploring technological innovations in block chains, tapping their technical value, encouraging enterprises to join open-source communities, using international open-source technical resources for re-innovation, and promoting the application of block chains in areas such as social governance, asset management, publicity, social assistance, intellectual property rights and industrial inspection certificates.

十六、内蒙古自治区

XVI. Inner Mongolia Autonomous Region

2017年6月29日，内蒙古自治区人民政府办公厅印发《2017年自治区大数据发展工作要点的通知》，要求加强数据感知、数据传输、计算处理、基础软件、可视化展现、区块链及信息安全与隐私保护等领域技术和产品的研发，推动建设一批大数据企业技术中心、工程（技术）研究中心、重点实验室和应用中心。

On 29 June 2017, the Office of the People's Government of the Inner Mongolia Autonomous Region issued the Circular on Elements of Work for the Development of Large Data in the Autonomous Region in 2017, which calls for the strengthening of research and development of technologies and products in the areas of data perception, data transmission, computational processing, basic software, visualization, block chains and information security and privacy protection, and the promotion of the establishment of a number of technology centres for large data enterprises, engineering (technical) research centres, priority laboratories and application centres.

十七、甘肃地区

XVII. Gansu Region

2018年2月2日，甘肃省人民政府办公厅印发《关于积极推进供应链创新与应用的实施意见》，要求推进研究利用区块链、人工智能等新兴技术，建立基于供应链的信用评价机制。

On 2 February 2018, the Gansu People's Government Office issued an Implementation Opinion on the Positive Advancement of Supply Chain Innovation and Applications, which called for the promotion of research on the use of emerging technologies such as block chains, artificial intelligence and the establishment of a credit evaluation mechanism based on the supply chain.

十八、海南地区

Hainan region

关键词：区块链;会计领域;共识机制;分布式记账;去中心化

Keywords: block chain; accounting area; consensus mechanism; distributed accounting; decentralization

一、引言

Introduction

随着全球经济、科学技术的日益发展，诸如密码学、计算机科学、经济学等学科都已经走向成熟，在此基础上区块链技术应运而生，甚至可以说区块链技术是上述几项学科结合的产物。区块链技术不单单是指一种分布式记账的账本技术，同时也是一种新的经济组织形式和贸易方式——例如用于ICO招募，用于医保、社保等领域以减少骗保现象，用于金融行业以减少金融违规犯罪等现象，以及用于管理公众档案等等。此外，由于日常生活中的互联网交易几乎都受制于“信用模式”，即人们需要通过第三方平台的监管来确保电子交易的安全性；但区块链不同，它是一项基于密码学而非信任的基础技术，这让所有已达成协议的双方可以免去第三方中介的参与来直接进行交易支付。因此，区块链技术可以说不仅是一项数据革命，更是一场信任革命，指导着未来一些领域发展的大方向。会计的发展历史，“技术发展”是推动其进步的最重要因素之一。但是，企业、事务所以及相关会计人员在会计实务中仍然面临着许多有关信任的问题，比如：会计信息质量得不到保障、审计执业质量较差、会计责任不明确、重复监督等等。而理论上讲，上述问题都可以通过区块链技术得到解决，区块链的出现给会计领域的发展提供了新的思路。

As the global economy, science and technology have grown, disciplines such as cryptography, computer science, economics, etc., have matured. Moreover, since Internet transactions in everyday life are almost always subject to a “trust model” in which one needs to regulate third-party platforms to ensure the security of electronic transactions, the block chain technology is not merely a distributed book-keeping technology, but also a new form of economic organization and mode of trade — such as recruitment by ICO for medical insurance, social security, reduction of fraud, and management of public records.

二、文献综述

II. OVERVIEW OF THE OBJECTIVES

区块链的概念最早由日裔美国人中本聪提出，之后迅速得到了全球的认同和研究。技术派观点（Yli-Huumo，2016）认为，区块链技术是一个整合应用，它有效结合了哈希算法、加密解密技术及开源等多项重要知识。最重要的两个特征（Huckle，2016）是去中心化和去信任；去中心化（Mansfield-Devine，2017）以区块链的共识机制为基础，去信任以密码学为基础。应用派的学者（Pilkington，2016）认为，区块链可以在企业内部使用，有利于保障企业的隐私信息不外流；用于企业的信息管理（Yermack，2017），即企业可以通过区块链披露自身的财务信息，企业利息相关者也能因此迅速获得企业的有关信息，大大方便了利益相关者对企业的监督，也提高了信息传递的效率。在会计领域，区块链技术的应用（马西莫?莫里尼、王潇靓等，2016）将对审计、会计信息、金融、公司内部控制、商业活动等信息数据记录与交易活动产生重大影响；区块链技术的创新（高廷帆、陈甬军，2019）是审计行业演化的重要动力。从会计记账的角度（樊斌、李银，2018）出发，指出区块链是基于计算机技术的总账账簿，每个区块都代表一个账页，区块的内容则代表账页中的会计信息；区块链技术与财务业务相结合（康霞，2019），未来的可行性及应用前景。

The concept of block chains was first proposed by the Japanese-Americans Bentley, and was quickly recognized and studied globally. The technical point of view (Yli-Huumo, 2016) is that block chain technology is an integrated application that effectively combines a number of important knowledges such as Hashi algorithms, encryption declassification techniques and open sources. The two most important features (Huckle, 2016) are decentralization and detrust; decentralization (Mansfield-Divine, 2017) is based on a consensual mechanism of block chains, trust-based on cryptography. The applied scholars (Pilkington, 2016) believe that the block chain can be used within an enterprise and that it can be used to safeguard the privacy of the enterprise; information management for an enterprise (Yermack, 2017), i.e., that an enterprise can disclose its own financial information through a sector chain, interest-related individuals can thus quickly access relevant information from an enterprise, which greatly facilitates the monitoring of businesses, and improves the efficiency of the transmission of information.

三、区块链的工作原理和特征

III. Rationale and characteristics of the block chain

区块链是一种新的应用模型，该模型集分布式数据存储、点对点传输、共识机制和加密算法于一体，使用区块链数据结构来验证和存储数据，使用分布式节点共识算法来生成和更新数据，使用加密技术来确保数据传输和访问的安全性，以及使用自动脚本代码来编程和操作数据。（一）区块链的工作原理。一般来说，区块链系统由六个部分组成，包括：基本数据块、数据加密和时间戳相关的基础数据与算法；网络层包括分布式组网机制、数据传播机制和数据验证机制；共识层主要由网络节点的各种共识算法构成；激励层将经济因素整合到区块链技术体系中，主要有经济激励机制和分配机制；合约层封装了各种脚本、算法和智能合约，这些功能可以通过区块链进行编程；应用程序层包含区块链应用程序的各种场景和案例。（二）区块链的特征。区块链主要用于解决交易的信任和安全问题，主要包括以下四项特征。1.分布式记账。与传统记账模式（图1）相比，区块链分布式记账模式（图2）其优势主要体现在两个方面。一方面是数据存储的完整性，区块链的每个节点上都储存着完整的数据，而传统方法下数据则是被按照一定的规则分开存储；二是去中心化的记账模式，区块链每个节点的存储是独立且相同的，节点之间依靠共识机制来确保存储的一致性，传统记账方法则是通过中心节点向其他备份节点同步数据。2.非对称加密和授权技术。即区块链为了保护账户身份信息而采用的加密技术，只有得到账户所有者的同意才能获取账户相关的身份信息，可以有效保护公司或个人的隐私。3.共识机制。即如何在所有记账节点之间达成共识以确定记录的有效性，它既是一种识别手段，又是防篡改的手段。在区块链系统中如果想要信息造假，就必须使50%以上的节点同意，但在区块链节点足够多的情况下，这几乎是不可能的。4.智能合约。即以真实可靠的数据为基础提前设定好规则和条款，在操作过程中只要满足相关要求，计算机就会自动生成结果。就好比自动贩卖机，只需要满足预设要求（投币并输入货物编码），它就会自动完成交易义务。

The block chain is a new application model. In general, the block chain system consists of six components, including: the basic data block, the point-to-point transfer, the consensus mechanism and the encryption algorithm, is integrated; the network layer includes the block-to-point network mechanism, the data dissemination mechanism and the data validation mechanism are used to validate and store data; the distribution node consensus algorithm is used to generate and update data, the encryption technology is used to ensure the safety of data transmission and access, and the automated script code is used to programme and operate data. (I) The block chain system consists of six components, including: the basic data block, the data encryption and time-to-point basic data algorithms; the network layer includes the component-to-motivation system; the element-to-motivation mechanism is used to determine the effectiveness of the component-to-motor system; it is used to resolve the underlying items of the account chain; and the key block-to-line factor-to-to-line data is used as a base-to-to-line map of the fixed-to-to-line data.

四、区块链在会计领域的应用

IV. Application of block chains in the accounting field

（一）会计信息记录和披露方面。传统的会计信息系统不能完全保障会计信息的质量，这通常会导致诸如信息不对称、审计滞后、信息失真和财务舞弊等情况的发生。区块链技术可以从自主管理的概念开始，优化会计记账模式、提高系统的安全性能和财务报告的可靠性，以减少人为干预并实现自主管理。1.分布记账模式。在分布式记账模式中，记账工作主要是由区块链的各节点于业务发生时自动实时完成。任何一项交易或业务的子环节，必须经全部节点确认、在事实信息载入区块链后，再向全节点广播并由核算主体节点记账；之后其他节点可结合公开的事实信息进行判断与认证，各节点基于相应的权责共识开展复核工作。如今“线性”数据结构已朝着“块”和“链”的方向发展，使得财务报表创建者和用户可以准确地查询所需的数据信息。2.高安全性。区块链的时间戳功能赋予了区块链不可篡改的特性，区块链会将所有交易数据公开给参与网络交易的每个节点，从而使区块链上的所有交易数据公开透明。就隐私保护而言，传统的记账系统将隐私数据存储在中央服务器中，这种集中式存储方法最大的问题是，如果中央节点受到攻击或被盗取信息，则交易双方的隐私都会受到损害。而区块链技术却可以依靠匿名交易来保护交易双方的隐私，使用了哈希算法和非对称加密技术，提升会计信息系统的安全性。3.定制化财务报告。传统财务报告定期披露，而且以标准化格式呈现，无法满足不同信息需求者的个性化要求。而区块链会计信息系统下，企业利益相关者可以提出自己的信息披露需求，需求被核准后将接入区块链的互动平台，触发按需报告程序，系统将根据区块链上的相应信息自动生成个性化的财务报告。这种企业与节点的“申请-核准-报告”机制表明财务报告的信息披露重心将由供给侧转移至需求侧，从被动披露转为互动披露，从定期披露转为实时披露，从单向运输转变为交互式披露。（二）管理运营方面。1.低信任成本。区块链技术系统的每个参与者都可以获得交易的具体数据，这使得每一笔交易数据都做到了绝对的公开透明；而且区块链的时间戳记是不可逆的，故而交易的数据和记录在这样的情形下是完全值得信赖的，即区块链技术能够保证交易参与者获得真实可信的信息。2.低人工成本。第一个方面是无需再雇佣从事基础会计工作的普通会计人员。因为在区块链技术下，企业及其他的经济组织不需要再聘请专门的人员进行诸如逐项填制、审核报表与凭证之类的手工工作，他们只需要将自身的原始凭证上传到客户端，区块链系统就可以智能化完成接下来的工作。第二个方面则是节约了第三方审计机构的监管成本。第三方审计机构便是为了提高财务信息可信度而产生的，是基于“信任缺乏”而存在的。而区块链增加了篡改涂抹原始交易记录、故意删除真实交易、交易内容作假等会计舞弊行为的技术难度，这会使得会计舞弊行为的发生次数大幅度减少，既降低审计成本也提高审计效率。3.低时间成本。区块链记账平台和企业会计信息系统相连，就可以自动完成会计信息的确认、计量、记录和报告工作，省去了多个人工审核环节，节约时间成本的同时，大大降低了运营风险。另外，审计工作人员也可以实时跟踪公司账目、有效地获取审计的完整证据链、实施远程审计或自动审计，以此提高审计效率，降低时间成本。4.低维护成本。区块链中的每个节点都使用平行记账方法，每个节点的账目也完全独立。如果节点遇到导致数据丢失或损坏的情况，只需要修复有问题的节点——因为其他节点的副本数据仍然可以支持区块链系统的运行，并不影响系统的整体运行状态，还很大程度上解决了维护难度大的问题。

(i) Accounting information recording and disclosure aspects. Traditional accounting information systems do not fully guarantee the quality of accounting information in real time from the point where the operation takes place. This usually leads to the occurrence of situations such as information asymmetry, audit lag, information loss and financial fraud. Block chain technology can begin with the concept of self-management, optimizing the accounting accounting mode, improving the security performance of the system and the reliability of financial reporting in order to reduce human intervention and achieve self-management. In distributed accounting patterns, accountkeeping is mainly performed by the nodes of the block, which are automatically completed by the nodes of the block when the operation takes place. Any branch of a transaction or operation, which is identified by the node of the node of the node, when the fact information is included in the node of the node of the node of the node of the node of the node of the node, and the node of the node of the node of the node, which can be judged and certified by the node of the node of the node of the node, which is used as the node of the node of the node of the node of the node, which are used, which are used, and which are used as the node of the node of the nose of the nose of the node of the node of the node of the node, and which are used, which are used, which are used, which are used, which are used for the no.

五、面临的挑战

V. THE CHALLENGES

（一）技术安全风险。首先，区块链系统的实际应用软件做不到完全安全。区块链上的各个区块通过技术连接在一起形成“链”，大量的数据信息在链条上进行传播。任何应用软件或平台的极小漏洞，都可能给企业带来不可估量的损失。其次，区块链的存储运输的容量可能会对会计信息的完整性及连续性产生一定的影响。虽然区块链技术可以在各个节点建立数据副本且有极强的纠错能力，但是如何将获取、备份的会计信息进行有序的排列储存以保证区块链的稳定运行是企业在应用过程中需要解决的难题。最后，黑客攻击区块链系统等犯罪行为、政府对区块链采用何种监管方式以及通过区块链交易是否需要纳税、如何纳税等问题都还没有得到法律的明确规定。（二）技术人才稀缺。区块链技术是一套复杂的体系，“区块链+会计”的实现不止要求会计人员具备丰富的专业知识和优秀的职业素养，还要求会计人员拥有足够的计算机知识、能熟练操作计算机。据2020年3月的《2020年中国区块链人才发展研究报告》显示，2015年至2019年中国区块链企业数量持续上涨，从2015年的2156涨至2019年的36224，这意味着市场对区块链人才的需求越来越大。另一方面，需求虽大，人才供应却不足。据统计（图3），区块链从业者的主力军是本科及研究生，但是截止2019年，我国本科以上学历的人群仅仅只占全国总人口的4%，而从事会计且具备区块链操作知识的人才更是凤毛麟角；此外，由2018-2019年区块链人才需求职务分布图（图4）所示，目前市场对区块链人才的需求中技术类占比遥遥领先，但技术人才在市场上一直都是非常稀缺的，因此，区块链人才很多都是从其他领域人才流入的。（三）会计准则的多样性可能导致数据可比性差。区块链是一项面向全世界的技术，不会拘泥于哪一个国家或地区，因此我们需要考虑到国家间会计准则不同的问题。会计准则是会计人员从事会计工作必须遵循的基本原则，是会计核算工作的规范，但是各个国家甚至是一个国家的不同地区使用的会计准则都不尽相同，而区块链却要求数据一致，所以需要制定一个统一的准则来保证区块链上数据的一致性，确保区块链系统能稳定运行。

(i) Technology security risks. First, the physical application of the block chain system cannot be fully secure. The blocks on the block chain are connected by technology, and large amounts of data and information are disseminated through the chain. The minimal gaps in any application software or platform can cause immeasurable losses to enterprises. Second, the capacity to store the block chain may have some impact on the integrity and continuity of accounting information. While the block chain technology can create a copy of the data at each node and has a very strong capacity to correct the problem, the need for a sequenced storage of the technology on the block chain to ensure the stable functioning of the block chain from the technology to the technology chain from the technology to the technology chain from which it is connected is linked, and the need for an accounting block from which the enterprise needs to address it.

六、对策研究

VI. RESPONSE STUDIES

（一）持续加强区块链技术的安全性。首先是要继续完善区块链技术。研发较为复杂的验证机制与区块链的去中心化相结合，保持区块链数据的一致性和完整性，用这种方式来防止黑客和病毒的入侵，提高系统的安全性能。其次是进行安全测试，严格的检测区块链应用层的各个方面，发现问题及时修复，并加固系统，让用户使用更高版本的软件。最后是我国需要尽快完善有关区块链的法律制度，使区块链的监管工作变得有法可依，给区块链提供更为安全的法律环境和足够的技术进步空间。（二）重视培养重视培养“区块链+会计会计”人才。会计领域区块链技术人员的稀缺主要是由于技术知识缺乏而导致的，加强会计人员的技术培训是解决问题的最好办法。对已经参加会计工作的从业者，企事业单位应对其内部的会计人员进行区块链技术的培训，还可以从中挑出学习能力比较强的员工进行重点培养，为单位储备会计方面的区块链技术人才。对于会计专业的在校大学生而言，高校的会计学院应该紧跟时展的步伐，引进区块链课程，增强学生未来在会计领域工作的长久竞争力。（三）促进会计准则的趋同世界会计准则。委员会自成立起便一直致力于世界会计准则的编制，如今一些国际组织已经开始使用世界会计准则，然而其在各国之间的普及程度则大有差异。主要原因在于各个国家的经济、政治、文化都各有特色，故而每个国家对世界会计准则的接受程度也不尽相同。但是为了区块链技术在会计领域的发展以及方便各国间的贸易往来，会计准则的趋同难以避免。各国都使用相同的世界会计准则，能促使会计质量的优化获取，也意味着区块链技术在会计领域的应用将向前迈动一大步。一项新技术的产生到成熟，总是需要不断的发现问题、解决问题。

(i) Continuous enhancement of the safety of block chain technologies. Finally, the country needs to continue to refine the block chain technology as soon as possible. The development of more sophisticated certification mechanisms, combined with the decentralisation of the block chain, preserves the consistency and integrity of block chain data in such a way as to prevent hacking and virus intrusions and improve the security performance of the system. Secondly, security testing, rigorous monitoring of all aspects of the block chain application, the identification of problems, and the reinforcement of systems to enable users to use higher versions of software. Finally, the country needs to improve the legal system of the block chain as soon as possible, so that the chain of custody can be properly regulated, so that it can provide a more secure legal environment and sufficient room for technological progress. (ii) Emphasis is placed on the development of talent in the area of block-to-account accounting. The scarcity of technical staff in the field of accounting is mainly due to the lack of technical knowledge, the technical training of accountants is the best way to solve problems.

总而言之，区块链技术是会计发展的一大趋势，经过不断的修改完善后，区块链技术应用于会计领域将会给全世界的会计发展带来质的飞跃。

In summary, block chain technology is a major trend in accounting development, and its application in the accounting field, after continuous refinement and refinement, will lead to a qualitative leap in accounting development worldwide.

参考文献：

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锁定区块链应用服务

Lock block chain application service

区块链技术使我们第一次能够从技术层面建立去中心化的信任，提高效率，拓展业务边界，被认为是当前金融科技领域最具颠覆潜力的核心技术，因而备受金融机构和投资机构的追捧。在蒋海看来，其主要原因在于：“这种分布式账本技术，能够构建可信任的多中心w系，有潜力使得当今互联网从信息传递上升到价值传递的新高度，成为未来最重要的金融基础设施。”

For the first time, block-chain technology has enabled us to build decentralized trust at the technical level, to improve efficiency, and to expand operational boundaries, which are considered to be the core of the most destabilizing technologies in the area of financial science and technology today, and are therefore highly appreciated by financial and investment institutions. The main reason for this is that, in Chianghai’s view, “this distributed book technology is capable of building trustable multi-centre w systems, with the potential to bring the Internet today from a new level of transmission of information to a higher level of value, making it the most important financial infrastructure in the future.”

这位中国科学院计算所博士，自2014年开始，就带领着十几人的团队，在接下来的3年左右时间里，用几乎全部的精力集中攻克区块链底层技术，并获得数十项核心专利技术。

The Chinese Academy of Sciences, Dr. Calculator, has been leading a dozen teams since 2014, concentrating almost all of his energy over the next three or so years on the bottom of the chain and acquiring dozens of core proprietary technologies.

蒋海认为，区块链技术最终是为金融服务生态的建设服务：“区块链技术主要解决的痛点是提高金融服务中的信任传递效率，降低交易成本。因为，利用区块链，能将分散独立的各自单中心，提升为多方参与的统一多中心，打通金融服务上下游各个环节，促进金融服务的良性生态建设。”

According to Chiang Hai, block chain technology is ultimately a service for building the financial services ecology: “The pain of block chain technology is primarily to improve the efficiency of trust transmission in financial services and to reduce transaction costs. Using block chains, it is possible to separate separate individual centres, upgrade them into integrated multi-participating centres, connect financial services up and down, and promote the virtuous ecology of financial services.”

因此，在底层技术研发上取得突破性进展后，蒋海和他的团队最终将目标锁定在了区块链的改造、优化/创新应用上，即从区块链的上层应用着手提供服务，开发高可扩展高性能的区块链平台。2015年3月，布比在北京成立，正式向探索区块链的商业应用进发。2015年12月，布比在其区块链平台上启动了国内首个区块链商业应用案例。

As a result, as a result of the breakthrough in bottom-level technology development, Chiang Hai and his team eventually targeted the adaptation, optimization/innovation application of the block chain, starting with the upper-level application of the block chain, to develop a high-extensible high-performance block chain platform. Bubi was established in Beijing in March 2015 to officially move forward with the commercial application of the exploration block chain. In December 2015, Bubi launched the country's first block chain commercial application case on its block-chain platform.

将区块链技术“落到实处”

To "get to the ground" block chain technology

作为比特币底层技术的区块链并非一项全新技术，早在2000年前后就有人开始研究，但这一技术为何在近一两年才被普遍关注？蒋海认为，“从技术体系上看，区块链最早可以追溯到2000年前后，当时在密码学界掀起过数字货币的研究浪潮，eCash是典型代表，但是，在技术路线上走了弯路。比特币诞生于2009年，它的技术也有赖于2009年之前的业界探索成果。比特币的成功运行，让业界对区块链技术有了新的认识，并得到了例证。”蒋海表示。

The block chain, a bottom-of-bitcoin technology, was not a whole new technology that began to be studied in 2000 or so, but why did it become a common concern in almost a year or two? According to Chiang Hai, “the technological system, the block chain dates back to the year 2000 or so, when a wave of digital money research was initiated in the cryptology community, and eCash was typical, but it took a turn on the technology route. Bitcoin was born in 2009, and its technology was also dependent on the results of industry exploration up to 2009. Bitcoin's successful operation gave the industry a new understanding of block chain technology and an example.” Chiang Hai said.

然而，在蒋海看来，区块链未来的成功一定是种不同于传统的新模式，需要深入探索出技术与产业融合在服务模式变革上的路径。

However, in Chianghai's view, the future success of the block chain must be a new model that is different from the traditional one and requires further exploration of the ways in which technology and industry can be integrated into changing service models.

毕马威的一份研究报告指出，2017年，投资人对区块链领域将回归理性，整个行业的首要任务是停止概念验证测试，认识区块链目前能达到的能力，开发可以部署到生产环境的方案，提高区块链解决方案的成熟度。

A study by KPMG noted that in 2017, investors would return to rationality in the area of block chains, and that the primary task for the industry as a whole would be to stop the conceptual validation tests, recognize the capabilities currently achieved in block chains, develop programmes that could be deployed to the production environment, and enhance the maturity of block chain solutions.

“就发展前景而言，区块链将有潜力深刻影响金融服务的基础设施。布比将秉持脚踏实地为客户解决实际问题的态度，通过深入产业，与合作伙伴一道，打造新一代价值流通网络。”蒋海表示。在后续发展中，布比还考虑在区块链技术的基础上，将大数据、云计算技术也融合进来。“主要是利用大数据技术解决区块链应用中的大规模数据存储及分析，利用云计算技术解决区块链应用中的部署及运维。”蒋海说。

“As far as development prospects are concerned, the block chain will have the potential to profoundly affect the infrastructure of financial services. Bubi will work with partners to build a new generation of value-flowing networks through deep industry, with a view to solving real problems for clients.” Chiang Hai said. In the follow-up development, Bubi is also considering the integration of big data and cloud computing techniques based on block chain technology. “Most important data technologies are used to solve large-scale data storage and analysis in block chain applications, and cloud computing techniques are used to solve deployments and transports in block chain applications.” Chiang Hai said.

万事俱备，重在场景

Everything's ready. Let's get back to the scene.

但这项工作的推进存在不小的实际难度。“客观上讲，区块链本身仅仅是一项新技术，本身并不构成产业，这项技术能否驱动产业发展，或者能否产生新的商业模式，完全取决于应用场景。”蒋海指出，“金融机构在应用区块链的态度上是积极的，但说到他们使用这些区块链技术的动力，还需要找到合适的业务场景。”

But there is no major practical difficulty in moving forward. “Objectively, the block chain itself is just a new technology that does not constitute an industry, and whether it can drive industrial development or generate new business models depends entirely on the application landscape.” As Chianghai notes, “financial institutions are positive in their approach to the application of the block chain, but they need to find the right business scene when it comes to the motivation to use these block chain technologies.”

作为国内较早从事区块链应用研究的企业，布比进行了大胆的探索和尝试。据蒋海介绍，布比区块链已经被应用于数字资产、贸易金融、股权债券、供应链溯源、联合征信、公示公证、数据安全等领域。“布比一直致力于提升区块链技术产品化程度。2016年，布比推出了开放的区块链服务――布萌数字资产网络，这是区块链应用模式的一大创新。”蒋海说。据悉，在布萌数字资产网络上，企业机构可通过服务接口将自己的应用接入布萌，并发行/登记资产，诸如保单、黄金、理财产品、游戏装备、卡卷、商业积分等多种资产，这些资产在布萌网络自由流通，最大地发挥它们的价值。

As an early domestic enterprise engaged in block chain application research, Bubi has made bold explorations and attempts. According to Chiang Hai, Bubi block chains have been applied to digital assets, trade finance, equity bonds, supply chain traceability, joint mail, publicity, data security. “Bubi has been working to enhance the technical productization of block chains. In 2016, Bubi launched an open block chain service - the Bumbing Digital Asset Network, a major innovation in the block chain application model.

蒋海告诉记者，未来，布比将从6大方面推动区块链技术在各种场景中的应用：

Chiang Hai told journalists that, in the future, Bubi would promote the application of block chain technology in a variety of scenarios in six major areas:

第一，快速应用构建，多模式的账本结构及业务模型，方便快速构建应用。

First, fast-track construction, multi-modal account structure and business models facilitate fast-building applications.

第二，海量用户支撑，高效交易验证和同步，支撑大规模应用场景。

Second, large-scale user support, efficient transaction validation and synchronization support large-scale application scenarios.

第三，可视化运维管理，从网络、系统、业务层面提供可视化的运营管理。

Third, visualization of transport management, which provides visualized operational management at the network, system and operational levels.

区块链具有去中心化、透明性、匿名性以及安全性等主要特征，对于金融业态发展具有重要价值。在信用机制层面，区块链技术借助密码学技术，摆脱了传统的第三方信用机制，由节点上各个数据块实现信息间的传递和交流，权利与义务对等而提升其运营效率。因而也可以进一步的提升整个区块链上价值信息的透明性，每一个节点的信息都是固定而且相互独立的，不能够进行修改，节点之间采用密码学技术实现匿名。因此，区块链技术可以实现较高的信息和价值存储与传递的安全性，任一节点都可以实现对整个区块数据的拷贝，但是不能改变任何节点数据，在不借助中心第三方中介的基础上实现信息安全传递。 

At the credit-mechanical level, block-chain technology, with the help of cryptography, moves away from traditional third-party credit mechanisms, with data blocks on which information is transmitted and exchanged, and rights and obligations are reciprocal. It can further enhance the transparency of value information throughout the block chain, with each node information being fixed and independent, cannot be modified, and cryptology technology is used between nodes to achieve anonymity. Therefore, block-chain technology can achieve a higher degree of security in the storage and transmission of information and value, with each section providing a copy of data for the whole block, but it cannot change any node data and secure transmission of information without resorting to a central third-party intermediary. & nbsp;

2 区块链技术在金融业的发展现状 

2 Status of development of block chain technology in the financial sector & nbsp;

2.1 区块链技术在金融业的应用方向 

2.1 The direction in which block chain technology is applied in the financial sector & nbsp;

2.1.1 数字货币。在金融业长期的发展中，货币的发展变革也悄然兴起，在互联网电子化的今天，数字货币比传统的纸币发展更具活力。区块链技术应用在比特币发展中已经取得了重要的成绩，特别是以密码学技术为核心加密实现了数字货币的安全性。数字货币的发展能够有效的降低纸币发行和流通的成本，随着数字货币在世界范围内的流通与交换问题得到解决，数字货币将会带来整个金融业的变革。 

Digital money. In the long-term development of the financial sector, monetary development has also stagnated, and digital money is more dynamic today than traditional paper currency in the context of Internet digitization. The application of block-chain technology to bitcoin development has already achieved important achievements, particularly the security of digital money with cryptography as its core encryption. Digital currency development can effectively reduce the cost of issuing and circulating paper currency, and digital money will change the financial sector as problems of worldwide circulation and exchange are resolved. & nbsp;

2.1.2 金融资产综合交易平台建设。随着金融业态与互联网的深度融合发展，基于互联网信息技术的综合金融资产交易平台成为金融业高效发展的重要基础。而区块链技术将会在平台基础上实现智能合约化，依靠数据模块特有的安全性、去中心特性实现价值传递。 

2.1.2 Establishment of an integrated transaction platform for financial assets. The Internet-based information technology platform for the transaction of financial assets becomes an important basis for the efficient development of the financial sector as the financial system is deeply integrated with the Internet. And block-chain technology will be smart-contracted on the basis of the platform, relying on the unique security of the data module and moving to the centre. & nbsp;

2.1.3 降低国际支付与结算成本与时间。区块链支付技术正在兴起并得到快速发展，比较传统的跨国交易支付，区块链技术更加安全、高效。区块链支付方式可以通过点对点的有效手段实现支付，降低支付手续时间，而且没有第三方信用机构的存在，很大程度上降低支付手续费率，能够推动跨境贸易和跨境电商的快速发展。 

2.1.3 Reduce the cost and time of international payments and settlements. Block chain payment technologies are emerging and developing rapidly, making payments more secure and efficient than traditional cross-border transactions. Block chain payments can be made by effective point-to-point means, reducing payment processing times, and without the presence of third-party credit institutions, significantly reducing payment process rates, which can facilitate the rapid development of cross-border trade and cross-border power suppliers. & nbsp;

2.1.4 提高金融资产交易组织效率。以往的金融资产转移需要依靠一定的证券等金融机构进行一系列的审批操作，区块链技术可以依靠数据的共享，实现各个节点间的有效互通，并且在不影响资金安全的情况下快速完成资产交易。这种模式下信息更加透明、操作更加规范、周期更短、效率更高、成本也更低。 

2.1.4 More efficient financial asset-trading organizations. The transfer of financial assets in the past required a series of approval operations by financial institutions, such as securities, whereby block-chain technology could rely on data-sharing, achieve efficient interconnectivity between nodes and quickly complete asset transactions without compromising the security of funds. The information under this model is more transparent, more regulated, shorter, more efficient and less costly.

2.2 区块链技术在金融业的应用现状 

2.2 Status of application of block chain technologies in the financial sector & nbsp;

目前区块链技术已经得到很多国家的重视，并且出台很多政策引导市场对于区块链技术的研究和应用。在数字货币、商业银行以及交易所等金融机构组织方面，区块链技术得到了初步的探索与实践。 

Block chain technology has now received the attention of many countries, and many policies have been put in place to guide the market’s research and application of block chain technology. Block chain technology has been explored and practiced in financial institutions such as digital money, commercial banks, and exchange organizations.

在数字货币方面，比较常见的就是比特币。比特币作为一种数字货币，完全不具备传统纸币和当前电子货币的属性，但是能够用于交易、购买支付以及货币对换等，随着比特币的发展，一些围绕比特币的借记卡等产品也相继出现。厄瓜多尔也在2015年推出自己的国家数字货币，这种货币依靠区块链加密技术，不仅能够使各个群体记住互联网获得金融服务，还能够推进国家对于货币流通的控制，减少洗钱等非法行为。国际支付方面，区块链技术很大程度上缓解了跨境支付对于第三方金融机构的依赖，美国的Ripple建立了基于区块链的网络金融传输协议实现对传统第三方信用机构的替代。这种网络传输协议在桑坦德英国分行的国际结算业务中得到使用。目前Ripple区块链技术已经与全球19个国家的银行进行合作，推进了国家支付的变革。在金融综合服务平台和金融资产交易组织方面，也已經有很多公司进行尝试，如R3CEV 公司建立了由美国银行、花旗银行、德意志银行、汇丰银行等43 家不同国家银行参与的区块链联盟，力图确立一个国家区块链技术标准，从而实现在全球的跨境结算和资产转移中更加高效、安全。 

In 2015, Ecuador also introduced its own national digital currency, which relies on block-link encryption technology, which not only enables communities to remember the Internet to access financial services, but also promotes national control over currency flows and the reduction of money-laundering. With regard to international payments, block-chain technology has significantly eased the dependence of cross-border payments on third-party financial institutions, and the United States Ripple has established a network-based financial transfer agreement to replace traditional third-party credit institutions, such as R3CV, which has been used in international accounting operations in the United Kingdom branch of Santander.

3 区块链技术在金融业应用的前景展望 

3 Prospects for the application of block chain technologies in the financial sector & nbsp;

区块链技术在金融业发展从2015年开始进入快速发展阶段，根据一份调查结果可知，目前全球有近15%的银行正将区块链技术应用于实践，IBM预测指出未来几年将是区块链金融技术发展的重要时期，预计全球约有66%的商业银行会开发出具有优质商业价值的区块链技术。随着区块链技术的热度提升，我国金融行业区块链技术探究也逐渐出现，2016年工信部发布《中国区块链技术和应用发展白皮书》奠定了未来几年我国金融业发展的基调。围绕区块链技术实现金融行业各业态的创新变革将是未来发展的重要趋势。 

As a result of a survey conducted in 2015 that nearly 15% of banks around the world are now applying block chain technology to practice, IBM predicts that the next few years will be an important period in the development of block chain finance technology, and that about 66% of commercial banks around the world are expected to develop block chain technology of high commercial value. As the heat of block chain technology increases, the search for block chain technology in our financial sector has gradually emerged, and in 2016 the Ministry of Industry and Communications issued a White Paper on the development of Chinese block chain technology and applications has set the tone for the development of our financial sector in the coming years. Innovative changes in financial sector patterns around block chain technology will be an important trend in the future. & nbsp;

尽管区块链技术能够解决很多金融业发展的实际问题，但是从目前来看在未来很长时间内，区块链技术在金融业应用的发展也会面临如下难题： 

While block chain technology can solve practical problems in many financial sector developments, the following challenges will also be faced in the development of block chain technology applications in the financial sector for a long time to come: & nbsp;

3.1 技术缺乏统一标准 

3.1 Lack of uniform standards for technology & nbsp;

尽管区块链技术得到很多国家的重视，并加强投入推进技术开发，未来四年可以实现全球66%的商业银行掌握商业应用价值的区块链金融技术，但是这些国家和企业间技术缺乏统一标准，区块链技术在未来长期内也很难成熟，要想真正的转变国际金融业发展还需要推进各方合作。因此，区块链金融技术不是单一技术的核心优势，需要世界各个国家、各个企业打破金融政策壁垒，形成区块链发展联盟，通过对话合作，深化交流形成统一的技术基础。 

While block-chain technology is valued by many countries and has increased investment in technology development, leading to the achievement of 66% of global commercial banks with commercially applied block-chain financial technology over the next four years, these countries and inter-firm technologies lack uniform standards, they are difficult to mature over the long term, and genuine transformation of the development of the international financial sector requires cooperation. Therefore, block-chain finance technology is not a central advantage of a single technology; it requires countries and enterprises around the world to break through financial policy barriers, form a block-chain development alliance, and deepen the technical basis for communication through dialogue and cooperation.

3.2 区块链技术尚不成熟 

3.2 The block chain is technologically immature & nbsp;

区块链金融技术的发展目前仅进入初步的探讨和实践阶段，很多国家已经在金融支付和平台服务中进行尝试，但是从比特币技术转变而来的区块链金融技术尚需更多的实验和技术的投入。未来一段时期将是区块链技术创新研发的密集期，需要加大研发力度在支付、信用评级、信贷等金融服务体系等方面充分利用相关技术，重构金融业务。 

The development of block chain financial technologies is currently only in the initial stages of exploration and practice, with many countries already experimenting with financial payments and platform services, but the technology shift from bitcoin to block chain finance requires more experimental and technological inputs. The period ahead will be an intensive period for technological innovation in block chains, and more research and development will be needed to make full use of relevant technologies in financial services systems such as payments, credit ratings, credit, etc., and to re-engineer financial operations.

3.3 跨界人才缺乏 

3.3 Lack of cross-border talent & nbsp;

区块链技术在金融业中的应用需要有人才保障，而这种既能够充分掌握区块链技术又能够熟知与应用金融知识的实践性人才很少。因而，可以对于区块链技术在金融业的落地实施，务必需要在未来长时间内，确立一套完善的专业人才培养体系，推进金融理论与区块链技术融合下的人才培养，并注重理论与技术结合的实践性，以实现跨界人才培养。 

The application of block-chain technologies in the financial sector requires human resources security, which is a rare source of practical skills that can fully master block-chain technologies and know and apply financial knowledge. Therefore, the implementation of block-chain technologies in the financial sector must be carried out over a long period of time, and a well-developed system of professional development must be put in place to advance the development of talent in the context of the integration of financial theory and block-chain technology, with a focus on theoretical and technological integration practices in order to achieve cross-border talent development.

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这并不是德勤第一次开设区块链实验室，此前一个月，德勤在华尔街同样开设了区块链实验室，而这样的实验室马上也要来到德勤中国位于上海的“勤创空间”。

This was not the first time that Deloitte had opened a block chain laboratory, which was also opened on Wall Street the previous month, and which would soon be arriving in a “workspace” in Shanghai in Deloitte and China.

在德勤亚太区投资管理业主管合伙人秦谊看来，这是将新科技与企业战略转型相结合的创意诞生地。区块链空间可以将德勤在数字身份、数字银行、跨境支付、贸易融资、奖励计划、投资管理和保险等领域开发30 多个相关原型，与企业的现实需求结合起来，在走向商业化运作之前进行模式检验。

In the view of Qin Qin, a partner in investment management in the Deloitte and Pacific region, this is an innovative place to combine new technologies and business strategic transformations. The block-chain space allows Deloitte and Touche to develop more than 30 related prototypes in the areas of digital identity, digital banking, cross-border payments, trade finance, incentive schemes, investment management, and insurance, and to combine them with the real needs of firms to test models before moving to commercialization.

这相当于一次技术“体检”，新技术往往意味着大量人力和财力的投入，而对企业而言，如果技术方向与自身的发展规划与设计脱轨，只为了技术而技术，并不是技术落地的正确姿势。因此，这类实验室的重要作用是可以为商社、金融机构、半监管机构等尝试使用区块链的组织提供“试错”环境。

This amounts to a technical “medical examination” that often implies a substantial investment in human and financial resources, while for enterprises, if technology is diverted from their own development planning and design, technology is not the right position for technology alone. The important role of such laboratories is, therefore, to provide an “testing” environment for organizations that attempt to use block chains, such as businesses, financial institutions, semi-regulatory bodies, etc.

落地试验

Landing test.

多种力量都在积极推动这项技术的落地。

Various forces are actively promoting the advent of this technology.

从2015年开始便致力于推广区块链技术的万向实验室，在去年年中推出万云区块链云平台BaaS（Blockchain-as-a-Service，区块链即服务），让创业者们和开发者们可以利用其快速建立自己所需的开发环境，加快技术开发进度。

Starting in 2015, a 10,000-way laboratory for the promotion of block chain technology was launched in mid-year to enable entrepreneurs and developers to quickly build up their own development environment and accelerate technology development by launching the Bockchain-as-a-Service platform BaaS (Blockchain-a-Service) in mid-year.

此前，万向还推出全球优秀项目赞助计划，鼓励开发者将技术之上的模式可能付诸实践。据万向介绍，赞助计划每隔两个月会举办一次（全年6次）。评审委员会根据本期项目的实际情况向一个或多个获奖项目分配赞助资金。每期赞助总金额可由评审委员会根据本期项目申请情况（项目数量、项目质量等因素）进行动态调整。

Prior to the launch, a global project of excellence sponsorship scheme was launched to encourage developers to put models above technology into practice. According to the presentation, sponsorship schemes are held every two months (six times a year). The evaluation committee allocates sponsorship funds to one or more award-winning projects on the basis of the actual circumstances of the current project. The total amount of each grant can be adjusted dynamically by the review committee on the status of the project application (number of projects, quality of projects, etc.).

获奖项目的款项会在一年内分三部分支付。第一部分赞助款在每期评选结果公布后支付，第二部分与第三部分赞助款在评审委员会审阅通过项目阶段性报告后支付。值得人们关注的是，赞助款项以美元及数字货币的形式进行支付。如50%用美元支付，50%用比特币或以太币支付。比如在第四期项目中，一个合规、钱包、多重签名、投票、验证及信誉系统“Proof-of-identity”就获得30000美元的赞助。

The award is paid in three parts in a year. The first part is paid after the results of each evaluation are published, and the second part and the third part are paid after the evaluation committee has reviewed and adopted the periodic report on the project. It is a matter of concern that the grant is paid in United States dollars and in digital currency. If 50% is paid in United States dollars, 50% in bitcoin or in tataco. For example, in the fourth phase of the project, a compliance, wallet, multiple signatures, voting, certification and reputation system, Proof-of-IDity, is sponsored at $30,000.

另外，为了推动区块链落地，万向还成立了创新聚能城，分三层打造：第一层是通过智能制造，生活，社区服务，构建人与人、人与物、物与物互联互通的智能城市；第二层是从研发、孵化、转化、生产、运营各方面出发的全生命周期的城市管理；第三层是@区，以区块链和人工智能为核心的“双创平台”，面向全球，整合技术和商业创意，向全球开发应用场景。

In addition, in order to promote the location of the block chain, the City of Innovative Energy was set up on three levels: first, to build intelligent cities that connect people, people, things, things and things through smart manufacturing, life, community service; second, to develop life-cycle urban management from the research and development, incubation, transformation, production and operation aspects; and third, to @zone, a “double-in platform” centred on block chains and artificial intelligence, which is global, integrating technology and business ideas to develop applications to the global landscape.

未来，万向创新聚能城还将会发展的区块链应用场景有，在分布式能源系统、居民身份与电动车设备ID登记在同一账本上的“共享经济”模式、追踪动力电池及二次回收用作储能电池、智能制造、机机对话、智能家居与智能社区服务。

In the future, one-way grid applications will also be developed in the City of Innovative Energy in the form of a “shared economy” model on the same account book as distributed energy systems, residential identity and IDEID, tracking power cells and secondary recovery for energy storage batteries, smart manufacturing, machine dialogue, intelligent home and intelligent community services.

针对新技术的应用往往容易落入“纸上谈兵”的状态，作为万向区块链实验室创始人，肖风鼓励大家不要空对理论研究，而是真正落地实验。“创业者加入我们的平台后，我们会分阶段有步骤地向开发者公布开发需求，供全球开发申请，组织评审委员会，开发自己的技术，实验成功之后，再复制推广到全球。”肖风说。

In response to the use of new technologies, which often fall into a “paper-based” state, Xiao Feng, as the founder of the one-way chain of laboratories, encourages people not to study the theory of air-to-air, but to actually experiment. “When entrepreneurs join our platform, we will systematically and systematically communicate our development needs to developers for global development applications, organize review boards, develop our own technologies, and replicate them to the global level when they succeed.” Shawn says.

大公司的行动

Actions by large companies

一个不可否认的事实是，区块链技术热在某种程度上神话了区块链，甚至出现了泡沫，还出现了打着区块链的名义进行非法活动和非法集资的现象。这类情况在热门科技的发展过程中似曾相识。

It is an undeniable fact that block chain technology is, to some extent, myths about block chains, even bubbles, illegal activities and illegal fund-raising in the name of block chains. Such situations appear to be familiar with the development of popular technology.

针对这样的现实状况，秦谊认为，要客观看待区块链，不要一味地夸大它的优点，也不要因为新技术存在缺点与局限就消极观望，而是要在寄予厚望的同时脚踏实地地去做。应当理性对待区块链，这只是新技术中的一个选项。从技术名词走向商业应用，区块链技术正在走出实验室。

In response to this reality, Qin Qin believes that it is important to look at the block chain objectively, not to exaggerate its merits, not to look negative because of the shortcomings and limitations of the new technology, but to do it on the ground, while placing great hopes on it. The block chain should be treated rationally, which is only one option in the new technology. From technology terminology to commercial applications, the block chain technology is moving out of the laboratory.

大公司正在积极将区块链技术推向商业应用中。目前全球包括高盛、摩根大通、富国银行、巴克莱银行等许多金融巨头都积极进军区块链技术领域，或成立自己的技术团队，或与区块链初创企业合作，希望能抢得先机。

Large companies are actively promoting block chain technology to commercial applications. Many financial giants around the world, including Goldman Sachs, Morgan Chase, rich-country banks, Barclays, are now actively moving into the technical field of the military chain, either by forming their own technical teams, or by working with start-ups in the chain, in the hope of getting ahead.

区块链技术具有去中心化、透明、可追溯和具备智能合约机制的特点，在税收风险管理中工作具有良好的适用性。2018年1月，国家税务总局王军局长在全国税务工作会议中提出，“要积极探索区块链技术在税收征管领域的合理用途”。同年8月，国内第一张区块链电子发票在深圳开出，正式开启了区块链在我国税收领域的应用之路。如何应用区块链技术，提升涉税信息管理和税收风险管理水平，有效促进纳税人税收遵从，已经成为摆在各级税务机关面前的重要课题。

In January 2018, the Director-General of the National Tax Administration proposed that “the rational use of block chain technology in tax administration should be actively explored.” In August of the same year, the first electronic invoice of the country’s block chain was opened in Shenzhen, officially opening the way for the application of the block chain in the country’s tax field. The application of block chain technology, raising the level of tax-related information management and tax risk management, and effectively promoting tax compliance by taxpayers has become an important issue for tax authorities at all levels.

一、将区块链技术应用于税收风险管理的意义

I. Implications of applying block chain technology to tax risk management

作为全球性科技产业革命的代表性创新产品，区块链技术能够为数据存储、更新和利用提供全新的基础架构和计算范式。税务机关将其应用于涉税信息共享、发票管理和评价反馈环节，将有助于破解与纳税人、其他部门之间以及内部的信息不对称难题，促进信息深度融合和有效利用，从而带动风险管理水平全面提升。(一)加强涉税信息共享的需要。当前信息壁垒在第三方涉税信息共享和应用实践中仍未完全破除，沟通协调成本较高。如开展机动车性能检测行业清查工作中面临诸多数据难题:一是配合部门多。需要与交警、环保、安检等多个职能部门对接，由于存在部门认识偏差、系统接口差异等因素，部门协作联动难度较大且工作开展缺乏持续性。二是类别繁杂。清查工作往往涉及上百家检测机构，包括十几种车辆类型，每年的收费标准、优惠力度各不相同。三是数据量大。有关信息量往往多达数万条，依靠传统管理方法费时费力且存在安全隐患。对此，如果由职能部门和有关企业达成共识后，建立专门的联盟区块链，利用去中心化特性，由车辆检测机构将交易信息上传到区块链系统，由主管部门审核后实现数据共享，可以大大降低数据采集、周转、传输等环节的办公成本，从而安全、便捷、全面地获取各类涉税信息，为开展税收风险分析提供数据支持。(二)破解发票管理难题的利器。全面营改增以来增值税发票的范围覆盖到所有经济活动，其监管难度也在不断加大，发票虚开、丢失、不及时入账等现象屡见不鲜。据统计，2018年以来，菏泽市税务系统通过跨区域协作系统收到协查任务500余条，涉及发票数千份，价税合计逾7．2亿元。其中，对于省外走逃失联企业开具的发票，受票方往往拒不承认已收到、入账，存在违规列支成本费用的税收风险。而税务机关受数据查询权限和分析能力所限，往往难以全面掌握有关票流信息，无法快速、准确锁定疑点。如果利用区块链技术，归集汇总全类别的进项发票信息后，利用设定的风险指标模型实现自动比对、识别，将有助于弥补现有管理系统的不足，构建统一、完善的闭环式发票管理体系，引导企业规范发票管理和财务核算。在此基础上对发票开具、取得、认证和入账等环节实现全流程监控，税务人员就可以真正实现从无差别管理向风险管理转变，集中更多的精力关注中高风险企业。(三)精准实施评价反馈的工具。评价反馈是指税务机关对风险识别的科学性和针对性、等级排序的准确性和应对策略的有效性等进行效果评价，并据此采取改进、完善措施。然而由于各地征管资源和纳税遵从状况存在较大差异、部分指标缺乏统一量化标准等原因，各级风险办有时候无法及时、全面地掌握应对机关的工作开展情况，不利于优化完善风险指标规则，制约了其政策辅导和应对指引效应的深层次发挥。而区块链全程可追溯的特性，对于解决上述问题具有良好的适用性。利用区块链技术对反馈信息进行汇总、共享，有助于对风险识别的科学性、等级排序的准确性、应对措施的有效性等做出科学评价，从而强化各环节工作质量监控和考核，进一步明确完善措施和改进方向。

As a representative innovation product of the global scientific and technological revolution, block-chain technologies can be used to store, update and utilize data, providing a completely new base structure and computational paradigm. Tax authorities will apply them to tax-related information-sharing, invoice management and evaluation feedback, which will help to break down the information asymmetry problem with taxpayers, other sectors and internal information, thereby contributing to a full increase in the level of risk management. (i) Strengthening the need for tax-related information-sharing. Current barriers to information sharing are still not completely broken in third-party tax-related information-sharing and application practices, and communication and coordination costs are high. In the case of mobile vehicle-testing industry inventories, there are many data-sharing problems, such as loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of information, loss of access to information, loss of information, loss of access to information, loss of information, loss, loss of access to information, loss of information, loss, loss of information, loss, loss of information, loss of equipment, loss of information, loss of information, loss of information, loss of technology, loss of technology, loss of technology, loss of technology, loss of information, and loss of information, acquisition of information, of information, acquisition of information, etc.

二、区块链技术在税收风险管理领域的应用探索与挑战

II. EXPLORATION AND CHALLENGES IN THE APPLICATION OF block-chain technologies IN THE TRIBUNAL RISK MANAGEMENT

当前，区块链技术在税收领域应用的研究方兴未艾，西方发达国家和国内先进地市的实践经验为我们提供了有益借鉴，对于应用中可能遇到的问题也应引起足够重视。(一)国内外关于区块链技术的探索。1．英国:欧盟区块链技术的领头羊英国拥有全欧洲最多的区块链创业项目和加密虚拟货币交易所，政府部门认为区块链技术能够提供有效的管理框架，减少欺诈、错误的发生，可用于包括税收征管在内的各项公共管理工作中。英国皇家税务和海关总署(HMRC)首席技术官史蒂夫?沃尔特斯曾在2017年3月表示，英国正认真对待区块链技术，并将其视为一项税务管理的全新技术。2019年11月，HRMC出台加密货币税收政策，明确规定将把区块链项目的货币活动纳入个人所得税管理。2020年1月，据英国媒体报道，HMRC将开发专门的区块链分析工具，用以监测逃避缴纳税款等违法行为。2．深圳:国内首张区块链电子发票的诞生地深圳是国内将区块链技术用于发票管理实践的先行者。2018年3月，深圳市税务局与腾讯公司合作，了全国首个“区块链+电子发票”的技术方案;同年5月，方案上报总局获得批复后，深圳作为全国唯一的试点城市，邀请了停车场、餐饮行业等部分企业参与试点，并逐步打通了从消费环节到报销环节的发票流转全链条。深圳的试点实践，是对现有税收管理模式的重大创新，为推动信息管税、促进纳税遵从积累了宝贵的经验。一是坚持交易即开票原则，通过一键报税，有效解决实时开具发票填写不实、不开、少开等问题，实现税款及时足额入库;二是全信息上链，全流程实时监管。通过区块链管理平台实时监控发票开具、流转、报销全流程的状态，发票全流程实时可查、可管，通过发票限额实时调整，可以对风险企业进行限制管制，紧急停开，强化事前风险控制;三是全流程打通，强化闭环管理。通过多节点的参与，打通领票、开票、流转、申报全流程，发票的整个生命周期都可以在线上完成，实现了业务全闭环管理，从根本上消除了税收管理盲区。(二)区块链技术的应用挑战。在肯定区块链技术对推动信息治税和税务机构扁平化管理重要意义的同时，对于其可能带给法律制度、管理机制和信息安全的挑战同样也不可忽视。一是对税收法律法规体系的挑战。区块链技术的应用会催生企业会计凭证管理方式的变革，可能会与现有发票管理制度不相匹配。同时，区块链技术中的智能合约机制中，交易的实现并不完全依托于实体，与现行税法中确定纳税主体和纳税地点的标准不相符，可能会引发税收管辖权和财政收入区域分配争议。二是区块链技术在税收领域的应用将会对现有的税源、发票管理岗位职能和业务流程形成较大冲击，并对税务人员的数据分析和应用水平提出更高要求。三是可能会带来信息安全风险。虽然在数据传输阶段，区块链技术拥有成熟的加密技术，但在采集和应用端需要将数据的控制权逐级下放，这就意味着参与方一旦遇到网络攻击或自身存在管理漏洞，将面临着严峻的信息安全风险。据《中国互联网网络安全报告》披露，仅2016年全国政府网站和数据库就被篡改467次。可以预见的是，一旦涉税信息被大量泄露或被不法分子篡改，将会对税务部门的公信力乃至社会经济稳定带来恶劣影响。

1. In the United Kingdom: The lead sheep of the European Union block chain technology have the largest block entrepreneurship project in Europe and the encrypted Virtual Currency Exchange, government departments believe that block chain technology can provide an effective regulatory framework for reducing fraud, errors, and public management efforts, including tax collection. The experience of Western developed countries and advanced municipalities provides us with useful lessons and should be given sufficient attention to the problems that may be encountered in the application. (i) The exploration of block chain technology, both within and outside the United Kingdom. (i) In the United Kingdom: The lead sheep of the European Union block chain technology has the largest block entrepreneurship project and the encrypted virtual currency exchange, government departments believe that block chain technology can provide an effective regulatory framework for reducing fraud, error, and can be used in various public management efforts, including tax collection.

三、税收风险管理利用区块链技术的建议

III. Recommendations for the use of block chain technology for tax risk management

区块链作为当前科技创新领域的最前沿技术，在税收风险管理领域的应用前景大有可期，可以从以下几个方面加以完善。(一)推动立法进程，优化制度环境。为了给区块链技术的发展应用提供公平、公正、合理、有序的制度环境，需要立法机关制定明确有效的监管制度，协调、维护各方参与者的合法利益;完善相关法律法规，以法律的形式明确各方的权利和义务，细化电子凭证的管理办法，对远程支付、电子资产产权转移的纳税主体、纳税义务发生地点和时间做出明确规定，消除税收争议，防范执法风险。同时允许税务机关以和纳税人共同授权的形式，将涉税数据开放给相关联的第三方，通过在线平台实现远程办税与实时监控，为人工智能在税收领域的深化应用打好政策基础，规避管理风险。(二)优化信息服务，强化发票管理借助区块链安全、防篡改、数据可用不可见等技术特性，将开展风险管理与优化发票信息服务有序结合。以优质的纳税服务提高纳税人的获得感，赢得纳税人的支持配合，引导其及时通过电子税务局就发票的取得、认证情况进行反馈。在此基础上同步实施风险管理，对未收到、未入账、未抵扣的发票，系统自动按受票企业归集汇总，形成清单。通过自动归集汇总发票信息，利用设定的风险指标模型，实现自动比对、识别，对存在疑点的企业实施重点监控，并根据风险等级及时开展风险提醒、更正提示、业务阻断或作出移送稽查处理决定。(三)建设数据平台，加强信息交换。积极与各协税单位沟通交流，推动各方达成一致的信息交换、共享的信任共识，运用区块链共识机制构建税收共治格局。第一阶段，邀请各单位行政管理和技术人员参加区块链技术专题讲座，系统介绍数据加密技术和智能合约机制的工作原理，消除因不了解新技术而产生的误解和抵触情绪。第二阶段，推动召开由大数据局、财政、税务和各协税单位参加的联席会议，就各单位工作职责、信息交换内容、数据传输媒介和监督考核标准开展研讨，达成一致的规范协议并写入链内，触发智能合约共识机制。第三阶段，根据各单位的数据存储形式，分别采取写入前置库、对接网络接口和局域网上传等方式，将涉税信息分布式存储在联盟区块链上。税务部门在此基础上建立可视化的信息图表，自动归集各类纳税人的基本信息、经营行为、发票管理情况、关系图谱，实现第三方涉税信息的智能化管理应用。(四)构建“闭环”管理，深化应对成效。借助区块链技术，构建全过程、全面信息的区块链管理模式，自动记录风险信息采集、风险识别、等级排序、风险应对和反馈评价等环节的详细内容，形成完整追溯链条。应对前做好案头分析，利用分布式账本技术，多途径获取并有效汇总各类涉税信息，为开展全税种、多维度的风险分析应对提供有力保障。应对过程中，及时关注指标落实和疑点解除情况，指导应对人员有针对性地开展税务约谈和实地核查。应对完成后，及时开展指标还原分析，对风险分析模型和识别指标的适用性做出量化评价。对应对质量较好的，通过链条做好经验推广，推动风险应对结果由单一风险点的排除到治理风险面和控制风险源的转化，促进风险应对成效持续提升。

In order to provide a fair, fair, rational and orderly institutional environment for the development of the technology of the sector, the legislature will be required to establish a clear and effective regulatory system to coordinate and safeguard the legitimate interests of the various participants; to improve relevant laws and regulations to clarify the rights and obligations of the parties in the form of laws, to refine the management of electronic documents, to clearly define the location and timing of the payment of taxes, the transfer of property rights of electronic assets, the location and timing of the taxation obligation, to remove tax disputes and the storage of information and the storage of information in the form of automated data, to prevent the loss of information and the loss of the information in the form of automatic data in the form of an information network.

参考文献

References

［1］陈兵．新经济时代从“以票控税”到“信息管税”的转向:由B2T税收征管问题引发的思考［J］．法学，2014(12):76－88．

[1] Chen soldiers. The new economic era has shifted from “tax by vote” to “tax on information management”: reflections triggered by the B2T tax issue [J]. Jurisprudence, 2014 (12): 76-88.

［2］张之乐．以区块链技术促进纳税遵从的设想［J］．税收管理，2017(12):108－111．

[2] Joy Zhang. The concept of block chain technology for tax compliance [J]. Tax administration, 2017 (12): 108-111.

［3］汤晓冬，周河山．基于区块链技术的税收治理框架构建［J］．税务研究，2018(11):98－104．

[3] Tong Xiaodong, Cho River Hill... Tax governance framework based on block chain technology [J]. Tax study, 2018 (11): 98-104.

［4］杨雷鸣，朱波，苏宇．关于应用区块链技术提升税收风险管理的思考［J］．税务研究，2019(4):77－80．

[4] Yang Thundering, Chupo, Sowoo. Thinking about the application of block chain technology to enhance tax risk management [J]. Tax studies, 2019 (4):77-80.

中图分类号：G202 文献标识码：A 文章编号：1674-120X（2016）35-0066-02 收稿日期：2016-09-28

Central Chart Classification Number: G202 Bibliography ID Code: A Article No: 1674-120X (2016) 35-0066-02 Received: 2016-09-28

作者简介：毕瑞祥，男，北方工业大学经济管理学院副教授，管理学博士，主要研究方向：财税管理、管理信息化。

Introduction by the author: Beacon, male, Associate Professor, School of Economic Management, University of Northern Industries, Doctor of Management, Principal Research Directions: Fiscal Management, Management Informatization.

传统的审计方法是在过去几十年累计的经验中形成的，如从很多的纸质凭证中按照一定的规律抽出样本进行测试等。随着会计信息化的发展，基本上所有的行政企事业单位均实现了计算机记账，大量的会计档案以计算机数据文件的方式存在。审计方法和审计工具需要跟上会计信息化的发展趋势，如逐步建立计算机审计系统，实现计算机联网审计等。区块链技术作为一种和传统集中式数据管理方式不同的技术，具有不可篡改、分布式存储等技术优势，会逐步应用到金融、会计等领域，在此情况下，需要研究区块链如何应用在审计系统，如何提高审计系统的适应性。

Traditional methods of auditing have emerged from accumulated experience over the past decades, such as testing from samples drawn from a number of paper-based documents according to a certain pattern. As accounting information is developed, computer accounting has been achieved in virtually all administrative enterprises, and a large number of accounting files exist in the form of computerized data files. Audit methods and audit tools need to keep pace with trends in accounting information, such as the gradual development of computer auditing systems and computer-networked audits.

一、区块链概述

I. OVERVIEW OF THE LEVEL OF PARTS

区块链是去中心化的、公开透明的交易记录总账，数据库由所有的网络节点共享，由使用人更新，由所有网络节点监管[1]。区块链并非单一创新技术，而是将许多跨领域技术融合在一起，包括密码学、数学与经济学等，结合点对点网络关系，利用数学基础就能建立信任效果，成为一个不需基于彼此信任、也不需依赖单一中心化机构就能够运作的分散式系统。比特币是第一个采用区块链技术建立的一套P2P电子现金系统，用来实现一个可去中心化的数字货币系统，比特币系统可以确保交易的安全性、可追踪性。

Block chains are decentralised, open and transparent transaction records ledgers, with databases shared by all network nodes, updated by users, and regulated by all network nodes [1]. Block chains are not a single innovation technology, but rather a combination of many cross-cutting technologies, including cryptography, mathematics and economics, a network of point-to-point relationships, using a mathematical base to build confidence and a decentralized system that does not operate on mutual trust or reliance on a single centralized institution. Bitcoin is the first P2P electronic cash system to be developed using block chain technology to achieve a decentralized digital money system that ensures the security and traceability of transactions.

区块链可以分为交易（Transaction）与区块（Block）两个部分。以一笔比特币交易为例来分析区块链的运作流程，在比特币区块链中，当一笔交易经由某个节点产生时，这笔交易需要被传送给其他节点来作验证。做法是将交易资料经签章加密并经由Hash函数得出一串代表此交易的唯一Hash值后，再将这个Hash值广播（Broadcast）给比特币区块链网络中的其他参与节点进行验证。每个节点会将数笔未验证的交易Hash值收集到区块中，每个区块可以包含数百笔或上千笔交易。各节点通过工作量证明（POW）的方法来决定谁可以验证交易，由最快算出结果的节点来验证交易。取得验证权的节点将区块广播给所有节点。其他节点会确认这个区块所包含的交易是否有效，确认这个区块有效后，接受该区块，此时这个区块才正式接上区块链，无法再修改资料。所有节点一旦接受该区块后，先前没算完POW的区块会失效，各节点会重新建立一个区块，继续下一个区块验证工作。区块链通过这种区块接收和验证方式，有效实现了对数据的分布式管理，实现了去中心化应用，这对传统的数据集中管理模式是个全新的挑战。

The chain of blocks can be divided into two parts: transaction (Transaction) and block (Block). A bitcoin transaction is used as an example to analyse the flow of operations of the block chain. In a bitcoin block chain, the transaction needs to be transmitted for validation to other nodes when the transaction is generated through a particular node. By encrypting the transaction information and producing a single Hash value from the Hash function, the Hash broadcast to other participating nodes in the Bitcot block network. Each node collects the unverified transaction Hash value to the node, each contains hundreds or thousands of transactions.

二、区块链在审计系统中的作用

II. The role of block chains in the audit system

1.实现自动化审计

1. Automating audits

区块链技术可以建立分布式总账系统，对一笔交易能够记录其来源和去处，还能记录业务发生的原始依据。如在企业中一笔产品销售的业务，在企业的财务账中会进行复式账登记，借贷方分别记录货币资金和产品销售收入的变化，使用区块链后，企业在记录这笔经济业务借贷方的同时，可以记录这笔业务的凭据-发票，通过记录这笔经济业务的全部信息，提高了记账过程的透明性，使审计进程更快速、更低耗，从而可以实现自动化审计。著名的全球四大会计师事务所中的德勤、普华永道、安永三家都重金押注区块链技术研究。如德勤从2014年起就成立了专门的团队对其应用和开发进行研究，其开发的Rubix平台允许客户基于区块链的基础设施创建各种应用，并且也与部分银行、企业合作成功创建了区块链应用解决方案，可以实现和财务系统对接，建立一个全球性的分布式账簿，便于审计。

The block chain technology allows for the establishment of a distributed master record system to record the origin and whereabouts of a transaction and the original basis for the operation. For example, in the case of a sale of a product in an enterprise, a double-entry register is performed in the enterprise’s financial accounts, with borrowers recording changes in the income from the sale of monetary funds and products separately, and when the block chain is used, the enterprise can record the evidence-invoices of the business, by recording all the information on the business, by making the audit process more transparent and less expensive.

2.降低审计成本

2. Reducing audit costs

通过计算机网络技术在审计工作中的不断应用，计算机联网审计成为主要的审计方式。计算机联网审计的成本可分成一次性成本和经常性成本两部分，包括人员成本、硬件维护成本、软件维护成本、耗材成本、风险控制费用、其他费用等[2]。由于计算机硬件、软件等不断升级换代，计算机联网审计成本较高。如果应用区块链技术，被审计信息分布存储在区块链节点上，不需要中心服务器进行大量的数据处理，对计算机服务器硬件和数据库软件的要求降低，就降低了计算机联网审计的硬件维护成本和软件维护成本。

Computer network audits are the main audit mode through the ongoing application of computer network technology in audits. The costs of computer network audits can be divided into one-time costs and recurrent costs, including personnel costs, hardware maintenance costs, software maintenance costs, fuel consumption costs, risk control costs, other costs, etc. [2]. Computer network audits are more costly as a result of continuous upgrading of computer hardware, software, etc. If the application of block-link technology is stored on sector chain nodes, there is no need for extensive data processing by central servers, reduced requirements for computer server hardware and database software, reduced hardware maintenance costs and software maintenance costs for computer network audits.

通过区块链可以记录原始业务凭证信息，可以减少原始凭证等材料的收集，降低审计成本。如一个组织在保证财务支出合规的过程中，需要做大量的工作。如一个学校规定教师报销书费时，需要提供报销发票和销售单位的明细小票，如果发票金额超过100元，需要通过学校提供的公务卡支付，报销时需要提供公务卡的支付明细表。教师在网上购买书籍，网站可能没有提供销售时的明细小票，教师需要熟悉发卡银行的网上银行系统，以便打印公务卡的支付明细表，京东商城等电子商务网站规定100元以下要收取运费。考虑到这些细节，如何买书、如何报销都需要教师认真准备，耗费较多精力。从学校的制度定看，主要是为了加强财务监督，保证资金支出按规则进行。但这些允许教师报销的金额不高的业务成为教师的鸡肋，不报销可惜，如报销，付出的综合成本几乎超过报销的金额。如果结合区块链的不可篡改等特性，销售单位在发生销售业务时直接把销售信息登记在区块链系统上，需要验证这些经济业务的真实性时，相关单位可以直接进入区块链系统查看，减少了一些费用的报销环节和提供的报销资料，降低了报销环节的时间成本和人力成本，降低了审计成本。

The raw business voucher information can be recorded through the block chain, which reduces the collection of materials such as original vouchers and reduces audit costs. For example, an organization needs to do a great deal of work in the process of ensuring compliance with financial expenditures. For example, when a school sets out the cost of reimbursement of books for teachers, it is necessary to provide details of invoices and sales units. If the amount of invoices exceeds $100, it is necessary to pay through the official card provided by the school, and a schedule of payment of the official card. Teachers buy books online, the website may not provide detailed tickets at the time of sale. Teachers need to be familiar with the online banking system of the issuing bank in order to print the payment details of the official card, and the electronic commerce website, such as Cantonese Business City, imposes freight charges of up to $100.

应用区块链技术后，企业不需要招聘专门审计人员来公司内部审核账本，所有交易可以集中记录储存在内部区块链，由于区块链具有不可逆性和时间戳功能，会计事务所等外部审计人员和监管机构通过跟踪这些区块链可以实时监控公司账本，将会明显提升审计工作效率，有效降低审计人力成本。

With the application of block chain technology, enterprises do not need to recruit specialized auditors to check the books within the company, all transactions can be centrally recorded in the internal block chain, which can be monitored in real time by external auditors and regulators, such as accounting firms, owing to the irreversibility of the block chain and the time stamping function, and will significantly improve the efficiency of the audit work and effectively reduce the cost of auditing manpower by tracking these block links.

3.实现事前预警，防患风险发生

3. Pre-emptive warning and risk prevention

通过应用信息技术等，可以把审计活动前移，实现事前预警，提前防止风险的发生。如在保险业务中的投保人风险管理业务， 在日常的保险经营中，保险公司和投保人的纠纷时有发生，原因可能是投保人提供虚假的个人信息骗保，或者投保人和保险公司双方对免责条款的认定不一致等。要解决这些问题需要建立可信的投保人信息管理系统。随着个人征信系统等权威信息系统的建设和使用，为验证个人信息等提供了可信的数据源。如果能够把这些数据存储在区块链上，将成为伴随每一个人的数字身份，这上面的数据真实可信，无法篡改，实时同步，终身有效，将给投保人的风险管理带来较大的益处。

By applying information technology, among other things, audit activities can be moved forward, prior warning can be achieved, and risks can be prevented in advance. For example, in the case of risk management operations for insured persons in insurance operations, disputes between insurance companies and insured persons occur in daily insurance operations, either because the insured person provides false personal information, or because of inconsistencies in the terms of exemption between the policyholder and the insurance company. These problems require the establishment of a credible information management system for insured persons. With the construction and use of authoritative information systems, such as personal mail systems, credible data sources such as verification of personal information are provided.

4.实现事中监督，加强风险控制

4. Implementation of on-the-spot oversight to enhance risk control

传统审计重点是事后检查分析，如果能够有效实现事中监督，就会加强风险控制。如果一个集团企业把成员单位的采购信息和销售信息等加入区块链系统，集团总部可以随时监控集团企业的生产运营情况，通过O置一定的监控分析指标，随时发现一些经营异常的行为，可以有效实现事中监督，降低事后审计面临的问题风险。如保险公司的风险监督业务，如果保险公司将日常运营流程搬到区块链上，并向监管机构开放一个记账节点，监管机构就可以实时观察到保险公司的全部业务动向，及时发现可能存在的业务风险和违规操作。

The traditional audit focus is on ex post facto analysis, which enhances risk control if monitoring is effectively achieved. If a group enterprise integrates procurement and sales information from its member units into a block chain system, the group headquarters can monitor the operations of the group at any time, detect operational anomalies through O-based monitoring and analysis indicators, and effectively achieves monitoring and mitigates the risks faced by the ex post audits. For example, insurance companies'risk monitoring operations, and if insurance companies move their day-to-day operations to the block chain and open a booking node to the regulator, regulators can observe in real time the full course of operations of the insurance company and identify possible operational risks and irregularities in a timely manner.

三、促进区块链在审计中应用的策略

III. Strategies to promote the use of block chains in audits

1.加强区块链技术研究，促进区块链技术成熟

1. Strengthen technical research on block chains to facilitate technological maturity of block chains

区块链技术已经在金融领域的比特币中得到成功应用，但区块链技术在普及应用前仍面临较多挑战。如区块链在面对大量交易的承载和可扩展性问题。如支付宝、微信支付等金融服务业务，他们的交易量往往是海量的，区块链是否能和市场的海量交易需求相结合是个关键。目前还无法证实区块链能够解决过多数据量的问题。要在区块链开发企业、高校和研究所等机构间建立研发同盟，加大资金投入，加强区块链技术的研发，促使区块链技术能够解决面临的各类隐患、在技术上早日完善和成熟，解决大家担心和关注的关键技术问题。

Block-chain technology has been successfully applied in bitcoin in the financial field, but block-chain technology still faces more challenges before widespread application. Block-chain technology, for example, faces problems of carrying and scalability of a large number of transactions. Financial services such as payment treasures, micro-credit payments, etc., are often traded in large quantities, and the ability of block-chains to combine with market-based trade needs is critical.

2.研究区块链应用的监管问题

2. Study on regulatory aspects of block chain applications

区块链是一种分布式、去中心化技术解决方案，在此基础上出现了比特币等数字货币应用，但对数字货币体系如何监管还需要充分研究。在未来，如果整个社会上并存多种区块链系统，比如说比特币链，以太链、太一链等区块链系统，如何实现对这些区块链系统的有效监管是个需要重点研究的问题。在应用区块链技术建立审计业务系统方面，要研究从区块链提取审计数据的全面性、可靠性、保密性等问题，确保应用区块链等新技术的审计系统能够健康运行。

In the future, effective regulation of block chain systems is a priority issue. In the application of block chain technology to an audit business system, the comprehensiveness, reliability, and confidentiality of the audit system for extracting audit data from a block chain will need to be studied to ensure that the audit system for applying new technologies, such as a block chain, can function well.

3.加强和区块链技术相关的专利等知识产权的保护

3. Enhancing the protection of intellectual property rights such as patents related to block chain technology

从目前区块链的基础技术研究看，国外比国内领先明显。国外一些机构积极把研究和实践结果申请专利，如美国银行一次性就申请了70多项区块链专利。国内已经有区块链研究机构和企业在申请区块链方面的专利。未来需要加强和区块链技术相关的专利保护，促进区块链基层技术研究和应用。

Some institutions abroad have been active in patenting research and practical results, such as the United States Bank, which has applied for more than 70 block chain patents. There are already block chain research institutions and firms in the country that have patented block chain applications. In the future, there is a need to strengthen patent protection related to block chain technology, and to promote the research and application of block chain technology at the grass-roots level.

4.加快熟悉区块链和审计知识的复合型人才培养

4. Accelerating complex talent development with knowledge of block chains and audit knowledge

国内区块链技术应用面临的一个关键问题就是人才极度匮乏，一方面缺乏能够对区块链底层技术进行研发的人才，另一方面既了解区域链技术又了解产业知识的复合人才也很缺乏。要通过多种方式加强区块链人才的培养，如高校联合区块链企业建立区块链实验室，针对一些审计方面的专业人才开设一些区块链技术培训班等。

One of the key problems facing the application of block chain technologies in the country is the scarcity of human resources, both in terms of a combination of knowledge of regional chain technologies and knowledge of industry. The development of block chain skills needs to be strengthened in a number of ways, such as the establishment of block chain laboratories by joint college block chain enterprises, and technical training courses on block chain skills for some audit professionals.

5.建立审计区块链应用生态系统

5. Establishment of an audit block chain application ecosystem

目前，中国的很多区块链公司主要在国外区块链系统基础上进行二次开发，能够独立进行区块链底层技术开发的公司较少。从区块链的长远应用角度，中国国内企业应从中国区块链领域知识产权自主性发展的战略高度，加强对区块链基础技术的研发，各企业间开放融合、共同发展。一项信息技术要能够推广应用，需要建立一个涉及产品设计、产品研发、产品应用、产品服务等的生态链系统。区块链在审计应用方面，需要国内的区块链创新企业合作共赢，逐步建立一个涉及审计区块链技术研究、审计区块链系统开发、审计区块链系统实施服务等区块链生态链系统，共同推动区块链在审计业务上实现规模化应用，提升中国在国际区块链技术创新竞争中的地位。

At present, many of China’s block-chain companies are engaged in secondary development, mainly on the basis of a system of block chains abroad. Fewer companies are able to independently develop block-chain technologies. From the perspective of the long-term application of the block-chain, Chinese domestic enterprises should step up their research and development of basic block-chain technology from the strategic point of view of autonomous development of intellectual property rights in the area of block-chains in China, open integration and joint development among enterprises.

1绪论

1st Ideas

1.1研究背景

1.1 Background to the study

当前，我国的教育资源在大部分区域存在无法有效共享、分布不均衡、信息化成本太高、学员信息过于碎片化等问题。而比特币创始人中本聪于2008年提出的区块链拥有着去中心化、开放性、自治性、信息不可篡改、匿名性等优点。区块链技术的这些优点，能在有效整合教育资源及学生信息的同时，完成跨国、跨平台的优秀资源共享，从而使学生用更少的成本享受更优质的教育，使毕业生拥有更加公平的就业机会。在国际上，美国麻省理工学院媒体实验室早在2016年就已经成功地把学生学历证书以及学生学习成绩共享到其本校所研发的区块链平台，从而实现学生信息的公开透明；而美国计算机培养学校霍普顿学校在2017年将其学校的所有学生的学历学位证书发布到了相关区块链平台上，供各种招聘企业进行查询和验证。而在我国，目前“区块链+教育培训”仍属于市场空白，是需要较多人研发的“蓝海市场”。

At present, the country’s educational resources are not effectively shared, unevenly distributed, information costs too high, and student information is too fragmented in most regions. At the international level, as early as 2016, the Media Laboratory of the United States Massachusetts Institute of Technology succeeded in sharing students’ diplomas and student learning achievements to its own platform, so as to achieve transparency in student information. These advantages of block-link technology can be accompanied by effective integration of educational resources and student information, thus enabling students to benefit from better quality education at less cost and provide more equitable employment opportunities for graduates.

1.2研究目的及意义

1.2 Purpose and significance of the study

区块链因具备的多个技术特征：去中心化、高可信度和数据不可篡改等特性，被很多专家学者认为是人类发展史上继信息化革命的第四次工业革命。目前，在全球的各个领域已经掀起了以区块链为基础的创新应用热潮。而区块链可以凭借其技术以及智能合约技术，结合大数据应用，打造一个有利于去中心化管理、减少资源信息化冗余、降低成本、便于教育产业与平台紧密结合的区块链平台。“区块链+教育培训”有三大核心优势。一是区块链技术合理调整教育资源，让学生以更少的成本获得更高的教育。当前，许多地区因经济等各方面比较落后，无法吸引有良好教育经验、专业知识丰厚的老师，造成当地孩子无法接受更好的教育；同时，有很多有较好的教学想法的老师无法在中国的教育体制下进入正规学校，使他们的才华没有很好的平台去施展。如果将这些优秀的资源上传到以区块链为基础的平台上，通过区块链技术将优秀的教育资源传播到整个平台，从而让学生享受更好的教育资源。二是区块链技术可以使毕业生拥有更加公平的就业机会，同时增大企业的利益。如今社会上造假学历流通泛滥，不仅对企业、高校的招聘、招生带来困扰，而且也是对人才的不公。区块链以其独特特征，有利于鉴别真正的人才，使企业、高校、人才利益最大化。三是区块链技术有利于跨平台以及跨国的资源共享。目前，我国教育水平欠佳，通过全球性技术区块链可以更好地实现国内与国外优质资源共享，互利性地实现教育资源最优化。

The chain of blocks, thanks to its many technical features: decentralisation, high credibility, and immutable data. The fourth industrial revolution in the information revolution in the history of human development, which has been recognized by many expert scholars, has generated a wave of innovation in various fields around the globe, based on the chain of blocks. With its technology and smart contract techniques, the chain of blocks can create a platform for decentralizing management, reducing the redundancy of resources, reducing costs, and enabling the education industry to be closely integrated with the platform of the platform of the platform. The first is a platform for rational adaptation of educational resources in the sector of the chain, allowing students to acquire higher education at a lower cost. Many regions are currently unable to attract teachers with better educational experience and expertise, combining them with large data applications, making it impossible for local children to receive better education, while many teachers with better teaching ideas are unable to access formal schools under China's educational system, leaving less powerful platforms for them.

1.3研究的创新点

1.3 Innovative points of study

本文的研究具有一定的突破性和创新性，主要有以下几个创新点：在研究内容上，本文创新性地将区块链技术引入教育培训方面进行研究。虽然已经有许多专家学者对区块链技术进行了较多较为深刻的讨论，但对区块链技术应用于教育培训方面，还是较为少见的。本文以区块链为前提，对区块链应用于教育培训进行了可行性分析，一定程度上弥补了这一领域的缺陷。在研究思路上，本文在一定程度上有较为深地突破。本文切实地进行了大量国内外文献的研读和讨论，通过对比分析等方法，对各项研究成果进行了梳理和进一步地探讨。

There are a number of breakthroughs and innovations in the study, including the following: In terms of the content of the study, there is an innovative introduction of block chain technology into educational training. While there have been more and more in-depth discussions on block chain technology, it is rare to apply block chain technology to educational training. Based on block chains, a feasibility analysis of the application of block chains to education training has been carried out, to some extent, to compensate for shortcomings in this area.

2理论基础及文献综述

2 Theoretical basis and literature overview

2.1区块链的相关理论概念

Theoretical concept of the 2.1 block chain

2.1.1区块链的含义

2.1.1 Meaning of the block chain

区块链是分布式数据存储、点对点传输、共识机制、加密算法等计算机技术的新兴应用模式。所谓共识机制是区块链系统中实现不同节点之间建立信任、获取权益的数学算法。

Block chains are emerging modes of application of computer technology such as distributed data storage, point-to-point transmission, consensus mechanisms, encryption algorithms, etc. The so-called consensus mechanisms are mathematical algorithms that achieve confidence-building and equity gains between nodes in block chain systems.

2.1.2区块链的分类和应用

2.1.2 Classification and application of block chains

区块链按照不同的应用领域可分为公有区块链、联合（行业）区块链和私有区块链三种。而目前，区块链技术已经广泛运用于各个领域行业，其中较有代表性的包括：教育培训行业、艺术行业、法律行业、开发行业、房地产行业、物联网、保险行业、金融行业等。

Block chains can be divided into public block chains, joint (industry) block chains and private block chains according to their respective fields of application. At present, block chain technologies are widely applied in various sectors, including the education and training industry, the arts industry, the law industry, the development industry, the real estate industry, the property network, the insurance industry, the financial sector, etc.

2.2区块链的特征

2.2 Features of the block chain

一是去中心化。基于区块链使用分布式核算和储存，因此区块链任意节点的权利和义务都是均等的，系统中的任何数据块都由整个系统中具有维护功能的节点共同维护。二是信息不可篡改。任何信息只要经过验证并添加至区块链，就会永久性地储存起来，因此区块链具有很高的可靠性和稳定性。三是匿名性。交易对方不需要公开身份就可进行相应的交易。四是开放性。区块链中的数据对所有人都开放，整个系统信息高度透明。五是自治性。区块链采用协商一致的规范和协议，使得整个系统中的节点不需要人为参与就可在安全的交易环境中进行交易。

One is decentralization. Based on the use of distributed accounting and storage in block chains, the rights and obligations of any node in the block chain are equal, and any data block in the system is maintained jointly by a node with a maintenance function throughout the system. The second is that information cannot be tampered with. Any information that is validated and added to the block chain is permanently stored, so that the block chain is highly reliable and stable. The third is anonymous. The other party to the transaction does not have to disclose its identity. The fourth is open. The data in the block chain are open to all and the entire system is highly transparent.

2.3国内外相关专家研究成果综述

2.3 Summary of relevant national and international expert research

2.3.1国外专家学者研究成果

2.3.1 Research findings of foreign expert scholars

EricF.JeffR.(2018)批评了过去几十年中学校领域的数字平台存在的问题，如有效性、责任的担当、获得的知识的起源等方面的问题。同时介绍了区块链的发展背景、特点，并详细阐述了区块链技术应用于卫生专业教育的可行性。作者认为采用区块链技术的机构将能够为没有中间人的医疗保健专业人员提供认证和资格认证，同时认为区块链有可能显著改变卫生专业教育的未来，从根本上改变患者、专业人士、教育工作者和学习者围绕安全、有效和负责人的信息进行互动的方式。MerijaJ.JanisK.(2018)通过对区块链特征的介绍，分析了区块链应用于教育行业的可行性。作者认为区块链教育技术为学习者创建了评估和管理工具，这个技术创建了一个记录、存储和管理凭证的基础设施，并为学习者提供了他们可以控制的可持续成就记录，并且它还可以通过降低行政成本和官僚作风使大学受益。同时介绍了区块链在教育行业目前的发展状况：大多数欧盟国家正在试验教育区块链。

Eric F. JeffR. (2018) criticized the problems of digital platforms in the field of schools over the past decades, such as effectiveness, accountability, and the origin of acquired knowledge. It also described the context of the development of the block chain, its characteristics, and elaborated on the feasibility of the application of block chain technology to health professional education. The author believes that the establishment of block chain technology will be able to provide certification and certification for health-care professionals without intermediaries, while recognizing that the block chain has the potential to significantly change the future of health professional education and the way patients, professionals, educators and learners interact around safe, effective and responsible information. Merija J. JanisK. (2018) analysed the feasibility of the block chain to be applied to the education industry by describing the characteristics of the block chain. The author believes that block-chain education technology has created assessment and management tools for learners, created an infrastructure for recording, storing and managing vouchers, and provided learners with a record of sustainable achievements that they can control, and could benefit universities by reducing administrative costs and bureaucracy.

2.3.2国内专家学者研究成果

2.3.2 Research findings of national expert scholars

许涛（2017）介绍了区块链的特征及优点，并了解了区块链应用于各个行业的可行性。作者发现“区块链+教育”正不断发展，同时从三个角度：区块链技术教学、区块链技术校园传播和区块链技术教学平台建设详细地了解了“区块链+教育”在欧美国家的发展情况。最后进行了对“区块链+教育”在发展中国家及不发达国家的应用进行了展望。李青，张鑫（2017）介绍了以作为比特币的底层技术的区块链，指明了区块俩在教育领域有很大的潜力。作者基于文献研究和案例分析的方法介绍了区块链在教育领域的应用情况，其次，探讨了“区块链+教育”的主要应用模式，最后，提出了“区块链+教育”技术的优点和潜在问题。

Xu Tao (2017) describes the characteristics and advantages of the block chain and the feasibility of its application to various industries. The author finds that the “block chain plus education” is evolving from three angles: the technical teaching of the block chain, the technical campus dissemination of the block chain and the construction of the technical platform of the block chain with a detailed understanding of the development of the “block chain plus education” in the countries of Europe and the United States. Finally, a vision of the application of the “block chain plus education” in developing and less developed countries has been developed. Li Qing, Zhang (2017), describes the block chain as the bottom technology of Bitcoin, indicating the great potential of the blocks in the field of education. The author's methodology, based on literature research and case analysis, describes the application of the block chain in the field of education.

2.3.3国内外专家理论研究对比分析

2.3.3 Comparative analysis of theoretical studies by national and international experts

自“区块链+教育”提出后到至今已经经历了一个高速成长和快速发展的过程，国内外专家学者也越来越关注这一领域，都进行了大量的相关研究。其研究成果主要关注于区块链技术所能为教育事业带来的变革。国外相关研究的关注点主要在“区块链+教育”如何更为合理地应用以及出现问题的相关解决方法，而国内研究主要的关注点在于“区块链+教育”的可行性分析以及对这种技术的美好期待与展望。本文在先前相关专家学者的研究成果上，一方面通过可行性分析研究验证区块链在教育行业的应用及其前景，弥补之前研究在这一方面的空白，另一方面对技术层面的特征、方式及优缺点进行详细地介绍，为教育机构、监督部门和投资者停工“区块链+教育”具体应用和技术可行性的理论依据。

Since the introduction of the Block Chain Plus Education, a process of rapid growth and rapid development has been under way, and there has been a growing interest on the part of national and international expert scholars in this area. Its findings focus mainly on the changes that block chain technology can bring to the cause of education. The main focus of foreign research is on how the Block Chain Plus Education can be applied more rationally and on solutions to problems, while the main focus of domestic research is on the feasibility analysis of the Block Chain Plus Education and on expectations and prospects for such technology.

3区块链技术应用于教育行业的可行性研究

Feasibility study on the application of block chain technology to the education sector

3.1我国教育行业发展现状

3.1 Current state of development of the educational sector in the country

随着信息技术的快速发展，互联网已逐渐转变成为了移动互联网。移动互联网的普及，更新了工作、学习等的方式。教与学可以不受时间、空间和地点的限制。资本市场的快速涌入，使我国在线教育自2001年以来蓬勃发展。截至2017年末，中国在线教育用户规模达1.44亿，手机在线教育用户规模1.2亿，且白皮书预测，未来互联网教育用户规模将保持5%左右的快速增长率，而在线教育市场将以超过20%的增速发展。然在线教育行业在快速发展下，很多问题也随之凸显，如网络授课老师良莠不齐。目前，随着高学历高成绩被看得越发重要，在社会上出现了多个学历造假现象。因此，人们越来越迫切地需要一套更透明更完善的在线教育系统，中国“区块链+教育”行业发展任重而道远。

By the end of 2017, China had reached 144 million online education users, 120 million online mobile phone education users, and the white paper predicted that in the future Internet education users would maintain a rapid growth rate of about 5%, while the online education market would grow at more than 20%. With the rapid growth of online education, many issues have been highlighted, such as poor web-educatorship.

3.1.1政治分析(P)

3.1.1 Political Analysis (P)

目前，区块链迅猛发展，多个国家已经出台相关政策对区块链进行规范。而我国作为世界第二大经济体，顺应经济全球化的发展，也出台了相关政策对区块链进行较为规范的管理。2016年10月，工信部颁发的《中国区块链技术和应用发展白皮书》指出了“区块链系统的透明化、数据不可篡改等特征，完全适用于学生征信管理、升学就业、学术、资质证明、产学合作等方面，对教育培训的健康发展有重要的价值。”2018年，上海教委的工作要点通报中，提出了“推进基于人工智能和区块链技术的教育示范应用。”中国目前拥有发展区块链的良好政治环境，因此区块链在中国的发展是较为可观的。

In October 2016, the Ministry of Trade and Communications issued the White Paper on the Technology and Application Development of the Block Chain in China, which noted that “transparency in the block chain system, data integrity, etc., is fully applicable to student letter-seeking management, promotion to higher education, academic studies, certification of qualifications, production cooperation, etc., is of great value to the healthy development of education and training.” In 2018, the Shanghai Commission's highlights note proposed “promotion of educational applications based on artificial intelligence and technology in the block chain.” China now has a good political environment for developing the block chain, so that the development of the block chain is more significant in China.

3.1.2经济分析（E）

3.1.2 Economic analysis (E)

当下，我国经济在政府调控下运行在合理区间，已基本实现全面小康社会。我国目前的主要矛盾是人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾。人民需要更多的优秀资源来满足自己的美好生活需要。而“区块链+教育”更能有效地满足经济发展过后人们所需要更多资源的问题。

At a time when our economy is operating in reasonable areas under the control of the government, we have basically achieved a comprehensive and prosperous society. The main contradiction is between the growing need for a better life and the uneven development of our people. The people need more and better resources to meet their own needs for a better life.

3.1.3社会分析（S）

3.1.3 Social analysis

随着社会的不断发展，中国互联的普及率逐渐提高，人均受教育程度逐渐提高，人们有更多的机会接纳更多的知识，同时也逐渐提高了对新知识的接纳度与认可度。而区块链作为一种带有大量优点的新技术，在有利于各行业健康发展的情况下，会被多数人士接受。但区块链技术在当今社会认可度、接受度还比较低，因此仍需要进一步的提升。

As society continues to grow, China’s connectivity rate has gradually increased, its education per capita has gradually increased, and there are more opportunities for people to take on more knowledge, while at the same time increasing acceptance and recognition of new knowledge. As a new technology with many advantages, the block chain will be accepted by the majority when it is conducive to the healthy development of various industries.

3.1.4技术分析（T）

3.1.4 TECHNICAL ANALYSIS (T)

目前，互联网的普及率逐渐提高，并处于较高水平：截至2018年6月，我国网民规模达8.02亿，互联网普及率为57.7%。我国互联网基础设施建设不断升级，人们有更多的机会接触互联网，这为区块链技术在大众之间普遍应用提供了有利条件。随着互联网的逐渐发展，我国互联网技术水平也不断提高：截至2018年6月，我国IPv6地址数量为23555块/32，半年增长0.53%。我国互联网运营商已在一定程度上掌握了在网络层面支持IPv6的能力，未来互联网市场会在用户需求增多的条件下实现大幅度的增长。互联网基础设施的基本完善为区块链应用的发展提供了较为有利的环境。

At present, Internet penetration has gradually increased and is at a higher level: as of June 2018, we had 802 million Internet users and 57.7 per cent Internet penetration, and our Internet infrastructure has been upgraded and access to the Internet has increased, providing favourable conditions for the widespread use of block-link technologies among the general public. As the Internet has evolved, our Internet technology has also increased: as of June 2018, our IPv6 addresses stood at 23555/32, a half-yearly increase of 0.53 per cent. Internet operators have gained some capacity to support IPv6 at the web level, and the Internet market will grow significantly in the future in the context of increased user demand.

3.2区块链应用可行性之行业竞争分析（SWOT）

3.2 Industry Competition Analysis of Feasibility of Block Chain Application (SWOT)

3.2.1优势（S）

3.2.1 Strengths

一是高度公开、透明性。区块链系统中，除各节点的私有信息被加密外，区块链的任何信息对所有人公开，因此，整个系统处于信息高度透明的状态。因为区块链的这一特点，可以大大减少对教师通过教师平台发布的作品的剽窃、盗版等行为；同时，可以从根本上保护知识产权。二是去中心化。区块链是一个分布式账本，可以通过将各个节点连接起来形成区块链网络。基于区块链的这一优势，可以将区块链与大数据系统相结合，形成一个统一的教育链，使教育资源及有效信息更加有效地共享。

One is a high degree of openness and transparency. In block chain systems, with the exception of private information from nodes that are encrypted, any information from block chains is made available to everyone, so the whole system is in a state of high transparency. This feature of block chains can significantly reduce the theft, piracy, etc., of the work that teachers publish through a teacher platform; and at the same time, intellectual property rights can be fundamentally protected. Second, it is decentralized. The block chain is a distributed book that can form a network of block chains by connecting the nodes. Based on this advantage of block chains, it can combine the block chain with large data systems to form a unified educational chain that allows educational resources and effective information to be shared more effectively.

3.2.2劣势（W）

3.2.2 Disadvantage (W)

目前，区块链在我国发展还很不成熟。区块链技术在教育行业的应用程度、社会认可度、接受度还比较低，且相关专业人士对于区块链技术的研究还暂时停留在浅层的理论分析。因此，区块链在教育行业还处于市场空白状态，将区块链引入其中，需要投入大量的时间与金钱，这对发展程度相对比较低下的教育行业来说，是非常困难的。

As a result, the chain of blocks is still in a market gap in the education sector, which requires considerable investment of time and money, which is very difficult for a relatively underdeveloped education sector.

3.2.3机会（O）

3.2.3 Opportunities (O)

“区块链+教育”在我国目前还少有相关人员涉足，因此从一定角度分析，“区块链+教育”仍属于蓝海市场。它的许多潜在价值还属于埋藏阶段，如果相关教育企业把握住机会，就能获得巨大的成功与收益。

The “block chain + education” is currently less accessible in our country, so it is analysed from some angle that the “block chain + education” is still part of the blue sea market. Much of its potential value is still in the burying phase, and if the educational enterprise concerned seizes the opportunity, it will have great successes and benefits.

3.2.4威胁（T）

3.2.4 Threats

鉴于区块链应用于教育行业的巨大优势，可能会吸引众多国内企业。把握住机会的企业会获得大量名气与收益，这可能会使后来进入的企业一直处于劣势。

Given the enormous advantages of block chains for the education sector, they may attract a large number of domestic firms.

4区块链技术在教育培训方面的应用前景

Prospects for the application of block-chain technologies in education and training

4.1区块链技术在学生教育认证方面的应用

4.1 Application of block chain technology to student education certification

4.1.1教育认证方面的现状及存在的问题

4.1.1 Current status and problems in education certification

教育认证在如今具有十分重要的作用，它可以对未来的就业、生活等方面产生较为深远的影响。根据如今的情况显示，目前社会上造假学历泛滥，这对企业和高校的招聘与招生产生了很大的困扰，同时也是对人才的不公平。以如今现有的技术对教育水平进行认证，需要大量的时间与金钱，这对企业和高校来说成本太高。

Today, it is evident that there is a proliferation of false academic qualifications in society, which has a major impact on the recruitment and enrolment of businesses and higher education institutions, as well as on the inequity of talent. It takes a lot of time and money to certify the level of education with the technology available today, which is too costly for businesses and higher education institutions.

4.1.2区块链下的应用前景

4.1.2 Application prospects under the block chain

通过将区块链技术作为学生教育认证的基础技术平台，学校可以将学生的各类证书以及学校对学生的相关评定信息发布至区块链平台。这种应用，不仅可以降低企业及高校在鉴别人才时产生的相关成本还可以减小造假行为，提高就业市场的公平化。目前，印度已经有了Zebi的EduChain,他们的目的是利用区块链技术来帮助教育机构更加有效合理地管理学生的相关信息。

By using block-chain technology as a basic technical platform for the certification of students’ education, schools can disseminate to block-chain platforms all types of students’ certificates and relevant information on the evaluation of students in schools. Such applications not only reduce the costs associated with the identification of talent in enterprises and higher education institutions, but also reduce counterfeiting and increase the fairness of the job market.

4.2区块链在知识产权保护方面的应用

4.2 The application of the block chain to the protection of intellectual property rights

4.2.1知识产权保护方面的现状及存在的问题

4.2.1 Current status and problems in intellectual property protection

目前，我国还存在着侵犯他人知识产权的行为。据相关情况来看，对高校的学术和创造性成果剽窃、抢占等现象时有发生，这严重打击了相关学术研究者的创新动力和积极性。

At present, there are also violations of the intellectual property rights of others. According to the relevant information, the theft and seizure of academic and creative results from higher education institutions have taken place, which has severely undermined the innovative motivation and motivation of the academic researchers involved.

4.2.2区块链下的应用前景

4.2.2 Application prospects under the block chain

区块链拥有大量的相关优势。通过区块链的不可窜改的特点，可以将大量的论文和创新作品等技术成果上传到区块链平台，从而使系统生成不可篡改且永久有效的记录。通过区块链高度透明的特点，在利益受到侵害时，可以及时取证，从而保护知识产权。

Through the immeasurable features of the block chain, a large number of technical results, such as papers and innovative works, can be uploaded to the block chain platform, thereby creating an inexorable and permanent record of the system. Through the highly transparent features of the block chain, intellectual property rights can be protected by timely evidence in the event of infringement of interests.

5结论及政策建议

5 Conclusions and policy recommendations

5.1本文的结论

5.1 Conclusions of the paper

通过对国内外相关专家学者相关成果的研究，发现集中关注点都在如今教育培训行业存在的一些问题及“区块链+教育”能改善这些问题的原因，同时都对将区块链应用于教育行业产生的效益问题进行了探讨。但国外学者主要关注与区块链在各行业的应用以及如何弥补“区块链+教育”在应用时所产生的一些问题，而国内学者的研究点主要在“区块链+教育”的合理设想及美好展望。由此可以得出，“区块链+教育”在国内还属于蓝海市场，将区块链技术创新性地应用于教育培训行业，可以使教育培训行业获得更大的提升。本文通过运用宏观经济分析、行业竞争分析等多个方法对区块链应用于教育行业的可行性进行了分析，得出了如下几个结论：区块链在教育培训行业的前景较好，具有多个优势；区块链可以降低教育认证的难度；区块链可以更加有效地保护知识产权；区块链可以适当降低教育培训的成本。

A study of the results of relevant national and international expert scholars has found that some of the issues that focus on the education and training industry today and the reasons why “block chains + education” can improve these problems, while exploring the benefits of applying block chains to the education sector. However, foreign scholars are mainly concerned about the application of block chains in various sectors and how to compensate for some of the problems arising from the application of the “block chains + education” and the research points of national scholars are mainly in the “block chains + education” scenario. As a result, “block chains + education” are also part of the blue sea market, and the innovative application of block technologies to the education and training industry can lead to a greater improvement in the education and training industry.

5.2政策建议

5.2 Policy recommendations

5.2.1对于政府机构

5.2.1 For government agencies