区块链技术在建设项目工程管理审计中的应用研究
摘要:传统审计存在审计信息可靠性差、智能化程度低等问题。针对传统建设项目工程管理审计方式的不足,提出基于区块链技术的建设项目工程管理审计模型,并基于此模型进行应用场景分析,希望为建设项目工程管理审计效率提升提供借鉴。
关键词:区块链技术建设项目工程管理审计应用场景
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参考文献[1] 孙谦.区块链技术在国有企业招投标跟踪审计中的应用[J].财会通讯,2021(7):130-133+138.
[2] 王琳,张尤凤.基于区块链技术的持续审计模型构建研究[J].会计之友,2020(19):154-160.
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[5] Ciotta V,Mariniello G,Asprone D,Botta A,Manfredi G.Integration of blockchains and smart contracts into construction information flows:Proof-of-concept[J].Automation in Construction,2021,132:103925.
[2] 王琳,张尤凤.基于区块链技术的持续审计模型构建研究[J].会计之友,2020(19):154-160.
[3] 李丽.试论区块链技术在工程造价审计中的应用前景[J].建筑经济,2020(6):80-83.
[4] 李锐.区块链技术在金融审计中的应用研究[J].金融理论与实践,2018(10):55-59.
[5] Ciotta V,Mariniello G,Asprone D,Botta A,Manfredi G.Integration of blockchains and smart contracts into construction information flows:Proof-of-concept[J].Automation in Construction,2021,132:103925.
Research on Application of Blockchain Technology in Construction Project Management Audit
Abstract: Traditional construction project management audit method has the problems of poor reliability and low intelligence of audit information.This paper puts forward the construction project management audit model based on blockchain technology for the shortcomings of traditional audit mode,and then makes a detailed analysis of construction project management audit under scenario analysis,hopes to provide some ideas for audit efficiency improvement of construction project management audit.
Keywords: blockchain technology; construction project; project management audit; scenario analysis
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