【邀请论文】基于区块链环境的军队审计作业平台建设构想

在信息技术高速发展、社会经济水平不断进步的背景下，被审计单位经济活动日益复杂，军队审计要想全面履行监督职责，必须不断丰富手段方式，创新技术方法。区块链技术去中心化的特点有利于提高数据存储的完整性、可靠性，可追溯特点有利于验证信息的真实性，公开透明、不可篡改的特点正与审计对证据安全性的要求不谋而合，利用区块链智能合约可编程的特点还可以根据不同审计场景设计出智能、灵活、实时、全程的审计范式。为探究区块链技术与军队审计作业平台的结合应用，本文结合区块链技术特点和军队审计实际，在分析构建区块链环境下军队审计作业平台必要性和可行性的基础上，提出基于区块链环境的军队审计作业平台建设构想及保障措施，以助力军队审计信息化发展，加速军队审计现代化进程。

Invited Paper: Military audit operation platform based on blockchain

With the rapid development of information technology along with continual advancements in social and economic wellbeing, the economic activities of audited units have become increasingly complex. To satisfactorily perform supervisory duties, the technological methods used in military audits must continue to be improved. Significant developments have been made in blockchain technology in recent years. Its characteristic of decentralization is conducive to improving the integrity and reliability of data storage, its traceability can help verify the authenticity of information, and its openness, transparency, and tamper resistance are conducive to ensuring the security of the evidence. An intelligent, flexible, real-time, and full-process audit paradigm can be designed according to different audit scenarios because the smart contract of the blockchain is programmable. To explore the application of blockchain technology to a military audit operation platform, this dissertation combines the characteristics of blockchain technology with the practice of military audits. Based on an analysis of the necessity and feasibility of the military audit operation platform in the blockchain environment, the authors propose the concept of its construction and operation, where this can help with the development of military audit information and accelerate the process of modernization of the military audit process.