【邀请论文】军队审计应用区块链技术面临的机遇、挑战及推进策略

区块链技术是一种融数据库技术、计算机科学、网络技术、数学及密码学等为一体的现代信息技术，是未来信息化发展的核心技术之一，具有去中心化、公开透明、不易篡改及开源共治等特点。军队审计要坚定不移地贯彻科技强审战略，加强审计信息化建设，将大数据、区块链等现代信息技术与审计业务深度融合，大力推行在线审计、联网审计，促进审计力向保障力和战斗力聚焦。本文在系统阐述区块链技术给军队审计在控制审计风险、提高工作效率、实现审计全覆盖等方面带来机遇的同时，分析了可能面临的应用意识不足、应用经验不足、应用安全存在隐患、应用法规缺乏等挑战，在此基础上提出了区块链技术应用的推进策略，以期更好地推动军队审计信息化的进程。

INVITED PAPER: Opportunities, challenges and promoting strategies faced by military auditing in applying blockchain technology

Blockchain technology is a modern information technology that integrates database technology, computer science, network technology, mathematics, cryptography, etc. As one of the core technologies for future information development, blockchain technology is decentralized, open and transparent, difficult to falsify, open-sourced and co-governed. Military auditing must unswervingly implement the strategy of auditing improvement by science and technology, strengthen the construction of audit informationization, deeply integrate modern information technologies such as big data and blockchain with auditing services, and vigorously promote online audits and network audits for better supportive role and greater combat effectiveness. While systematically expounding the opportunities that blockchain technology brings to military audits in terms of controlling audit risks, improving work efficiency, and achieving full audit coverage, this article analyzes several challenges such as the potential lack of application awareness, insufficient application experience, hidden dangers in application security, and a lack of application regulations. On this basis, promoting strategies for the application of blockchain technology are proposed in order to boost the process of military audit informationization.