基于区块链技术的大数据审计工作应用研究——以青岛港为例

Application Research of Big Data Audit Work Based on Blockchain Technology—Taking Qingdao Port as an Example

摘要: 大数据技术是促进经济高质量发展的新动能，而区块链技术通过其独特的优势，即去中心化、共享性和不可篡改性，建立了大数据审计的新模式。随着世界一流港口建设加快，大数据和区块链的技术应用，为提升港口运营管理能力开辟了一条全新的路径，也为港口企业审计工作提供了全新的思路。本文从青岛港区块链建设为例，阐述了传统港口企业审计工作的难点，以及区块链技术于港口企业审计中具体运用，并联系理论从中总结出基于区块链技术的大数据审计存在的普遍问题。

Abstract: Big data technology is a new driving force to promote high-quality economic development, and blockchain technology has established a new model of big data audit through its unique advantages, namely decentralization, sharing and immutable. With the acceleration of the construction of world-class ports, the application of big data and blockchain technology has opened up a new path for improving port operation and management capabilities, and also provided a new idea for the audit work of port enterprises. Taking the construction of blockchain in Qingdao Port as an example, this paper expounds the difficulties in the audit of traditional port enterprises, as well as the specific application of blockchain technology in the audit of port enterprises, and summarizes the common problems in the big data audit based on blockchain technology.