| 区块链技术与国家财政治理 |
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| 引用本文： | 胡扬. 区块链技术与国家财政治理[J]. 吉首大学学报(社会科学版), 2020, 41(2): 128-136. DOI: 10.13438/j.cnki.jdxb.2020.02.019 |
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| 作者姓名： | 胡扬 |
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| 作者单位： | （湖南财政经济学院 财政金融学院,湖南 长沙 410205） |
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| 基金项目： | 湖南省社会科学研究基地基金项目（16JD06）;湖南省教育厅科学研究一般项目（18C0966） |
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| 摘 要： | 政府权责边界清晰、信息公开、高效的绩效监督是发展符合市场经济规律的现代财政治理体系的关键。我国财政治理体系在围绕关键点的发展过程中,面临财政资金使用效率低下、财政征管机制不健全、预算管理体系不完善、财政透明度不高等治理困境问题。以信息透明可追溯、数据不可篡改、分布式记账为特点的区块链技术,与财政治理中对数据公开、安全、准确的要求之间有着内在的耦合性。区块链技术有助于提升财政治理能力和优化财政治理体系,但还面临财政金融领域成熟应用较少、数据处理能力有限、存在数据安全隐患、灵活性不足,与政府财政治理理念存在差异等方面的挑战。为了应对这些挑战,应加强区块链在财政治理场景的尝试,优先发展跨机构的联盟链,强化中心化核心应用与非中心化区块链应用的混合模式发展,以及推动政府财政治理理念的创新。
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| 关 键 词： | 区块链技术 财政治理 信息公开 联盟链 数据安全 治理理念 |
Blockchain Technology and National Financial Governance |
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| HU Yang. Blockchain Technology and National Financial Governance[J]. Journal of Jishou University(Social Science), 2020, 41(2): 128-136. DOI: 10.13438/j.cnki.jdxb.2020.02.019 |
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| Authors: | HU Yang |
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| Affiliation: | (School of Finance,Hunan University of Finance and Economics,Changsha 410205,China) |
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| Abstract: | Clear boundaries of government powers and responsibilities,open information and efficient performance supervision are the key points of the development of a modern financial governance system in line with the law of the market economy.In the process of development around the key points,China's financial governance is faced with the problems of governance collapse,such as low efficiency in the use of financial funds,imperfect fiscal collection and management mechanism,imperfect budget management system,low financial transparency and so on.The blockchain technology,which is characterized by transparent and traceable information,non-modifiable data and distributed bookkeeping,is intrinsically coupled with the requirements of data disclosure,security and accuracy in financial governance.Blockchain technology helps to improve the ability of financial governance and optimize the financial governance system,but there are still few mature applications in the field of finance and finance,limited data processing capacity,hidden dangers of data security and lack of flexibility,and differences with the government's financial governance concept.In order to cope with these challenges,we should strengthen the attempt of blockchain in the financial governance scene,give priority to the development of inter-institutional alliance chain,strengthen the mixed mode development of centralized core application and non-centralized blockchain application,and promote the innovation of government financial government concept. |
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| Keywords: | blockchain technology financial governance information disclosure alliance chain data security governance concept |
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