摘 要
随着信息技术的快速发展，区块链技术作为一种新兴的分布式账本技术，为审计行业带来了前所未有的机遇与挑战。本研究旨在探讨区块链技术对审计透明度和效率的影响，以期为审计实践提供理论支持和技术指导。研究基于现有文献综述，结合案例分析与实证研究方法，选取了多个应用区块链技术的企业及审计机构作为研究对象，通过对比传统审计模式与区块链驱动下的新型审计模式，深入剖析其在数据可追溯性、不可篡改性和实时监控能力等方面的优势。研究发现，区块链技术能够显著提升审计过程中的信息透明度，减少信息不对称问题，同时优化审计流程，降低审计成本并提高审计效率。此外，智能合约的应用进一步增强了审计自动化水平，减少了人为干预的可能性。本研究的创新点在于首次系统性地将区块链技术的核心特性与审计需求相结合，提出了适用于不同场景的区块链审计框架，并验证了其可行性和有效性。这一研究成果不仅丰富了审计领域的理论体系，还为未来审计技术的发展方向提供了重要参考，具有重要的学术价值和实践意义。
关键词：区块链技术；审计透明度；智能合约；审计效率；区块链审计框架
An Investigation into the Impact of Blockchain on Audit Transparency and Efficiency
Abstract: With the rapid development of information technology, blockchain technology, as an emerging distributed ledger technology, has brought unprecedented opportunities and challenges to the auditing industry. This study aims to explore the impact of blockchain technology on audit transparency and efficiency, providing theoretical support and technical guidance for audit practice. Based on a review of existing literature, combined with case analysis and empirical research methods, multiple enterprises and auditing institutions that have adopted blockchain technology were selected as research subjects. By comparing traditional auditing models with the new blockchain-driven auditing model, this study conducts an in-depth analysis of advantages in data traceability, immutability, and real-time monitoring capabilities. The findings indicate that blockchain technology can significantly enhance information transparency during the auditing process, mitigate issues of information asymmetry, optimize auditing procedures, reduce auditing costs, and improve auditing efficiency. Furthermore, the application of smart contracts enhances the level of auditing automation and reduces the possibility of human intervention. An innovation of this study lies in its systematic integration of the core characteristics of blockchain technology with auditing requirements, proposing a blockchain-based auditing fr amework applicable to various scenarios and validating its feasibility and effectiveness. This research not only enriches the theoretical system of auditing but also provides significant references for the future development direction of auditing technology, demonstrating important academic value and practical significance.
Keywords: Blockchain Technology; Audit Transparency; Smart Contract; Audit Efficiency; Blockchain Audit fr amework
目 录
一、绪论 1
（一）研究背景与意义 1
（二）国内外研究现状综述 1
（三）研究方法与技术路线 1
二、区块链技术在审计中的应用基础 2
（一）区块链技术的核心特征 2
（二）审计透明度的基本概念 3
（三）区块链对审计透明度的理论支撑 3
（四）区块链技术与传统审计模式的对比分析 4
三、区块链对审计透明度的影响分析 4
（一）数据不可篡改性对透明度的提升 4
（二）分布式账本对信息共享的作用 5
（三）智能合约在审计流程中的透明化应用 5
（四）透明度提升对审计公信力的影响 6
四、区块链对审计效率的影响分析 6
（一）自动化审计流程的实现路径 6
（二）数据实时验证对效率的促进作用 7
（三）成本降低与资源优化配置分析 7
（四）效率提升对审计质量的潜在影响 8
结论 8
参考文献 10
致 谢 11
