摘要
随着数字经济的快速发展，区块链技术因其去中心化、不可篡改和透明性等特性，在会计审计领域的应用潜力日益受到关注本研究以优化传统会计审计流程为目标，探讨区块链技术在提升审计效率、增强数据可信度及降低审计风险方面的可行性通过文献分析与案例研究相结合的方法，系统梳理了区块链技术的核心机制及其在会计审计中的具体应用场景研究表明，区块链技术能够有效解决传统审计中信息不对称、数据真实性难以验证等问题，同时显著提高审计工作的自动化水平和准确性研究发现，基于区块链的智能合约可实现财务数据的实时监控与自动核验，从而大幅缩短审计周期此外，分布式账本技术为审计证据的存储与追溯提供了可靠的技术支持本研究的创新点在于首次提出了一个融合区块链技术的审计流程优化框架，并通过实际案例验证了其可行性和有效性这一框架不仅为会计审计行业提供了新的技术解决方案，还为未来相关领域的研究奠定了理论基础最终结论表明，区块链技术的应用将推动会计审计向更加智能化、高效化和可信化的方向发展
关键词：区块链技术；会计审计；智能合约；分布式账本；审计流程优化
Abstract
With the rapid development of the digital economy, blockchain technology has increasingly attracted attention for its potential applications in the field of accounting auditing due to its characteristics of decentralization, immutability, and transparency. This study aims to optimize traditional accounting auditing processes by exploring the feasibility of blockchain technology in enhancing auditing efficiency, strengthening data credibility, and reducing auditing risks. Through a combination of literature analysis and case studies, this research systematically reviews the core mechanisms of blockchain technology and its specific application scenarios in accounting auditing. The findings indicate that blockchain technology can effectively address issues such as information asymmetry and difficulties in verifying data authenticity in traditional auditing while significantly improving the automation and accuracy of auditing work. It was discovered that smart contracts based on blockchain can enable real-time monitoring and automatic verification of financial data, thereby drastically shortening the auditing cycle. Moreover, distributed ledger technology provides reliable technical support for the storage and traceability of auditing evidence. A key innovation of this study is the proposal of an auditing process optimization fr amework integrated with blockchain technology, which was validated through practical cases to demonstrate its feasibility and effectiveness. This fr amework not only offers a new technological solution for the accounting auditing industry but also lays a theoretical foundation for future research in related fields. The final conclusion suggests that the application of blockchain technology will drive accounting auditing towards a more intelligent, efficient, and trustworthy direction.
Keywords：Blockchain Technology; Accounting Audit; Smart Contract; Distributed Ledger; Audit Process Optimization
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状分析 1
(三) 研究方法与技术路线 2
二、区块链技术在会计审计中的基础理论 2
(一) 区块链技术的核心特性 2
(二) 会计审计流程的基本框架 3
(三) 区块链技术与会计审计的契合点 3
三、区块链技术对审计数据可信性的提升 4
(一) 数据不可篡改性的作用机制 4
(二) 审计证据的透明化管理 4
(三) 智能合约在审计中的应用 5
四、区块链技术驱动的审计流程优化实践 5
(一) 审计效率的提升路径 5
(二) 风险控制能力的增强 6
(三) 实际案例分析与效果评估 7
结 论 8
参考文献 9
