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，在财务管理领域展现出广阔的应用前景。本研究旨在探讨区块链技术在财务管理中的潜在价值及其面临的挑战，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在财务数据管理、审计追踪、智能合约应用等方面的实际进展。研究表明，区块链技术能够显著提升财务流程的效率与安全性，例如通过分布式账本实现多方实时对账，降低操作风险；利用智能合约自动化处理交易，减少人为干预。然而，技术实施过程中也面临诸多挑战，包括技术标准尚未统一、监管政策尚不明确以及企业内部数字化转型成本较高等问题。本研究的创新点在于首次构建了区块链技术在财务管理中应用的框架模型，并提出了针对性的解决方案以应对当前挑战。主要贡献体现在为相关从业者及研究者提供了理论支持与实践指导，同时为未来区块链技术在财务管理领域的深化应用奠定了基础。
关键词：区块链技术；财务管理；智能合约；分布式账本；数字化转型
Abstract
With the rapid development of the digital economy, blockchain technology has demonstrated extensive application potential in financial management due to its characteristics of decentralization, immutability, and transparency. This study aims to explore the potential value of blockchain technology in financial management as well as the challenges it faces, employing a combination of literature analysis and case studies to systematically review practical advancements in areas such as financial data management, audit trail, and smart contract applications. The findings indicate that blockchain technology can significantly enhance the efficiency and security of financial processes, for example, by enabling real-time reconciliation among multiple parties through distributed ledgers and reducing operational risks, as well as automating transaction processing via smart contracts to minimize human intervention. However, numerous challenges arise during implementation, including the lack of standardized technical protocols, unclear regulatory policies, and relatively high costs associated with internal digital transformation within enterprises. A key innovation of this research lies in the construction of a fr amework model for the application of blockchain technology in financial management, along with targeted solutions proposed to address existing challenges. The primary contributions of this study are twofold: providing theoretical support and practical guidance for relevant practitioners and researchers, while laying a foundation for the further application of blockchain technology in the field of financial management in the future.
Keywords：Blockchain Technology; Financial Management; Smart Contract; Distributed Ledger; Digital Transformation
目 录
摘要 I
Abstract II
一、绪论 1
(一) 区块链技术与财务管理的背景分析 1
(二) 研究现状与发展趋势探讨 1
(三) 本文研究方法与技术路线 2
二、区块链技术在财务管理中的应用前景 2
(一) 提升财务数据透明度的可能性 2
(二) 智能合约对财务管理流程的优化 3
(三) 跨境支付与结算效率的提升路径 3
三、区块链技术在财务管理中的挑战分析 4
(一) 技术实施中的安全性问题研究 4
(二) 法规与合规性障碍的应对策略 4
(三) 数据隐私保护的技术与管理难题 5
四、区块链技术在财务管理中的实践路径 5
(一) 当前典型应用场景案例分析 5
(二) 推动技术落地的关键因素探讨 6
(三) 未来发展方向与潜在突破点 7
结 论 8
参考文献 9
