摘 要
随着数字经济的快速发展，财务信息披露的传统模式面临信息不对称、数据篡改和信任缺失等诸多挑战，而区块链技术以其去中心化、不可篡改和透明性等核心特征为解决这些问题提供了新的思路。本研究旨在探讨区块链技术在财务信息披露中的应用前景及其潜在价值，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基本原理及其在财务领域的适用性，并选取典型应用场景进行深入剖析。研究表明，区块链技术能够有效提升财务信息披露的可信度和效率，降低审计成本和信息传递风险，同时为监管机构提供实时监控的技术支持。此外，智能合约的应用进一步优化了披露流程，实现了自动化和标准化操作。本研究的创新点在于首次提出基于区块链的多层次财务信息披露框架，该框架综合考虑了企业内部治理需求与外部监管要求，为实践应用提供了理论指导。研究结果表明，尽管区块链技术在财务信息披露领域具有广阔的应用前景，但其推广仍面临技术成熟度、法律合规性和行业标准等方面的挑战。
关键词：区块链技术；财务信息披露；智能合约
ABSTRACT
With the rapid development of the digital economy, traditional models of financial information disclosure face numerous challenges such as information asymmetry, data tampering, and trust erosion. Blockchain technology, with its core characteristics of decentralization, immutability, and transparency, offers new solutions to these issues. This study aims to explore the application prospects and potential value of blockchain technology in financial information disclosure. By combining literature analysis with case studies, it systematically reviews the basic principles of blockchain technology and its applicability in the financial sector, and delves into typical application scenarios for in-depth analysis. The research shows that blockchain technology can effectively enhance the credibility and efficiency of financial information disclosure, reduce audit costs and information transmission risks, while providing real-time monitoring support for regulatory bodies. Moreover, the application of smart contracts further optimizes the disclosure process, achieving automated and standardized operations. The innovation of this study lies in proposing a multi-level fr amework for financial information disclosure based on blockchain technology. This fr amework comprehensively considers both internal governance needs and external regulatory requirements, offering theoretical guidance for practical applications. The results indicate that although blockchain technology has broad application prospects in the field of financial information disclosure, its promotion still faces challenges such as technological maturity, legal compliance, and industry standards.
KEY WORDS： Blockchain Technology;Financial Information Disclosure;Smart Contract
目 录
摘 要 I
ABSTRACT II
1 绪论 1
1.1 区块链技术与财务信息披露的背景 1
1.2 研究区块链技术应用前景的意义 1
1.3 国内外研究现状综述 2
1.4 本文研究方法与创新点 2
2 区块链技术的核心特性及其适用性分析 2
2.1 区块链技术的基本原理概述 3
2.2 去中心化对财务信息披露的影响 3
2.3 不可篡改性在信息可信度中的作用 4
2.4 智能合约在自动化披露中的潜力 4
2.5 技术适用性与局限性探讨 5
3 区块链技术在财务信息披露中的应用场景 6
3.1 财务报告透明化的实现路径 6
3.2 审计流程的优化与效率提升 6
3.3 跨境交易中的信息披露挑战与解决方案 7
3.4 数据隐私保护与合规要求的平衡 7
3.5 实际案例分析与经验总结 8
4 推动区块链技术在财务信息披露中应用的策略 8
4.1 制定标准化的技术实施框架 8
4.2 构建多方协作的生态系统 9
4.3 法律法规与政策支持的重要性 10
4.4 技术人才储备与培训体系构建 10
4.5 风险管理与未来发展方向 11
结论 12
致 谢 13
参考文献 14
