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区块链赋能企业财务共享模式:应收账款管理

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针对财务共享模式下应收账款管理中存在的信息共享不及时、票据处理效率低、甄别客户信用手段落后、交易信息可验证性弱的问题,本文基于业务财务、共享财务和战略财务三层职能框架,应用区块链的P2P网络广播技术、智能合约和共识机制技术,重构了财务共享模式下应收账款管理的系统框架,并从技术原理与业务流程两方面探讨了区块链赋能应收账款管理的实现路径.提出了从财务三层职能框架整体视角推进区块链技术的应用,对应收账款管理流程进行优化,以及基于区块链的财务生态系统建设等建议,为财务共享模式下全面提升应收账款管理效能提供了借鉴.
Blockchain empowers enterprise financial sharing model:accounts receivable management
Targeting the untimely information sharing,low efficiency of bill processing,backward credit means for identifying customers,and weak verification of transaction information in the due accounts management under the financial sharing mode,this paper reconstructs the system framework of the due accounts management under the financial sharing mode based on the three-layer functional framework of business finance,shared finance and strategic finance,and applies the P2P network broadcasting technology,smart contract and consensus mechanism technology of blockchain.From the aspects of technical principles and business processes,the implementation path of blockchain-enabled and due accounts management is discussed.It puts forward suggestions to promote the application of blockchain technology from the overall perspective of the three-layer functional framework of finance,optimize the due accounts management process and build a financial ecosystem based on blockchain,which provides reference for comprehensively improving its efficiency under the financial sharing model.

blockchain technologyfinancial sharing modeldue accounts management system frameworkdue accounts management process optimization

张蔚虹、吕哲雅、史会斌、李璐廷

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西安电子科技大学经济与管理学院,陕西西安 710126

区块链技术 财务共享模式 应收账款管理系统框架 应收账款管理流程优化

西安市科技计划软科学研究计划陕西省哲学社会科学研究专项陕西省总会计师(财务总监)协会研究课题(2023)

22RKYJ00362023HZ1040

2024

西安电子科技大学学报(社会科学版)
西安电子科技大学

西安电子科技大学学报(社会科学版)

CHSSCD
影响因子：0.35
ISSN：1008-472X
年,卷(期)：2024.34(1)
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