区块链技术论文范文(5篇)

1.1科研诚信困境

1.1 Difficulty in scientific integrity

近年来无论是国内还是国外，由学术不端行为特别是剽窃、造假等引起的科研诚信问题层出不穷,并屡屡引起各界激烈讨论和反响,成为社会和学界关注的热门话题。从在国内引发巨大争议的某电影学院博士学术不端事件到席卷国际学术界的小保方晴子造假事件，都在一定程度上反映出传统学术出版模式在科研诚信上的短板。传统学术期刊出版业一直以来都充斥着关于版权、内容及其来源的真实性和可信度的争议，并且经常要和剽窃科研成果进行斗争。基于传统出版模式的学术不端行为具有长期隐蔽性，剽窃来的文章很难被立即发现。这不仅会减缓科学进步，还会破坏科学的核心价值。

In recent years, the issue of scientific integrity, arising from academic misconduct, in particular theft, forgery, and so on, has been a subject of intense discussion and resonance in various circles, and has become a topic of great social and academic interest. From the case of a doctoral misadventure at a cinematique that has given rise to great controversy in the country, to the case of a small pseudonym that has swept the international academic community, it is partly a reflection of traditional academic publishing patterns that are short in terms of scientific integrity.

1.2协作效率低下

1.2 Inefficient collaboration

2无缝链接的学术交流——基于区块链的学术期刊出版创新路径

2 seamlessly linked academic exchanges — innovative pathways for publishing academic journals based on block chains

区块链技术可布局学术期刊出版的分配资金、研究合作、评审发表、传播引用等各个环节。本文结合区块链的特性，借鉴其在其他领域的应用情况，探索其与学术期刊出版产业的结合并突破发展瓶颈的路径。

This document combines the characteristics of the block chain, drawing on its application in other areas, exploring its integration with the academic journal publishing industry and breaking the path of development bottlenecks.

2.1区块链：以技术保障诚信

2.1 Block chain: technical assurance of integrity

区块链其最核心的价值是改变了现有的信任机制。信任的建立将不再依赖于强大的第三方，而是通过计算机代码，基于智能合约和信任协议。区块链是一种分布式数据库，对数据进行分布式记录和存储。区块链记录了全网、全过程、全交易的数据，并且所有数据被全网所有节点所共同拥有。区块链上的每一个节点都可以访问整个数据库及其完整的交易记录。交易数据或者信息不被任何一方所控制。每个参与节点均拥有数据副本，任意节点的数据损坏或者异常都不会影响整个数据系统的运行。[6]区块链的每个新区块都包含一个哈希指针。当新数据写入区块以后，会生成该数据块的哈希指针，我们可以把这个指针理解成该数据块的指纹，用于链接下一个数据块和实现校验，由系统中所有参与的节点共同认定记录的真伪。因为加密哈希函数的特性，所有的区块都是紧密相连的。对任一区块链的哈希指数改变都会影响整个区块链的数据。正因为如此，区块链被认为仅添加、不可篡改，并且透明可溯源。学术期刊出版业对于诚信的高度要求成为区块链技术的完美应用场景。区块链技术是一项以技术保障诚信的创新。学术交流无疑会受益于将每次提交、引用、编辑、评议和出版的明确时间戳记录在区块链里。区块链可对每次学术研究和行为进行确权，为成果提供不可篡改的数字化证明。当作者将自己的研究数据和文章上传至区块链平台以后，这个学术成果的名称、权利人和登记时间等核心信息将生成唯一对应的数字块指纹，并将数字指纹封存于不可篡改的区块链数据中，实现版权信息的永久存证。之后，不管谁抄袭或者转载了这部作品都可以被轻易追踪。可追溯的数字化证明，大幅度降低了学术不端的风险，也降低了因知识产权纠纷而产生的人力与时间浪费。学术期刊的同行评审过程无疑可以得益于区块链兼具透明性和匿名性的技术特征。在区块链环境下，任何有权限访问系统的用户都可以看见链上的所有信息和记录。每个用户在区块链上都有一个独特的身份认证，这个身份认证是长达30多个字符的数字地址。加密算法允许对同行评审的身份进行验证，但仍然保持其匿名性并将评审内容永久储存。在区块链上，任何对文章的评审和对数据的检验都可以被加盖时间戳，这将有效实现版权追溯，鼓励学术分享与合作。此外，这项技术的衍生作用是可以更加高效地收集研究人员、研究团队和学术机构的科研绩效，从而使学科评估、专业排名等环节更加可信。英国技术研究公司数字科学（DigitalScience）于2017年11月在伦敦和波士顿《区块链研究报告——学术交流新范式展望》（《BlockchainforResearch:PerspectivesonaNewParadigmforScholarlyCommunication》），报告把视线聚焦在区块链对诚信问题的解决上，认为区块链带来的技术革新对学术实践会有积极影响，区块链的技术潜力可以延伸到解决学术交流危机和减低信任成本。[7]报告强调了区块链技术怎样触及学术交流中的许多关键方面，如透明度、开放科学和重现性。国际STM出版商协会的标准和技术负责人EefkeSmith对区块链技术持有肯定而谨慎的态度，他认为学术出版界目前正陷入自身的一系列信任危机中，虽然学术出版系统目前仍然很强大，也可以提供高效的基础设施，但是区块链技术在解决学术出版信任危机方面大有可为。[8]

Each node on the block chain has access to the entire database and its complete transactional records. The establishment of trust will no longer be dependent on a powerful third party, but will be based on computer codes, smart contracts and trust agreements. The block chain is a distributed database, with distributed data recorded and stored. The block chain records data that is common to all nodes of the network. Each node on the block has access to the entire database and its complete transactional records. The transaction data or information is not controlled by any party. Each participating node has a copy of the data, and the missing nodal nodes have access to the nodal nodes, and the missing nodes do not have access to the entire data system.

2.2区块链：无缝对接的高效平台

2.2 Block chain: a seamless and efficient platform

区块链技术不仅可以提高学术诚信，同时可以使内容创作者、同行评审专家和内容使用者打破壁垒进行直接沟通。区块链的分布式结构带来的双向链接系统，让我们有可能在不依赖第三方的情况下计量链接的使用情况，并通过智能合约让使用知识内容的用户向作者自动实时付款，对整个知识经济产业都将造成巨大影响。智能合约（smartcontracts），本质上是运行在区块链上的一段代码，具有透明可信、自动执行、强制履约等特点，由尼克•萨博（NickSzabo）于1994年发明。[9-10]在加密货币或可编程支付的概念出现之前，智能合约并没有发挥出多大的作用。在区块链的背景下，当触发合同协议的预编程条件被满足时，智能合约可以触发自动付款和其他相关行为，这使验证和交易数字资产变得十分便捷。[11]区块链技术的“分布式结构”“共识互信”“可内设智能合约”等特点基于公共账本打破了各协作主体的信任不对称，并在此基础上通过智能合约和代币经济模式构建了一个去中介的利益共同体，将知识内容的创建者和使用者无缝对接，从而打破壁垒，减少中间成本，提高协作效率、优化知识传播的过程。例如，同行评审环节可以通过区块链得到极大的优化。最近的一项研究表明，约有1/3的研究成果可以复制。[12]在区块链协议中纳入智能合约和基于加密代币的激励措施，可以对包括同行评审、验证数据有效性、检测实验可复性等任何形式的学术活动进行有效激励。此外，出版业对科研人员研究方向的影响过大，反而会对科学发展产生不利影响。例如，普遍存在的出版偏见使大量带有负面结果的论文未能发表，这可能对科学发展产生不利影响；同时出版那些进行相同假设的研究成果，也会导致不必要的资源浪费。而区块链带来的无缝对接平台会在一定程度上改善目前为了发表而进行科研的现状。总部设在维也纳的区块链项目Scienceroot致力于创建一个透明、高效的平台，任何人都可以通过该平台研究成果、申请资金和参与同行评审，在研究领域作出贡献。该项目还发行“科学代币”用于奖励任何形式的科学贡献。该平台的三个要素分别是：分散的开放式访问协作平台、基于代币经济的激励机制和基于区块链的《科学根源杂志》（《SciencerootsJournal》）。无论实验结果如何，所有科学成果都可能被公布和奖励。这很好地改善了目前许多科学家为迎合出版商口味而进行科研的现象。在优化协作关系，提高市场效率的基础上，区块链还提供了一种解决方案，可以展现科学家的整个研究思路和所有成果。总部位于波士顿的区块链项目Artifacts认为科研成果应该不仅限于最后发表在期刊上的论文。Artifacts不仅基于区块链技术整合学术论文，还整合传统学术期刊出版系统中通常不发表的、关于科学研究的所有内容，包括数据集、研究设计、手稿、同行评审内容以及文章发表后的评论。

The block chain technology not only enhances academic integrity, but also enables direct communication between content creators, peer-reviewed experts and content users who break barriers. The two-way link system created by the block chain distribution structure allows us to measure the use of the link without relying on third parties, and allows users of the knowledge content to make automatic real-time payments to authors through smart contracts, which will have a significant impact on the entire knowledge economy. Smart contracts (smatcontracts), which are essentially a code operating on the block chain, are characterized by transparent, self-executing, mandatory compliance, etc., are characterized by transparent, self-executing, non-performing, non-fiscal, non-fiscal, non-fiscal-fiscal technology that can be used to optimize the output of the technology.

3区块链技术的重点、难点

Highlights of block chain technology, hard points

3.1传统学术期刊出版商对新角色的适应

3.1 Adaptation of publishers of traditional academic journals to new roles

虽然学术期刊出版商目前对区块链持积极态度，他们发现区块链可以帮助他们改进日常工作流程，特别在有多种期刊和海量论文需要管理的时候，区块链可以显著提高工作效率，明晰知识产权归属，便捷管理数字版权。但从理论上来说，区块链学术平台的开发，有可能消除学术期刊出版业中间商的角色。新型的学术交流平台允许作者上传内容、设置价格，之后分发内容，甚至无需出版商就可以完成学术期刊出版的整个流程。传统的学术期刊出版商可能将会失去对科研成果传播的垄断权，如何在这个过程中重新找到自己的商业模式和价值体系将是推行区块链学术期刊出版平台的难点。传统的学术期刊出版商可能将侧重于提供编辑和同行评审等服务，作为重要的内容过滤机制为科研成果的质量把关。

Although academic journal publishers are currently positive about block chains, they find that block chains can help them to improve their day-to-day work processes. In particular, when there are multiple periodicals and volumes of papers that need to be managed, block chains can significantly improve their efficiency and clarify the ownership of intellectual property rights, making it easier to manage digital copyrights.

3.2技术不足、成本高昂和缺乏监督体系带来的挑战

3.2 Challenges posed by inadequate technology, high cost and lack of oversight systems

作为一个新兴技术，区块链依然面临行业标准缺失、底层技术不成熟等问题。当我们将现有的学术期刊出版业务框架转移到区块链上的时候也涉及大量的成本。区块链产业发展还面临政策和法规空白，针对区块链和智能合约的法理性仍然不能得到确认，特别是基于区块链的通证经济模式，需要特别考虑其监管和法律风险。目前，大多区块链项目仍然在概念或起步阶段。区块链技术的许多理念和解决方案都建立在Science2.0、开放存取、开放数据、开放同行评审的倡议和想法之上。区块链的分布式结构、智能合约和代币经济将这些想法提升到新的水平。然而，虽然学术界肯定了区块链技术的潜力并表现出了热情，但区块链的落地运用是一个错综复杂的过程。每个学科、每个领域都有自己的特性和不同的痛点，我们不能依赖一项技术来提供一个万能的解决方案。区块链到底可以对学术期刊出版界带来怎样的影响和革新还有待观察。

As an emerging technology, block chains continue to face problems of lack of industry standards and immaturity of bottom technologies. Many of the ideas and solutions of block chain technology are based on science 2.0, open access, open data, open peer review initiatives, and ideas. The distributional structure of block chains, smart contracts, and the intergenerational economy raise these ideas to new levels.

4结语

4 Concluding remarks

关键词：区块链；家政服务；应用前景

Keywords: block chains; domestic service; application prospects

一、引言

Introduction

在《北京市区块链创新发展行动计划（2020~2022年）》中有提到金融服务、城市管理、公共安全等多方面发展目标。事实上，自2020年以来多地政府相继区块链相关政策文件，鼓励区块链产业蓬勃发展。当前正值数字变革的高潮之时，由于疫情的影响，数字化生活已经渐渐变成人们的习惯，政府治理、社区管理的运作机制都在逐渐数字化，更不用说数据对于企业经营行为的重要性。但在此前，区块链较多地应用在金融领域，而在这其中区块链技术在家政服务行业中也应该有其大展身手之处。

The Beijing Plan of Action for the Innovative Development of Urban Blocks (2020-2022) refers to the multiple development goals of financial services, urban governance, and public safety. Indeed, since 2020, multiple governments have been encouraged to flourish in the sector chain-related policy documents.

二、区块链

II. Block chains

（一）区块链技术相关介绍

(i) Technically relevant presentations on block chains

区块链是一个共享数据库，存储于其中的数据或信息，简单说就是将原先数据库的中心转换为多个区块，然后将其用链条的形式连接起来组成一个去中心化的信息网络，具有“不可伪造”、“全程留痕”、“可以追溯”、“公开透明”、“集体维护”等特征。当然，在运用区块链技术与其他产业结合过程中，应该对其有一个正确认识，包括其内核、运转、实施和推广等。

The block chain is a shared database in which data or information are stored, which simply converts the centre of the original database to multiple blocks and then connects it into a decentralised information network with features such as “non-false”, “total footprint”, “retroactivity”, “open transparency”, “collective maintenance” etc. Of course, it should be properly understood in the application of block chain technology in conjunction with other industries, including its inner core, operation, implementation and dissemination.

（二）区块链技术应用于家政服务的优势

(ii) Strengths of block chain technology applied to domestic services

1.区块链技术研究蓬勃发展在区块链技术研究方面，相关研究成果不断涌现，中国知网、万方和智慧芽全球专利数据库等发表的与区块链相关的论文和知识产权数量也在不断增长。如下表1所示。近五年来在中国知网和万方期刊上发表的有关区块链技术研究论文不断增加，智慧芽全球专利数据库相关知识专利件数也是呈逐渐上升的趋势，由此看出，区块链相关理论依据在逐渐完善，通过更深入调查，区块链技术与各个行业的应用研究也不断增加。另外我们可以看出区块链技术在其他行业中应用研究起于最近五年间，但是其发展前景很好，这些与实际行业结合的研究经验对于区块链技术在家政服务中应用具有很大借鉴意义。2.发展前景优势可以明确的是公共危机对于传统服务行业收到的冲击远大于新兴行业，以家政服务业来看，2020年年初，短短几个月之内，家政服务业就受到极大打击，营业收入直线下降，家政人员大部分在家无法参与工作，而社会大众对于家政服务的需求也不断降低。相对于对传统行业的考验，与区块链技术有关的新兴行业则迎来了一个巨大的机会。因为公共危机事件的发生，线下家政几乎面临着绝迹的情况，则就在一定程度上使更多研究者将关注点放在了寻求线上技术的突破上。区块链技术具有的信息共享，公开透明等特点，很好适应了需要关注公开信息来做到更好发展的行业。3.相关政策支持区块链技术作为近年来新兴发展的技术，已然显示出其强大的可操作性和应用前景，其能够带动多种新型产业兴起和推动传统产业改造升级。近日，北京、湖南、广州等多地区块链相关产业发展计划，建设区块链公共服务平台，创建区块链产业园，推动大中小型企业上链，大力推进区块链产业快速发展。由此可以看出，如今区块链技术发展已是大势所趋，在之后一段时间内，区块链技术与各行各业结合将会更加紧密与频繁。而其公开透明的特点，又会使其在公共服务行业发展中更受青睐。

1. The number of technical studies on block chains has been increasing over the past five years, as shown in table 1 below. The number of technical research papers on block chains published in China’s knowledge networks and journals has also been increasing. The number of intellectual patents on smart-seated global patent databases has also been increasing. Thus, the rationale for the sector’s links has been gradually improving and, through more in-depth research, the number of applied research studies on the sector’s technologies with the various industries has been increasing. In addition, it is evident that the number of research papers on block chains published in China’s knowledge networks and journals has increased in the last five years.

三、区块链技术在家政服务行业的应用探究

III. The application of block chain technology in the domestic service industry

2019年曾有一段“长沙保姆虐婴”的监控视频引起网上热评，这样一起恶性虐童事件不得不让我们反思本该负有照料看护之责的却变身为“辣手摧花”的“狼外婆”。这绝非偶然，其背后是家政行业缺乏规范导致从业者稂莠不齐、雇主无法安然信任以及家政行业口碑的难以形成。由此可见，家政服务行业的标准化、规范化、技术化的重要性，承接以上所谈到的区块链技术相关介绍，下文将从培训雇佣、管理标准、技术产品、渠道合作、金融结算等方面来探究区块链技术在家政服务行业的应用前景。

It is no coincidence that a surveillance video entitled “Baby abuse by a long-sitter” in 2019 triggered an online criticism that forced us to reflect on the “brave grandmother” who was supposed to be responsible for caring for children, but turned into a “hot-hand machete.” The lack of regulation in the domestic sector has led to a lack of discipline, confidence, confidence among employers, and difficulty in shaping the domestic industry. As a result, the standardization, standardization, technicalization of the domestic service sector is important, and following the above-mentioned technical description of the sector's chain, the prospects for the application of the sector's chain technology in the domestic service sector will be explored in terms of training, management standards, technical products, channel cooperation, financial settlement, etc.

（一）培训雇佣

(i) Training and employment

任何的从业人员、管理团队都需要经过标准化培训，通过专业的评级鉴定方可进入。从供应链管理视角来看，区块链能够引入家政服务人力资源供给过程质量指标体系，提高人员配置效率和供给有效性，缓冲市场供需矛盾问题，来减轻管理负担；另一方面，通过信息透明化监管，有利于将关注点聚焦到培养专业家政人员，让每个家政人员的服务情况量化为可评估的，在大数据背景之下掌握从业人员信息，让缺乏诚信或有不良记录的人员无所遁形，以致家政企业以及雇佣的业主能更好信任家政服务人员。

From a supply chain management point of view, a block chain can introduce a system of indicators of the quality of the human resources supply process for domestic services, improve staffing efficiency and supply effectiveness, and cushion conflicting supply and demand in the market in order to reduce the management burden; on the other hand, transparent regulation of information can help focus attention on the development of professional domestic workers, enable the services of every domestic worker to be quantified as assessable, and provide information on practitioners in a broad data setting, leaving people without good faith or poor records unattended, so that domestic businesses and employers can better trust domestic workers.

（二）管理标准

(ii) Management standards

抓住区块链的分布式储存和安全加密储存特性，通过建设家政服务平台，形成提交服务申请、平台迅速匹配，从业人员确认、初始环境记录、作业过程记录、雇主验收评价等各个细节都将被写入区块链。区块链作为一种去中心化的分布式账本，通过线上将数据归类分整，为众多主体提供公平的信息读取权限，用户也可以随时上线参与交易。另外，区块链所具备双向互动特性，及时收集客户服务后的反馈，利于公司进行及时调整和开展售后服务。

To capture the distributed storage and secure encrypted storage features of the block chain, through the construction of a domestic service platform, the submission of service applications, the rapid matching of the platform, and the identification, initial environmental records, business process records, employer acceptance evaluations, etc., all details will be included in the block chain. The block chain will serve as a decentralised distribution book, classifying the data online, providing fair access to information for a wide range of subjects, and allowing users to enter the transaction online at any time. In addition, the block chain has a two-way interactive feature that allows the timely collection of feedback from clients and allows companies to adjust and implement post-sale services in a timely manner.

（三）产品技术

(iii) Product technology

记录交易行为和售后评价，采用大数据技术手段，运用统一的ERP系统，共享平台信息。运用区块链技术可解决现有数据不共享、数据冗杂、可篡改数据壁垒的问题，运营方系统获取家政人员的基本信息、信用信息并上传至区块链；区块链技术最主要的特点就是去中心化或者依靠第三方机构,打破由于信息不对称所造成的信任壁垒,保障信息来源的可靠性,从而降低信任成本，有利于行业工作迅速开展和长久发展。利用区块链技术可构建较为坚实的征信体系，这样既保护业主的权利，也能保障家政从业人员的基本权利。更重要的是，结合大数据分析，严选人员、产品和增值服务，为家庭、组织提供解决方案支撑的。

Recording transactional behaviour and post-sale evaluation, using large data technology, sharing platform information using a unified ERP system. The use of block-chain technology can solve the problem of existing data not being shared, data redundant, data barriers can be tampered with. The operator's system captures basic information, credit information and uploads it to block chains for domestic workers. The most important features of block-chain technology are decentralization or reliance on third-party institutions to break down trust barriers due to information asymmetry and to safeguard the reliability of information sources, thereby reducing the cost of trust and thereby facilitating the rapid and long-term development of the industry.

（四）渠道合作

(iv) Channel cooperation

传统的家政服务往往需要雇主面谈甚至试用，在严峻防疫措施下这种模式显然是不可取的，“直播带人”出现打通了信息不对称的隔板，产生了较好的经济成效和社会效果，由此也能看出家政行业中资源分配的难点。而区块链的创新之处不仅在于其技术的设计性，更在于以其为中心所形成的生态圈，提供物业、房地产、金融机构、医院、流量平台支撑，汇聚订单。市场逐利而聚，区块链所具备的价值均衡机制，“一方面能够扩大区块链系统本身的影响，利用参与者有利可图的心理进一步提高吸引力，以形成更大市场；另一方面价值再分配，保证价值均衡，以维持平台的健康稳定运转。”

Traditional domestic services often need to be interviewed or even tested by employers, a pattern that is clearly undesirable in the face of severe quarantine measures, where the emergence of “live belts” that bridge information asymmetrical divides produces better economic and social results, and where the difficulty of resource allocation in the domestic sector is also evident. The innovation of block chains is not only in the design of their technology, but also in the formation of an ecosystem centred around them, which provides the support of property, real estate, financial institutions, hospitals, flow platforms, and the pooling of orders. Markets are profit-driven and the value-balancing mechanisms of the block chains are available “on the one hand to expand the impact of the block chain system itself and to use the participants’ lucrative psychology to further increase their attractiveness in order to form a larger market; on the other hand, the redistribution of values, ensuring a balance of values, so as to maintain the platform’s healthy and stable functioning”.

（五）金融结算

(v) Financial settlements

采用统一的阿米巴结算方式，提供多方式支付手段，便利了付款方式；基于区块链技术的各参与主体平等，利用分布式账本形式记录各主体金融信息，可有效节省支付清算环节成本；区块链数据信息公开、可追溯且不可篡改，可解决交易票据环节的背书问题以及提高金融审计效率；“区块链具有数据共享的特性再加之其信息数据非对称加密，在征信管理既消除主体间信息孤岛问题，又能够保证信用数据真实性和安全性。”另外信息不被任何一方掌控，权利平等，责任和利益划分明确，这种分布式在商业模式中具有激励作用。

The use of uniform Amiba settlements, which provide multiple means of payment, facilitates the payment of payments; equality among participating subjects based on block-chain technology, the recording of financial information of the subjects in the form of distributed accounts, which effectively saves the cost of the liquidation chain; open, retrospective and non-descriptible information on block-chain data, which solves the problem of endorsement of the transactional paper chain and improves the efficiency of financial auditing; and “the fact that the block-chain has the characteristics of data-sharing and its information data is asymmetrically encrypted in a letter-writing management that both removes the problem of silos of information between subjects and ensures the authenticity and security of credit data.” In addition, information is not controlled by either party, equality of rights, responsibility and interest is clearly defined, and this distribution has an incentive in the business model.

四、结语

IV. CONCLUSION

我国城市化和老龄化加速发展同时，家政服务的需求也日益增长，家政服务行业日益成为社会关注的焦点。结合社会现状，运用区块链技术，进而攫住历史发展的时代机遇，针对家政服务信任危机等问题进行针对性的创新行动，从而进一步杜绝家政人员的流失，保证家政人员的权利和利益。希望接下来相关研究可以向进一步适应区块链机制的安全加密体系，并引导开发者、运营者树立正确职业观、落实安全问题责任，引进相关法律法规落实到区块链管理中，保障区块链持续稳步发展。相信未来人们的社会生活领域中，在打造开放合作行业生态，提供全方位品质家政服务，推动家政行业整体进步，提高服务品质，提升服务效率方面，区块链将大有作为。

At the same time as the country’s urbanization and ageing are accelerating, the demand for domestic services is increasing, and the domestic service sector is increasingly becoming a focus of attention. In keeping with the current situation in society, the use of block-chain technologies has helped to seize the opportunities of the times of historical development, and innovative and targeted actions have been taken to address issues such as the crisis of confidence in domestic services, thereby further eliminating the loss of domestic workers and ensuring their rights and interests.

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关键词:媒体融合;科技期刊;版权保护;数字版权;区块链技术

Keywords: media integration; scientific and technical journals; copyright protection; digital copyright; block chain technology

2019年1月25日，率中共中央政治局同志就“全媒体时代和媒体融合发展”这一主题，举行第12次集体学习，明确提出推动媒体融合向纵深发展的重大任务。同年10月29日在深圳举办的“2019媒体融合发展论坛”上，人民日报社副总编辑许正中［1］也指出，推动媒体深度融合，激发了媒体的生产力、创造力、影响力。融合发展是一道必答题，也应该成为媒体的一个加分项;它不是应时之需，而是命脉所系;不是跟风之举，而是发展之要;不是短期之为，而是长远之谋。如何实现媒体融合向纵深推进，科技期刊界就此进行了大量探索，主要体现在:1)新媒体手段扩大了期刊传播范围，提升科技期刊的影响力，如建立期刊官方网站、微信公众号及加入网络数据库等［2］。2)新媒体丰富多样的表现形式，与传统出版形成优势互补，增强出版内容的深度和广度，如通过扫描论文二维码获得程序代码、实验原始数据、实验过程小视频及研究团队介绍等增强出版信息［3］;通过微信平台为用户提供相关研究领域资讯、论文及会议信息等多元服务［4］;通过社交平台相关研究领域的专家采访或研究概要等［5］。3)建立期刊集群平台以提升期刊质量与影响力，如《中国激光》杂志社创办的“中国光学期刊网”汇聚国内光学界49种期刊，经过10多年的经营，其文献浏览和下载量已位居世界光学专业网站前列［6］;中国知网基于70种高校文科类学术期刊建立联合编辑部，合力创办的《马克思主义学报》《文学学报》《历史学报》等12个网络专题期刊，在学界的影响力与日俱增，得到教育部和国家新闻出版署的充分肯定和大力支持［7］。然而，在媒体融合进程中，许多编辑部都面临着体制限制、机构规模小以及缺乏精通媒体融合专业人才等问题，有些为了尽快走上媒体融合道路，扩大期刊传播影响力，存在免费向新媒体提供内容的现象。媒体融合，内容先行，内容是媒体信息的生存之道、生命之根。科技期刊的显著优势在于拥有大批高质量的学术内容，其宝贵的学术价值需要利用版权政策和技术加以保护。此外，媒体融合为传统媒体注入大量“新元素”，加之网络资源获取便捷，导致原有版权保护的内容、范围、手段及技术已远不能满足现实需求，侵权易、维权难的问题日益凸显。本文就媒体融合过程中，科技期刊面临的一些版权问题进行探讨，并对此提出些许建议和解决办法，以期强化科技期刊编辑人员在媒体融合新环境下的版权意识，处理好版权保护与扩大期刊传播力之间的关系，促进版权服务于媒体融合发展。

On 25 January 2019, comrades of the Central Political Bureau held their 12th collective study on the theme “The all-media era and the integrated development of the media”, with a clear mandate to promote the integration of the media into the depths. At the “2019 Media Integration Development Forum”, held in Shenzhen on 29 October of the same year, the Deputy Editor of the People's Daily News also noted that the promotion of the deep integration of the media has stimulated the productivity, creativity, influence of the media. Integration development is a mandatory question for the media; it should also become an additional sub-item for the media; it is not about the time, but about the lifeline, but about the lifeline; it is about the development of the medium; it is not about the short-term, but about the long-term; it is about the depth of the media, which has been extensively explored by the scientific journal, which has expanded the reach of the journal, such as the official journal of science, micropublics and the Internet of the Internet; it is about the usefulness of the Internet, the Internet of the Internet, the Internet of the Internet, the Internet of the Internet, the Internet, the Internet of the Internet, the Internet, the Internet, the Internet of the Internet, the Internet of the Internet, the Internet of the Internet of the Internet, the Internet of the Internet, the Internet of the Internet, the Internet of the Internet of the Internet of the Internet, the Internet, the Internet of the Internet of the Internet of the Internet of the Internet, the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet, the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of the Internet of

1媒体融合环境下科技期刊面临的版权危机

1 Copyright crisis for scientific and technical journals in an environment of media integration

1．1版权制度落后

1.1 The copyright system is lagging behind

媒体融合得益于大环境的扶持，2014年8月18日中央提出《关于推进传统媒体和新兴媒体融合发展的指导意见》，以及数字技术、信息传播技术的变革在最近7年中发展迅猛，但变革中也导致与版权相关的挑战不断涌现。我国现有的版权制度，即《中华人民共和国著作权法》于2010年2月26日第2次修订后一直沿用至今。著作权法是为调整作品的著作权人和作品的传播者、使用者之间的各种法律关系而制定，达到有利于促进社会主义文化和科学事业发展与繁荣的目的，而目前的著作权法亟待完善，以适应媒体融合发展下的时展。有时人们费尽心思想出一个好的媒体融合产品，却因为版权问题难以实现，如2004年谷歌公司推出了数字图书馆计划，本意是希望读者可以通过这个数字图书馆更方便、低廉地阅读全球图书，但由于版权原因，在推行的第2年，谷歌公司就以不尊重版权为由被提起集体诉讼，在随后的几年中，起诉谷歌的版权案件仍然层出不穷，无休止的诉讼使其筋疲力尽，数字图书馆计划到现在仍未实现。因此，现今的版权问题已成为阻碍媒体融合的瓶颈因素，要想尽可能减少版权保护冲突，就必须加快版权制度的创新，保证其调整能符合新媒体特征的价值导向［8］。

The current copyright system, the Copyright Law of the People's Republic of China, has been in place since its second revision, on 26 February 2010. The Law on Copyright was developed on 18 August 2014 to regulate the various legal relationships between authors and users of works and to promote the development and prosperity of socialist culture and science, and the current law on copyright has developed rapidly over the past seven years, but it has also led to the emergence of copyright-related challenges as a result of the changes in digital technology that have taken place. While copyright issues are sometimes difficult to achieve, as Google launched its Digital Library programme in 2004, it is hoped that readers will be able to read the global books more easily and cheaply, but in the second year of copyright, the Google Corporation will be able to bring a collective lawsuit for lack of respect for copyright, and in the following years, the prosecution of a good media integration product will continue to be an inexorient feature of the media, which has become an inflamed feature of the current digital system.

1．2侵权的成本低、技术手段高、认定难

1.2 Low cost, high technical means, difficulty of finding violations

在传统媒体时代，虽说侵权内容的复制成本很低，且尚需对内容载体进行复制，如盗版书的印刷过程，而在新媒体时代，侵权几乎零成本，内容载体的复制仅通过几次鼠标点击完成复制、粘贴，或者设置网址链接即可，这直接侵害了著作权人的复制权，属于直接侵权，也是主要打击的侵权行为。孙婧等［2］通过对29种神经病学及精神病学类核心期刊在媒体融合出版过程的数字版权保护状况进行研究，结果表明，无论是网络数据库运营商，还是在期刊官网上的文件，均未进行加密，仅万方数据库及超星数据库在文件内植入了数据库名称和水印等，但使用者仍可以对文字进行复制，大大降低了侵权的难度和成本。数字技术和信息技术的应用不仅使媒体融合后的侵权成本降至极低，还导致侵权认定难度的增加，侵权行为更为隐蔽，对于侵权属于直接侵权、间接侵权或是部分侵权的认定更为困难。刘政［9］在研究如何打击利用P2P技术的盗版小网站时现身说法，说自己有近半年时间和技术人员一起工作，因为他需要把P2P服务器的建设、整个小网站的建站程序和模式等技术问题搞清楚，而后再将这些技术流程变成法律实务，向司法机关阐述。可见，新媒体时代若想把侵权问题推进到实务司法层面，精通法律远远不够，还必须了解表象背后的技术特征。互联网时代知识共享已成为主流，以知乎为代表的知识共享平台广受欢迎，但知识共享并不是把别人的内容拿来无偿分享给大家。如果有人把从付费数据库或者期刊网站下载的论文拿到共享平台分享，这实际上已经构成了对数据库及科技期刊的侵权，相关侵权行为要根据实际情况归类于直接侵权或部分侵权。只有让权利人的权益受到保护的分享才能称为知识共享。近年来，甚至还有人通过“洗稿”方式进行侵权，即先去掉学术论文的作者信息，将论文转至某个论坛，再从论坛转至知识共享平台，其侵权方式隐蔽，给侵权认定带来很大困难，属于以间接侵权方式隐藏事实上的直接或部分侵权行为。科技期刊在媒体融合后的版权客体已不仅是大量的学术论文，还包括微信、微博及期刊平台上出版的各种形态的作品，版权本体(4种人身权和13种财产权)之间的边界变得模糊，这都使侵权认定变得更加困难。

In the age of traditional media, where the costs of reproduction of abusive content are low, and where there is still a need to replicate content carriers, such as the printing process of pirated books, in a new media era where the costs of copying content are almost zero, and where the reproduction of content is simply completed through several mouse clicks, paste, or web links, this directly infringes the right of authors to copy, is also a direct violation, is also a major attack. The use of digital and information technologies has not only reduced the cost of new abuses to media integration or to digital copyright protection in the process of publishing, but has also led to the increased difficulty of identifying violations, the greater difficulty of transferring knowledge from the Internet to the use of the Internet to the use of the Internet to the use of the Internet to the use of the Internet to the use of the Internet to the use of the Internet to the use of the Internet to the use of the Internet to the detriment of the Internet to the use of the Internet to the use of the Internet to the use of the Internet to the use of the Internet to the Internet to the use of the Internet to the Internet to the Internet, and the use of the Internet to the Internet to the Internet to the Internet to the use of the Internet to the Internet to the Internet to the Internet to the Internet to the Internet to the private to the Internet, and to the Internet to the Internet to the private to the private to the private to the private to the private to the private to the private to the private to the private to the private to the private to the private to the Internet.

1．3版权价值评估难

1.3 Difficulties in assessing copyright values

版权是媒体拥有的重要无形资产，体现在版权交易时产生的经济效益。美国将报刊、书籍出版业、电影电视制作等可以创造版权作品的产业归为第一类的核心版权产业，其对版权产业的重视程度可见一斑。无形资产的价值难以准确评估，与电影、电视等大额版权交易相比，科技期刊论文属于小额的版权作品，交易需求明晰，其版权价值甚至可以通过数学模型估算，交易过程一般通过第三方的版权中介组织完成。媒体融合过程产生了除学术论文之外的多种形态作品，第三方机构在版权价格评估方面依赖于可靠的受众反馈数据，如发行量、收视率、点击率和被引用率等［10］，新形态作品的真实反馈数据难以获得，直接导致其版权价值难以估计。目前科技期刊的版权交易量不大，媒体融合导致的版权价值评估难问题尚不突出，但从长远来说，随着媒体的深度融合，这个问题不能被忽视。

Copyright is an important intangible asset owned by the media, reflected in the economic benefits of copyright transactions. The value of intangibles is difficult to assess accurately, and scientific journal papers are small copyright works compared to large copyright transactions, such as films, television, and their trade needs are clear. The value of copyrights can be estimated even through mathematical models. The process of trading is generally done through copyright intermediaries from third parties.

2媒体融合产生版权问题的解决途径

2 Means of media integration to address copyright-producing issues

2．1著作权法的修订建议

2.1 Proposed amendments to the copyright law

媒体的出版环境距离著作权法的第2次修订(2010－02－26)已经发生了巨大变化，著作权法的修订势在必行。经过10年酝酿，2020年4月26日，《中华人民共和国著作权法修正案(草案)》(以下简称《修正案草案》)正式提请十三届全国人大常委会第十七次会议审议，并公开面向社会公众征集意见，这标志着著作权法第3次修订正式启动［11］。《修正案草案》中将“电影作品和以类似摄制电影方法创作的作品”改为“视听作品”，扩充了著作权客体，以期对媒体融合所产生的一些新形式作品的著作权进行保护;明确了著作权行政管理部门开展著作权行政执法的法律依据，以期更好地规范著作权集体管理行为;引入惩罚性赔偿制度，显著提高违法成本，对侵权和盗版行为产生更显著的警示作用。此外，国家版权局副局长阎晓宏［12］对著作权法的重要制度也提出以下建议:1)关于合理使用制度，建议明确国家鼓励权利人为传播和便捷使用，放弃财产权并纳入合理使用，并对合理使用概念进行定义;2)关于法定许可制度，建议在网络传播中对某些单独难以行使权利的作品实行法定许可制度，同时需要国家确保在网络中实行法定许可的作品，根据其传播情况，能够获得合理报酬。

The second revision of the law on copyright in the media (2010-02-26) has been substantially changed. After 10 years of preparation, on 26 April 2020, the Draft Amendment to the Law on Copyright in the People's Republic of China (hereinafter referred to as the Draft Amendment) was formally submitted to the Seventeenth Session of the Standing Committee of the National People's Congress for consideration and open to the public, which marked the formal launch of the third revision of the law on copyright (11]. In the draft amendment, the term “film works and works made in similar cinematography” was changed to “audio-visual works” and the important system of copyright law was expanded with a view to protecting some of the new forms of copyright resulting from media integration.

2．2通过技术手段增强数字版权的管理和保护能力

2.2 Enhancing the management and protection capacity of digital copyright through technical means

传统用于科技期刊的数字版权管理(digitalcopy-rightmanagement，DCM)技术包括数字水印技术、数字指纹及加密技术等，其更多的是在内容保护方面发挥作用，即防止他人浏览、下载以及复制内容，针对以侵害复制权为特征的直接侵权行为具有约束作用。由于版权保护不仅针对内容本身，还在于版权相关的各项具体权利，因此，传统的DCM技术远远不够。媒体融合中的版权问题无论归属于直接、间接或部分侵权类型，其本质大多由数字技术应运而生，通过技术解决最为便捷，区块链技术为数字版权保护提供了一种可行的新思路。区块链是一种底层应用技术，其本质是基于互联网技术的去中心化账本，任何发生于同一区块链系统的交易都会被记录在该区块链上，不可篡改。某个时间的修改信息形成一个区块，并盖上时间戳，形成节点信息。某个节点的数据更新可通过P2P技术使网络中所有节点的信息同时更新，任何一个节点都有一份完整备份，保证系统信息的一致性和完整性。智能合约自动执行事先制订好的合同内容，不必通过第三方认证或监督合同的执行情况。区块链技术的特点与媒体融合环境下的版权保护需求高度契合。1)区块链的时间戳和哈希算法技术，保证作品在产生之时就被记录，明确了著作权的产生时间和权利所属，若发生侵权纠纷，依靠分布式存储技术即可追踪作品的侵权人及侵权行为。在作品流通过程的每个时间节点均有相关的信息及时间戳，记录了作品的著作权和交易信息，应用区块链技术可实现作品全生命周期的可追溯。2)区块链中信息块可相互验证，每个节点都包含了一份完整的信息，其中某个区块的损害不影响全网运行，新增加的节点信息需与全网中其他节点核对，只有得到绝大多数节点的认证才会被加入到区块链中，节点信息的篡改需要同时控制系统中至少超过50%的节点，考虑到区块链中节点数目的庞大，这种情况几乎不可能发生［13］，因此，也就保证了区块链上信息的安全。3)不仅局限于学术论文这一种形式，区块链技术还可以实现媒体融合过程中所产生各类作品的著作权保护，如音频、视频、图片及原始数据等内容，均可以通过智能合约与时间戳技术形成一个区块，其与使用都能被有效追踪，有效扩充了版权保护的客体种类，便于确权及维权。4)著作权人通过智能合约可以事先划定版权转移过程中可以分发给其他人的权限，数字版权监管可以确立以用户点击次数为收费标准的盈利机制［14］，以促进版权评估和交易的规范便捷进行。区块链技术可以有效弥补媒体融合过程中传统著作权保护方面的不足，有效解决了侵权易、维权难的问题，对于产生的各类新媒体形式作品的著作权归属明确，可以有效保护著作权人的人身权和财产权，应用区块链技术的版权交易过程更加清晰与便捷。自2019年2月15日起施行的《区块链信息服务管理规定》(国家互联网信息办公室)，为区块链信息服务的提供、使用及管理等提供了有效的法律依据。2019年11月26日的《媒体大脑3.0融媒中心智能化解决方案》，以区块链技术和AI审核为显著特征，平台嵌入的区块链版权认证工具可以从源头解决盗版、洗稿等问题，有利于优化内容市场，促进内容交易市场的形成与完善［14－15］。相信用不了多久，用于科技期刊的类似产品也会被开发出来，以适应媒体融合过程中的版权保护新环境，解决版权保护中产生的新问题。

Traditional digital copyright management for scientific and technological journals (digitalcopy-rightmanage, DCM) technologies, including digital watermark technology, digital fingerprinting and encryption technologies, play a much more significant role in content protection, i.e. preventing others from browsing, downloading and copying content, targeting direct violations characterized as violations of the right to reproduction. Since copyright protection is directed not only at content itself, but also at specific copyright-related rights, traditional DCM technologies are far from adequate. The copyright issues in media integration, regardless of the type of direct, indirect or partial violation, the essence of which is derived from digital technology that exceeds the technology in which the technology in which the technology in question is located, the nature of which is derived from the technology in which the technology in the network is located, the technology in which the technology in the network is located, and the technology in which the technology in the network is built up, and the technology in which the information in the zone in which it is located, and the technology in which the information in the zone is located, are not subject to change.

2．3增强编辑自身的版权保护意识

2.3 Increased editorial awareness of their own copyright protection

媒体融合过程中，传统媒体更多被认为是一种落后媒体，大量新媒体的涌现迅速占领市场，传统媒体受到很大冲击。但是传统媒体所拥有的大量高质量内容，正是媒体信息生产的生命之根，期刊编辑在新旧媒体的融合过程中，要理性看待这种新旧媒体之间的差异，牢固树立版权是媒体生存和发展根基的意识，如果期刊的版权都得不到保护，那么经济与精神利益必将受到损害。我们认为期刊编辑可以通过以下方法增强版权保护意识和力度:1)深入了解科技期刊媒体融合的途径，认真思考其中可能出现的版权保护漏洞，通过版权管理制度或者技术手段加以规避。2)充分利用网络平台的侵权投诉系统。目前各大网络平台(如腾讯微信、新浪微博及百度等)均已建立较为完善的侵权投诉系统，具有投诉步骤简便、过程透明及处理高效的特点，投诉内容一经审核为侵权，平台自动依据审核结果进行处理，净化内容环境。3)建立科技期刊版权保护联盟。我国科技期刊编辑部大多具有弱、小、散的特点，面对侵权发生时易处于弱势地位，建立科技期刊版权保护联盟有利于整合资源，壮大力量，集中话语权，提高维权的成功概率。4)科技期刊可通过授权方式，要求新媒体必须依法尊重所传播内容的复制发行权和信息网络传播权，并通过利益共享与新媒体合作，利用新媒体优势实现科技成果的高效传播。

In the process of media integration, the traditional media are more often seen as a backward medium, with a large number of new media rapidly occupying the market. But the traditional media have a lot of high-quality content, which is at the root of the production of media information. In the process of integrating new and old media, journal editors take a rational view of the differences between these new and old media, firmly entrench copyright as the basis for the survival and development of the media. If copyrights are not protected, economic and spiritual interests will be undermined. We believe that journal editors can improve copyright protection awareness and efficiency by: 1) understanding the ways in which the media of science and technology can integrate, and by carefully considering possible copyright protection gaps, circumventing them by means of copyright management systems or technical means.

3结束语

3 Concluding remarks

[关键词]区块链；教育培训；去中心化

[keywords] block chain; education training; decentralisation

1绪论

1st Ideas

1.1研究背景

1.1 Background to the study

当前，我国的教育资源在大部分区域存在无法有效共享、分布不均衡、信息化成本太高、学员信息过于碎片化等问题。而比特币创始人中本聪于2008年提出的区块链拥有着去中心化、开放性、自治性、信息不可篡改、匿名性等优点。区块链技术的这些优点，能在有效整合教育资源及学生信息的同时，完成跨国、跨平台的优秀资源共享，从而使学生用更少的成本享受更优质的教育，使毕业生拥有更加公平的就业机会。在国际上，美国麻省理工学院媒体实验室早在2016年就已经成功地把学生学历证书以及学生学习成绩共享到其本校所研发的区块链平台，从而实现学生信息的公开透明；而美国计算机培养学校霍普顿学校在2017年将其学校的所有学生的学历学位证书到了相关区块链平台上，供各种招聘企业进行查询和验证。而在我国，目前“区块链+教育培训”仍属于市场空白，是需要较多人研发的“蓝海市场”。

At present, the country’s educational resources are not effectively shared, unevenly distributed, information costs too high, and student information is too fragmented in most regions. At the international level, as early as 2016, the Media Laboratory of the United States Massachusetts Institute of Technology (MIT) successfully shared students’ diplomas and student learning achievements to its own platform, thereby achieving transparency in student information, while effectively integrating educational resources and student information.

1.2研究目的及意义

1.2 Purpose and significance of the study

区块链因具备的多个技术特征：去中心化、高可信度和数据不可篡改等特性，被很多专家学者认为是人类发展史上继信息化革命的第四次工业革命。目前，在全球的各个领域已经掀起了以区块链为基础的创新应用热潮。而区块链可以凭借其技术以及智能合约技术，结合大数据应用，打造一个有利于去中心化管理、减少资源信息化冗余、降低成本、便于教育产业与平台紧密结合的区块链平台。“区块链+教育培训”有三大核心优势。一是区块链技术合理调整教育资源，让学生以更少的成本获得更高的教育。当前，许多地区因经济等各方面比较落后，无法吸引有良好教育经验、专业知识丰厚的老师，造成当地孩子无法接受更好的教育；同时，有很多有较好的教学想法的老师无法在中国的教育体制下进入正规学校，使他们的才华没有很好的平台去施展。如果将这些优秀的资源上传到以区块链为基础的平台上，通过区块链技术将优秀的教育资源传播到整个平台，从而让学生享受更好的教育资源。二是区块链技术可以使毕业生拥有更加公平的就业机会，同时增大企业的利益。如今社会上造假学历流通泛滥，不仅对企业、高校的招聘、招生带来困扰，而且也是对人才的不公。区块链以其独特特征，有利于鉴别真正的人才，使企业、高校、人才利益最大化。三是区块链技术有利于跨平台以及跨国的资源共享。目前，我国教育水平欠佳，通过全球性技术区块链可以更好地实现国内与国外优质资源共享，互利性地实现教育资源最优化。

The chain of blocks, thanks to its many technical features: decentralisation, high credibility, and immutable data. The fourth industrial revolution in the information revolution in the history of human development, which has been recognized by many expert scholars, has generated a wave of innovation in various fields around the globe, based on the chain of blocks. With its technology and smart contract techniques, the chain of blocks can create a platform for decentralizing management, reducing the redundancy of resources, reducing costs, and enabling the education industry to be closely integrated with the platform of the platform of the platform. The first is a platform for rational adaptation of educational resources in the sector of the chain, allowing students to acquire higher education at a lower cost. Many regions are currently unable to attract teachers with better educational experience and expertise, combining them with large data applications, making it impossible for local children to receive better education, while many teachers with better teaching ideas are unable to access formal schools under China's educational system, leaving less powerful platforms for them.

1.3研究的创新点

1.3 Innovative points of study

本文的研究具有一定的突破性和创新性，主要有以下几个创新点：在研究内容上，本文创新性地将区块链技术引入教育培训方面进行研究。虽然已经有许多专家学者对区块链技术进行了较多较为深刻的讨论，但对区块链技术应用于教育培训方面，还是较为少见的。本文以区块链为前提，对区块链应用于教育培训进行了可行性分析，一定程度上弥补了这一领域的缺陷。在研究思路上，本文在一定程度上有较为深地突破。本文切实地进行了大量国内外文献的研读和讨论，通过对比分析等方法，对各项研究成果进行了梳理和进一步地探讨。

There are a number of breakthroughs and innovations in the study, including the following: In terms of the content of the study, there is an innovative introduction of block chain technology into educational training. While there have been more and more in-depth discussions on block chain technology, it is rare to apply block chain technology to educational training. Based on block chains, a feasibility analysis of the application of block chains to education training has been carried out, to some extent, to compensate for shortcomings in this area.

2理论基础及文献综述

2 Theoretical basis and literature overview

2.1区块链的相关理论概念

Theoretical concept of the 2.1 block chain

2.1.1区块链的含义

2.1.1 Meaning of the block chain

区块链是分布式数据存储、点对点传输、共识机制、加密算法等计算机技术的新兴应用模式。所谓共识机制是区块链系统中实现不同节点之间建立信任、获取权益的数学算法。

Block chains are emerging modes of application of computer technology such as distributed data storage, point-to-point transmission, consensus mechanisms, encryption algorithms, etc. The so-called consensus mechanisms are mathematical algorithms that achieve confidence-building and equity gains between nodes in block chain systems.

2.1.2区块链的分类和应用

2.1.2 Classification and application of block chains

区块链按照不同的应用领域可分为公有区块链、联合（行业）区块链和私有区块链三种。而目前，区块链技术已经广泛运用于各个领域行业，其中较有代表性的包括：教育培训行业、艺术行业、法律行业、开发行业、房地产行业、物联网、保险行业、金融行业等。

Block chains can be divided into public block chains, joint (industry) block chains and private block chains according to their respective fields of application. At present, block chain technologies are widely applied in various sectors, including the education and training industry, the arts industry, the law industry, the development industry, the real estate industry, the property network, the insurance industry, the financial sector, etc.

2.2区块链的特征

2.2 Features of the block chain

一是去中心化。基于区块链使用分布式核算和储存，因此区块链任意节点的权利和义务都是均等的，系统中的任何数据块都由整个系统中具有维护功能的节点共同维护。二是信息不可篡改。任何信息只要经过验证并添加至区块链，就会永久性地储存起来，因此区块链具有很高的可靠性和稳定性。三是匿名性。交易对方不需要公开身份就可进行相应的交易。四是开放性。区块链中的数据对所有人都开放，整个系统信息高度透明。五是自治性。区块链采用协商一致的规范和协议，使得整个系统中的节点不需要人为参与就可在安全的交易环境中进行交易。

One is decentralization. Based on the use of distributed accounting and storage in block chains, the rights and obligations of any node in the block chain are equal, and any data block in the system is maintained jointly by a node with a maintenance function throughout the system. The second is that information cannot be tampered with. Any information that is validated and added to the block chain is permanently stored, so that the block chain is highly reliable and stable. The third is anonymous. The other party to the transaction does not have to disclose its identity. The fourth is open. The data in the block chain are open to all and the entire system is highly transparent.

2.3国内外相关专家研究成果综述

2.3 Summary of relevant national and international expert research

2.3.1国外专家学者研究成果

2.3.1 Research findings of foreign expert scholars

EricF.&JeffR.(2018)批评了过去几十年中学校领域的数字平台存在的问题，如有效性、责任的担当、获得的知识的起源等方面的问题。同时介绍了区块链的发展背景、特点，并详细阐述了区块链技术应用于卫生专业教育的可行性。作者认为采用区块链技术的机构将能够为没有中间人的医疗保健专业人员提供认证和资格认证，同时认为区块链有可能显著改变卫生专业教育的未来，从根本上改变患者、专业人士、教育工作者和学习者围绕安全、有效和负责人的信息进行互动的方式。MerijaJ.&JanisK.(2018)通过对区块链特征的介绍，分析了区块链应用于教育行业的可行性。作者认为区块链教育技术为学习者创建了评估和管理工具，这个技术创建了一个记录、存储和管理凭证的基础设施，并为学习者提供了他们可以控制的可持续成就记录，并且它还可以通过降低行政成本和官僚作风使大学受益。同时介绍了区块链在教育行业目前的发展状况：大多数欧盟国家正在试验教育区块链。

EricF.&JeffR. (2018) criticizes the problems of digital platforms in the school field over the past decades, such as effectiveness, accountability, and the origin of acquired knowledge. It also describes the context of the development of the block chain, its characteristics, and elaborates on the feasibility of the application of block chain technology to health professional education. The author believes that the sector chain technology will enable the certification and certification of health-care professionals who do not have intermediaries, while recognizing that the sector chain may significantly change the future of health professional education and the way in which patients, professionals, educators and learners interact around safe, effective and responsible information. Merija J. & JanisK. (2018) analyses the feasibility of the sector chain to be applied to the education industry by describing the characteristics of the block chain. The author believes that the block-chain education technology creates assessment and management tools for learners, creating an infrastructure for recording, storing and managing vouchers and providing learners with a record of sustainable achievements that they can control, and that it can benefit universities by reducing administrative costs and bureaucracy.

2.3.2国内专家学者研究成果

2.3.2 Research findings of national expert scholars

许涛（2017）介绍了区块链的特征及优点，并了解了区块链应用于各个行业的可行性。作者发现“区块链+教育”正不断发展，同时从三个角度：区块链技术教学、区块链技术校园传播和区块链技术教学平台建设详细地了解了“区块链+教育”在欧美国家的发展情况。最后进行了对“区块链+教育”在发展中国家及不发达国家的应用进行了展望。李青，张鑫（2017）介绍了以作为比特币的底层技术的区块链，指明了区块俩在教育领域有很大的潜力。作者基于文献研究和案例分析的方法介绍了区块链在教育领域的应用情况，其次，探讨了“区块链+教育”的主要应用模式，最后，提出了“区块链+教育”技术的优点和潜在问题。

Xu Tao (2017) describes the characteristics and advantages of the block chain and the feasibility of its application to various industries. The author finds that the “block chain plus education” is evolving from three angles: the technical teaching of the block chain, the technical campus dissemination of the block chain and the construction of the technical platform of the block chain with a detailed understanding of the development of the “block chain plus education” in the countries of Europe and the United States. Finally, a vision of the application of the “block chain plus education” in developing and less developed countries has been developed. Li Qing, Zhang (2017), describes the block chain as the bottom technology of Bitcoin, indicating the great potential of the blocks in the field of education. The author's methodology, based on literature research and case analysis, describes the application of the block chain in the field of education.

2.3.3国内外专家理论研究对比分析

2.3.3 Comparative analysis of theoretical studies by national and international experts

自“区块链+教育”提出后到至今已经经历了一个高速成长和快速发展的过程，国内外专家学者也越来越关注这一领域，都进行了大量的相关研究。其研究成果主要关注于区块链技术所能为教育事业带来的变革。国外相关研究的关注点主要在“区块链+教育”如何更为合理地应用以及出现问题的相关解决方法，而国内研究主要的关注点在于“区块链+教育”的可行性分析以及对这种技术的美好期待与展望。本文在先前相关专家学者的研究成果上，一方面通过可行性分析研究验证区块链在教育行业的应用及其前景，弥补之前研究在这一方面的空白，另一方面对技术层面的特征、方式及优缺点进行详细地介绍，为教育机构、监督部门和投资者停工“区块链+教育”具体应用和技术可行性的理论依据。

Since the introduction of the Block Chain Plus Education, a process of rapid growth and rapid development has been under way, and there has been a growing interest on the part of national and international expert scholars in this area. Its findings focus mainly on the changes that block chain technology can bring to the cause of education. The main focus of foreign research is on how the Block Chain Plus Education can be applied more rationally and on solutions to problems, while the main focus of domestic research is on the feasibility analysis of the Block Chain Plus Education and on expectations and prospects for such technology.

3区块链技术应用于教育行业的可行性研究

Feasibility study on the application of block chain technology to the education sector

3.1我国教育行业发展现状

3.1 Current state of development of the educational sector in the country

随着信息技术的快速发展，互联网已逐渐转变成为了移动互联网。移动互联网的普及，更新了工作、学习等的方式。教与学可以不受时间、空间和地点的限制。资本市场的快速涌入，使我国在线教育自2001年以来蓬勃发展。截至2017年末，中国在线教育用户规模达1.44亿，手机在线教育用户规模1.2亿，且白皮书预测，未来互联网教育用户规模将保持5%左右的快速增长率，而在线教育市场将以超过20%的增速发展。然在线教育行业在快速发展下，很多问题也随之凸显，如网络授课老师良莠不齐。目前，随着高学历高成绩被看得越发重要，在社会上出现了多个学历造假现象。因此，人们越来越迫切地需要一套更透明更完善的在线教育系统，中国“区块链+教育”行业发展任重而道远。

By the end of 2017, China had reached 144 million online education users, 120 million online mobile phone education users, and the white paper predicted that in the future Internet education users would maintain a rapid growth rate of about 5%, while the online education market would grow at more than 20%. With the rapid growth of online education, many issues have been highlighted, such as poor web-educatorship.

3.1.1政治分析(P)

3.1.1 Political Analysis (P)

目前，区块链迅猛发展，多个国家已经出台相关政策对区块链进行规范。而我国作为世界第二大经济体，顺应经济全球化的发展，也出台了相关政策对区块链进行较为规范的管理。2016年10月，工信部颁发的《中国区块链技术和应用发展白皮书》指出了“区块链系统的透明化、数据不可篡改等特征，完全适用于学生征信管理、升学就业、学术、资质证明、产学合作等方面，对教育培训的健康发展有重要的价值。”2018年，上海教委的工作要点通报中，提出了“推进基于人工智能和区块链技术的教育示范应用。”中国目前拥有发展区块链的良好政治环境，因此区块链在中国的发展是较为可观的。

In October 2016, the Ministry of Trade and Communications issued the White Paper on the Technology and Application Development of the Block Chain in China, which noted that “transparency in the block chain system, data integrity, etc., is fully applicable to student letter-seeking management, promotion to higher education, academic studies, certification of qualifications, production cooperation, etc., is of great value to the healthy development of education and training.” In 2018, the Shanghai Commission's highlights note proposed “promotion of educational applications based on artificial intelligence and technology in the block chain.” China now has a good political environment for developing the block chain, so that the development of the block chain is more significant in China.

3.1.2经济分析（E）

3.1.2 Economic analysis (E)

当下，我国经济在政府调控下运行在合理区间，已基本实现全面小康社会。我国目前的主要矛盾是人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾。人民需要更多的优秀资源来满足自己的美好生活需要。而“区块链+教育”更能有效地满足经济发展过后人们所需要更多资源的问题。

At a time when our economy is operating in reasonable areas under the control of the government, we have basically achieved a comprehensive and prosperous society. The main contradiction is between the growing need for a better life and the uneven development of our people. The people need more and better resources to meet their own needs for a better life.

3.1.3社会分析（S）

3.1.3 Social analysis

随着社会的不断发展，中国互联的普及率逐渐提高，人均受教育程度逐渐提高，人们有更多的机会接纳更多的知识，同时也逐渐提高了对新知识的接纳度与认可度。而区块链作为一种带有大量优点的新技术，在有利于各行业健康发展的情况下，会被多数人士接受。但区块链技术在当今社会认可度、接受度还比较低，因此仍需要进一步的提升。

As society continues to grow, China’s connectivity rate has gradually increased, its education per capita has gradually increased, and there are more opportunities for people to take on more knowledge, while at the same time increasing acceptance and recognition of new knowledge. As a new technology with many advantages, the block chain will be accepted by the majority when it is conducive to the healthy development of various industries.

3.1.4技术分析（T）

3.1.4 TECHNICAL ANALYSIS (T)

目前，互联网的普及率逐渐提高，并处于较高水平：截至2018年6月，我国网民规模达8.02亿，互联网普及率为57.7%。我国互联网基础设施建设不断升级，人们有更多的机会接触互联网，这为区块链技术在大众之间普遍应用提供了有利条件。随着互联网的逐渐发展，我国互联网技术水平也不断提高：截至2018年6月，我国IPv6地址数量为23555块/32，半年增长0.53%。我国互联网运营商已在一定程度上掌握了在网络层面支持IPv6的能力，未来互联网市场会在用户需求增多的条件下实现大幅度的增长。互联网基础设施的基本完善为区块链应用的发展提供了较为有利的环境。

At present, Internet penetration has gradually increased and is at a higher level: as of June 2018, we had 802 million Internet users and 57.7 per cent Internet penetration, and our Internet infrastructure has been upgraded and access to the Internet has increased, providing favourable conditions for the widespread use of block-link technologies among the general public. As the Internet has evolved, our Internet technology has also increased: as of June 2018, our IPv6 addresses stood at 23555/32, a half-yearly increase of 0.53 per cent. Internet operators have gained some capacity to support IPv6 at the web level, and the Internet market will grow significantly in the future in the context of increased user demand.

3.2区块链应用可行性之行业竞争分析（SWOT）

3.2 Industry Competition Analysis of Feasibility of Block Chain Application (SWOT)

3.2.1优势（S）

3.2.1 Strengths

一是高度公开、透明性。区块链系统中，除各节点的私有信息被加密外，区块链的任何信息对所有人公开，因此，整个系统处于信息高度透明的状态。因为区块链的这一特点，可以大大减少对教师通过教师平台的作品的剽窃、盗版等行为；同时，可以从根本上保护知识产权。二是去中心化。区块链是一个分布式账本，可以通过将各个节点连接起来形成区块链网络。基于区块链的这一优势，可以将区块链与大数据系统相结合，形成一个统一的教育链，使教育资源及有效信息更加有效地共享。

One is a high degree of openness and transparency. In block chain systems, with the exception of private information from nodes that are encrypted, any information from block chains is made available to everyone, so the whole system is in a state of high transparency. This feature of block chains can significantly reduce the theft, piracy, etc. of teachers'works through teacher platforms; and at the same time, intellectual property rights can be fundamentally protected. Second, it is decentralized. The block chain is a distributed book that can form a network of block chains by connecting the nodes. This advantage, based on the block chain, is to combine the block chain with a large data system, creating a unified educational chain that allows educational resources and effective information to be shared more effectively.

3.2.2劣势（W）

3.2.2 Disadvantage (W)

目前，区块链在我国发展还很不成熟。区块链技术在教育行业的应用程度、社会认可度、接受度还比较低，且相关专业人士对于区块链技术的研究还暂时停留在浅层的理论分析。因此，区块链在教育行业还处于市场空白状态，将区块链引入其中，需要投入大量的时间与金钱，这对发展程度相对比较低下的教育行业来说，是非常困难的。

As a result, the chain of blocks is still in a market gap in the education sector, which requires considerable investment of time and money, which is very difficult for a relatively underdeveloped education sector.

3.2.3机会（O）

3.2.3 Opportunities (O)

“区块链+教育”在我国目前还少有相关人员涉足，因此从一定角度分析，“区块链+教育”仍属于蓝海市场。它的许多潜在价值还属于埋藏阶段，如果相关教育企业把握住机会，就能获得巨大的成功与收益。

The “block chain + education” is currently less accessible in our country, so it is analysed from some angle that the “block chain + education” is still part of the blue sea market. Much of its potential value is still in the burying phase, and if the educational enterprise concerned seizes the opportunity, it will have great successes and benefits.

3.2.4威胁（T）

3.2.4 Threats

鉴于区块链应用于教育行业的巨大优势，可能会吸引众多国内企业。把握住机会的企业会获得大量名气与收益，这可能会使后来进入的企业一直处于劣势。

Given the enormous advantages of block chains for the education sector, they may attract a large number of domestic firms.

4区块链技术在教育培训方面的应用前景

Prospects for the application of block-chain technologies in education and training

4.1区块链技术在学生教育认证方面的应用

4.1 Application of block chain technology to student education certification

4.1.1教育认证方面的现状及存在的问题

4.1.1 Current status and problems in education certification

教育认证在如今具有十分重要的作用，它可以对未来的就业、生活等方面产生较为深远的影响。根据如今的情况显示，目前社会上造假学历泛滥，这对企业和高校的招聘与招生产生了很大的困扰，同时也是对人才的不公平。以如今现有的技术对教育水平进行认证，需要大量的时间与金钱，这对企业和高校来说成本太高。

Today, it is evident that there is a proliferation of false academic qualifications in society, which has a major impact on the recruitment and enrolment of businesses and higher education institutions, as well as on the inequity of talent. It takes a lot of time and money to certify the level of education with the technology available today, which is too costly for businesses and higher education institutions.

4.1.2区块链下的应用前景

4.1.2 Application prospects under the block chain

通过将区块链技术作为学生教育认证的基础技术平台，学校可以将学生的各类证书以及学校对学生的相关评定信息至区块链平台。这种应用，不仅可以降低企业及高校在鉴别人才时产生的相关成本还可以减小造假行为，提高就业市场的公平化。目前，印度已经有了Zebi的EduChain,他们的目的是利用区块链技术来帮助教育机构更加有效合理地管理学生的相关信息。

By using block chain technology as the basic technical platform for the certification of students’ education, schools can use the various types of student certificates and relevant information on the evaluation of students in schools to block chain platforms. Such applications not only reduce the associated costs for firms and higher education institutions in identifying talent, but also reduce counterfeiting and increase equity in the job market.

4.2区块链在知识产权保护方面的应用

4.2 The application of the block chain to the protection of intellectual property rights

4.2.1知识产权保护方面的现状及存在的问题

4.2.1 Current status and problems in intellectual property protection

目前，我国还存在着侵犯他人知识产权的行为。据相关情况来看，对高校的学术和创造性成果剽窃、抢占等现象时有发生，这严重打击了相关学术研究者的创新动力和积极性。

At present, there are also violations of the intellectual property rights of others. According to the relevant information, the theft and seizure of academic and creative results from higher education institutions have taken place, which has severely undermined the innovative motivation and motivation of the academic researchers involved.

4.2.2区块链下的应用前景

4.2.2 Application prospects under the block chain

区块链拥有大量的相关优势。通过区块链的不可窜改的特点，可以将大量的论文和创新作品等技术成果上传到区块链平台，从而使系统生成不可篡改且永久有效的记录。通过区块链高度透明的特点，在利益受到侵害时，可以及时取证，从而保护知识产权。

Through the immeasurable features of the block chain, a large number of technical results, such as papers and innovative works, can be uploaded to the block chain platform, thereby creating an inexorable and permanent record of the system. Through the highly transparent features of the block chain, intellectual property rights can be protected by timely evidence in the event of infringement of interests.

5结论及政策建议

5 Conclusions and policy recommendations

5.1本文的结论

5.1 Conclusions of the paper

通过对国内外相关专家学者相关成果的研究，发现集中关注点都在如今教育培训行业存在的一些问题及“区块链+教育”能改善这些问题的原因，同时都对将区块链应用于教育行业产生的效益问题进行了探讨。但国外学者主要关注与区块链在各行业的应用以及如何弥补“区块链+教育”在应用时所产生的一些问题，而国内学者的研究点主要在“区块链+教育”的合理设想及美好展望。由此可以得出，“区块链+教育”在国内还属于蓝海市场，将区块链技术创新性地应用于教育培训行业，可以使教育培训行业获得更大的提升。本文通过运用宏观经济分析、行业竞争分析等多个方法对区块链应用于教育行业的可行性进行了分析，得出了如下几个结论：区块链在教育培训行业的前景较好，具有多个优势；区块链可以降低教育认证的难度；区块链可以更加有效地保护知识产权；区块链可以适当降低教育培训的成本。

A study of the results of relevant national and international expert scholars has found that some of the issues that focus on the education and training industry today and the reasons why “block chains + education” can improve these problems, while exploring the benefits of applying block chains to the education sector. However, foreign scholars are mainly concerned about the application of block chains in various sectors and how to compensate for some of the problems arising from the application of the “block chains + education” and the research points of national scholars are mainly in the “block chains + education” scenario. As a result, “block chains + education” are also part of the blue sea market, and the innovative application of block technologies to the education and training industry can lead to a greater improvement in the education and training industry.

5.2政策建议

5.2 Policy recommendations

5.2.1对于政府机构

5.2.1 For government agencies

区块链技术在教育培训行业被广泛应用后，可以大大提高我国的教育程度和教育水平，同时可以增大我国对人才和资源的利用率。这正符合我国科教兴国的基本国策，科教兴国战略的前进，会对综合国力、社会结构、人民生活和现代化进程产生巨大影响。

The extensive application of block-link technology in the education and training industry can significantly increase the country's level of education and education, while at the same time increasing the country's use of talent and resources. This is in line with our basic national policy of science and education for the country, and progress in the strategy of science and education for the country will have a significant impact on the integration of the State, the social fabric, the life of the people and the process of modernization.

5.2.2对于教育培训机构

5.2.2 For educational and training institutions

关键词会计实务；会计监督；区块链

Keyword accounting practice; accounting oversight; block chain

1文献综述

1 Overview of the literature

1.1会计监督的相关研究

1.1 Relevant studies on accounting oversight

学界对会计监督的相关概念有诸多讨论。一种说法认为以记账、算账、分析和审核等方式来达到对经济活动进行监督，与此同时将再生产过程中的消耗和劳动成果进行审核就是会计监督。还有说法认为，政府部门监督、社会审计监督以及单位内部监督通过内部控制进行协作。此外，也有学者指出构建监督系统从三位一体的角度应该具有国际会计标准、信息质量特点、会计核算和监督差异、法律制度建设等必要条件。这些研究分别从不同层次、方面阐释了会计监督，但是它们并没有对会计监督中存在的问题及其改善提出有建设性的分析及具体建议。

There has been much discussion of the concepts associated with accounting oversight. One argument is that monitoring of economic activity is carried out through accounting, accounting, analysis and auditing, while accounting for consumption and labour results in the reproduction process is accounting oversight. It is also argued that government sector oversight, social audit oversight, and unit internal oversight collaborate through internal controls. In addition, scholars have pointed out that the construction of oversight systems should have the necessary conditions for international accounting standards, information quality characteristics, accounting and oversight discrepancies, and legal system-building from a three-pronged perspective.

1.2区块链的相关研究

Research related to the 1.2 block chain

区块链技术最早由中本聪在2008年成功投入实践。之后众多研究者对其技术原理及特性进行了梳理和总结。部分学者认为，区块链技术主要由区块+链、开源的、去中心化的协议、以数学为基础的所有权信任机制、可编程的智能合约等4方面组成；而一些学者认为，区块链主要指的是本区块的ID、交易单和前一个区块的ID组成的链式结构。但是这些理解主要来自于技术角度，并不足以对诸如会计监督这样的细分领域进行分析。结合会计中具体问题和特点①，本文认为，区块链最基本的可以从“分布式存储”和“共识机制”两部分去把握。

Block chain technology was first successfully put into practice in 2008. Many researchers then developed and summarized its technical rationale and characteristics. Some scholars argue that block chain technology consists mainly of blocks plus chains, open-source, decentralized agreements, mathematical-based confidence-building mechanisms, programmable smart contracts; while some scholars argue that block chains refer mainly to the chain structure of IDs, trading sheets and IDs of the previous block. But these understandings are largely technical in nature and are not sufficient to analyse such disaggregated areas as accounting oversight.

2会计监督实务中存在的问题及其分析

2 Problems in accounting oversight practice and its analysis

会计实务随经济、法律、技术具体而言，本文将会计监督职能在实务中面临的突出问题整理如下。

Accounting practices follow economic, legal and technical aspects, and the salient issues faced by the accounting oversight function in practice are summarized below.

2.1会计实务中的信息失真问题

2.1 Information distortion in accounting practice

会计信息原始凭证错乱，难以监督和辨别会计信息真假，导致信息失真的问题较为严重是当前企业面临的一大问题。其中大部分是由于企业内部缺少有效监督及会计核算不实而导致的。其中，通过伪造原始凭证或篡改经济内容使得虚伪经济活动合法及以虚假发票报销最大程度地导致了这种问题。将违法信息公之于众使得信息不对称等问题日益严重，进而引发了违法违规行为，违背市场诚信，损害了大部分投资者利益。

Most of this is due to the lack of effective internal oversight and incorrect accounting. This is most likely due to the fact that counterfeiting of raw documents or the falsification of economic content has made economic activities legitimate and the reimbursement of false invoices most likely. Making information asymmetrically asymmetrically available to the public has led to violations of the law, contrary to the good faith of the market and to the detriment of most investors.

2.2会计责任不明确问题

2.2 Improper accountability

企业中负责人认为会计监督会给日常事务造成不便的态度及问题依然存在。这种态度会极大阻碍会计监督工作的顺利开展。为了达到偷税逃税等目的，有些企业负责人滥用职权强迫会计人员实行非法操作。同时，会计人员利益一般直接被企业负责人影响，使得会计人员在执行工作时常常有很大顾忌，致使会计监督失效。如果对其责任主体身份不明确，对会计监督持有作假的态度，不但会妨碍会计人员监督职能的行使，更会直接威胁到公民的利益。

At the same time, the interests of accounting staff are generally directly influenced by business managers, which often discourages accounting personnel from doing so. If the identity of their responsible subjects is not clear, a false attitude to accounting supervision not only hinders the exercise of accounting officers’ supervisory functions, but also directly threatens citizens’ interests.

2.3审计所职业质量较差问题

2.3 Poor quality of the Institute's career

注册会计师是我国实行会计监督的主要人员。面对竞争压力，审计师在检查被检单位时，常常无可避免地向委托方的利益目的倾倒。许多事务所为使目的最大化，常常不顾职业道德，在进行会计报表业务时开具不符合事实的审计报告，以迎合对方要求。这种不揭露虚假信息的行为使得会计师社会监督的作用无法发挥，也导致了严重的社会不良影响。

In the face of competitive pressures, auditors often inevitably turn to the interests of their clients when inspecting the inspected units. Many firms, in order to maximize their purpose, often disregarding professional ethics, issue inaccurate audit reports to suit each other’s demands in the accounting statements business.

3区块链技术原理及特性

Technical principles and characteristics of the 3 block chain

3.1区块链的原理

3.1 Rationale of the block chain

化名为“中本聪”的作者在2008年于密码学邮件组发表了撰写的名为《比特币：一种点对点电子现金系统》的论文。该文的构建理念以时间戳、加密技术为基础，并随后设计了第一个大规模应用的区块链典型案例——比特币，以更好地解决电子货币安全问题。区块链作为比特币交易系统中最核心的技术在此之后逐渐受到了越来越广泛地重视。

In 2008, the author of the post entitled “Middle-to-Hear” published a paper entitled Bitcoin: A Point-to-Point Electronic Cash System in the cryptography mail group. The paper was structured on the basis of time-stamping, encryption techniques, and subsequently designed the first large-scale application of the typical block chain case, Bitcoin, to better address e-money security issues. The block chain, which is at the core of the Bitcoin trading system, has received increasing attention since then.

3.2区块链技术的特性

3.2 Features of block chain technology

3.2.1分布式的数据库

3.2.1 Distributed database

区块链技术之所以在会计领域广受追捧，原因是其使用了区块链分布记账的优势，使得透明公开的分布式账本在一定范围内可以成立。其最大的优势是安全性，并由于其去中心化的特性使交易费用降低，并减小外界因素对数据的干扰情况。这种分布式账簿通过利用哈希算法——一种加密计算机算法及数字式分布记账进行协作的方式，使得多个区域不同节点的使用者可以同时进行安全交易而其中账簿的每个参与者都可以获得唯一的一套公私钥和签名，使得任何人都不能随修改，从而保障整个账簿中信息的安全性。

Block chain technology is well received in the area of accounting because it uses the advantage of block chain distribution to allow transparent and open distribution books to be established on a certain scale. Its greatest advantage is security, which, because of its decentralised character, reduces transaction costs and reduces disruption of data by external factors. By working together with Hashi algorithms, an encrypted computer algorithm and digital distribution accounts, this distribution book allows users at different nodes in several regions to make secure transactions simultaneously, and each participant in the book has access to the only set of public-private keys and signatures, so that no one can change it, thereby safeguarding the security of information throughout the book.

3.2.2基于博弈论的可持续的攻防攻击共识

3.2.2 Sustainable offensive consensus based on game theory

部分区块链通过在其运行的共识机制中引入博弈论机制，使得一个理论上的攻击者攻击该区块链网络所得的收益要远小于它攻击该网络所要付出的成本，进而达到了以预期激励的方式维持了网络正常运行的条件。具体而言区块链网络被篡改的条件是攻击者必须重新完成该区块的工作量外加该区块之后所有区块的工作量，并最终赶上和超越诚实节点。

By introducing a game theory mechanism into the consensus mechanism in which it operates, parts of the block chain allow a theoretical attacker to gain far less than the cost of attacking the network, thereby meeting the conditions for maintaining the network’s normal functioning in the form of an expected incentive. Specifically, the tampering of the block chain network is conditional on the aggressor re-finishing the block’s workload, plus the workload of all blocks after the block, and eventually catching up with and exceeding the honest nodes.

3.3区块链技术对会计监督问题的可能应用

3.3 Possible application of block chain technology to accounting oversight issues

3.3.1会计实务问题和区块链技术的联系

3.3.1 Relationship between accounting practices issues and block chain technology

本文在2.1中提到，会计实务有突出会计信息失真、负责人的会计责任不明确、审计所执业质量低等问题。对于上文3个问题在区块链的视角下，可以被归并为两个问题：1）信息（凭证）的防伪问题；2）如何给予维护网络以足够的利益。其中会计信息失真问题，主要是由于原始凭证的错乱及捏造。同时，其在区块链技术的语境下，对应的是链上信息的防伪问题。而会计责任不明确、审计所执业质量低的问题，在区块链语境下对应的是利益冲突问题，如何给予维护网络以足够的利益。

As mentioned in 2.1 of this paper, accounting practices highlight issues such as poor accounting information, lack of accountability on the part of the responsible person, and the low quality of the audit practice. For the three above questions, in the context of the block chain, there are two questions that can be grouped as follows: (1) the security of information (documentation); and (2) how to give sufficient benefit to the maintenance network. The problem of accounting information is mainly due to the distortion and fabrication of the original document.

3.3.2会计实务问题在区块链技术中的解决

3.3.2 Resolution of accounting practices in block chain technology

1）会计实务中的防伪问题。对于会计专业来说，区块链在其确认、计量、记录和报告4个基本程序中具体体现可以分为3个层次的应用。一是将信息和数据直接存储进区块链中，证明其存在性，这是简单的数据应用。二是通过主辅链码分别索引并进行存储，用以处理较为复杂的逻辑，这是区块链的结构化应用。三是借助区块链在流程方面的处理与应用。借助这3个层次的应用，可以通过其他学者所作图的方式进行较高水平的防伪操作。2）利益激励。基于区块链的不可篡改性。即当系统中少于51%的会计人员对数据库的修改是无效的，财务信息一经验证即永久储存。因为区块链不可篡改的特性，财务信息的可靠性提高，无论会计人员出于何种目的，隐瞒的财产和虚假的经济内容均无法生成或篡改。会计人员工作的难度大大降低，独立性显著增强，也有助于预防社会资源的非法流失。

In the case of the accounting profession, the block chain can be specified in three tiers of application in its four basic processes of recognition, measurement, recording and reporting. The first is to store information and data directly into the block chain, proving their existence, which is a simple data application. The second is to index and store the database separately through the primary auxiliary code, which is a more complex logic, which is a structured application of the block chain. The third is to use the block chain for process processing and application. The application of the three tiers, which can provide a higher level of protection against forgery through the drawings of other scholars. (2) The incentive for benefits. The inexorable character of the block chain. That is, when less than 51 per cent of accountants in the system revise the database, the financial information is permanently stored. Because the chain is not subject to tampering, the reliability of financial information is improved, regardless of the purpose for which the accountant is unable to generate or alter the hidden property and false economic content, and independence is significantly reduced and contributed to the prevention of the illegal loss of social resources.

4政策建议及结论

4 Policy recommendations and conclusions

4.1增加会计业务流程的覆盖范围来控制链上会计信息伪造

4.1 Increased coverage of accounting business processes to control the falsification of accounting information on the chain

对于企业负责人的管理和约束不应只停留在预防层面，还应对应将其个人征信机制挂钩。当企业负责人、管理者对会计实务造成负面影响时，通过个人征信挂钩，将增加其贷款、政策申报的难度。

The management and discipline of the head of the enterprise should not be confined to the preventive level, but should be linked to the individual letter-writing mechanism.

4.2通过挂钩社会信用及匿名报告来控制内部人风险

4.2 Control of internal human risk by linking social credit and anonymous reporting

如上文中所述企业管理者因与会计直接利益相关联，极易对会计事务造成影响。故应该增加匿名举报系统及机制来控制内部人风险。当会计事务受到影响时，会计可以通过举报系统保护个人信息甚至匿名达到对企业责任人的监督。

An anonymous reporting system and mechanisms should be increased to control internal risks.

参考文献

References

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