作为比特币底层技术的区块链并非一项全新技术，早在2000年前后就有人开始研究，但这一技术为何在近一两年才被普遍关注？蒋海认为，“从技术体系上看，区块链最早可以追溯到2000年前后，当时在密码学界掀起过数字货币的研究浪潮，eCash是典型代表，但是，在技术路线上走了弯路。比特币诞生于2009年，它的技术也有赖于2009年之前的业界探索成果。比特币的成功运行，让业界对区块链技术有了新的认识，并得到了例证。”蒋海表示。
The block chain, a bottom-of-bitcoin technology, was not a whole new technology that began to be studied in 2000 or so, but why did it become a common concern in almost a year or two? According to Chiang Hai, “the technological system, the block chain dates back to the year 2000 or so, when a wave of digital money research was initiated in the cryptology community, and eCash was typical, but it took a turn on the technology route. Bitcoin was born in 2009, and its technology was also dependent on the results of industry exploration up to 2009. Bitcoin's successful operation gave the industry a new understanding of block chain technology and an example.” Chiang Hai said.
然而，在蒋海看来，区块链未来的成功一定是种不同于传统的新模式，需要深入探索出技术与产业融合在服务模式变革上的路径。
However, in Chianghai's view, the future success of the block chain must be a new model that is different from the traditional one and requires further exploration of the ways in which technology and industry can be integrated into changing service models.
毕马威的一份研究报告指出，2017年，投资人对区块链领域将回归理性，整个行业的首要任务是停止概念验证测试，认识区块链目前能达到的能力，开发可以部署到生产环境的方案，提高区块链解决方案的成熟度。
A study by KPMG noted that in 2017, investors would return to rationality in the area of block chains, and that the primary task for the industry as a whole would be to stop the conceptual validation tests, recognize the capabilities currently achieved in block chains, develop programmes that could be deployed to the production environment, and enhance the maturity of block chain solutions.
“就发展前景而言，区块链将有潜力深刻影响金融服务的基础设施。布比将秉持脚踏实地为客户解决实际问题的态度，通过深入产业，与合作伙伴一道，打造新一代价值流通网络。”蒋海表示。在后续发展中，布比还考虑在区块链技术的基础上，将大数据、云计算技术也融合进来。“主要是利用大数据技术解决区块链应用中的大规模数据存储及分析，利用云计算技术解决区块链应用中的部署及运维。”蒋海说。
“As far as development prospects are concerned, the block chain will have the potential to profoundly affect the infrastructure of financial services. Bubi will work with partners to build a new generation of value-flowing networks through deep industry, with a view to solving real problems for clients.” Chiang Hai said. In the follow-up development, Bubi is also considering the integration of big data and cloud computing techniques based on block chain technology. “Most important data technologies are used to solve large-scale data storage and analysis in block chain applications, and cloud computing techniques are used to solve deployments and transports in block chain applications.” Chiang Hai said.
万事俱备，重在场景
Everything's ready. Let's get back to the scene.
但这项工作的推进存在不小的实际难度。“客观上讲，区块链本身仅仅是一项新技术，本身并不构成产业，这项技术能否驱动产业发展，或者能否产生新的商业模式，完全取决于应用场景。”蒋海指出，“金融机构在应用区块链的态度上是积极的，但说到他们使用这些区块链技术的动力，还需要找到合适的业务场景。”
But there is no major practical difficulty in moving forward. “Objectively, the block chain itself is just a new technology that does not constitute an industry, and whether it can drive industrial development or generate new business models depends entirely on the application landscape.” As Chianghai notes, “financial institutions are positive in their approach to the application of the block chain, but they need to find the right business scene when it comes to the motivation to use these block chain technologies.”
作为国内较早从事区块链应用研究的企业，布比进行了大胆的探索和尝试。据蒋海介绍，布比区块链已经被应用于数字资产、贸易金融、股权债券、供应链溯源、联合征信、公示公证、数据安全等领域。“布比一直致力于提升区块链技术产品化程度。2016年，布比推出了开放的区块链服务――布萌数字资产网络，这是区块链应用模式的一大创新。”蒋海说。据悉，在布萌数字资产网络上，企业机构可通过服务接口将自己的应用接入布萌，并发行/登记资产，诸如保单、黄金、理财产品、游戏装备、卡卷、商业积分等多种资产，这些资产在布萌网络自由流通，最大地发挥它们的价值。
As an early domestic enterprise engaged in block chain application research, Bubi has made bold explorations and attempts. According to Chiang Hai, Bubi block chains have been applied to digital assets, trade finance, equity bonds, supply chain traceability, joint mail, publicity, data security. “Bubi has been working to enhance the technical productization of block chains. In 2016, Bubi launched an open block chain service - the Bumbing Digital Asset Network, a major innovation in the block chain application model.
蒋海告诉记者，未来，布比将从6大方面推动区块链技术在各种场景中的应用：
Chiang Hai told journalists that, in the future, Bubi would promote the application of block chain technology in a variety of scenarios in six major areas:
第一，快速应用构建，多模式的账本结构及业务模型，方便快速构建应用。
First, fast-track construction, multi-modal account structure and business models facilitate fast-building applications.
第二，海量用户支撑，高效交易验证和同步，支撑大规模应用场景。
Second, large-scale user support, efficient transaction validation and synchronization support large-scale application scenarios.
第三，可视化运维管理，从网络、系统、业务层面提供可视化的运营管理。
Third, visualization of transport management, which provides visualized operational management at the network, system and operational levels.
第四，隐私权限策略，丰富的权限策略配置，依据应用需求进行隐私保护。
Fourth, the privacy rights strategy, the rich competency strategy configuration, and the protection of privacy based on application needs.
关键词:区块链;税收风险管理;信息治税
Keywords: block chain; tax risk management; information taxation
区块链技术具有去中心化、透明、可追溯和具备智能合约机制的特点，在税收风险管理中工作具有良好的适用性。2018年1月，国家税务总局王军局长在全国税务工作会议中提出，“要积极探索区块链技术在税收征管领域的合理用途”。同年8月，国内第一张区块链电子发票在深圳开出，正式开启了区块链在我国税收领域的应用之路。如何应用区块链技术，提升涉税信息管理和税收风险管理水平，有效促进纳税人税收遵从，已经成为摆在各级税务机关面前的重要课题。
In January 2018, the Director-General of the National Tax Administration proposed that “the rational use of block chain technology in tax administration should be actively explored.” In August of the same year, the first electronic invoice of the country’s block chain was opened in Shenzhen, officially opening the way for the application of the block chain in the country’s tax field. The application of block chain technology, raising the level of tax-related information management and tax risk management, and effectively promoting tax compliance by taxpayers has become an important issue for tax authorities at all levels.
一、将区块链技术应用于税收风险管理的意义
I. Implications of applying block chain technology to tax risk management
作为全球性科技产业革命的代表性创新产品，区块链技术能够为数据存储、更新和利用提供全新的基础架构和计算范式。税务机关将其应用于涉税信息共享、发票管理和评价反馈环节，将有助于破解与纳税人、其他部门之间以及内部的信息不对称难题，促进信息深度融合和有效利用，从而带动风险管理水平全面提升。(一)加强涉税信息共享的需要。当前信息壁垒在第三方涉税信息共享和应用实践中仍未完全破除，沟通协调成本较高。如开展机动车性能检测行业清查工作中面临诸多数据难题:一是配合部门多。需要与交警、环保、安检等多个职能部门对接，由于存在部门认识偏差、系统接口差异等因素，部门协作联动难度较大且工作开展缺乏持续性。二是类别繁杂。清查工作往往涉及上百家检测机构，包括十几种车辆类型，每年的收费标准、优惠力度各不相同。三是数据量大。有关信息量往往多达数万条，依靠传统管理方法费时费力且存在安全隐患。对此，如果由职能部门和有关企业达成共识后，建立专门的联盟区块链，利用去中心化特性，由车辆检测机构将交易信息上传到区块链系统，由主管部门审核后实现数据共享，可以大大降低数据采集、周转、传输等环节的办公成本，从而安全、便捷、全面地获取各类涉税信息，为开展税收风险分析提供数据支持。(二)破解发票管理难题的利器。全面营改增以来增值税发票的范围覆盖到所有经济活动，其监管难度也在不断加大，发票虚开、丢失、不及时入账等现象屡见不鲜。据统计，2018年以来，菏泽市税务系统通过跨区域协作系统收到协查任务500余条，涉及发票数千份，价税合计逾7．2亿元。其中，对于省外走逃失联企业开具的发票，受票方往往拒不承认已收到、入账，存在违规列支成本费用的税收风险。而税务机关受数据查询权限和分析能力所限，往往难以全面掌握有关票流信息，无法快速、准确锁定疑点。如果利用区块链技术，归集汇总全类别的进项发票信息后，利用设定的风险指标模型实现自动比对、识别，将有助于弥补现有管理系统的不足，构建统一、完善的闭环式发票管理体系，引导企业规范发票管理和财务核算。在此基础上对发票开具、取得、认证和入账等环节实现全流程监控，税务人员就可以真正实现从无差别管理向风险管理转变，集中更多的精力关注中高风险企业。(三)精准实施评价反馈的工具。评价反馈是指税务机关对风险识别的科学性和针对性、等级排序的准确性和应对策略的有效性等进行效果评价，并据此采取改进、完善措施。然而由于各地征管资源和纳税遵从状况存在较大差异、部分指标缺乏统一量化标准等原因，各级风险办有时候无法及时、全面地掌握应对机关的工作开展情况，不利于优化完善风险指标规则，制约了其政策辅导和应对指引效应的深层次发挥。而区块链全程可追溯的特性，对于解决上述问题具有良好的适用性。利用区块链技术对反馈信息进行汇总、共享，有助于对风险识别的科学性、等级排序的准确性、应对措施的有效性等做出科学评价，从而强化各环节工作质量监控和考核，进一步明确完善措施和改进方向。
As a representative innovation product of the global scientific and technological revolution, block-chain technologies can be used to store, update and utilize data, providing a completely new base structure and computational paradigm. Tax authorities will apply them to tax-related information-sharing, invoice management and evaluation feedback, which will help to break down the information asymmetry problem with taxpayers, other sectors and internal information, thereby contributing to a full increase in the level of risk management. (i) Strengthening the need for tax-related information-sharing. Current barriers to information sharing are still not completely broken in third-party tax-related information-sharing and application practices, and communication and coordination costs are high. In the case of mobile vehicle-testing industry inventories, there are many data-sharing problems, such as loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of access to information, loss of information, loss of access to information, loss of information, loss of access to information, loss of information, loss, loss of access to information, loss of information, loss, loss of information, loss, loss of information, loss of equipment, loss of information, loss of information, loss of information, loss of technology, loss of technology, loss of technology, loss of technology, loss of information, and loss of information, acquisition of information, of information, acquisition of information, etc.
二、区块链技术在税收风险管理领域的应用探索与挑战
II. EXPLORATION AND CHALLENGES IN THE APPLICATION OF block-chain technologies IN THE TRIBUNAL RISK MANAGEMENT
当前，区块链技术在税收领域应用的研究方兴未艾，西方发达国家和国内先进地市的实践经验为我们提供了有益借鉴，对于应用中可能遇到的问题也应引起足够重视。(一)国内外关于区块链技术的探索。1．英国:欧盟区块链技术的领头羊英国拥有全欧洲最多的区块链创业项目和加密虚拟货币交易所，政府部门认为区块链技术能够提供有效的管理框架，减少欺诈、错误的发生，可用于包括税收征管在内的各项公共管理工作中。英国皇家税务和海关总署(HMRC)首席技术官史蒂夫?沃尔特斯曾在2017年3月表示，英国正认真对待区块链技术，并将其视为一项税务管理的全新技术。2019年11月，HRMC出台加密货币税收政策，明确规定将把区块链项目的货币活动纳入个人所得税管理。2020年1月，据英国媒体报道，HMRC将开发专门的区块链分析工具，用以监测逃避缴纳税款等违法行为。2．深圳:国内首张区块链电子发票的诞生地深圳是国内将区块链技术用于发票管理实践的先行者。2018年3月，深圳市税务局与腾讯公司合作，了全国首个“区块链+电子发票”的技术方案;同年5月，方案上报总局获得批复后，深圳作为全国唯一的试点城市，邀请了停车场、餐饮行业等部分企业参与试点，并逐步打通了从消费环节到报销环节的发票流转全链条。深圳的试点实践，是对现有税收管理模式的重大创新，为推动信息管税、促进纳税遵从积累了宝贵的经验。一是坚持交易即开票原则，通过一键报税，有效解决实时开具发票填写不实、不开、少开等问题，实现税款及时足额入库;二是全信息上链，全流程实时监管。通过区块链管理平台实时监控发票开具、流转、报销全流程的状态，发票全流程实时可查、可管，通过发票限额实时调整，可以对风险企业进行限制管制，紧急停开，强化事前风险控制;三是全流程打通，强化闭环管理。通过多节点的参与，打通领票、开票、流转、申报全流程，发票的整个生命周期都可以在线上完成，实现了业务全闭环管理，从根本上消除了税收管理盲区。(二)区块链技术的应用挑战。在肯定区块链技术对推动信息治税和税务机构扁平化管理重要意义的同时，对于其可能带给法律制度、管理机制和信息安全的挑战同样也不可忽视。一是对税收法律法规体系的挑战。区块链技术的应用会催生企业会计凭证管理方式的变革，可能会与现有发票管理制度不相匹配。同时，区块链技术中的智能合约机制中，交易的实现并不完全依托于实体，与现行税法中确定纳税主体和纳税地点的标准不相符，可能会引发税收管辖权和财政收入区域分配争议。二是区块链技术在税收领域的应用将会对现有的税源、发票管理岗位职能和业务流程形成较大冲击，并对税务人员的数据分析和应用水平提出更高要求。三是可能会带来信息安全风险。虽然在数据传输阶段，区块链技术拥有成熟的加密技术，但在采集和应用端需要将数据的控制权逐级下放，这就意味着参与方一旦遇到网络攻击或自身存在管理漏洞，将面临着严峻的信息安全风险。据《中国互联网网络安全报告》披露，仅2016年全国政府网站和数据库就被篡改467次。可以预见的是，一旦涉税信息被大量泄露或被不法分子篡改，将会对税务部门的公信力乃至社会经济稳定带来恶劣影响。
1. In the United Kingdom: The lead sheep of the European Union block chain technology have the largest block entrepreneurship project in Europe and the encrypted Virtual Currency Exchange, government departments believe that block chain technology can provide an effective regulatory framework for reducing fraud, errors, and public management efforts, including tax collection. The experience of Western developed countries and advanced municipalities provides us with useful lessons and should be given sufficient attention to the problems that may be encountered in the application. (i) The exploration of block chain technology, both within and outside the United Kingdom. (i) In the United Kingdom: The lead sheep of the European Union block chain technology has the largest block entrepreneurship project and the encrypted virtual currency exchange, government departments believe that block chain technology can provide an effective regulatory framework for reducing fraud, error, and can be used in various public management efforts, including tax collection.
三、税收风险管理利用区块链技术的建议
III. Recommendations for the use of block chain technology for tax risk management
区块链作为当前科技创新领域的最前沿技术，在税收风险管理领域的应用前景大有可期，可以从以下几个方面加以完善。(一)推动立法进程，优化制度环境。为了给区块链技术的发展应用提供公平、公正、合理、有序的制度环境，需要立法机关制定明确有效的监管制度，协调、维护各方参与者的合法利益;完善相关法律法规，以法律的形式明确各方的权利和义务，细化电子凭证的管理办法，对远程支付、电子资产产权转移的纳税主体、纳税义务发生地点和时间做出明确规定，消除税收争议，防范执法风险。同时允许税务机关以和纳税人共同授权的形式，将涉税数据开放给相关联的第三方，通过在线平台实现远程办税与实时监控，为人工智能在税收领域的深化应用打好政策基础，规避管理风险。(二)优化信息服务，强化发票管理借助区块链安全、防篡改、数据可用不可见等技术特性，将开展风险管理与优化发票信息服务有序结合。以优质的纳税服务提高纳税人的获得感，赢得纳税人的支持配合，引导其及时通过电子税务局就发票的取得、认证情况进行反馈。在此基础上同步实施风险管理，对未收到、未入账、未抵扣的发票，系统自动按受票企业归集汇总，形成清单。通过自动归集汇总发票信息，利用设定的风险指标模型，实现自动比对、识别，对存在疑点的企业实施重点监控，并根据风险等级及时开展风险提醒、更正提示、业务阻断或作出移送稽查处理决定。(三)建设数据平台，加强信息交换。积极与各协税单位沟通交流，推动各方达成一致的信息交换、共享的信任共识，运用区块链共识机制构建税收共治格局。第一阶段，邀请各单位行政管理和技术人员参加区块链技术专题讲座，系统介绍数据加密技术和智能合约机制的工作原理，消除因不了解新技术而产生的误解和抵触情绪。第二阶段，推动召开由大数据局、财政、税务和各协税单位参加的联席会议，就各单位工作职责、信息交换内容、数据传输媒介和监督考核标准开展研讨，达成一致的规范协议并写入链内，触发智能合约共识机制。第三阶段，根据各单位的数据存储形式，分别采取写入前置库、对接网络接口和局域网上传等方式，将涉税信息分布式存储在联盟区块链上。税务部门在此基础上建立可视化的信息图表，自动归集各类纳税人的基本信息、经营行为、发票管理情况、关系图谱，实现第三方涉税信息的智能化管理应用。(四)构建“闭环”管理，深化应对成效。借助区块链技术，构建全过程、全面信息的区块链管理模式，自动记录风险信息采集、风险识别、等级排序、风险应对和反馈评价等环节的详细内容，形成完整追溯链条。应对前做好案头分析，利用分布式账本技术，多途径获取并有效汇总各类涉税信息，为开展全税种、多维度的风险分析应对提供有力保障。应对过程中，及时关注指标落实和疑点解除情况，指导应对人员有针对性地开展税务约谈和实地核查。应对完成后，及时开展指标还原分析，对风险分析模型和识别指标的适用性做出量化评价。对应对质量较好的，通过链条做好经验推广，推动风险应对结果由单一风险点的排除到治理风险面和控制风险源的转化，促进风险应对成效持续提升。
In order to provide a fair, fair, rational and orderly institutional environment for the development of the technology of the sector, the legislature will be required to establish a clear and effective regulatory system to coordinate and safeguard the legitimate interests of the various participants; to improve relevant laws and regulations to clarify the rights and obligations of the parties in the form of laws, to refine the management of electronic documents, to clearly define the location and timing of the payment of taxes, the transfer of property rights of electronic assets, the location and timing of the taxation obligation, to remove tax disputes and the storage of information and the storage of information in the form of automated data, to prevent the loss of information and the loss of the information in the form of automatic data in the form of an information network.
参考文献
References
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[1] Chen soldiers. The new economic era has shifted from “tax by vote” to “tax on information management”: reflections triggered by the B2T tax issue [J]. Jurisprudence, 2014 (12): 76-88.
［2］张之乐．以区块链技术促进纳税遵从的设想［J］．税收管理，2017(12):108－111．
[2] Joy Zhang. The concept of block chain technology for tax compliance [J]. Tax administration, 2017 (12): 108-111.
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[3] Tong Xiaodong, Cho River Hill... Tax governance framework based on block chain technology [J]. Tax study, 2018 (11): 98-104.
［4］杨雷鸣，朱波，苏宇．关于应用区块链技术提升税收风险管理的思考［J］．税务研究，2019(4):77－80．
[4] Yang Thundering, Chupo, Sowoo. Thinking about the application of block chain technology to enhance tax risk management [J]. Tax studies, 2019 (4):77-80.
［5］程平，王文怡．基于区块链技术的税收征管电子发票防伪追溯研究［J］．会计之友，2020(4):154－160．
[5] Qianping, Wang Wen Yi. Electronic Invoice Counterfeiting Study of Tax Administration Electronic Invoices based on block chain technology [J]. Friends of the Accountant, 2020(4):154-160.
区块链一开始被人们认识并不是一个正向的印象。无论是李笑来、陈伟星还是徐小平，他们传播区块链的渠道并非是在正规的渠道上，而是通过小范围的会议、聊天群等相对较为私密的方式传播。尽管如此，区块链依然受到了人们的追捧，甚至到了人人皆言区块链的地步。
Whether Li laughter, Chen Wei Xiaoping, or Xiaoping, they transmit the block chain not in formal channels, but in relatively private ways, such as small-scale meetings, chat groups, etc. Despite this, the block chain is still popular, even to the point where everyone speaks the chain.
随着人们对于区块链认识的逐步理性，区块链市场的发展同样开始降温。曾经风光无限的区块链论坛，现在变成了门可罗雀；曾经加持区块链的大妈、微商和网红，现在早已销声匿迹。区块链正在从一个人人吹捧，开始回归到一种相对理性的状态。对于区块链来讲，这其实并不是一件坏事，因为区块链本来就不需要有如此多的鼓噪。
With the gradual rationalization of the block chain, the development of the block chain market has also begun to cool down. The once-blowing block chain forum has now become Moncroft; mothers, microscopics, and net reds, who used to hold the block chain, are now disappearing. The block chain is beginning to return to a more rational state from one person to another.
吹捧不是区块链的全部，冷静才是正道
It's not the whole chain. Calm down. It's the right thing to do.
尽管区块链能给我们带来完全不同的想象空间，但是依然掩盖不了它是一个新生的底层技术的现实。如果在一个技术的新生阶段就去吹捧它如何之好，显然是不对的。因为对于新生技术来讲，它的最初阶段最应该具备的“姿势”就是不断丰富和完善自己，为自己未来与诸多行业的融合打下基础。
Although block chains can give us completely different room for imagination, they still cannot hide the fact that it is a new technology at the bottom. It is obviously wrong to boast about it at the beginning of a new technology. For the first stage of a new technology, the “position” that it should have is to enrich and perfect itself and lay the foundation for its future integration with many industries.
早期火爆的区块链论坛尽管让更多的人知道了区块链这个概念，但是对于区块链本身来讲并未有太多积极意义。首先，它并未真正推动区块链技术的发展，区块链技术还停留在它最原始的概念上；其次，它让区块链脱离了自己本来应该具备的“技术”特质，转而变成了一种营销概念。因此，尽管早些时候我们看到了区块链的火爆，但这仅仅只是一种表面的东西，其实质是人们对于互联网落幕后未来发展的迷茫与恐慌。
The early-explosive block chain forum, while making the concept of a block chain known to more people, does not have much positive effect on the block chain itself. First, it does not really drive the development of block chain technology, which remains on its most primitive concept; and secondly, it turns the block chain away from what it should have had as a “technical” feature and into a marketing concept.
对于区块链的吹捧是互联网思维的再度延续，人们期望通过加持区块链来破解互联网技术落幕的尴尬，并持续获得资本关注。但如果一味地对区块链进行吹捧，而不去思考区块链与外部行业的深度融合以及自身技术的完备，那么区块链必然会从风口沦为俗套。
The puncture of block chains is a renewal of the Internet’s thinking, and one expects to break the embarrassment of the downfall of Internet technology through the holding of block chains and to continue to gain capital attention. If one boasts of block chains without thinking about the depth of their integration with the outside industry and their technical sophistication, the chain of blocks will inevitably turn into a cliché.
这似乎也预示了区块链市场必然会经历一个从火爆到冷清的过程，而这或许才是当下的区块链市场最应该有的气息。因为对于一个新生的技术来讲，或许只有冷静才能为后来的爆发积蓄力量。试想一下，如果我们一味地对区块链进行吹捧，一味地去打概念牌，而不去研究区块链的落地，等到最后或许区块链真的会沦落成为一种概念。
This also seems to indicate that the block chain market is bound to go through a process from fire to cold, which is perhaps the most appropriate thing for the current block chain market. For a new technology, perhaps only calm can build up the power of subsequent eruptions. Imagine if we brag about the block chain and play concept cards instead of studying the location of the block chain, until it really turns out to be a concept.
理性地看待区块链，正是其回归正道的表现。作为一种新生的技术，特别是新生于数字货币这种备受争议的母体的技术，或许，区块链更加应该回归冷静的状态。这是当下的区块链必然要经历的过程，更加是未来区块链想要获得更大发展的基础。
As a new technology, especially that of a controversial parent, a digital currency, it is perhaps more appropriate to return to a calming state. This is the process that the chain of blocks has to go through now, and it is the foundation of the future chain of blocks for greater development.
概念已足够庞杂，区块链当回归技术本身
The concept is complex enough for the chain of blocks to return to the technology itself.
如果把区块链放到人类社会里来看待的话，早期的区块链其实是一个百家争鸣的时代。我们都知道在春秋战国时期，百家争鸣造就了儒家、法家、墨家等诸多学术门派，最终归于秉持法家的秦国。区块链时代同样如此。之所以会出现如此多的区块链的概念，正是由于人们对于区块链的不同理解所导致的，当概念变得足够庞杂的时候，区块链的发展便会开始进入到百家争鸣的时候，最后区块链才会归于一统，落脚在技术上。其实，当下的区块链市场正在经历这样一个过程。
If the chain of blocks were to be seen in human society, the earlier chain of blocks was an era of 100 quarrels. We all know that during the spring and autumn war, hundreds of quarrels created various academic circles, such as Confucian, French, and Motsu, which eventually ended up in the French Qin. The same is true in the block chain era. The concept of so many chains emerges precisely as a result of different understandings of the chain of blocks, and when the concept becomes complex enough, the development of the chain of blocks will begin to enter into a hundred struggles, and the last chain will be grouped together and technically. In fact, the current market of the chain of blocks is going through such a process.
无论是早期的ICO，后来的大妈、微商、网红涌入其中，再后来的形形色色的“链”，其实他们都是在经历一个概念频繁出现的过程。当区块链的概念足够庞杂，人们之间的争论便会产生，由此人们便开始更加接近于区块链的本质和意义。其实，区块链市场的发展正在从一味地搭建平台的模式转向区块链技术的深度研发和应用。无论是对于区块链的算力、加密技术、信用体系等认识，还是区块链的应用，其实都在告诉我们区块链正在一步步回归技术本身。
Whether the earlier ICOs, later mothers, microscopics, and net reds are pouring into it, and then the subsequent “chains” of various kinds, they are actually going through a process of frequent conceptualization. When the concept of block chains is complex enough, people argue between themselves, and then people start to come closer to the nature and meaning of the block chain.
如果我们将区块链技术看做是一个刚刚萌芽的技术的话，当下有关区块链的概念已经相当庞杂，下一个阶段在于如何将这些概念真正落地到具体技术上。当技术真正研发成熟之后，我们通过将区块链相关的技术应用到具体行业上，才能真正让区块链不仅是一个捉摸不透的虚假的概念，而是变成了一个能够与行业产生深度联系，并且能够给传统行业带来切实改变的存在。
If we look at block chain technology as a nascent technology, the concept of block chain is already rather complex, and the next stage is how to really put it into concrete technology. When technology really matures, we can really make block chain not only an elusive and false concept, but rather a reality that can make a profound connection to industry and can bring about real change in traditional industries by applying technology related to the block chain to specific industries.
将中本聪在数字货币中展现的区块链的雏形再度进行丰富于完善，无论是加密技术、认证机制还是去中心化的处理都重新进行建构，才能真正将区块链技术不仅仅只是应用在数字货币上，还可以应用到金融、保险、法律等其他行业身上，这样区块链才能真正回归技术本身，而非仅仅只是一个概念。
Reconstructing the prototype of the block chain displayed in the digital currency, whether encryption technology, certification mechanisms or decentralised processing, can really be applied not only to the digital currency, but also to other sectors such as finance, insurance, law, etc., so that the block chain can truly return to the technology itself, not just to just a concept.
降温的区块链，或许是一个全新开始
A cooling chain of blocks, maybe a fresh start.
正如上文提到的那样，区块链的降温正在让跟风与吹捧现出原形，人们开始从庞杂的区块链市场当中找到新的发展方向。区块链开始从简单的打概念、搞论坛、发ICO，逐步转移到了具体应用上。从这个角度来看，当下降温的区块链或许正孕育着一个全新的开始。
As mentioned above, the cooling of the block chain is giving way to the wind and blow, and people are beginning to find a new direction in the market of the complex block chain. The block chain begins to move from simple concepts, forums, and ICOs to concrete applications. From this point of view, when the cooling chain is starting to grow a whole new beginning.
区块链开始找到数字货币之外新的应用土壤。一个技术真正发展成熟的标志是它能够与足够多的行业产生联系，并且形成一个具有自己特色的生态圈。互联网技术便是如此。我们看到早期的互联网技术仅仅只是被应用到了资讯、游戏等领域，进入到移动互联网时代后，几乎所有的行业都与互联网产生了深度联系。
Block chains begin to find new applications beyond digital money. A truly mature indicator of technology is that it can connect to a sufficient number of industries and form an ecological circle with its own characteristics. Internet technology is the case. We see that early Internet technologies are only being used in the fields of information, games, and that almost all industries are deeply connected to the Internet when they enter the age of mobile Internet.
反观区块链，虽然当下它出现了很多的概念，但是这些概念都不可避免地落入到数字货币的俗套里。如果仅仅只是将区块链的成熟应用局限在数字货币本身的话，那么区块链势必无法成为互联网技术后下一个基础技术的潜质。因此，为区块链找到数字货币之外更多的应用土壤或许才能成就区块链未来更大的发展。
The anti-block chain, although it now has many concepts, inevitably falls into the trap of digital money. If only the mature application of the block chain is limited to the digital currency itself, the block chain will not become the potential of the next basic technology after Internet technology.
其实，区块链的降温更多地体现在以区块链之名行数字货币之实的降温，人们更多地开始寻找区块链之外新的应用土壤。这对于习惯了数字货币的惯性思维的区块链从业者来讲无疑是一个很大的进步。正是由于他们将目光转移到了数字货币之外更广阔的领域，所以才让区块链有了成为下一个“互联网”的可能性。
Indeed, the cooling of the block chain is reflected more in the decomposition of the digital currency in the name of the block chain, and more people are beginning to look for new applications outside the block chain. This is certainly a great advance for those working in the block chain, which is accustomed to the inertia of digital money.
割韭菜模式已经退潮，资本开始关注新的区块链模式。提及区块链，人们通常用割韭菜来形容。这主要与区块链技术本身并无太多实质性的进展和意义有关，仅仅只是对用户和资本来讲的。割韭菜模式之所以能够大行其道，其中一个很重要的原因在于用户对区块链的不理解以及资本对区块链的盲目推崇。
The cutting pattern has retreated, and capital has begun to focus on the new block chain model. When it comes to block chains, it is usually described in terms of slicing. This is mainly related to the fact that the block chain technology itself has not made much substantial progress and significance, but only for users and capital. One of the important reasons why the slicing model is able to do so is the user’s lack of understanding of the block chain and the blindness of capital to the block chain.
随着资本的逐步退潮，从早期仅仅只是关注区块链的概念，但凡区块链的项目便会“海投”，到现在更加侧重区块链的应用。资本的投资逻辑开始从概念回归到实体，在这种背景下，如果仅仅只是假借区块链的概念来获得资本关注，而不去深度探索区块链的相关应用，现在只会被资本和市场抛弃。
As capital retreats, from an early focus on the concept of a block chain alone, the project of a block chain will be a “sea throw” to a more focused application of a block chain. The investment logic of capital begins to shift from a concept to an entity, and in this context, if only the concept of a block chain is used to gain capital attention instead of exploring the application of a block chain in depth, it will now be abandoned by capital and the market.
降温的区块链仅仅只是对那些只打概念，不做落地的区块链项目的降温，对于真正推进区块链应用的项目来讲，所谓的资本寒冬或许并不存在。所谓的割韭菜的模式已经开始没有市场，资本开始从初期的“海投”转变成为当下的“精准投”。
The so-called capital winter may not exist for projects that genuinely promote the use of the block chain. The so-called scavenging model has begun to run out of markets, and capital has begun to shift from the initial “sea drop” to the current “precision”.
区块链开始从表层的概念叠加转变成为深度的技术创新。其实，区块链技术绝非仅仅只是中本聪在白皮书里为我们展示的那么简单，它本身具备而且应该具备更加深度的意义。尽管我们在早期经历了区块链概念的推陈出新，但是那些所谓的“推陈出新”仅仅只是局限在概念本身，并未给区块链技术带来任何创新。
In fact, block chain technology is not simply as simple as what Nakbone showed us in the white paper; it has, and should have, a deeper meaning. Although we experienced an early evolution of the block chain concept, the so-called “newness” is limited to the concept itself and does not bring about any innovation in block chain technology.
关键词：区块链；金融业；应用实践
Keywords: block chain; financial industry; application practice
一、金融区块链应用的意义
I. Meaning of the application of the financial block chain
区别于传统互联网技术，区块链具有弱中心化、不可篡改等特征。区块链技术可能给金融行业带来深远的影响。一方面，由区块链技术构建的金融生态，可以解决传统金融模式信息不对称的难题；另一方面，人们利用区块链技术，可以将资产准确、快速地进行价值和信用转移。未来，区块链技术将对金融行业产生以下积极影响。
On the one hand, the financial ecology, constructed by block-chain technologies, solves the problem of information asymmetry in traditional financial models; on the other hand, people use block-chain technologies to transfer assets with accuracy and speed of value and credit. In the future, block-chain technologies will have the following positive effects on the financial sector.
（一）降低金融机构运行成本，提升智能化水平
(i) Reduced operating costs for financial institutions and increased levels of intelligence
目前，金融机构业务开展的各个环节不仅消耗大量人力和物力成本，而且还将引发操作风险。区块链可以改进传统的经营模式，优化业务流程，降低交易成本，提升智能化水平，从而增强核心竞争力。
At present, financial institutions operate at various stages, not only at considerable human and material cost, but also at operational risk. Block chains can enhance core competitiveness by improving traditional business models, optimizing business processes, reducing transaction costs, and raising intelligence levels.
（二）降低金融机构管理风险，提升业务处理效率
(ii) Reduced risk management and operational efficiency of financial institutions
区块链利用特有的密码技术，减少信息不对称性，实现数据的不可篡改，确保交易的可靠性和可追溯性，降低了银行的信用风险、流动性风险、操作风险、法律风险、声誉风险等。区块链还能省去各种中间环节，加快结算与清算速度，实现全天候、实时到账，提高了业务处理效率。
Block chains use unique cryptographic techniques to reduce information asymmetry, make data immutable, ensure the reliability and traceability of transactions, reduce bank credit risk, liquidity risk, operating risk, legal risk, reputational risk, etc. Block chains also save a wide range of intermediates, expedite settlement and liquidation, achieve round-the-clock, real-time access to accounts, and improve business processing efficiency.
（三）加大金融机构创新活力，发展新兴金融业态
(iii) Increased innovation in financial institutions and the development of emerging financial practices
区块链在重塑传统业务模式的同时，也催生了新的商业业务模式。一方面，区块链促进金融机构开发新的金融产品和金融服务，如供应链金融业务的拓展；另一方面，区块链加大金融机构业务之间的协调合作深度，通过源代码的开放与协作，催生了更多的金融业态，推动了新兴金融业态的出现。
While reshaping traditional business models, block chains have also led to the emergence of new business models. On the one hand, they have facilitated the development of new financial products and financial services by financial institutions, such as the expansion of supply chain financial operations. On the other hand, they have increased the degree of coordination and cooperation between financial institutions'operations and, through open source code and collaboration, have led to the emergence of more financial practices and the emergence of new ones.
二、当前江苏金融业区块链应用进展
II. Current progress in the application of the Jiangsu financial sector block chain
（一）规划布局迅速铺开
(i) Rapid roll-out of the planning layout
人总行金融科技发展规划明确提出要稳妥推进分布式账本等技术的验证试点和研发运用，辖内金融机构积极开展区块链相关发展规划与统筹部署。统计数据显示，共30家金融机构结合自身实际特点，制定了区块链发展战略与部署方案，占调研机构总数的40%。同时，科技投入总体呈上升趋势，各机构2020年金融科技资金投入总额为135.1亿元，比2019年增长23.9%，占营收比例由1.6%增加至1.8%（见表1所列）。统计显示，各机构金融科技人员占比逐年上升，2021年1-10月金融科技人员占比中位数为3.2%，比2019年提高1个百分点，70%以上机构的金融科技人员占比有所提升（见表2所列）。
At the same time, there is an overall upward trend in scientific and technological inputs, with institutions accounting for 13.51 billion yuan in 2020, an increase of 23.9 per cent over 2019 and an increase of 1.6 per cent to 1.8 per cent (see table 2). Statistics show that the proportion of financial science and technology personnel in institutions has risen from 3.2 per cent in January to October 2021, an increase of 1 percentage point over 2019, and an increase of more than 70 per cent in financial science and technology personnel (see table 2).
（二）应用实践有序推进
(ii) An orderly advance in the application of practice
人民银行南京分行牵头组织建设了长三角征信链平台、反洗钱关注信息共享区块链系统、国库非现场监管联盟链、基于区块链技术的农业供应链产融服务平台等项目，在反洗钱、支付结算、供应链金融、票据业务、征信、函证等场景逐步开展应用，提升监管效率和金融服务水平。此外，鼓励金融机构基于联盟链方式，发挥区块链跨主体、低成本构建互信的技术优势，探索综合民生、融资授信、交易存证等区块链应用，如江苏银行推出全流程线上化的物流动产质押融资产品、招商银行搭建物流链普惠云平台、苏宁银行加入区块链信用证系统、东吴证券参与上交所区块链存证系统建设等。
The People’s Bank’s Nanjing branch led the development of projects such as the Long Triangular Letter Chain Platform, the Anti-Money Laundering Concern Block Chain System, the National Treasury’s off-site Regulatory Union Chain, the Agricultural Supply Chain Integration Service Platform, based on block-chain technologies, which are gradually being applied to anti-money-laundering, payment settlements, supply chain finance, paper operations, letters and letters of credit, and financial services. In addition, financial institutions are being encouraged to take advantage of the multi-subject, low-cost technology of building mutual trust through the Alliance Chain-based approach, exploring the application of blocks such as integrated civil life, financing letters of credit, trading certificates, and so forth.
（三）产用融合不断深入
(iii) Increased integration of production
江苏银行、东吴证券、国联人寿等11个金融机构联合高校、科技公司成立联合实验室，重点围绕区块链等技术开展基础研究合作，加快推进区块链技术应用。例如：江苏银行与南京理工大学联合开展区块链技术研究，落地区块链跨行票据贴现业务；东吴证券与北京大学实验室联合研究可信区块链，主要用于数据保护、态势感知等安全场景；苏宁银行与南京财经大学联合共建实验室，探索基于区块链技术解决不同平台之间数据共享的问题，并构建小微商户底层数据融合体系；苏州银行与西安纸贵互联网科技公司共建区块链技术实验室，围绕区块链底层技术、场景化服务与应用等方向开展研究。从初步统计的科研成果看，专利申请方面，有9家机构共申请了119项金融科技相关专利；专利授权方面，有7家机构共拥有32项专利授权；软件著作权登记方面，有15家机构登记了软件著作权共计138项。
For example, Jiangsu Bank and Nanjing University of Technology have jointly carried out block chain technology research and trans-lined bill discount operations; Dong Oo and Beijing University Laboratories have jointly studied credible block chains, mainly for security scenarios such as data protection, situational awareness; Sunning Bank and Nanjing University of Finance and Economics have established joint laboratories to explore data sharing among different platforms based on block chain technologies and to build systems for the integration of data among small micro-businesses; Suzhou Bank has 32 patent authorizations for building block chain technical laboratories together with the Western Angry Internet Corporation; and 15 software registerrs have registered a total of 138 software applications for patent applications based on preliminary statistical research results.
（四）标准化水平全面提升
(iv) Overall upgrading of standardization
积极发挥标准的支撑、引领和示范作用，推进区块链标准的研究和制定，促进区块链技术在金融领域的规范化发展。一是组织辖内金融团体积极制定区块链相关的团体标准，包括《长三角征信链征信一体化服务规范》《基于区块链的电子存证应用规范》等，并在全国团体标准信息平台发布。二是鼓励金融企业积极制定区块链相关企业标准，通过参与企业标准“领跑者”活动提高自身的行业竞争力。省内苏宁金融科技等共4家金融机构及金融科技企业入选《金融分布式账本技术应用》2020全国企业标准“领跑者”。
To actively play a supportive, leading and demonstration role in the development of block chain standards, and to promote the normative development of block chain technology in the financial sector. First, to organize financial groups within their jurisdictions to actively develop group standards related to the block chain, including the Code for the Integration of Long Triangular Letter Chains, the Code for the Application of Electronic Documentation of Block Chains, etc., and to publish them in the National Group Standard Information Platform. Second, to encourage financial enterprises to actively develop block chain-related enterprise standards and to improve their industrial competitiveness by participating in business standard “leaders” activities.
三、存在不足
III. Deficiencies
（一）技术仍处于探索期，应用尚未形成规模
(i) Technology is still under exploration and applications have not yet reached scale
目前区块链底层技术在可用性、可靠性、技术架构等方面成熟度有待进一步提高，网络攻击通过新技术漏洞向消费者传递的可能性进一步加大，分布式账本使用的密码技术本身可能被破解，给整个产品线带来巨大威胁；成熟的应用案列不多，场景挖掘有待提升，部分金融机构在项目建设中处于观望阶段。
Currently, the maturity of block chain bottom technologies in terms of availability, reliability and technical architecture needs to be further enhanced, cyberattacks are more likely to pass through new technological loopholes to consumers, the cryptography used in distributed books may itself be broken, posing a great threat to the entire product line, mature applications are few, scene excavations need to be upgraded, and some financial institutions are at an observation stage in project construction.
（二）投入回报比还不高，专业人才相对匮乏
(ii) Low returns on inputs and relative scarcity of professional staff
区块链作为一项前沿技术，技术积累相对薄弱，底层技术研发成本较高，回报难以保障；中小金融机构由于地域和资金投入的限制，在吸引高层次人才方面较为困难，引进人才成本较高，专业人才储备相对不足，主要通过技术外包的模式开展项目建设。接近70%的机构反映缺乏既精通新技术又熟悉业务的复合型人才，超过30%的机构认为本单位科技人才难以支撑数字化转型的需要。
As a cutting-edge technology, technology accumulation is relatively weak, bottom-level technology development costs are high and returns difficult to secure; small and medium-sized financial institutions, owing to geographical and financial constraints, are more difficult to attract high-level talent, the cost of bringing in talent is high, the pool of expertise is relatively inadequate, and project-building is carried out mainly through technology outsourcing. Nearly 70 per cent of the institutions reflect a lack of complex talent with both new technologies and business skills, and over 30 per cent of the institutions consider that their scientific and technical talent is difficult to sustain the digital transformation needs.
（三）监管机制尚未健全，标准体系有待完善
(iii) Regulatory mechanisms are not yet in place and standards systems need to be improved
区块链创新应用的高速发展也正不断引发新的监管挑战，因涉及金融、工商、税务、司法等多个行业主管部门，涉及层面广，统筹难度大，亟须建立一套适用于新兴科技发展的区块链治理模式与机制。此外，全国统一的标准供给不足，相关技术规范尚未形成，跨链互通难度较大。
The rapid development of the innovative applications of block chains is also creating new regulatory challenges, with a wide range of sectoral authorities, including finance, business, taxation, justice, and so on, making it difficult to integrate. There is an urgent need to establish a set of sector chain governance models and mechanisms applicable to emerging technological developments. Moreover, there is insufficient supply of uniform national standards, relevant technical norms have yet to be developed, and cross-linkages are more difficult.
四、应对策略
IV. RESPONSE STRATEGIES
（一）统筹规划，务实推进
(i) Integrated planning, practical advancement
一是深入贯彻落实《金融科技发展规划（2022-2025年）》，统筹金融机构共同参与基于区块链技术的应用系统建设。二是加强组织保障和资源支持，推动技术与业务深度融合，发挥区块链技术优势，提升风险技防能力。三是指导金融机构结合自身发展需要在区块链技术探索、场景落地、产用融合、人才培养等方面进行探索。四是强化各类区块链金融标准的贯标落地，鼓励金融机构参与区块链行业和团体标准编制。
The first is the intensive follow-up to the Financial Science and Technology Development Plan (2022-2025) and the integration of financial institutions in the development of systems for the application of block-based technologies. The second is the strengthening of organizational security and resource support, the promotion of technological and business-based integration, the use of block-chain technical advantages, and the upgrading of risk prevention capabilities. The third is to guide financial institutions in their exploration of the technical aspects of block-chain exploration, location, integration of production and talent development in the context of their own development. The fourth is the strengthening of the location of financial standards for block-chains, and the encouragement of financial institutions to participate in the production of block-chain industry and group standards.
（二）聚焦前沿，合力创新
(ii) Focus on the front lines and join forces for innovation
一是鼓励金融机构与高校、科研院所、行业协会、智库等建立协同推进机制，搭建创新交流平台，加强区块链专业人才联合培养，参与信任机制、跨链技术、隐私保护等核心关键技术研发。二是推进区块链相关基础设施建设，鼓励金融机构借助科技公司的技术力量搭建安全可信的区块链平台，通过共建联盟链等方式推动行业协同发展。
The first is to encourage financial institutions to create synergy and facilitation mechanisms with institutions of higher learning, research institutes, industry associations, think tanks, etc., to build innovative communication platforms, strengthen the development of community-based expertise, and engage in the development of core key technologies such as trust mechanisms, cross-linkages technology, privacy protection, etc. The second is to promote infrastructure development related to block chains, and encourage financial institutions to build secure and credible sector-link platforms with the technical power of science and technology companies, and to promote industrial synergies, including through the establishment of a coalition chain.
（三）服务实体，深度融合
(iii) Service entity, in-depth integration
一方面，引导金融机构探索在参与主体多、验真成本高、交易流程长的金融场景应用，提升金融服务实体经济能力。继续做好长三角征信链项目，增加服务对象，提升社会影响力。另一方面，促进区块链和人工智能、大数据、物联网等前沿信息技术在金融领域的深度融合，深挖应用场景，推动集成创新。
On the one hand, it will lead financial institutions to explore the application of financial scenes with a large number of players, high real costs and long trading processes, and enhance the economic capacity of financial services entities. It will continue to develop long-triangulation chains, increase the number of clients and increase the social impact. On the other hand, it will promote the deep integration of cutting-edge information technologies, such as block chains and artificial intelligence, big data, and material networking, in the financial field, and further develop applications and innovation.
（四）管控风险，创新监管
(iv) Managing risk, innovative regulation
一是平衡好安全与发展的关系，深入研究区块链技术金融应用对现有法律法规和监管规则的挑战，防止区块链技术风险与金融业务风险叠加产生风险扩散效应。二是以金融科技创新监管试点为契机，继续推动符合条件的区块链金融创新应用开展测试，及时发现风险隐患，提炼优秀实践和成功经验。
The first is to balance security and development with an in-depth study of the challenges posed by the technical and financial application of the block chain to existing laws and regulations, and to prevent the risk-diffusion effects of the technical and financial business risks of the block chain. The second is to use the financial science, technology and innovation regulatory pilot as an opportunity to continue to promote the testing of the financial innovation application of the eligible block chain, to identify risks in a timely manner, and to refine good practices and success stories.
参考文献：
References:
[1]中国互联网金融协会.中国区块链金融应用与发展研究报告（2020）[R].2020.
[1] China Internet Finance Association. Study on financial applications and development of block chains in China (2020) [R].2020.
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[2] Apocalypse, summit. Current status and prospects of commercial banks using block chain technology [J]. Commercial banks, 2018(7):46-53.
进入2016年，当P2P网络借贷已冰冷到极点的时候，一种新兴的技术――区块链（Blockchain）发展势头迅猛，正成为投资的风口，今年区块链创业项目获得的融资额已经超过14亿美元。业界分析，全球2015年区块链领域投融资总额约为4.74亿美元，同比增长43.51%。2016年仅在金融领域，区块链技术投资额就将高达10亿美元。
In 2016, when P2P network lending reached the extreme point, an emerging technology, Blockchai, was gaining momentum and becoming a source of investment, and this year, block chain entrepreneurship projects received more than $1.4 billion in financing. Industry analysed global portfolio investment in block chain areas in 2015 at about $474 million, an increase of 43.51 per cent. In the financial sector alone, portfolio technology investment will be as high as $1 billion in 2016.
区块链被称为继互联网和大数据之后的颠覆性技术，将成为互联网金融乃至整个金融业的关键底层基础设施，成为解决金融创新“最后一公里”的关键技术和工具。目前国内外许多资本、企业、政府都在加快布局区块链技术。
Block chains, known as subversive technologies after the Internet and big data, will become a critical infrastructure for Internet finance and, indeed, the financial sector as a whole, and a key technology and tool for addressing the “last kilometre” of financial innovation. Many capital, business, and government technologies are now accelerating the deployment of block chains, both within and outside the country.
在不少业内人士看来，区块链技术拥有去中心化、方便快捷、高安全性、记账速度快、成本较低、互相监察验证和资料公开透明等优点，并表示在金融领域之外，区块链技术的应用或将更为广泛。
In the view of a number of industry actors, block chain technology has the advantages of decentralisation, convenience, high security, speed of bookkeeping, low cost, mutual monitoring of validation and transparency of information, and suggests that, outside the financial sphere, block chain technology will be applied more widely.
市场研究机构Gartner副总裁兼院士级分析师雷?瓦尔德兹（Ray Valdes）表示，除金融业外，制造业和供应链管理行业将为区块链带来万亿美元级别的潜在市场。
According to Ray Valdes, Vice-President of the Market Research Institute, Gartner, and a member-level analyst, the manufacturing and supply chain management industries will bring trillion-dollar potential markets to the block chain, in addition to the financial sector.
然而，对大多数消费者来说，更多的疑问却是：到底什么是区块链？如今的区块链发展到什么程度了？未来怎么有效推进区块链？
For most consumers, however, more questions arise: what is the chain of blocks? To what extent is the chain of blocks developed today? How can the chain of blocks be effectively advanced in the future?
区块链究竟是什么？
What exactly is the block chain?
区块链是指通过去中心化和去信任的方式集体维护一个可靠数据库的技术方案。通俗一点说，区块链技术就指一种全民参与记账的方式。所有的系统背后都有一个数据库，你可以把数据库看成是就是一个大账本。
Block chains are technological options to collectively maintain a reliable database by decentralizing and detrusting it. In general, block chain technologies are a participatory way of accounting. All systems have a database that you can view as a large account book.
瓦尔德兹介绍称，区块链的核心理念就是在一个分布式的、去中心化的、非信任的环境下增加信任，建立起资产或价值在整个网络体系内的传播，且这些资产或价值的转移或传递可以以一种编程的方式进行。这种技术能够带来一种永久的不可撤销的记录，形成一种信用体系。
Waldez explained that the core idea of the block chain was to increase trust in a distributed, decentralized and untrusted environment, to build the spread of assets or values throughout the network system, and that the transfer or transfer of those assets or values could take place in a programmed manner. This technology could lead to a permanent and irrevocable record and form a credit system.
区块链最重要的是解决了中介信用问题。比如支付行为，在过去任何一种转账，必须要有银行或者支付宝这样的机构存在。但是通过区块链技术，比特币是人类第一次实现在没有任何中介机构参与的情况下，完成双方可以互信的转账行为，这是区块链的重大突破。
Block chains are the most important solution to the problem of brokering credit. For example, payment behaviour, in the past, requires the existence of institutions such as banks or payment treasures. But, through block chain technology, Bitcoin is the first time that humans have achieved a transfer in which they can trust each other without the involvement of any intermediary, which is a major breakthrough in the block chain.
安信证券在《区块链：互联网的诗和远方》报告中指出，从比特币中涅而生的创新技术，正在颠覆金融行业和社会的变迁。
In the report " Block chains: the poems of the Internet and the far side ", Anshin Securities states that innovative technologies that have emerged from the Bitcoin are destabilizing the financial sector and the transformation of society.
“区块链备受热捧的原因包括技术逐渐从白皮书走向落地；金融业亟须区块链对其底层系统进行重构；领头企业组成联盟打造区块链标准，加速技术推广；区块链技术持续演进，内涵已经发生重大变化。”安信证券在报告中如是说。
“The reasons why the block chain has become popular include the gradual movement of technology from white paper to ground; the urgent need for the financial sector to reconfigure its bottom system; the formation of a coalition of leading enterprises to build block chain standards to accelerate technology diffusion; and the continuous evolution of block chain technology, which has changed significantly in content.” As noted in the report.
区块链的去中心化、去信任、集体维护、可靠数据库等特性使其成为金融行业热捧的对象。与此同时，作为比特币底层技术的区块链技术，到底有没有商业化的应用场景，在哪些领域能够真正实现商业化的场景也一直是业内争论的焦点。
The decentralisation, de-trust, collective maintenance, reliable databases, etc. of the block chain make it attractive to the financial sector. At the same time, whether or not there is a commercialized application of block chain technology as a bottom-of-bitcoin technology, and in which areas commercialization can actually take place, has been the focus of debate within the industry.
安信证券在报告中认为，区块链的应用场景经历了从区块链1.0到3.0的阶段：区块链1.0实现了货币和支付体系的改造。区块链最为成熟的应用就是支付，尤其在跨境支付领域具有广阔前景。区块链技术将是跨境支付的最佳实践方案，能够让交易过程变得扁平化、清算变得更为便捷，同时跨境支付已经有了较为成熟的区块链解决方案。区块链技术更为宏伟的远景是改造国家货币体系。
In their report, Anshin argues that block chain applications have gone from 1.0 to 3.0: block chain 1.0 has transformed monetary and payment systems. The most mature application of block chain applications is payment, especially in the area of cross-border payments, with broad prospects.
区块链2.0实现了金融的改造。如果说区块链1.0是去中心化的“支付宝”，那区块链2.0则试图实现去中心化的“纳斯达克”交易所+去中心化的“支付宝”。区块链技术可以促进个人/公司实现便捷和低廉的资产交易。
The block chain 2.0 is a financial transformation. If the block chain 1.0 is decentralized, the block chain 2.0 is an attempt to decentralize the NASDAQ exchange plus decentralized “payment treasure.” Block chain technology can facilitate easy and cheap asset transactions by individuals/companies.
区块链3.0的愿景将是改变一切，通过建立去中心化自治组织（DCOs），实现对去中心化体系的重构和颠覆。区块链3.0技术属于Meta Technology范畴，从底层协议入手，全方位改造整个互联网的中心化网络结构，基于全新的去中心化架构（DCOs――去中心化协作组织）的应用场景极为广泛。安信证券报告中称，现阶段最有希望落地的区块链应用领域是云计算、物联网。
The vision of block chain 3.0 will be to change everything by establishing decentralised self-governing organizations (DCOs) to re-construct and destabilize decentralised systems. The block chain technology 3.0 falls within the category of Meta Technology, starting with the bottom protocol, to transform the entire network structure of the Internet in its entirety, based on a completely new decentralized structure (DCOs - decentralised collaborating organizations) with a wide range of applications.
机构和资本纷纷抢占先机
Institutions and capital have taken the lead.
区块链作为一种新技术，无论是技术本身，还是技术应用，均涉及标准、知识产权、管理组织和发展环境等领域的“占位”问题，构建先入为主的优势。
As a new technology, whether technology itself or its application, the block chain addresses “placement” issues in the areas of standards, intellectual property rights, management organization and development of the environment, building preconceived advantages.
目前包括各国央行在内的国内外银行机构，正在探索这一未来金融底层技术，包括推出数字货币。世界经济论坛在银行业基础设施的最新报告中称，90多家央行正在讨论区块链技术的应用，并预计2017年世界上80%的商业银行都会围绕区块链技术发起研发项目。
Currently, domestic and foreign banking institutions, including central banks, are exploring this future bottom-of-the-border financial technology, including the introduction of digital currencies. The World Economic Forum, in its latest report on banking infrastructure, reported that more than 90 central banks are discussing the application of block chain technology and that 80% of the world’s commercial banks are expected to launch research and development projects around block chain technology in 2017.
业内人士分析，区块链技术在多个领域的应用价值正在被发现。一是证券、银行、股票等金融业。专家认为，区块链技术将是互联网金融乃至整个金融业的关键底层基础设施。以证券市场为例，证券交易需要经过中央结算机构、银行、证券公司和交易所这四大机构的协调才能完成，效率低、成本高，且这一模式容易造就强势中介，而区块链系统可独立地完成“一条龙”式服务。
In the case of securities markets, for example, trade in securities needs to be coordinated by four major agencies, namely, central clearing houses, banks, securities companies, and exchanges, in order to be efficient and cost-effective, and a model that makes it easy to create powerful intermediaries, while block chain systems can independently complete a “one dragon” service.
西班牙最大银行桑坦德的报告显示，如果2020年左右全世界银行内部都使用区块链技术，每年可节约近200亿美元成本。
The report of the largest Spanish bank, Santander, shows that if block chain technology were used in banks around the world around 2020, it could save nearly $20 billion a year.
二是需要信用证明的社会服务领域。未来，它能为各类社会活动提供登记服务，包括出生证明、所有权证明、结婚证、学历证明、保险权益证明、医疗程序和投票等。从本质上来说，但凡可以用代码表达的交易都可以用区块链技术进行登记。
In the future, it will be able to provide registration services for various social activities, including birth certificates, certificates of ownership, marriage certificates, certificates of education, certificates of insurance rights, medical procedures, and voting.
瓦尔德兹也表示，除了金融业之外，其他一些行业也开展了区块链应用的尝试。比如钻石行业使用的一种Everledger的记账系统，能够显示每颗钻石是否是正品，以及当前卖主是否是合法持有者等信息。洪都拉斯建立了基于区块链技术的土地登记制度，一旦登记了房屋产权，除非做授权更改，否则任何人都没有办法直接更改。此外一些投票机构也希望利用区块链技术建立比现有级别更高的信任体系，用于总统选举等关键投票的记录和统计。
Valdez also indicated that, in addition to the financial sector, attempts have been made to apply block chains. For example, the diamond industry uses an Everledger accounting system that shows whether each diamond is authentic or not, and whether the current seller is a legitimate holder.
此外，高盛认为，区块链技术将在共享经济、电力、房地产产权保险、股票交易和防止洗钱这五个场景中率先得到应用。瑞银中国负责人钱于君认为，数据安全、反洗钱等是传统金融业面临的挑战，在区块链框架下，这些问题有望得到一定程度的解决。
In addition, Goldman Sachs believes that block chain technology will be used first in five scenarios: the shared economy, electricity, real estate property insurance, stock trading, and prevention of money-laundering. Sino-Chinese officials in Sino-China believe that data security, anti-money-laundering, etc., are challenges for the traditional financial sector, and that they are expected to be addressed to some extent within the framework of the block chain.
据了解，中国人民银行正在用区块链技术及其数字货币进行实验，积极研究数字货币的多场景应用，争取早日推出央行发行的数字货币。南非央行行长首次表示，对区块链和加密货币持开放态度，南非储备银行正在探索区块链技术，并希望从中发现创新技术。
It is known that the People’s Bank of China is experimenting with block chain technology and its digital currency, actively studying multiple scenarios for digital currency applications, with a view to an early roll-out of digital currency issued by the central bank. For the first time, the Governor of the Central Bank of South Africa has stated that he is open to block chains and encrypted currency, from which the South African Reserve Bank is exploring block chain technologies and hopes to discover innovative technologies.
俄罗斯最大金融机构之一Sberbank（俄罗斯联邦储蓄银行）在考虑加入俄罗斯国内的银行联盟，参与区块链技术研究。日本央行行长提出，金融服务的模式会随着区块链和分布式账本技术的发展而演变。日本央行已经成立致力于研究互联网金融技术的互联网金融中心。
One of Russia’s largest financial institutions, Sberbank (the Russian Federal Savings Bank), is considering joining the banking union in Russia to participate in a technical study of the block chain. The Governor of the Central Bank of Japan has suggested that the model of financial services will evolve with the development of block chains and distributed account book technology.
荷兰央行正在筹备一项大型实验项目，以探索金融市场是否可以完全建立在区块链基础上。以区块链为核心的金融科技，在英国和新加坡已被列入政府工作计划。美国国土安全部对6家致力于政府区块链应用开发的公司给予补贴，让企业研究政府的数据分析、连接设备和区块链。
The Dutch Central Bank is preparing a large-scale pilot project to explore whether financial markets can be based entirely on block chains. Financial technology, with block chains at its core, has been included in government programs in the United Kingdom and Singapore.
欧洲大型金融机构创设R3组织，正在加紧研究区块链技术的金融应用，德勤已经将这种技术应用于企业审计。纳斯达克、纽交所、伦敦交易所等国际著名金融机构正投入巨大资源开发，比如纳斯达克市场尝试利用区块链技术发行证券。同时，高盛、瑞士银行、花旗银行等都开始了相关金融创新应用研究。
Large European financial institutions have created R3 and are intensifying their research on the financial application of block chain technology, which Deloitte has already applied to business audits. Internationally renowned financial institutions, such as NASDAQ, New York Post, and the London Exchange, are investing in vast resource development, such as the NASDAQ market’s attempt to use block chain technology to issue securities.
瑞士联合银行（UBS）正引导世界四个最大银行开发一套金融系统，让金融市场利用区块链技术进行高效的支付和结算。UBS开发了一种新型数字货币USC，并且与央行发行的主要货币有同等价值，比如欧元或美元，而不同于比特币等去中心化数字货币。
The Swiss Union Bank (UBS) is leading the world’s four largest banks to develop a financial system that allows financial markets to use block-chain technology for efficient payment and settlement. UBS has developed a new digital currency, USC, and is of equal value to the main currency issued by the central bank, such as the euro or the United States dollar, as opposed to decentralized digital currency, such as Bitcoin.
纽约梅隆银行、德意志银行、桑坦德银行和瑞士联合银行希望在2018年前推出一个商业级的区块链系统――结算币解决方案，可以让金融机构在支付证券时，使用可以直接在央行进行兑换的数字货币，节省业务时间，削减交易后结算和清算成本。同时，这四家银行也是R3区块链联盟的成员，相信在R3的带领下区块链采用规模会越来越大。
The New York Melon Bank, Deutsche Bank, Santander Bank, and the Swiss Union Bank wish to launch a commercial block-chain solution - the settlement currency solution - by 2018, which would allow financial institutions to use digital currency that can be exchanged directly with the central bank to save business time and reduce post-trading settlement and liquidation costs. At the same time, the four banks are also members of the R3 chain alliance, believing that the R3-led chain will become ever larger.
企业界也在从应用端展开对区块链的研究。IBM为了解决企业自身存在的问题，决定开发一个内部纠纷解决方案。该方案以区块链技术为依托，致力于改变内部现有的交易过程追溯系统，详细地追踪产品从物料到出厂的完整过程，以消除系统不足造成的财务纠纷，从而释放相关资金，预计最早9月实施。
The business community is also conducting a study of block chains from the end of the application. The IBM has decided to develop an internal dispute resolution to address the enterprise’s own problems. The programme, which is based on block chain technology, is committed to changing the system of transactional back-to-back in-house, tracking in detail the product from material to factory, in order to eliminate the financial disputes caused by the system’s deficiencies, thereby releasing the relevant funds, which are expected to be implemented as early as September.
万向集团的主营业务分布在三大领域：制造业，农业和金融。作为持牌金融机构，自2012年投资通联数据起，万向控股开始了新的金融领域布局。从关注比特币开始，万向将目光投向了更广阔的区块链技术。短短1年间，成立了实验室和分布式资本，举办了首届峰会，上线了万云平台。截至2016年8月21日，已在全球投资29家区块链技术相关初创公司，共2500万美元。从根本上推动了中国区块链产业的发展。
As a licensed financial institution, a new financial field has been set up, starting with investment union data in 2012. Starting with Bitcoin, a larger block-chain technology has been pursued. In just one year, a laboratory and distributed capital has been established, and the first summit has been held, bringing on the cloud platform. As of 21 August 2016, 29 technology-related start-ups in the sector chain had been invested globally, amounting to $25 million.
5月25日，“平安宣布加入全球区块链联盟R3，为首个来自中国的成员”。乐视金融区块链的应用实施方案正在积极推进，已经有初步落地的项目，像NBi路由跟踪节点1.0客户化开发与部署、NBi/MMB数字资产钱包、文化金融众筹区块链应用开发、搭建乐视金融区块链开放平台、乐视金融区块链交易平台1.0等。其中，乐视金融区块链交易平台1.0将重构交易模式，改良Ripple/Circle模式实现跨界跨境汇兑，降低外汇占款，基于分布式总账实现生态内虚拟结算服务，提高资金效率。
On 25 May, “Safely announced membership in the Global Block Chain Alliance R3 as the first member from China.” The implementation programme for the Financial Block Chain application is being actively pursued. There are already initial landing projects, such as the NBi Route Tracking node 1.0 customerization development and deployment, the NBi/MMB digital asset wallet, the development of the cultural financial block chain application, the establishment of the Financial Block Chain Open Platform and the Financial Block Trading Platform 1.0, among others.
区块链在各国所处的地位
The place of the chain of blocks in each country
区块链目前已演化为两个层次：一个是类似于以比特币为代表的虚拟货币，另一个是比特币背后的机制，即以区块链为其底层协议。从应用上来看，目前区块链最成熟的应用是在比特币交易领域。比特币在过去4年多中，价格上涨了400多倍。比特币现在已成为一个全球现象，它在支付上基本是成功的，但能不能作为未来的货币是有争议的。
The block chain has now evolved into two levels: one is a virtual currency similar to that represented by bitcoin, and the other is the mechanism behind bitcoin, which is a bottom-of-the-line agreement. In practical terms, the most mature application of the block chain is in bitcoin transactions. Bitcoin has increased by more than 400 times over the last four years. Bitcoin has now become a global phenomenon, and it has been largely successful in paying, but it is controversial whether it can be a future currency.
德国：世界首个承认比特币合法地位的国家
Germany: The first country in the world to recognize the legal status of Bitcoin
2013年8月，德国宣布承认比特币的合法地位，并已纳入国家监管体系。德国是世界上首个承认比特币合法地位的国家。
In August 2013, Germany announced its recognition of Bitcoin's legal status and its incorporation into the national regulatory system. Germany was the first country in the world to recognize Bitcoin's legal status.
日本：定义比特币为资产
Japan: definition of Bitcoin as an asset
2014年6月，日本执政党自民党表示，决定暂时不监管比特币。2015年8月，Mt.Gox首席执行官被捕，日本政府考虑比特币监管事宜。2016年5月，日本首次批准数字货币监管法案，并定义为财产。
In June 2014, Japan’s ruling party, the Liberal Democratic Party, stated that it had decided not to supervise Bitcoin for the time being. In August 2015, the Chief Executive of Mt. Gox was arrested and the Japanese government considered Bitcoin regulation.
加拿大：承认比特币的“货币地位”
Canada: Recognition of the “currency status” of Bitcoin
2013年12月，世界上首个比特币ATM机在温哥华投入使用。很多美国本土的比特币创业者，由于美国国内不同州的法律监管问题，选择搬迁到加拿大创业。
In December 2013, the world’s first Bitcoin ATM machine was launched in Vancouver. Many native-American Bitcoin entrepreneurs, due to regulatory problems in different states of the United States, chose to move to Canada to start a business.
泰国：首个封杀比特币的国家
Thailand: First country to seal Bitcoin
在泰国外汇管理和政策部看来，以下活动均视为违法：买卖比特币、用比特币买卖任何商品或服务、与泰国境外的任何人存在比特币的往来。
According to the Ministry of Foreign Exchange Management and Policy of Thailand, the following activities are considered illegal: buying and selling bitcoin, buying and selling any goods or services in bitcoin, and dealing with any person outside Thailand in bitcoin.
中国：不具有货币属性，不是真正意义的货币
China: No currency attributes, not real currency
2013年12月5日，中国央行等五部委《关于防范比特币风险的通知》，明确了比特币的性质，认为比特币不是由货币当局发行，不具有法偿性与强制性等货币属性，因此并不是真正意义的货币。同时禁止金融机构提供比特币交易服务。此通知一经，比特币价格应声下跌，跌幅近50%。
On 5 December 2013, the Central Bank of China and five other ministries and departments, the Notice on Protection against Bitcoin Risk, clarified the nature of Bitcoin, arguing that Bitcoin was not issued by the monetary authorities, was not of a monetary nature, was not of a legal or mandatory nature, and was therefore not a currency of real significance. Financial institutions were also prohibited from providing Bitcoin trading services.
俄罗斯对比特币持强硬态度，韩国拒绝承认比特币的货币地位，荷兰警告比特币风险。如今中国、俄罗斯、美国、韩国等原本不看好比特币的国家，因为比特币的区块链技术慢慢改观。
Russia’s bitcoin is tough, Korea refuses to recognize Bitcoin’s monetary status, and the Netherlands warns of Bitcoin’s risks. Today, China, Russia, the United States, and South Korea, among other countries, are not looking at bitcoin, because bitcoin’s block chain technology is slowly changing.
2016年2月，中国人民银行行长周小川指出，数字货币的技术路线可分为基于账户和不基于账户两种，也可分层并用而设法共存。区块链技术是一项可选的技术，其特点是分布式簿记、不基于账户，而且无法篡改。如果数字货币重点强调保护个人隐私，可选用区块链技术，人民银行部署了重要力量研究探讨区块链应用技术，但是到目前为止区块链占用资源还是太多，不管是计算资源还是存储资源，应对不了现在的交易规模，未来能不能解决，还要看。
In February 2016, the Governor of the People’s Bank of China, Zhou Xiaochuan, pointed out that the technical route for digital money could be divided into account-based and non-account-based, or stratification and coexistence. Block chain technology was an optional technology characterized by distributed bookkeeping, not account-based, and could not be tampered with. If digital currency emphasized the protection of personal privacy, block chain technology could be used, the People’s Bank had deployed an important effort to explore the application of block chains, but so far it had taken too much resources, whether to calculate resources or store them, to deal with the scale of current transactions, whether it was possible to resolve them in the future or not.
积极理性对待区块链技术
Positive rational approach to block chain technology
区块链仍属于“新生事物”，一方面要“布道”普及，形成社会上下，特别是金融全行业的共识，引起各方关注并加大投入固然很重要，另一方面关注行业实际，通过应用发现问题，推动技术进步，取得实质突破更重要。
The block chain is still “new” and, on the one hand, it is important to spread the word “sermon” and to create a consensus among all sectors of society, especially the financial sector, to draw attention and increase investment, and, on the other hand, it is important to focus on the practical aspects of the sector in order to promote technological progress through the application of problems.
在8月21日的中国区块链产业大会上，国家知识产权局原局长高卢麟指出，区块链最重要的研究领域就是金融。“今年在华盛顿召开了90个国家的行长会议，很多国家都要在数字货币方面采取行动，区块链技术将占金融体系的核心定位。中国央行行长周小川也提出‘货币改革的方向就是数字货币’。区块链产业的首要研究方向就是金融政策、嵌入区块链技术。”
At the Chinese Block Chain Industry Congress on August 21, the former Director of the National Intellectual Property Authority, Gaul Lujian, stated that the most important area of study in the block chain was finance. “This year in Washington, D.C., a meeting of 90 country governors was convened, and many countries are expected to take action on digital money, and block chain technology will take centre stage in the financial system.
乐视金融CEO王永利表示，区块链技术对中国金融行业带来重大“启蒙式”冲击，未来如何把区块链技术运用到线上的身份验证、交易确认等一系列领域才是重点。我们自己的实验室有以下几点要求：一是主要用于线上线下的对接，包括脸谱识别、虹膜识别等都界定为线下识别的方法，到了线上之后，再转化成区块链唯一的一个线上身份；二是它可能更多地运用于交易，所以会有商圈币或者模拟币的概念。“当这两个问题解决了以后，在跨境频繁的交易和资金清算领域，区块链技术一定会有广泛的运用。”
According to the Financial CEO Wang Yongli, block chain technology has a major “opening” impact on China's financial sector, and the focus is on the future application of block chain technology to a range of areas such as online identification, transaction confirmation, etc. Our own laboratory has the following requirements: first, it is primarily used for bottom-to-line interfaces, including Facebook recognition, iris recognition, etc., which are defined as bottom-to-line recognition, and then becomes the only line-to-line identity of the block chain; second, it may be more applied to transactions, so there will be commercial or moot currency concepts. “When these two issues are resolved, there will be extensive application of block-to-chain technology in the area of cross-border transactions and liquidation of funds.”
全国人大财经委委员、中国互联网金融协会区块链研究工作组组长李礼辉指出，区块链技术应用的潜在风险开始暴露，对于区块链技术应用的风险管控越来越受到重视。
Li Rehui, a member of the National Committee for Finance and Economic Affairs and head of the Research Working Group on Block Chains of the China Internet Finance Association, noted that the potential risks of block chain technology applications were beginning to be exposed and that increasing attention was being paid to risk control of block chain technology applications.
李礼辉说：“在区块链技术应用发展的起步阶段，发生一些风险的事件未必是坏事，我们从中可以得到一些重要的启示。”第一，新技术开启新的应用也会带来新的风险，必须构建预防道德风险的技术防火墙，在不同场景的区块链技术应用中，必须对智能合约、时间戳等安全性、稳定性、可靠性做深入的分析和权威的论证。第二，新技术有新特征，风险的管控要适应新的结构，必须针对新的技术结构研发新的风险管控措施和应急措施。
Li said: “In the initial stages of the development of block chain technology, there are risks that are not necessarily bad, and we can draw some important lessons from them.” First, new technologies open up new applications that also pose new risks. New technological firewalls must be built to prevent ethical risks. In the application of block chain technology in different scenarios, deep analysis and authoritative justifications of security, stability, reliability, and the like of smart contracts, time stampes, etc. Second, new technologies have new features, risk management needs to be adapted to new structures, and new risk controls and contingency measures must be developed in response to new technological structures.
央行金融研究所所长姚余栋强调，发展区块链技术不能触碰金融底线：第一不能搞资金池，因为解决不了错配的风险；第二，不能做担保，因为区块链金融没有资本金，无法吸收信贷损失；第三，不能搞非法集资；第四，不能涉及洗钱，因为人人都可以做区块链，这方面容易被忽视。
The Director of the Central Bank's Financial Research Institute, Yao Yu, stressed that the development of block-chain technology cannot touch the financial bottom line: first, the pool of funds cannot be used because the risk of mismatch cannot be solved; second, the guarantee cannot be made because block-chain finance has no capital and cannot absorb credit losses; third, the illegal collection of funds cannot be carried out; and fourth, money-laundering cannot be involved, because everyone can make block-chains, which is easily overlooked.
王永利也称，要积极而理性地看待区块链技术，比如作为区块链最早期的运用，比特币在2009年问世以后没有被广泛接受。“我自己认为，它不是法定货币，其是否合法合规还需要打一个问号。未来商圈币的发行不能像比特币那样通过挖矿就能挖出来，一定要有价值对应，且发币规则必须公开透明，受到严格监控，不能被少数人随意调整。如果没有价值支撑，全部是虚拟资产，其实是很危险的。”
Wang Yongli also said that, in order to view block chain technology positively and rationally, for example, as the earliest application of the block chain, Bitcoin was not widely accepted since its inception in 2009. “I think that it is not a legal currency, and that its legal compliance requires a question mark. The future distribution of commercial coins cannot be dug up through mining as Bitcoin does, it must be of value, and its rules must be transparent, strictly monitored, and not subject to arbitrary adjustment by a few. Without value support, all are virtual assets, and it is dangerous.”
区块链技术应用中，要避免“贪大求洋”，特别是在初期，应关注并选择相对独立和小的链条、领域和场景，以便实现“全流程”应用，确保可控和效果。“联盟链”可能成为初级阶段的一个相对选择，“同业”和“产业链”是基本方向。
In the application of block-chain technology, “coalition” should be avoided, especially in the early stages, by focusing on and selecting relatively independent and small chains, areas and scenarios in order to achieve “full-process” applications to ensure controllability and effectiveness. “Community-chain” may be a relative choice in the early stages, with “co-operative” and “industry-chains” as the basic directions.
关键词：区块链；商业银行；贷款业务；征信业务；不良贷款率
Keywords: block chains; commercial banks; loan operations; letter collection operations; non-performing loan rates
一直以来，金融领域备受国家、地方以及人们的关注，其直接决定国家、地方的经济命脉以及居民的生活水平。银行作为金融行业的典型实体，由于某种原因人们对其还存在一定的不信任感，若想改善此种现象必须做出相应的改造。区块链技术作为一种共享式的技术，其中关键一点是基于区块链存储于其上的数据很难被轻易改变。因此，将区块链技术应用于金融行业的银行领域将会使银行支付更加快速、准确。本文将在分析区块链技术理论的基础上，对其在商业银行领域的应用案例进行分析。
The banking sector, as a typical entity in the financial sector, has a certain degree of mistrust about it for some reason, and it must be adapted accordingly if it is to improve it. As a shared technology, the key point is that data stored on it are not easily changed. Therefore, applying block chain technology to the banking sector in the financial sector will make bank payments faster and more accurate.
1区块链技术概述
Technical overview of block chain 1
1.1区块链技术的特性研究
1.1 Characteristics study of block chain technology
区块链作为最近几年才新奇的新潮技术，人们对其具体概念和特性还相对模式。首先，区块链技术作为技术革新的基础，其是一把双刃剑，具体表现为以下特性。（1）区块链技术具有极高的安全性，任何在该链条上的交易信息将会被永久保存，其中任何一条信息均无法被随意篡改；若想改变其中一条信息，需要对链条上的每个信息块进行更改，这种操作几乎是无法完成的。（2）基于区块链技术的支付交易信息均是匿名的，这种特性在保护了消费者隐私的同时，也为公检机关侦破案件带来了难度。（3）区块链技术是基于互联网实现的，其所有信息均存储于互联网的云平台。因此，上述特性决定了区块链技术虽然能够应用于很广的范围；但是，其一旦遭遇到黑客攻击，将导致大量消费者的信息被泄漏的可能，导致链条交易的瘫痪。总的来讲，区块链技术与传统技术相比较而言，其在安全性、共享性、智能化发展趋势方面具有独特的优势。
Block chains are highly secure, and any transactional information on the chain will be permanently preserved, none of which can be tampered with; if one of these messages is to be changed, the operation will be almost impossible to complete. (2) Payment transactions based on block technologies are anonymous, which, while protecting consumer privacy, makes it difficult for public inspection authorities to detect cases. (3) Block technologies are based on the Internet, and all of their information is stored in cloud platforms on the Internet.
1.2区块链技术的应用概况
1.2 Overview of application of block chain technology
目前，区块链技术的发展已经初步经历的三个阶段，如图1所示。如图1所示，区块链技术经历了从1.0～3.0的发展，其应用领域从数字货币领域的应到金融交易、征信领域的应用以及未来在科教人文等社会领域的应用。目前，区块链技术已经处于2.0时代，主要实现市场的交易和商业信用行为，重点在证券、期货以及贷款方面应用。本文将重点研究区块链技术在金融行业商业银行领域的应用。
As shown in figure 1, block chain technology has evolved from 1.0 to 3.0 in the field of digital currency to financial transactions, the use of letters and future applications in the social sphere, such as science and humanities. The block chain technology is now in the 2.0 era, mainly in terms of market transactions and commercial credit practices, with emphasis on securities, futures and loans.
2区块链技术在商业银行领域应用案例分析
Case analysis of the application of block chain technology in commercial banking
本文将针对商业银行领域的贷款业务、征信业务对区块链技术的应用进行具体案例分析。具体阐述如下。
This paper will provide a case-by-case analysis of the application of block chain technology to lending operations and letter-writing operations in the commercial banking sector.
2.1区块链技术在贷款业务应用的案例分析
2.1 Case analysis of the application of block chain technology in loan operations
本文以印度银行为例开展区块链技术在贷款业务领域的应用研究。印度银行分为计划内银行和计划外银行，具体可以分为印度国家银行、国有银行以及商业银行；而且，在当前形势下，印度商业银行将可能在未来取代其国家银行和国有银行的市场份额。结合印度商业银行在贷款业务存在的问题对区块链技术的应用案例进行分析。（1）与其他G20国家的银行行业相比，印度商业银行在资金充足率和核心资本充足率均存在亏欠的状态；该项指标预示着印度商业银行的运行存在较大的风险。（2）与其他G20国家的银行业相比，印度商业银行在资金回报率和资产回报率方面的比例较小；该项指标预示着印度商业银行的盈利水平偏低，而且在未来的盈利能力也较弱。总的来讲，印度银行行业存在极大的风险，其在未来存在面临极高债务和资本风险的可能。目前，印度也处于工业和经济发展的时代，其国内的不良贷款比例极高而且还处于增长状态，加上印度商业银行在贷款业务流程上本身就存在管理效率低下的问题，导致投资者和银行将面临着越来越高的风险。为此，印度商业银行引入区块链技术解决其在贷款业务的问题，区块链技术应用前后针对印度商业银行贷款业务流程的变化对比如图2所示。图2区块链技术在商业银行贷款业务的应用通过对实际调研数据进行比对可知，在区块链技术应用的前一年内印度商业银行的不良贷款率增长了将近150%；而在应用区块链技术一年的时间内印度商业银行的不良贷款率仅增长5%。总的来讲，区块链技术对于可有效控制印度商业银行的不良贷款的发生。
The Bank of India is divided into planned and out-of-plan banks, which can be divided into Indian national banks, state-owned banks, and commercial banks; and, in the current situation, Indian commercial banks are likely to replace their share of the market in the future. The application of block-chain technologies is analysed in the context of the problems of Indian commercial banks in their lending operations. (1) Indian commercial banks are in a state of deficit in terms of both their financial and core capital adequacy compared to the banking sector in other G20 countries.
2.2区块链技术在征信业务应用的案例分析
2.2 Case analysis of the application of block chain technology in letter-writing operations
我国征信业的发展目前已经历40年的发展历程，在这40年的发展期间，其经历了从初期的初具模型到在商业银行领域的征信再到涵盖中国整个征信业；与此同时，人们也越来越重视个人征信问题和企业征信。但是，分析个人征信和企业征信可知，个人征信目前的规模还较小，在当前经济发展模式的不断推动下，个人征信在未来仍存在加大的发展空间。区块链技术在征信业务领域的应用实例为与平安银行称为兄弟银行的前海征信。前海征信在共享平安银行金融数据的同时，为平安银行的征信审核提供极大的便捷性和参考性。前海征信基于区块链技术为平安银行建立了实时的风控系统，对存在的风险进行全面分析。与此同时，同领域同行业对区块链技术的应用的认可度极高，目前，前海征信已经与同行业100多家签订了针对征信业务的合作协议。区块链技术在前海征信应用的环境可总结为如图3所示。总的来讲，区块链技术在前海征信的应用不仅可使公司的业绩得到极大的提升，而且还能够进一步提升征信审核的全面新和可信程度，从而促进银行的发展。同时，区块链技术在前海征信的应用也称为同行业的标杆和示范代表，其还会推动国家进一步健全关于征信的相关机制、体系和法律法规。
However, the analysis of individual and business letters is still small, and individual letters of credit are still growing in scope in the future, driven by the current pattern of economic development. The application of block-link technology in the area of credit collection is an example of a former letter-of-association agreement with more than 100 businesses known as Brother Banks. The former letter-of-assist technology, while sharing financial data on the Bank of Peace, provides a great deal of speed and reference for the audit of the Bank of Peace’s letters. The former letter-of-association system is a real-time wind-control system for the Bank of Peace, a comprehensive analysis of the risks that exist. At the same time, the recognition of the application of block-chain technology with industry is extremely high.
3结语
3 Concluding remarks
区块链技术作为近年来新起的应用技术，其本身存在极高的安全性、共享性，而且其将向智能化的方向发展。对于商业银行领域，不良贷款和征信审核是其关注的主要问题之一。将区块链技术应用于商业银行领域，可有效降低其不良贷款的发生；同时，区块链技术在征信业务的应用还可极大地提升征信审核的效率和全面性，对于保证银行低风险运行具有重要意义。
Block chain technologies, as new applications in recent years, are inherently highly secure, shared, and will evolve in the direction of intelligence. In the area of commercial banks, non-performing lending and letter-checking are one of the main concerns.
参考文献：
References:
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［关键词］区块链技术;银行;交易系统;联盟链
[Keywords] Block chain technology; banks; trading systems; Union chains
近年来，随着科学技术与硬件设施的发展，越来越多的技术涌入台面并改变了人们的生活。大数据、人工智能等的到来使我们的个人生活和经济生活都发生了巨大的变化，大数据这类的技术需要大量的规整的数据作为支撑，而区块链作为一种信息存储与读取的底层技术，可以较好的贴合数据存储相关的技术。对于商业银行或是其他的金融机构来说，无时无刻不流动着大量的数据，其中最多的便是交易的数据，如何在满足商业要求的速度下运用区块链技术存储交易信息成了当下较为广泛讨论的问题。
In recent years, as science and technology and hardware facilities have developed, more and more technologies have poured into the landscape and changed people’s lives. The advent of big data, artificial intelligence, and so on has made a huge difference in our personal and economic lives.
1区块链的基础知识
Basic knowledge of a block chain
1.1区块链
1.1 Block chain
区块链是一种数据用分布式存储技术，交易用点对点技术，验证交易真实性用加密算法，记录交易采用共识机制的这样一种结合了众多技术的应用模式，或者说是一种信息的储存方式。周亮瑾，王富章［1］认为区块链技术具备共治、共享、去中心、防篡改、可追踪等特征，是新兴的一种互联网分布式记账技术。蔡晓晴，邓尧，张亮等人［2］则将区块链技术称为分布式账本技术。但其本质只是一种抽象概念，是一种以区块形式组织成的数据库。但较多的学者都一致同意，区块链是一种数据库，是一种记账方式。
Block chains are a mode of application where data are stored in a distributed form, trade point-to-point technology, authentication of the authenticity of transactions with encryption algorithms, and recording transactions using a consensus-based mechanism that combines many technologies, or is a way of storing information. Zhou Xiaoqiang, Wang Fu,[1] believes that block chain technologies have features such as co-management, sharing, centralization, anti-polysis, traceability, etc., and are an emerging Internet distributed accounting technology. Choi Xiaoqing, Dunyo, Zhang Qing et al. [2] calls block chain technology a distributed booking technology. But their essence is merely an abstract concept, a database organized in block form.
1.2区块链分类
1.2 Block Chain Classification
按照蔡晓晴，邓尧，张亮等人［2］的分类，系统的运转围绕区块链账本的记录和维护过程展开。因此，区块链系统可以分为公有链、联盟链和私有链。
According to Tsai Xiaoqing, Dunyou, Zhang Qing et al. [2], the system operates around the recording and maintenance process of the block chain books. Thus, the block chain system can be divided into public, union and private chains.
1.2.1公有链公有链是一种所有用户均可参与的区块链，包括信息的写入或读取。公有链实现了完全的去中心化，也使用典型的类似工作量证明的机制完全解决了信任问题，记录信息的是全体的参与者。如比特币区块链，信息就是完全公开的，全员参与的。
1.2.1 The public chain is a block chain in which all users can participate, including the writing or reading of information. The public chain is completely decentralised, and a typical mechanism of similar workload proof is used to fully resolve the question of trust. The information is recorded by all participants.
1.2.2联盟链联盟链的记账者由参与联盟链的人协商决定，并非全员参与决策，所以其也没有实现完全的去中心化，信息也只是一部分的公开。1.2.3私有链私有链是指定的管理者进行管理，只有少部分参与人可以使用，其中的信息也可以不对外公开。三种类别的区别见表1。
1.2.2 The record keeper of the chain of alliance is determined by the persons involved in the chain of alliance, not by full participation in decision-making, so that it is not fully decentralised and the information is only partially made public. 1.2.3 The private chain of the private chain is managed by a designated manager and only a small number of participants are able to use it, and the information is not publicly available.
1.3区块链的“三元悖论”
1.3 The “triple paradox” of the block chain
根据罗伯特蒙代尔的“三元悖论”即一个金融系统不可能同时拥有去中心化、效率、安全性这三种目标，最多可以拥有其中的两种理论，区块链构成的时候同时也是面临着这样一个问题。公有链侧重于去中心化与安全，却在数据不断累积的当今面临交易效率的问题;私有链侧重于安全与效率，但是却完全做不到去中心化;联盟链则是非完全的去中心化，程度比私有链高，比公有链低，而效率也是基于两者之间。
According to Robert Mondell’s “triple paradox,” a financial system cannot have the three goals of decentralisation, efficiency, and security at the same time, and can have at best two theories, while the chain of blocks is composed with the same problem. The public chain focuses on decentralization and security, but it faces trade efficiency problems today when data are accumulated; the private chain focuses on security and efficiency, but it is totally impossible to decentralize; the union chain is partial decentralization, higher than the private chain, lower than the public chain, and efficiency is based on both.
2联盟链在商业银行应用的可行性
Feasibility of the use of the 2-synchronous chain in commercial banks
2.1身份验证的可能性
2.1 Possibility of authentication
2.1.1数字签名验证现在应用区块链并具有较为完善的交易体系之一的比特币交易，其采用的身份验证为数字签名验证，其验证流程为当用户注册了该系统的账号之后，便会获得一个私钥和公钥，而其中私钥是不公开的，相当于自己的密码，而公钥是对外公开的，并且公钥也可产生一个公开的地址。当交易发生时，为了验证此条交易信息不是假信息或是别人仿制的教育信息，则交易的发起方需要将此条交易信息通过Hash算法加密为一串数字，然后再用私钥和先前的这串数字一起再加密一次。当别人想来验证此条信息是否为你本人的交易操作时，会先将最初的交易信息用Hash算法后得出一个摘要1，然后再用你公开的公钥以及交易的密码解密出一个摘要2，将两者进行比对就可验证。这样的方法就可以通过不可被查询的私钥来验证交易的正确性。
2.1.1 Digital signature validates a bitcoin transaction that now applies a block chain and has one of the more sophisticated trading systems. The identity is authenticated as a digital signature, and the authentication process is that, when the user registers the account numbers of the system, it acquires a private key and a public key, which is not public and is equivalent to its own password, while the public key is public and the public key produces a public address. When a transaction takes place, the originator of the transaction needs to encrypt the transaction information to a number via the Hash algorithm and then to encrypt it again by using the private key and the previous series of numbers. When someone wants to verify whether the information is in your own operation, the initial transaction information is summarized 1 after the Hash algorithm, and then a summary 2 is deciphered by your public key and the code of the transaction, so that the transaction can be compared.
2.1.2商业银行的身份验证商业银行现有的身份验证有密码验证以及生物特征识别，但是现在的验证已经逐渐向生物特征验证靠近，不仅是因为在现实生活中运用起来特别快捷方便，而且安全性也比密码验证更好。其验证的核心还是将登录使用的密码或生物特征与当时存留在银行的进行比对验证，其后的更长一段时间内这种方式都不会改变，只会提高生物验证的精确性和安全性。
2.1.2 Commercial bank identification of existing commercial banks has password verification and biometrics, but the certification is now moving closer to biometrics, not only because it is particularly quick and easy to apply in practice, but also because it is more secure than passwords. At the core of the verification is the comparison of passwords or biological features used to log in with those that were deposited in the bank at the time, which will remain unchanged for a longer period of time thereafter and will only improve the accuracy and security of biometrics.
2.2区块构建的可能性
2.2 Possibility of building blocks
2.2.1比特币构建的基本思想比特币系统是以区块链技术为基础的交易系统，当两个节点发生交易时，使用密码学技术对该交易信息加密过后，就把这条交易进行全网广播;当所有节点接收到这条信息过后就开始对此条信息进行验证，身份验证的具体流程上文已经说过，身份验证成功后对此交易进行验证，通过追溯该用户的账户历史交易来判断是否可以完成该交易，验证过后将其记录在自己记录过的区块列表里面;节点是否可以将自己的账本记录接入区块要进行工作量证明或其他共识机制，工作量是一个寻找满足难度要求的随机数的过程。找到的节点按照一定规则被选中后便可获得一次记账权，并且发出本轮记账需要记录的数据，然后全网其他节点进行数据更新、验证和存储。在记账完成后，可以获得系统给予的一定数量的比特币奖励。工作量证明涉及的工作就是人们所说的“挖矿”工作;在其“挖矿”完成之后，就可将其连上原有的区块，完成一次区块周期，区块链系统就是在这上面构建起来的。
2.2.1 The basic idea of Bitcoin is a trading system based on block chain technology, and when transactions occur at two nodes, the transaction is broadcast all over the Internet when cryptography has been used to encrypt the transaction information; once all nodes have received this information, the specific process of authentication begins to validate the transaction, as has been stated above, and the transaction can be verified after identification has been successful, and the transaction can be updated, validated and stored by going back to the user's account history, and then recorded in the list of blocks on which it has been recorded; when the node has been able to record its own book access blocks for a workload certificate or other consensus mechanism, the workload is a process of searching for random numbers to meet the challenge requirements; when the node has been identified, it can be recorded once after a rule has been selected, and the data required for this register is sent, and then the rest of the network has been updated, validated and stored.
2.2.2商业银行交易区块链构建的基本思路对于商业银行的交易来说，交易的安全性、便捷性、可查性都是十分重要的。在验证登录时，应用原有的身份验证就可以满足要求，因为商业银行的区块链不需要也不能完全的去中心化，至少我国现有的经济形势不行，所以生物特征验证是较为安全的;也不需要让所有人来验证你的交易身份，这样可能会泄露你的身份信息。其次对于交易来说，别人没有必要也没有义务来验证你的身份，对自身没有好处。对于交易的便捷性和可查性应当尤其注意，在原有的区块链当中，当数据过多时就会由数据的过多带来的数据同步已经读取的速度减慢，使得交易变得不流畅，现在的比特币交易就已经遇到这样的技术瓶颈，全网同步交易在商业活动里面显得沉重和笨重，所以尽量减少交易的记录以及单链的长度是对于商业交易来说非常重要的。原有的比特币的信息追溯是靠记录的信息来进行操作，而对于商业交易来说的话，这样的方式也是有效的，可以进行保留。
2.2.2 The basic idea of building a chain of commercial banks’ transactions is important for commercial banks’ transactions in terms of safety, accessibility, and detectability. The requirement is met by applying the original identification certificate when validating the entry, since the chain of commercial banks does not need to be completely decentralised, at least in the current economic situation in the country, so that biometric verification is safer; and that the identity of your transactions may be compromised by the fact that all persons are required to verify the identity of your transactions. Secondly, for transactions, there is no need or obligation to verify your identity.
2.3审计的可能性
2.3 Potential for audit
对于比特币交易来说，对某个比特币账户进行审计可以采用追溯的方式，通过查阅该用户在区块链上保存的交易信息来对其账户进行审计。对于商业银行来说，区块链技术应用到商业银行，将从审计模式、审计职能、审计判断三方面影响商业银行审计，这项技术有利于纠正信息不对称，提高审计证据的可靠性和审计效率，促进商业银行的经营管理提升。对审计来说，区块链技术可能会极大提高工作效率。
For bitcoin transactions, auditing of a bitcoin account can be done retroactively, by accessing the transactional information that the user maintains on the block chain. For commercial banks, the block chain technology applied to commercial banks will influence commercial bank audits in terms of audit models, audit functions, audit judgements, and this technology will help correct information asymmetries, improve the reliability of audit evidence and audit efficiency, and promote business management improvements in commercial banks.
3商业银行联盟链的身份验证
Identification of the commercial banking union chain
身份验证是架构在区块链的基础之上的，但是用户登入个人账户时建议还是使用原有的身份验证机制，通过比对创建该账户时的信息来验证登入者的身份，也不用考虑其他节点来对此账户进行重复验证，这样可以节省较多的资源。
Identification is structured on the basis of a block chain, but when users log into a personal account, it is recommended that the original identification mechanism be used to verify the identity of the recipient by comparing the information at the time the account was created, and that the account be duplicated without consideration of other nodes, which would save more resources.
4商业银行联盟链的构建
Construction of the commercial banking union chain
联盟链也是区块链的一种类型，其构成的基础也为区块以及其内在的机制。在此条联盟链当中，记账者便是市面上所有的金融机构，他们由中央银行或者银监会直接指派或者通过资质的检验。他们所要记录的，是单个用户发生的交易行为，他们所要储存的也是单个用户发生的交易行为。当交易发生时，这些记账者便开始对其进行验证，当这笔交易被一个或多个记账者验证为有效交易时，则将此次交易写入该用户的下一个区块当中，这样就完成了一次区块的建立周期。相比传统的区块链的构建，这种方式的构建舍去了比特币交易时的身份验证，增加了用户的透明性;舍去了完全的去中心化，采用商业银行来充当指定记账人。这样的交易极大地缩短了交易的流程。
The chain of alliances is also a type of block chain, and it is based on blocks and their built-in mechanisms. In this chain of alliances, the bookkeeper is all the financial institutions on the market, assigned directly by the Central Bank or the Superintendency of Banks, or through qualification tests. The record they want to record is transactions by individual users, which they want to store. When a transaction takes place, these bookkeepers start to validate it, and when the transaction is validated by one or more bookkeepers as a valid transaction, the transaction is entered into the next block of the user, thus completing a block-building cycle.
5商业银行联盟链的交易审计
Audit of transactions in the commercial banking union chain
5.1审计模式
5.1 Audit model
在传统审计中审计人员一般采用事后审计模式，查阅被审计单位的经营管理凭证、档案资料、内部控制制度等材料，通过函证方法佐证被审计单位经营管理活动的真实合法性。在商业银行区块链中，由于区块链的时间戳功能等特性，不仅对初始记录的数据进行检查，而且还可以对其发生和记录的时间进行审查，这样保证审计线索不中断，减少数据造假的可能性，释放审计人员辨别资料真实性的精力，提高审计人员的工作效率。这样对于个人账户的审查非常有效，也可以依靠一定的程序设计对商业银行内部的审计带来帮助。
In traditional audits, auditors generally use ex post facto audit models, access to business management certificates, archival information, internal control systems, etc. of the audited units, and support the true legitimacy of the management activities of the audited units by means of correspondence. In the commercial bank block chain, not only data from initial records are checked, but the timing of their occurrence and recording can also be reviewed to ensure that the audit trail is not interrupted, the possibility of data forgery is reduced, the effort of auditors to discern the authenticity of information is released, and the effectiveness of auditors'work is enhanced.
5.2审计职能
5.2 Audit function
在传统审计中，审计人员主要是对被审计单位的数据资料的事后监督职能。在商业银行区块链中，审计人员通过授权密钥实时获得被审计单位的交易信息，通过构建的系统可以对这个系统里面的所有用户链进行实时监督。审计工作从传统的事后监督重构为事前、事中、事后各环节的预防和监督，发挥“预警”职能，实现前瞻性审计功能，使审计工作能及时高效的完成。
In traditional audits, the auditor is primarily an ex post oversight function for the data of the audited unit. In the commercial banking block chain, the auditor obtains real-time information on the transactions of the audited unit by authorizing the key and, through the built system, provides real-time oversight of all user chains in the system. Audits are recast from the traditional ex post oversight to pre-, in- and ex post facto prevention and oversight functions, perform an “early warning” function, achieve a forward-looking audit function and enable the audit to be completed in a timely and efficient manner.
5.3审计判断
5.3 Audit judgements
在传统审计中，依据统计学抽样理论，结合审计人员的过往经验和主观判断，以此从审计样本中查找问题，进而推断整体结论，极有可能得出不确定性的审计结论，存在遗漏审计疑点和线索的抽样风险。在商业银行区块链中，可将由原先的抽样审计进而扩展到总体审计，有效减少因审计样本推断出总体的不确定性，从而提高审计结果的精确度。
In traditional audits, based on the theory of statistical sampling, the search for problems from the audit sample, taking into account the past experience of the auditor and subjective judgement, leads to the general conclusion that it is highly likely that uncertainty will be reached and that there is a risk of sampling of audit doubts and leads missing. In the chain of commercial banking blocks, the original sample audit could then be extended to the overall audit, effectively reducing the overall uncertainty extrapolated from the audit sample, thereby increasing the accuracy of the audit results.
6商业银行联盟链的优缺点分析
Analysis of the strengths and weaknesses of the commercial banking union chain
安全性:交易是由商业银行确定，其中除了商业银行也没有其他的参与者，所以安全性较高。效率:由于有奖励机制的存在，商业银行会为了手续费而产生良性竞争，进而提高了交易数据的效率。存储与读取:这样由用户为主体的区块链，存储和读取也是以用户为单位，交易发生时读取更有目的性。而以用户为单位的存储，减少了数据的冗杂，加之不同的人不同的行业的交易产生的频率不同，不用一视同仁的全部储存备份，使数据的存储更轻松。数据的可读性:记账者可以读取全部的交易数据，而笔者仅仅把这条联盟链当作交易的话，也没必要也不能知道其他人的账户或者交易信息。
Security: Transactions are determined by commercial banks, which have no other participants than commercial banks, and are therefore more secure. Efficiency: As a result of the existence of incentive mechanisms, commercial banks can compete favourably for processing fees, thereby increasing the efficiency of transaction data. Storage and reading: this is a block chain dominated by the user, which is also used as a user and read more purposefully when transactions take place. And storage by users reduces data redundancies, as well as the frequency with which transactions in different people's different industries produce different full storage backups, making it easier to store data. Readability of data: account keepers can read all transaction data, while penters simply treat this chain as a transaction, and it is not necessary to know other people's accounts or transaction information.
颠覆式的新技术
Subversive new technologies
2015年9月成立的初创公司R3 CEV发起R3区块链联盟，目前已吸引包括花旗银行、德意志银行、汇丰银行、摩根士丹利、法国兴业银行等近50家银行巨头的参与，旨在做成一个全球去中心化、实时的清算系统。
The R3 block chain alliance, launched by the start-up company R3 CEV in September 2015, has now attracted the participation of nearly 50 bank giants, including Citibank, Deutsche Bank, HSBC, Morgan Stanley, and the French Heating Bank, with the aim of becoming a global decentralized, real-time liquidation system.
当前全球大多国家的大多数银行仍在使用SWIFT系统（银行结算系统）进行跨境跨行汇款，所需时间为T+1，甚至更长。垂直媒体区块链铅笔创始人龚鸣告诉《经济》记者，通过区块链技术可以实现实时到账，并极大地降低银行间的结算成本，提高资金运转效率。
Most banks in most countries around the world are still using the SWIFT system (bank clearing system) for cross-border remittances, which takes T+1, or even longer. The founder of vertical media block pencils, Gong Ning, told economic journalists that real-time access to accounts can be achieved through block chain technology and significantly reduce the cost of settlements between banks and improve the efficiency of fund operations.
由于区块链技术具有去中介化的特性，有人预言它会替代中介机构。尽管SWIFT报告称，区块链技术不会完全取代第三方机构，仍感受到它的威胁，并表示愿意拥抱区块链技术，还公布了一张区块链技术应用图。
Because of the de-intermediated nature of block chain technology, it was predicted that it would replace intermediaries. Although SWIFT reported that block chain technology would not completely replace third-party institutions, it felt the threat and expressed its willingness to embrace block chain technology, and published a map of the technical application of block chain technology.
目前全球四大会计师事务所（普华永道、毕马威、德勤、安永）也在探索区块链技术在审计方面的应用。OKCoin创始人兼CEO徐明星认为，区块链技术适合做审计技术。2015年德勤的业务收入为352亿美元，岂能对它置若罔闻。“如果抵挡不了，就要拥抱它。”事实上，很多拥抱变革的公司都成功了。譬如，拥抱微信的腾讯，以及拥抱微博的新浪。
Four major global accounting firms, PricewaterhouseCoopers, KPMG, Deloitte, and Young, are also exploring the use of block chain technology in auditing. The founder of OKCoin and CEO Xu is of the view that block chain technology is suitable for auditing. How can Deloitte's business income of $35.2 billion in 2015 be ignored?
据统计，目前全球有超过13亿美元投入到区块链技术的应用研发。全球每年在该领域的投资呈线性增长。龚鸣认为，这与1995年人们投资互联网的数据相似，2000年之前对互联网的投资呈直线上升。可以预见投资区块链的高峰将在未来的某个年份爆发出来。
According to statistics, more than $1.3 billion is being invested globally in the application of block-chain technology. Global investment in this area is growing linearly every year.
区块链是一个神奇的账本
The block chain is a magical account book.
2015年10月，《经济学人》称，区块链是一台创造信任的机器。
In October 2015, The Economist stated that the block chain was a machine that created trust.
区块链的本质是分布式账本技术，目前唯有比特币是它最成熟的应用。
The essence of the block chain is distributed book technology, and only bitcoin is currently its most mature application.
传统账本采用中心化的存储方式。以银行为例，它才有记账和查账的权利。根据相应的规则，分布式账本上的每个节点都有权记账。“这是一个有趣的现象，全网的人会有一模一样的账本”，龚鸣笑称，这也会避免中心化记账出现监守自盗的情况。
The traditional books are stored centrally. Banks, for example, have the right to record and check accounts. Each node on the distributed books has the right to account, according to the corresponding rules. “This is an interesting phenomenon, and the entire net will have the same account book.
区块链也是一个数据库。传统数据库的服务器是中心化的，而区块链将每台电脑都当成存储完整备份的服务器。比特币运行了7年多，它用区块链记录了每笔比特币的交易，总体的记录空间约占60G。龚鸣认为，十年前此数据量的储存成本对很多人而言十分昂贵。“而今按照T来计算的硬盘都有100G以上的空闲容量，这也使区块链技术拥有广阔的发展空间。”
The block chain is also a database. The traditional database server is centralized, and the block chain treats each computer as a complete backup. Bitcoin has been running for more than seven years, recording every bitcoin transaction with a block chain, with an overall record space of about 60 G. Gon is of the view that the storage cost of this amount of data 10 years ago is very high for many people.
如果中心化的数据库或备份被“炸毁”，则很难找回遗失的数据，而分布式账本则不必担心。因而安全性是区块链技术的另一个特性。
If a centralized database or backup is “exploitated”, it is difficult to retrieve the missing data, while the distributed books do not have to worry. Security is another feature of block chain technology.
但真正的问题是如果谁都可以记账，那么如何保证它不被恶意篡改？徐明星表示，这是在分布式环境下如何解决一致性的问题，是数学领域中的“拜占庭将军问题”。不少数学家已做出很多解法，“每种解法都有局限性，但在某个领域管用”，以R3区块链联盟为例，目前约有50个节点，只要提高每个节点进入和退出的门槛，“当造假和获利的成本无法匹配时，造假就失去意义”，比起节点分布在全球的比特币，R3更容易解决这一难题。
But the real question is, if anyone can record it, how to ensure that it is not malignly tampered with? Star Xu states that this is a question of consistency in a distributed environment, and “the Byzantine problem” in the area of mathematics. Not a few scientists have come up with a lot of solutions, “every solution is limited, but it works in one field”, and in the case of the R3 block chain alliance, there are currently about 50 nodes, and by raising the threshold of entry and exit for each node, “if the costs of counterfeiting and profit are not matched, forgery is meaningless” and R3 is more likely to solve the problem than the Bitcoin, which is distributed across the globe.
实际上，比特币采用“工作量证明”来防治节点篡改账本。其规则为大部分相同的账本是真实的，而少数不一致的账本是虚假的。“如果系统中只有四五个个节点，账本极易被篡改，若有成千上万个节点，那么篡改起来非常困难。”龚鸣说。
In fact, Bitcoin uses “workload certification” to prevent tampering with nodes. Its rules are that most of the same books are true, while a few inconsistent books are false. “If there are only four or five nodes in the system, the books are easily tampered with, and if there are tens of thousands of nodes, they are very difficult to tamper with.
“区块链的分布式存储是安全的，但也带来新的挑战，比如有人会攻击‘拜占庭将军问题’的解法。”徐明星认为，任何技术都有正反两面，“它在具体的应用场景中是否正面大于负面？能否让生活变得更便捷和美好”，才是评判一项技术好坏的关键。
“The distributed storage of block chains is safe, but it also brings with it new challenges, such as the solution of the attack on `General Byzantine'.” In Xu’s view, any technology has both positive and negative aspects, and “is it more positive than negative in specific applications? Is it possible to make life easier and better?” is the key to judging whether a technology is good or bad.
源于比特币的创业
It's a bitcoin start-up.
区块链或将成为下一个改变世界的“互联网”技术，总有人对它深信不疑，并不遗余力地推进它。
The block chain, or the next “Internet” technology to change the world, has always been convinced of it and has spared no effort to advance it.
创业，有太多的机缘巧合。2012年，离开豆丁网的徐明星，试图抓住变革浪潮中的机遇，从热火朝天的O2O再到P2P网贷行业的尝试中，他却抓到了比特币。2013年，当他创建的OKCoin比特币交易平台上线不到3个月时，比特币的价格从1000元飙涨至8000多元人民币。而后随着比特币价格的暴跌，慢慢被滤掉的泡沫让徐明星逐渐意识到比特币背后的区块链技术有可能对世界产生深远的影响。
In 2012, the star Xu, who left the soybean network, tried to seize the opportunity in the wave of change, from the hot O2O to the P2P net lending industry, and caught Bitcoin. In 2013, when he created the OKCoin bitcoin trading platform for less than three months, the price of Bitcoin skyrocketed from $1,000 to 8,000 yuan.
2013年一个平淡的上午，时任IBM大行业客户部总经理的钱德君按照惯例听取IBM中国区研发中心的报告。当他听到比特币时十分惊奇，IBM缘何会关注与科技风马牛不相及的比特币呢？“尽管当时尚未提及区块链技术”，出于好奇心，他开始关注比特币，经过一段时间研究后，他决定辞职创业。
In a flat morning in 2013, the then IBM General Manager of the IBM Department of Major Business Clients, Chan De Kwok, heard the IBM China District Research and Development Center’s report in accordance with established practice. When he heard Bitcoin, he was surprised, why would IBM focus on bitcoins that were not in line with technology? “Although there was no mention of block chain technology at the time”, out of curiosity, he began to focus on Bitcoin, and after a period of research, he decided to quit his job.
抛下工作了12年的IBM，BitSE创始人钱德君联系了复旦大学计算机系的几位同窗，共同开发了一款专为比特币提供记账服务的挖矿芯片，并销售给深圳生产比特币矿机的生产商。当时在美国硅谷，已有风投关注、投资与比特币相关的初创企业。在国内却是惨淡，很多风投甚至不知道比特币。
For 12 years, IBM, the founder of BitSE, Chandler, contacted several co-founders of the University's Computer Department, developed a mining chip designed to provide billing services for Bitcoin, and sold it to the producer of the Bitcoin miner in Shenzhen. At the time, in Silicon Valley, America, there were wind pours, investments, and start-ups associated with Bitcoin.
“比特币的应用领域非常有限，尤其是在国内”，从生产芯片到挖矿机，从事挖矿业务，再到比特币的交易，钱德君逐渐认识到整个链条的发展空间存在着一个天花板，“比特币支付不符合国内的法律法规，甚至连交易也是在打球”。尽管挖矿芯片及相关业务的利润可观，2014年底他决定放弃芯片业务，并于去年年初组建了BITSE区块链研究室，探索区块链的应用领域和场景。因为他已隐约感到区块链将是一个改变世界的新技术。
“Bitcoin’s applications are very limited, especially within the country.” From chip production to mining machines, to mining operations, to bitcoin trading, Chandler has come to realize that there is a ceiling in the development space of the entire chain, and that “bitcoin pays money that does not comply with domestic laws and regulations, and even deals play football.” Despite the profitability of mining chips and related operations, he decided to abandon the chip business at the end of 2014 and set up a BITSE section research room at the beginning of last year to explore the applications and scenes of the block chain. He has become aware that the chain will be a new technology to change the world.
区块链技术如何落地？
How did the block chain technology land?
欧美国家率先探索区块链的应用场景，目前的探索集中在金融领域，比如结算和清算、支付、审计、证券交易所、数字货币等。徐明星认为，人们给予区块链技术很高定位的原因是它将对金融系统的诸多环节产生深远的影响。“它不会马上实现，就像当年阿里巴巴对实体店的影响，经历了十几年的漫长过程。”
The European and American countries have taken the lead in exploring the application of block chains, which are now concentrated in the financial field, such as settlement and settlement, payments, auditing, stock exchanges, digital money, etc. Xu is of the view that the reason why block chains are highly positioned is that it will have far-reaching implications for many links in the financial system. “It will not happen immediately, as Alibaba did for real-estate shops in that year, and it went through a long process of more than a decade.”
不过，国内的企业也不甘落后。7月29日，阳光保险推出“区块链+航空意外险卡单”。近日，蚂蚁金服表示将利用区块链技术进行善款追踪。“区块链技术可以让慈善捐款的去向透明化，解决公益行业的信任问题”，徐明星认为，区块链技术在“弱信用”行业或领域的发展会更迅速，如P2P网贷、互助平台、国际民间机构之间的清算、公证、选举等。
However, domestic firms are not lagging behind. On July 29, Sunshine Insurance launched the Block Chain + Air Accident Card. In recent days, the ant gold suit has indicated that it will use block chain technology to track money. “The block chain technology can make charitable donations transparent and address trust issues in the public good sector.” Xu is of the view that block chain technology will develop more rapidly in “weak credit” industries or fields, such as P2P lending, mutual aid platforms, liquidation of international private institutions, notaries, elections, etc.
钱德君告诉记者，结合前端防伪标识与区块链的数据存储形式可以解决商品的防伪难题；基于区块链技术的Vechain（唯链）让商品拥有独立且唯一的身份认证，消费者可通过移动端确认商品的真伪，还可查看商品从生产商、物流、分销、海关商检等各个流通环节的信息，同时商家也可从中获知潜在客户。更重要的是区块链技术让整个供应链和渠道中不同角色共同建立“商品溯源”档案，并存储在一个无法篡改的区块链平台中，从而建立起一个品牌的“信用”平台。
Chandler told journalists that a combination of front-end anti-false marking and the form of data storage of block chains could solve the problem of commodity forgery prevention; Vechanin (chain-only) based on block-chain technology gave the commodity an independent and unique identity, allowing consumers to confirm the authenticity of the commodity by moving the end, as well as access to information on the commodity from the producer, logistics, distribution, customs clearance, etc. The vendor could also learn from potential customers. More importantly, block-chain technology allows different players across the entire supply chain and channel to create a “commodity traceability” file and store it in a grid platform that cannot be tampered with, thus creating a branded “credit” platform.
尽管区块链技术的应用场景正在不断扩大，它的关键词仍是探索。当前国内的风投开始关注与区块链相关的初创公司，也有不少人因此而创业。“区块链本身只是一项技术，却被不少人当成噱头”，徐明星表示，炒作噱头毫无意义，关键在于初创公司能否解决真实的用户需求。
While the application of block-chain technology is expanding, its keywords are still being explored. The current wind booms in the country are focusing on start-ups associated with block-chains, and many start up businesses.
随之而来的监管难题
The ensuing regulatory dilemma.
随着人们对区块链技术的关注，智能合约也浮出了水面。简单地说，区块链为智能合约提供可信的执行环境，智能合约为区块链扩展应用。
Smart contracts have surfaced as concerns block chain technology. Simply put, they provide a credible enforcement environment for smart contracts, which extend their application.
6月17日，黑客利用The DAO项目中智能合约的漏洞，劫持了高达360多万以太币（约6000万美元）。The DAO是一个基于以太坊的去中心化自治基金，没有任何中心化的管理机构，由集体决策进行投资各类区块链项目。钱德君表示，该事件让人质疑智能合约的安全性。看似智能合约的名声跌入谷底，究其原因是目前还缺一种在双方签署智能合约时扮演传统“律师”的角色。
On June 17, hackers seized up to 3.6 million dollars (about $60 million) of the smart contract in the DAO project. The DAO is a decentralised self-government fund based on the Etherms, with no central governing body to make a collective decision to invest in block-link projects. According to Chandler, the incident raises questions about the security of the smart contract. The reputation of what appears to be a smart contract falls to the bottom because there is currently a lack of a traditional “lawyer” role when both parties sign a smart contract.
智能合约是一个不以人的意志为转移、自动化执行的合约，一旦执行便无法终止。因此，必须有第三方角色来审查智能合约。随着创建和审查智能合约需求的增加，也会诞生新的行业。龚鸣指出，一旦有逻辑漏洞的智能合约被坏人利用，会产生破坏性的影响，随之产生的法律问题也需要解决。
As the demand for creating and reviewing smart contracts increases, a new industry also emerges. Nina points out that once a logically flawed smart contract is exploited by bad people, it will have devastating effects, and the resulting legal problems will need to be addressed.
尽管区块链、智能合约属于技术范畴，但它所应用的领域会产生相应的监管或法律问题。钱德君认为，金融业属于高监管行业，应用在金融领域的区块链技术，将催生出一个全球性的监管难题。中国银行原行长、中国互联网金融协会区块链研究工作组组长李礼辉认为，目前基于大数据中心的防控措施远不能满足区块链技术。针对新的技术结构，应该研发新的风险管控技术和应急措施。
Even though block chains and smart contracts fall within the technical category, the areas in which they are applied are subject to regulatory or legal problems. For the financial sector to be a highly regulated industry, the application of block chain technology in the financial sector will create a global regulatory challenge.
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