区块链技术论文

区块链概念最早于2008年提出，它是在已有技术上进行的独创性的组合创新，其核心技术包括P2P网络技术、非对称加密、共识机制、智能合约等。区块链技术特别适用于具备多方协作、节点共信、信用透明等特征的场景，天然具有降低信任成本、实现数据主权、提升运行效率等优势。产业界和学术界都不断对区块链技术进行研究和探索，但当前区块链发展仍面临不少挑战，主要集中在技术、场景以及顶层设计方面。

The block chain concept was first introduced in 2008 as an innovative portfolio innovation with existing technology, with core technologies such as P2P network technology, asymmetric encryption, consensus mechanisms, smart contracts, etc. Block chain technology is particularly suitable for scenarios characterized by multiple collaborations, nodes, transparency of credit, and naturally has the advantages of reducing trust costs, achieving data sovereignty, and improving efficiency. Industry and academia are constantly researching and exploring block chain technology, but there are still a number of challenges to the development of the block chain, focusing on technology, scenes, and top-level design.

2、国内外区块链发展现状

2. Status of development of the internal and external sector chains

1）各国政府高度重视区块链的发展，先后出台系列政策

1) Governments attach great importance to the development of the block chain, successively adopting a series of policies

从2016年开始各国政府已经关注到区块链的价值，2017年亚洲各国加快布局，2018年进入高速发展阶段，各国区块链技术的落地应用涌现。美国、英国和中国在应用方面布局较早，并在金融、供应链等行业领域形成丰富的应用案例。新加坡、日本、韩国等国区块链应用方向上较为聚焦，政策上较为开放。在经费支持方面，美国政府直接给予研究人员和区块链公司科研经费，英国、新加坡、日本、韩国主要以投资区块链项目为主。

Starting in 2016, governments have focused on the value of block chains, accelerating the deployment of Asian countries in 2017, moving to a high-speed phase of development in 2018, and deploying technology for block chains in various countries. The United States, the United Kingdom, and China have done so earlier and have developed rich applications in such sectors as finance, supply chains, etc. Singapore, Japan, and South Korea have become more focused and policy-open in their application. In terms of financial support, the United States Government has directly provided research and research to researchers and sector chain companies, with the United Kingdom, Singapore, Japan, and South Korea mainly focusing on investment block chain projects.

2）国内外巨头纷纷布局区块链产业，推动技术与应用发展

2. The development of technology and applications is being promoted by large domestic and international players in the cluster chain industry

国内外巨头企业于2015年便开始关注区块链技术，更多关注于技术研究与概念验证，部分企业于2106年开始进军区块链行业，2017年国内外各巨头企业动作更加频繁，纷纷开始落地应用探索，2018年则涌现出了一大批区块链解决方案和应用案例。国内外互联网企业非常关注区块链底层平台研发，推出区块链即服务（BaaS）平台，并在供应链金融、溯源、数字版权、物流追踪等方向积极探索应用。百度基于区块链开展百度百科数据上链、图腾存证，腾讯开展供应链金融应用及BaaS服务，阿里推出食品溯源、跨境结算等应用。

In 2015 large domestic and foreign firms began to focus on block chain technology, with more attention to technology research and conceptual validation, some of them began to move into the military block chain industry in 2106, with more frequent domestic and foreign firms moving in 2017, beginning to apply and explore local applications, and a large number of block chain solutions and applications emerged in 2018. Domestic and foreign Internet enterprises focused heavily on the development of block chain bottom platforms, the launch of sector chains as services (BaaS) platforms, and the active exploration of applications such as supply chain finance, traceability, digital copyright, logistics tracking.

3）开源是推动区块链技术发展的重要方式，国外社区活跃

3) Open source is an important way to facilitate the technological development of the block chain, with active communities abroad

开源是推动区块链技术发展的重要方式，涌现了以太坊、超级账本、DFINITY、BCOS、安链云、DNA等一系列开源平台，开源社区、企业界、高校经过积极探索在智能合约、分片存储、网络优化、跨链交互等方向创新形成了一系列关键技术，但以太坊等平台也经历了多次拥堵事件、安全事件，所以性能、容量、安全的优化提升是各个平台的关注点。另外，通过分析国内外区块链开源平台的关注度和活跃度，明显看出国内区块链开源平台的活跃度与国外存在一定差距，需要加大力度推进国内区块链开源平台的研发投入。

Open source is an important way to facilitate the technological development of block chains. A series of open-source platforms, such as Ether, Superbooks, DFINITY, BCOS, Ensemble Clouds, DNA, etc., have emerged. The active exploration by open-source communities, businesses, universities and universities of a range of key technologies in the direction of smart contracts, segment storage, network optimization, cross-chain interaction, etc. However, platforms such as Etheria have experienced a number of crowding events, security events, so performance, capacity, and safety optimization are the focus of the various platforms.

4）人才培养是区块链创新的关键，国内外高校积极布局

4. Talent development is the key to the innovation of the block chain, the positive layout of national and international institutions of higher learning

当前全球范围内共计29所高校已开设区块链相关课程和培训，大力培养区块链专业人才。我国总计10家高校开设了人才培养课程，位于全球之首，这表明中国在人才培养意识方面已经走在世界前列，其中上海地区已有4家高校开设相关课程，占中国高校总数的近一半，这四家高校中有三家位于杨浦区。

A total of 29 higher education institutions worldwide have offered courses and training in block-linking and have made great efforts to train professionals in block-linking. A total of 10 higher education institutions have launched a talent-training course, which is at the top of the world. This shows that China is one of the world’s leading institutions in terms of awareness-raising, including four in Shanghai, accounting for nearly half of the total number of Chinese higher education institutions, three of which are located in Yangpo District.

3、上海区块链技术与应用发展概况

3. Overview of the development of technology and applications in the Shanghai block chain

1）上海已形成完备的区块链产业生态，底层平台全国领先

1) Shanghai has a well-established block chain industry ecology, with the bottom platform leading the country

上海目前已经形成了从理论技术研究到底层平台研发再到行业应用创新的完整生态体系，复旦、交大、同济、财大等高校都在开展区块链技术的研究和人才培养，上海拥有工信部认定的微众银行、万向区块链、矩阵元联合打造的BCOS，众安研发的安链（AnnChain）等区块链开源平台，分布科技的DNA也通过中国电子标准化研究院的《区块链参考架构》符合性测试。在金融、供应链、航运物流等领域有一大批企业在开展应用研发，也成立了一些行业联盟、研究机构，在推动区块链产业发展过程中起到了巨大作用。

Shanghai has now developed an integrated ecological system from theoretical technological research to bottom-level research and development to industrial innovation. Higher educational institutions, such as the Instituto Nacional de Estudios estatos estatisticos, Convergence and Finance, are carrying out research and skills development in block-chain technologies. There are a large number of enterprises in the areas of finance, supply chains, shipping logistics, trade unions, research institutions, etc. that have been established to promote the development of block-chain industries.

2）上海出台了系列政策，高校、联盟协同推动区块链技术与应用

2) Shanghai has put in place a series of policies to promote block chain technology and applications in collaboration between universities and the Alliance

上海从2016年开始推动区块链技术研发和应用探索，下图为上海市区块链相关政策出台时间，截止目前上海各政府部门已出台近10项相关的政策和建议。

Since 2016, Shanghai has been promoting the development and application of block chain technologies. The following chart shows the timing of policies related to the Shanghai urban block chain. To date, almost 10 relevant policies and recommendations have been put in place by various Shanghai government departments.

上海自2016年4月开始，各企业机构纷纷成立了一系列联盟机构推动区块链技术的联合研发与应用，下图为相关联盟成立的时间，截止目前至少已有7家企业、机构和高校成立的联盟机构开展区块链的研究。

Since April 2016 in Shanghai, business institutions have set up a series of coalition institutions to promote joint research and development and application of block chain technologies. The following chart shows the time when the alliance has been formed. To date, at least seven business, institutional and university union bodies have been working on block chain research.

从2016年2月开始，上海高校已经开始推进区块链技术研究和人才培养，复旦大学、同济大学、上海交通大学、上海立信会计金融学院、上海大学、华东理工大学、上海财经大学等高校先后成立了研究机构、联合实验室等。

Starting in February 2016, the Shanghai University of Higher Education began to promote technological research and human resource development in block chains. Research institutes, joint laboratories, etc., have been set up at the University of Gangdan, the University of Shanghai Transport, the University of Shanghai Accounting and Finance, the University of Shanghai, the University of Technology in China and the University of Finance and Economics in Shanghai.

3）上海培育了一批技术创新企业，在技术方面有一定优势

3) Shanghai has developed a number of technological innovation enterprises with a certain technological advantage

根据工信部信息中心发布的2018中国区块链产业白皮书显示，截至2018年3月底，全国有区块链企业456家，目前上海有区块链企业95家位列全国第二；从国内区块链融资事件地域分布来看，上海有73轮次，排名全国第二，上海区块链发展有一定基础优势。从上海区块链企业注册地域来看，浦东新区数量最多，为27家，杨浦、松江、奉贤、宝山、虹口、黄埔等地区也是块链企业注册较多的区域。上海的万向区块链、分布科技、金丘科技等技术公司位于虹口、杨浦等地；同时，杨浦、浦东等区都有着高科技园区和高校分布，复旦大学、同济大学、上海财经大学都位于杨浦五角场。通过杨浦区的配套政策，相信杨浦将成为后续推进区块链发展的重要创新区域和基地之一。

According to the White Paper on the sector chain industry issued by the Information Centre of the Ministry of Trade and Communications, at the end of March 2018 there were 456 block-chain enterprises in the country, and 95 block-chain enterprises in Shanghai are currently the second largest in the country; in view of the geographical distribution of the financing of the sector chain in Shanghai, there are 73 rounds in Shanghai, ranked second in the country, and there are some fundamental advantages in the development of the sector chain. According to the list of companies in Shanghai, the number of new districts in Pudong is 27, and the areas of Yangpu, Songjiang, Hyun-hyun, Bosan, Rainbow Dok, Huang-ho, etc., are also well-registered in the chain.

根据国家知识产权局专利数据，我国已公开的区块链专利申请数量达到了2077件。上海申请数量为170项，与北京、广东、浙江有一定差距。目前，区块链的技术专利主要集中在数据技术、加密技术、共识技术、智能合约、区块链应用等方面，区块链应用的专利最多有700多项。上海区块链专利申请主要以企业为主，复旦、上海交大、同济区块链专利合计15项，从一个侧面反映了区块链的研发集中在企业，高校在中间的作用发挥还不明显，有必要鼓励高校在区块链理论技术方面做重点突破。

According to the patent data of the National Intellectual Property Office, the number of patent applications in the chain of blocks that have been made public has reached 2,077. The number of applications in Shanghai is 170, representing a certain gap between Beijing, Guangdong, and Zhejiang. At present, technology patents in the chain of blocks are concentrated on data technology, encryption, consensus technology, smart contracts, and the application of the chain of blocks. More than 700 patents have been applied in the chain of blocks.

经过两年多的探索，上海已经在供应链金融、保险、电子存证等行业领域有了试点应用，并形成了一批典型案例，为区块链的应用落地和推广起到了很好的示范效果。通过对上海近百家区块链企业调研和深入分析，编写组收集掌握了一手素材和典型案例，其中有特色的案例包括：万向区块链打造区块链+供应链金融服务平台，基于汽车产业核心企业数据，为中小企业供应商提供信用背书，开发供应链中的“长尾客户”，缓解多级供应商融资难、融资成本高的问题；众安保险采用区块链存储处理健康险电子保单21.27万份，涉及保费收入3736.36万元；连陌科技利用区块链和物联网技术，打造的全球首个区块链科技养殖项目“步步鸡”，获得中国区块链技术和产业发展论坛组织的第二届中国区块链开发大赛特等奖；电子数据存证产品-法链已为法大大等合作伙伴的150万/日电子合同提供存证后端。

After more than two years of exploration, Shanghai has piloted applications in the areas of supply chain finance, insurance, electronic record-keeping, etc., and has developed a set of typical cases that have served as a good model for the application and promotion of block chains. Through research and in-depth analysis of nearly 100 sector chain enterprises in Shanghai, the team has collected one-hand materials and typical cases, among which are the following: 10,000 block-to-block + supply chain financial services platforms based on core enterprise data for the auto industry, credit endorsements for small and medium-sized enterprise suppliers, development of “long-tail customers” in the supply chain, mitigation of multi-level supplier financing difficulties and high cost of financing; 21.27 million block-to-chain storage of health insurance electronic insurance policies dealing with insurance coverage, involving 37.36 million yuan in premium revenues; and the creation of “step chickens” for the scientific and technological production of the first global block-to-chain project, which has received a second Chinese segment prize for the development of the Chinese sector chain, organized by the Forum on Technology and Industrial Development of the Chinese District Chains; and electronic data storage products-to-legal chains have been used to provide electronic contracts to partners such as France.

4）上海区块链技术具有一定优势，但后续发展还存在不足

4) Shanghai block chain technology has some advantages, but there are gaps in subsequent development

上海在区块链发展方面具有一定的优势，例如拥有万向区块链、众安、分布科技、金丘科技等一批区块链技术研发企业，底层平台技术国内领先；区块链天然适用于多方协作、多信任主体间建立信任机制，上海拥有金融、航运、供应链等众多潜在应用场景；上海各大高校纷纷成立区块链研究机构，开展区块链教育与培训，具有一定人才储备。

Shanghai has some advantages in the development of the block chain, such as the existence of a number of technology research and development enterprises in block chains, such as 10,000-way block chains, crowd security, distribution technology, and gold mound technology, and the national leadership of bottom platform technology; the natural application of the block chain to multiple collaborations, confidence-building mechanisms among multi-trust players, and many potential applications such as finance, shipping and supply chains in Shanghai; and the formation of sector chain research institutes in Shanghai universities and universities to provide sector chain education and training, with a certain pool of personnel.

但是上海在一定程度上还存在不足，从前面分析可知，区块链技术起源于国外，国内在核心技术方面还不完善，许多底层平台依赖于国外开源项目；在产业应用方面，联盟组织发挥的作用还有待于挖掘和进一步加强，需要协同行业主管部门共同推动应用落地；上海区块链企业还是较为分散，产业各方很难形成合力，需要打造专门的集聚区，在顶层规划方便也需要进一步强化。

There are, however, a number of shortcomings in Shanghai, where it is clear from the preceding analysis that block chain technology originates from abroad, is not yet well developed at the domestic level in terms of core technology, and many bottom platforms are dependent on open-source projects abroad. In terms of industrial applications, the role played by coalition organizations has yet to be excavated and further strengthened and needs to be promoted in collaboration with industry authorities. Shanghai block chain enterprises are still fragmented, it is difficult for industry to forge synergies, there is a need to create specialized clusters, and the ease of planning at the top needs to be further strengthened.

4、上海区块链技术与产业发展建议

4. Recommendations for technological and industrial development of the Shanghai block chain

上海区块链技术与产业发展将紧密围绕上海“五个中心”建设的总体战略，抓住“信息互联网”向“价值互联网”发展升级的契机，培育具备全球规模和影响力的平台经济、全球规模和竞争力的行业巨头，不断创新应用新模式、探索产业新业态，服务上海创新之城、人文之城、生态之城建设。

The development of technology and industry in the Shanghai block chain will be closely centred on the overall strategy of building the Shanghai “five centres”, seizing the opportunity to upgrade the “information Internet” to the “value Internet”, nurturing a platform economy of global scale and impact, a global scale and competitiveness of industry giants, constantly innovating new models, exploring new industrial practices, and serving the city of innovation in Shanghai, the city of humanity, and the city of ecology.

上海在区块链底层平台研发方面相比国内其他地区有一定优势，结合目前区块链技术的发展趋势，我们建议从基础理论、技术平台、共性技术三方面进行投入和布局。基础理论方面：由于区块链是一项集成创新技术，目前的加密、共识算法等其核心技术，需要积极探索和创新，若要推动上海区块链技术能级的提升需要从基础研究开始培育，我们重点考虑区块链共识算法、智能合约形式化验证、抗量子隐私保护、跨链交互等；技术平台方面：解决当前区块链技术实际应用中所面临的问题，我们重点考虑区块链技术平台的性能优化和安全管控；共性服务方面：我们建议重点推动行业应用过程中的区块链功能、性能、安全等测试、验证服务环境建设等，帮助企业降低应用难度和成本。

Shanghai has a certain advantage over other parts of the country in terms of research and development of the platform at the bottom of the block chain, and, in the light of current trends in block chain technology, we propose inputs and layouts in three areas: basic theory, technology platforms, and common technologies. Fundamental theory: since block chains are an integrated and innovative technology, their core technologies, such as current encryption, consensus algorithms, etc., need to be actively explored and innovative. In order to advance the technological excellence of the chain in the Shanghai sector, we need to start to develop from basic research, focusing on sector chain consensus algorithms, intelligent contract formalization, counterweight privacy protection, cross-chain interaction, etc.; technological platform: addressing the problems faced in the practical application of current block chain technology, we focus on performance optimization and security control of the technology platform in the sector; and common services: we recommend that emphasis be placed on promoting sector chain functions, performance, safety, testing, etc., certification service environment, etc., to help enterprises reduce the difficulties and costs of application.

关键词:区块链；财务会计；“会计消亡论”；公开透明

Keywords: block chain; financial accounting; “accounting demise”; transparency

区块链技术在近年来被推上了各行各业的风口浪尖，因其所具备的分布式结构、公开透明、不可篡改等优点，为传统财务会计行业的变革提供了方法。区块链技术自身天然的分布式账本结构以及去中心化、公开透明、不易被篡改等特性在传统财务会计体系的变革与创新中拥有巨大的应用潜力，因此，在国内外区块链技术的研发与应用受到了各行业的高度关注。本论文旨在研究区块链技术与财务会计之间的联系和可应用前景，提出区块链的本质和特征，通过分析区块链技术在财务会计方面的优势和可优化应用的方面，研究区块链技术在财务会计方面的应用前景和可能出现的弊端问题，为未来发展提供一定的解决思路。

In recent years, block-chain technology has been pushed to the top of the spectrum of industries, providing a method of change in the traditional financial accounting industry by virtue of the advantages of its distributional structure, openness and non-frozenness. The block-chain technology itself has great application potential in changes and innovations in traditional financial accounting systems, and therefore the research and development and application of block-chain technology, both at home and abroad, is highly topical. The aim of this paper is to study the links and prospects for application between block-chain technology and financial accounting, to propose the essence and characteristics of the block-chain, to provide some solution for future development by analysing the advantages and optimal applications of block-chain technology in financial accounting.

一、区块链技术的概念

I. Concept of block chain technology

区块链的本质是一个公开的分布式账本，在分布式账本这个模式下，每个节点的权限皆平等，节点之间不需要授权，依靠共识机制维持运行，自发地、诚实地遵守预先设立的规则，形成了独自完成、自我完成的结构，并且通过数学算法、时间戳等技术，最大程度上降低风险，提高可靠程度并实现资源共享。

The essence of the block chain is an open distributed account book, in which each node is equal in terms of terms of authority, does not need to be authorized, operates between nodes, relies on consensus mechanisms, follows the pre-established rules spontaneously and honestly, forms a self-completed structure, and minimizes risk, improves reliability and achieves resource sharing through mathematical algorithms, time stampes, etc.

二、区块链技术的特征

II. Characteristics of block chain technology

第一，去中心化。传统的会计信息系统是一个高度中心化的结构，其容易出现信息泄露、被篡改等方面的问题。而在区块链的分布式结构下，无传统会计上的只有一个中心的情况，各个节点互不干扰，享有同等的权利与义务，能实现多个中心协作，降低了交易过程中信息的不对称情况，各个节点均遵循底层协议，无需人工接入，仅依靠机器更加可靠安全，同时可以有效地改善“拜占庭将军”问题，省略了中介机构的介入，保障了更大的稳定性与可信赖程度。第二，匿名性。为了保证各个节点的隐私，区块链技术采用密码学中的手段，而不是依靠第三方机构，减少了信用风险等问题，在数据完全公开的前提下，同时保障了私人隐私的安全性，有助于帮助企业在保护账户信息私密性的同时建立于外部信息系统的联系。第三，开放性。因为区块链技术的去中心化，所有节点都可以参与，所以面向的范围十分广泛，也最大程度上体现了信息的透明度，每一个数据的更新随时同步于其他节点，每一个节点都享有所有的信息。因此，只有保障数据的开放才能保证所有节点的参与性。第四，难以篡改。区块链上的内容需要采用密码学原理进行复杂的运算后才能记录上链，在通过验证后该信息将会被永久储存，并且在区块链上，后一个区块的内容会包含前一个区块的内容，造成篡改的难度非常大，从而使得信息更加安全，增强了数据的可靠性。

First, decentralisation. The traditional accounting information system is a highly centralized structure, which is easily exposed to information leaks, manipulations, etc. Under the distributional structure of the block chain, there is only one centre in the traditional accounting chain, there is no interference between nodes, there are equal rights and obligations, there are multiple central collaborations, there is less asymmetrical information in the course of a transaction, each node follows a bottom-level agreement, does not need manual access, relies only on the machine for more reliable security, and effectively improves the problem of “General Byzantine” by omitting the involvement of intermediaries, guaranteeing greater stability and trustability. Secondly, anonymity, in order to ensure privacy of the nodes, the use of cryptographic techniques in the nodes, rather than relying on third-party institutions, reduces issues of credit risk, while at the same time ensuring the security of private privacy, helps the enterprise to establish links to external information systems while protecting the confidentiality of account information. Third, openness.

三、区块链技术在财务会计领域中的发展现状与应用前景

III. Status and prospects for the development and application of block chain technology in the area of financial accounting

区块链技术所展现的诸多优点使得其应用范围格外广泛，其应用前景必然是全球性的。以太坊的创始人Buterlin提出区块链是一个神奇的电脑，旨在给世界带来一个创造新机制，说明了区块链是创造经济和社会制度的技术。2016 年区块链财团R3CEV发布了首个分布式账本实验，使用了以太坊和微软Azure的区块链服务连接了11 家成员银行，真正实现了无第三方参与的交易。“数学经济之父”Tapscott认为区块链在将来会成为一个完整的系统并发挥巨大作用，我们应该鼓励支持，企业也应当顺应当前趋势，才能为产生更多创意。加之Linux基金会、微软、谷歌等行业持续加大资金投入更加证明了区块链技术可应用的前景。而国内近年来区块链技术迅速发展，应用范围逐渐拓展。此前，招商银行在2007 年完成了一笔跨境人民币汇款任务，标志着业内首个区块链跨境清算平台上线。目前，中国人民银行、中央网信办、公安部相继出台了区块链相关监管规定，国内监管机制逐步建立，国内区块链应用将更加广泛。在未来，区块链技术应当加大对财务与会计活动的改变，改善财务会计信息系统。减少传统会计行业中心化的问题，减少人为的管理干预，建立自主管理的信息系统，让信息系统自动获取并自动处理信息，旨在提高会计信息系统的可靠性、自主性，实现真正的自主记账。传统会计行业存在投入大量人力物力，消耗大量的时间，仍然存在失误与疏漏，难以降低审计风险。由于区块链技术中的哈希算法有助于发现会计活动中的违规行为，从而大大规避了风险进而提高了安全性，其中注册会计师渎职的行为也会得到约束。将来在区块链技术下，可以完全实现每笔交易的可追溯性，在会计核算方面引入此技术，改造分布式账本系统，最大化区块链技术中去中心化这一特性，实现每一个节点都能参与其中，交易信息透明化、公开化，真正实现每一笔交易可追溯，便于审核时核对与检索，大大改善徇私舞弊等行为的发生。

In 2016, the block chain of accounting R3CEV published its first distributed book experiment, using the sector chain service of Temas and Microsoft Azure, connecting 11 member banks with a truly non-third-party-retrieval technology, introduced the block chain as a magic computer aimed at bringing to the world a new mechanism for creating economic and social systems. Tapscott, founder of the Mathematics Economics, suggested that the block chain would become a complete system in the future and play a significant role in the creation of a new economic and social system. In 2016, the block chain of accounts R3CEV published its first distributed book experiment, using the technology chain service of Temas and Microsoft Azure, connecting 11 member banks with the technology of the technology of the sector, effectively enabling transactions without third-party-party-retretardation.

四、区块链技术下会计人员面临的挑战

IV. Challenges for accountants under block chain technology

近年来，区块链技术逐渐渗透会计领域，在优越的区块链技术下，大大降低了财务风险，处理海量的数据具有更大的优势，因此会计人员所面临的挑战是巨大的，需要从多个方面提升自己的专业知识与素养，否则在未来将会面临淘汰的风险。

In recent years, block chain technology has gradually infiltrated the area of accounting, significantly reducing financial risks under superior block chain technology, and there is greater advantage in handling big data, so the challenges faced by accountants are enormous and need to upgrade their expertise and literacy in a number of ways, without which they will face the risk of future phase-out.

（一）计算机水平落后

(i) Poor computer standards

互联网时代的背景下，会计人员不能仅仅局限于纸质账本，更需要优良的计算机知识储备。计算机技术与区块链技术相结合，兼顾了大量数据的储存与安全性，这些主流的技术需要会计人员熟练掌握，只有具备完备的计算机知识才能解决未来工作中面临的一系列问题，这需要会计人员加强对计算机知识的深入学习，企业也应当加大培养和提高对聘用会计人员计算机水平的要求。

In the context of the Internet age, accountants cannot be confined only to paper-based books, but they need a better computer knowledge stock. Computer technology, combined with block-chain technology, balances the storage and security of a large amount of data, and these mainstream technologies require skilled accountants, who only have adequate computer knowledge to solve a range of problems facing their future work. This requires greater in-depth learning by accountants about computer knowledge.

（二）专业素养不够完备

(ii) Inadequacy of professional qualifications

区块链技术的不断地发展，会计人员相较于计算机技术而言被替代将成为隐患，准确性的不断强调对会计人员的专业素养也在不断提高。区块链技术下的分布式账簿有别于传统的总账账簿，要求全面掌握数据的来龙去脉，实现传统账簿与分布式账簿的对接，不断优化业务系统，保障数据的传输、分享、调取的熟练性，这些都需要会计人员具备深厚的专业素养，需要学习更多的数据分析方法，判断环境的变化并采取预先措施。

The continuous development of block-chain technology, the replacement of accountants as compared to computer technology, and the increasing emphasis on accuracy on professional literacy among accountants. Distributed books under block-chain technology are different from traditional general ledgers, requiring full access to data, matching traditional books with distributed books, continuously optimizing business systems, safeguarding data transmission, sharing, retrieval proficiency, and learning more methods of data analysis, judging changes in the environment and taking proactive measures.

（三）对风险预测的把控不足

(iii) Inadequate control over risk projections

虽然目前区块链的技术还不算成熟，但是会计人员要有对未来行业主流思想的感知力，对未来风险加以衡量，加快自身转型，复合型人才才是未来市场所需要的人才。区块链技术能代替基本的计算与审计问题，但是具有对未来风险判断和综合分析的会计人员是不能被替代的，会计人员要对风险具有灵敏的洞察力，综合评估风险与价值等各方面再做出决策，只有对区块链技术下产生的海量信息有很强的处理问题的能力，才能不被变革的浪潮所淘汰。

While the technology of block chains is not yet mature, accountants need to have a sense of the future industry’s dominant thinking, measure future risks, and accelerate their own transformation, so that complex talent is the talent needed in the future market. Block chain technologies can replace basic computing and auditing issues, but accountants with future risk judgements and integrated analysis cannot be replaced, and accountants need to be sensitive to risks, assess risks and value in an integrated manner before making decisions, and only if they have a strong capacity to deal with the volume of information generated under block chain technologies can they not be eliminated from the tide of change.

五、财务会计行业未来应对措施

V. Future responses of the financial accounting profession

（一）加快人员转型

(i) Accelerating personnel transformation

未来在区块链技术逐渐应用的趋势下，企业应加强会计人员转型，打造更加适合未来发展的综合型人才。引导会计人员深入理解区块链技术，以便于提升工作价值，根据业务需要重新梳理业务，对数据加强分析，将区块链技术更好地运用到未来的业务处理工作中，以便大量数据的提取、共享、输送等。与此同时加强与思想较先进企业的交流学习，不断提升企业素养与追求。

In the future, in the light of the trend towards the progressive application of block chain technology, enterprises should strengthen the transformation of accounting staff to create more integrated talent that is more suitable for future development.

（二）会计监督创新

(ii) Innovations in accounting oversight

区块链技术所具备的难以篡改与时间戳等功能，从而保障了会计信息的可信度与安全度，对于会计人员滥用权力等行为有据可依，对于虚假交易与试图违法等行为将会被扼杀在摇篮里，企业应当把握好区块链技术中这一优势，完善审计监督系统，实现会计监督创新，政府完善法律监督体系加以一定的行政监督，充分发挥内部审计机构的作用。这将为审计大大降低时间与成本，也将提高企业管理中的震慑力。

Block chain technology has features that are difficult to tamper with and time stamp, thereby safeguarding the credibility and security of accounting information. There is evidence of abuse of authority by accountants, which will be stifled in the cradle. Businesses should take advantage of block chain technology, improve audit oversight systems, achieve accounting oversight innovations, improve government legal oversight systems with some degree of administrative oversight, and give full effect to the role of internal audit bodies. This will significantly reduce the time and cost of audits and increase the deterrent effect of business management.

（三）出台相关制度

(iii) Introduction of a system

区块链技术尚处在初期发展阶段，未来虽然具备较深的发展潜力，但是现在相关法律制度仍然不够完善。如果缺少相关制度，在未来交易过程中出现矛盾或重大问题时很难得到解决，没有设立统一的标准，监管上也将出现难度，区块链技术也将很难继续得到推广与认同，财务会计行业应当加快制度化，通过立法与政府指导规范市场，发挥区块链技术的更大优势。六、结语随着行业对环境更加高效、透明化的追求，区块链技术应运而生。区块链技术所涵盖的主流思想必将影响各个行业，伴随着国际会计准则重制，区块链技术对财务会计行业的影响是巨大的，在这其中，会计人员有更多的机会从事富有挑战性的工作，作为会计人员更需要“取其精华，去其糟粕”，充分掌握与运用其所带来的优势，对自身也可以重新审视，不断提升自我，增强职业竞争力，在技术变革的当下努力转型成为复合型人才。企业也不应当停滞不前，面对大环境做出积极的转变，注重人才培养和提高企业自身素质，努力创造价值，做足准备以便于在未来占得先机。

Block chain technology is still in its early stages of development, but the relevant legal system is still incomplete. Without the system, it will be difficult to resolve conflicts or major problems in the course of future transactions. There will be no uniform standards, regulatory difficulties, financial chain technology will continue to be difficult to popularize and identify. The financial accounting industry should be more institutionalized, using legislation and government guidance to regulate the market, using the greater advantages of block chain technology.

参考文献

References

作为新技术代表的区块链，正在争议和争论中慢慢进化，区块链通过复杂加密技术、共识机制设计和算法表现了其特征，一些模糊的特征开始明朗化。区块链可能将重新定义文化经济，并带来新文化变革和文化进步。这里不就区块链技术本身进行解析，而将结合新文化经济的特点，简要分析区块链思想对新文化经济将要产生的影响。

The block chain, which represents the new technology, is slowly evolving in the debate and controversy, and its features are manifested through sophisticated encryption techniques, consensus-building mechanisms, and algorithms, and some vague features are beginning to crystallize. The block chain may redefine the cultural economy and bring about new cultural changes and advances. Instead of deconstructing the block chain technology itself, it will briefly analyse the impact that the block chain idea will have on the new cultural economy, taking into account the characteristics of the new cultural economy.

区块链与新文化经济的创新性特征

Innovative features of block chains and the new cultural economy

文化产业是文化经济的核心部分，文化产业的发展也进入了新的发展阶段。当前，以创新和创业为特征的文化产业业态既符合国家“双创战略”，也符合经济新常态的一般规律，所以尤其受到业界的重视。新文化经济发展中，区块链将在以下两个方面影响其创新性。

Cultural industries are a central part of the cultural economy, and the development of cultural industries has entered a new stage of development. At present, the cultural industries, characterized by innovation and entrepreneurship, are in line with both the national “double-in” strategy and the general pattern of the new normal of the economy, and are therefore particularly valued by the industry.

第一，去中心化思想推动文化治理创新。区块链技术是不是去中心化是有争议的，但至少对现有僵化的中心化模式提出了挑战。区块链能够建立一种弱中心、小中心集群，从而结束现有的中心化模式僵化、专制、笨拙的文化治理方式。区块链源于P2P（点对点、端对端）的网络技术思想，为文化治理这一重大命题提供新的视野。政府、行业组织和企业以及文化消费者都是文化治理结构必不可少的一环，在旧的治理体制下，越向下越不具备治理权，但这种情况在互联网生态下开始改变。互联网经济环境下，文化主体更加分散，文化禀赋差异化更加明显，社会化文化自治势在必行。DAO（去中心化自治组织）被认为是区块链版本的重要形式，这是一种区块链技术平台支撑的治理模式创新，它不需要通过原有的中心实现有限度的社会自治。区块链的“去中心化”，不仅为文化治理提供新的技术解决方案，也契合了新时期文化治理的新特征。

In the context of the Internet economy, cultural fundamentals are more fragmented, cultural differences become more visible, and social cultural autonomy becomes imperative. The DAO (decentralized self-government organization) is seen as an important form of the regional chain version, an innovation in the governance model underpinned by the technological platform of the regional chain, which does not need to be “decentralized” in a limited chain of social autonomy.

第二，去中介化思想推动文化商业模式创新。“中介”在社会分工时代的巨大进步，在传统商业社会中具有提高经济效率的作用。在文化产业的产业链中，中介同样具有“不可替代”的作用。但是，这种“不可替代”可能将成为历史了。文化商业生态原本通过可信的中介建立系统化的信任机制，但当中介成为一种垄断，“去中介化”反倒成为提高经效率的新诉求。区块链是一种分布式系统，每个节点能够不再通过中介实现交易，将文化产品流通和交易体系彻底扁平化，这将引发文化产业的商业模式变革。目前互联网线上交易仍旧是“强中介”模式，区块链实现的是“去中介”或“弱中介”模式，充分降低中间成本，更多实现文化生产者的利益。

The “intermediate” is a great advance in the era of social division of labour and has the effect of improving economic efficiency in traditional business societies. In the industrial chain of cultural industries, the intermediary also has the role of “irresistible”.

第三，分布式思想激发创意阶层的创新动力。文化生产不仅限于文化产业领域，同时存在于泛文化产业和创意经济的各个领域，共同构成了文化生产的巨型生态圈。文化生产的重要环节包括生产（产生版权和其他权利）、交易、传播、流通、消费等，同时存在个性化和非标化特征。分布式是区块链技术的主要思想内容。信息和数据在区块链系统中分布式储存、分布式传播、分布式记账，并通过“代币”等激励来建立市场民主机制，而不再集中于某个中心的数据库或账本。分布式思想是“古老”而新鲜的思想，各个主体基于自有节点的能力决定参与民有、民治的深度，共同维护系统安全和利益，这种思想非常契合文化生产的特点。由于区块链技术的应用，文化生产的个性化、非标化特性得以保留，创意者阶层得以维护。同时，分布式技术有可能解决文化生产非标化与工业化的矛盾，形成文化生产的后工业化新特征。

Cultural production is not limited to the sphere of cultural industries, but is also present in various areas of the pan-cultural industry and the creative economy, which together constitute a mega-cosm of cultural production. The important components of cultural production include production (creation of copyrights and other rights), trade, dissemination, circulation, consumption, etc., coupled with individualized and non-characterized features.

区块链与新文化经济的要素性特征

Elements of a block chain and a new cultural economy

要素性是新文化经济的另一个重要特征，即“文化”以要素的形式作用于经济发展本身，而在微观经济层面体现为一种权利。这种权利是知识产权，是版权，是任何一种可评估有价值的增值能力。科技和文化是当前经济发展的双动力，但文化动力到底如何实现其价值？笔者曾提出，文化和经济的关系比较形而上，那么文化的要素性不如从产业的文化动力问题入手，文化作为一种能够反复使用的边际报酬递增的要素投入已经受到产业重视。在这种产业实践中，区块链可能发挥的空间更加广阔。

Elements are another important feature of the new cultural economy: “culture” acts in its own form as an element of economic development, and at the microeconomic level as a right. This right is intellectual property, copyright, and any value-added capacity that can be assessed.

第一，区块链的集体维护思想促进知识社会构建。区块链主要通过在数据层的加密技术和时间戳来实现数据和信息的不可逆和不可篡改。《中国区块链技术和应用发展白皮书（2016版）》认为：“随着知识经济的兴起，知识产权已成为市场竞争力的核心要素。互联网应是知识产权保护的前沿阵地，但当下的互联网生态里知识产权侵权现象严重，网络著作权官司纠纷频发，侵蚀原创精神、行政保护力度较弱、举证困难、维权成本过高等问题成为内容产业的尖锐痛点。”区块链以分布式、加密技术和时间戳实现不可逆、不可篡改，体现了区块链集体维护的思想。这是从业者最为感兴趣的一点，因为这与每个人的自身权益紧密相关。我国关于知识经济的讨论已经20年，知识经济的基础是确权和知识产权的有效利用。知识经济的重要矛盾是知识产权和知识外部性之间的矛盾，区块链为解决这一矛盾提供了新路径。根据许多区块链研究专家的判读，除了金融领域，知识产权领域可能是区块链技术最具社会影响的领域。

The White Paper on the Technology and Application Development of the Block Chain in China (2016 edition) states: “Intellectual property rights have become a central element of market competitiveness with the emergence of a knowledge-based economy. The Internet should be the frontline for intellectual property protection, but intellectual property rights violations in the current Internet ecology have been a major factor in the debate on the intellectual economy for 20 years. The important contradiction between intellectual property rights and the effective use of intellectual property rights has been the contradiction between intellectual property rights and the external nature of intellectual property.

第二，价值互联思想推动文化金融变革和文化产权价值化。互联网从信息互联到价值互联是一种本质的飞跃，这使得区块链与金融体系关系密切。区块链能否实现价值互联目前还受到怀疑，但随着区块链项目的纷纷落地，价值互联已非遥不可及。区块链使文化生产领域和文化金融领域的价值传输具有了可靠的一种共性技术和“基础设施”。传统金融机构的互联网化和互联网金融模式开发将利用区块链进行变革，这是区块链实现价值互联网转型对文化领域的直接影响。同时，互联网文化金融也将有具有文化领域特色的独特价值互联体系。区块链系统下，每个参与主体的相关数据都有了明确的所有权、使用权、交易权，区块链服务每个环节并提供共识评价场景建设、消费参与、众创众包众筹等等平台，文化生产的每个环节都能产生价值（形成数字资产）。

Second, value-connected ideas drive cultural financial change and cultural property values. The Internet is a fundamental leap from information to value-connection, which makes the value chain closely linked to the financial system. The value-interconnectivity of block chains is currently questionable, but with the proliferation of block-chain projects, value-interconnection is no longer remote. Block chains provide a reliable technology of commonality and “infrastructure” for the transmission of values in the field of cultural production and cultural finance. Internetization and the development of Internet finance models in traditional financial institutions will take advantage of the value-connected Internet chains, which have a direct impact on the cultural sphere. At the same time, Internet cultural finance will have a unique value-interconnection system with cultural features.

区块链与新文化经济的融合性特征

Integration features of block chains with the new cultural economy

新文化经济的第三个特征是融合性，这一特征非常明显地体现在泛文化产业及文化产业与相关产业的融合上，文化产业的边界越来模糊，在非文化产业领域文化所带来的增加值日益明显。

The third feature of the new cultural economy is its integration, which is very evident in the integration of the broad cultural and cultural industries with the related industries, the blurring of the boundaries of the cultural industries and the increasing value added of culture in the non-cultural industries.

2014年3月，国务院公布《关于推进文化创意和设计服务与相关产业融合发展的若干意见》。2016年12月，国务院印发《“十三五”国家战略性新兴产业发展规划》，“数字创意产业”成为五大产业或五大产业群之一。这两个文件是与文化产业融合直接相关的最重要的政策风向标。

In March 2014, the State Council published its Opinions on Promoting the Integration of Cultural Creative and Design Services and Related Industries. In December 2016, the State Council issued the "13th Five-Year National Development Plan for Strategic and Emerging Industries" and “Digital Creative Industries” became one of the five major industries or clusters. These documents are the most important policy guidelines directly related to the integration of cultural industries.

区块链如何影响产业融合性，是否能加速产业融合，还需深入观察和探讨，但有一点是确定的：在区块链视角下，突破产业边界首先是产业语境统一化。区块链的分布式、去信任和集体维护的特性，首先实现主体的话语权，各个主体具有共同治理的权利，那么不同产业领域将极大消除语境的壁垒。

The way in which block chains affect industrial integration and accelerate industrial integration needs to be seen and explored in depth, but one thing is certain: from the point of view of block chains, breaking industrial boundaries is, first and foremost, the unification of the industrial context. The distribution, trust, and collective preservation of characteristics of block chains, first of all, the right of the subject to speak and the right of each subject to govern together, so that barriers in different sectors of industry will be greatly removed.

在数字技术方面，区块链技术作为互联网甚至物联网的底层技术，将充分保障数字技术开发者、使用者、消费者的权益。唯有数字技术领域各方权益得到保障，才能推动数字技术与文化创意产业的融合。

As far as digital technology is concerned, block-chain technology, as the bottom of the Internet and even of the Internet, will fully safeguard the rights and interests of digital technology developers, users, and consumers. Only by safeguarding the rights and interests of all parties in the field of digital technology can digital technology and creative cultural industries be integrated.

另外，智能合约是区块链的重要内容之一，其体现的市场经济契约精神和治理理念，对新文化经济的市场机制变革将产生深远影响。

In addition, smart contracts are an important part of the chain, embodying the spirit of the market economy contract and the concept of governance, and will have far-reaching implications for the transformation of market mechanisms in the new cultural economy.

关键词：区块链体育乡村乡村体育

Keywords: block chain and rural sports

1、前言

* The present document was not edited before being sent to the United Nations translation services.

十九大以来，新时代全面发展乡村体育阶段已经到来。乡村人口约占超过全国总人口的一半。2018年《关于体育扶贫工程的实施意见》的出台标志着乡村的体育扶贫被正式纳入部署工作。为积极配合国家乡村振兴战略，2017年农业部和国家体育总局联合印发《关于进一步加强农民体育工作的指导意见》，发展乡村体育服务体系，实现乡村经济驱动力由劳动力到人力资本的转变。我国的社会体育指导员53万人左右，平均算来，每2000人才能够配备一名社会体育指导员，并且90%以上的社会体育指导员集中在城市，乡村的社会指导员数目寥寥。尽管乡村教师可以作为社会指导员队伍的一员，但乡村体育教师仍出现人力资源贫困状况。区块链具有工作效率高、安全系数好、共识机制、分布式数据存储、点对点传输、去中心化的优点，对于解决乡村体育中的群众锻炼和社会指导有较强的理论依据和实践价值。

In line with the National Strategy for Rural Renewal, in 2017 the Ministry of Agriculture and the National Directorate of Sports jointly issued the Guidance for the Further Enhancement of Rural Sports Work, developing a rural sports service system and transforming the rural economy from workforce to human capital. Around 530,000 social sports instructors in the country, on average, every 2,000 can be equipped with a social sports instructor, and more than 90% of social sports instructors are concentrated in urban areas, with very few rural social instructors. Although rural teachers can be part of the social guidance team, rural sports teachers still experience human resource poverty. The regional chains have the advantage of working efficiently, good safety factors, consensus-building mechanisms, distributed data storage, point-to-point transmission, de-centreization, and have a stronger theoretical basis and practical value in solving the problem of mass exercise and social guidance in rural sports.

2、乡村体育发展现状

2. The current state of sports development in rural areas

2.1、乡村体育群众锻炼的发展现状

2.1. Current state of development of sports activities in rural areas

根据资料显示乡村公共体育服务指数为0.82。到2020年，农民人均体育健身场地面积将到1.8m2。陕西省政府也颁发了《陕西省全民健身条例》、《陕西人民政府关于进一步加强县级体育工作意见》。乡村体育服务体系的建立有利于社会保障制度的建立，国家对于乡村体育事业和乡村振兴的重视程度是乡村体育服务体系发展的经济基础。区块链具有工作效率高、安全系数好、共识机制、分布式数据存储、点对点传输、去中心化的优点。乡村体育群众锻炼体系数据库包含锻炼场地、个人健康资料，锻炼积分、乡村赛事等数据资料。按一个生产大队或者每个家庭的乡村居民的人数多少来划分体育锻炼群体。处于全国前列的乡村体育发达的省份江、闽、浙三省中，江苏70%以上的行政村人均2.32m2健身场地面积，福建省做到了“村村篮球场”的乡村体育基础设施的配备，而陕西省在建设上还未走到前列。

The Government of Shaanxi province has also issued regulations on general fitness in Shaanxi province, the opinion of the Xianxi People’s Government on the further strengthening of sports work at the district level. The establishment of the rural sports service system is conducive to the establishment of a social security system, and the country’s emphasis on rural sports and rural revitalization is the economic basis for the development of the rural sports service system. The sector chain has the advantage of working efficiency, good safety factors, consensus mechanisms, distributed data storage, point-to-point transmission, and decentralisation.

2.2、乡村体育社会指导的发展现状

2.2. Status of the development of social guidance in sports in rural areas

国家规定2020年，全国80%的行政村要配备至少一名乡村社会体育指导员。国家所规定的乡村体育教师与乡村学校学生的比例是1:200。陕西省政府也颁发了《陕西省全民健身条例》、《陕西省全民健身实施计划（2016-2020年）》、《陕西人民政府关于进一步加强县级体育工作意见》。落实国家规定的行政村开展乡村体育活动和乡村体育设施维护的基本补助金额为每年1200元。镇级有“三个一”即：一片综合健身场地、一处室内健身用房、一个带看台的灯光球场，行政村、小区具有乡村农民的健身场地。群众“六个身边”工程：体育健身组织、活动、赛事、设施、文化、指导。陕西省关于乡村体育社会指导员的媒体宣传的配备有：乡村村民委员会、乡村广播电台、乡村报刊、乡村公共体育场馆、乡村网络乡村健身辅导站、乡村电视台。乡村体育治理运行体系（图1）的是政府、社会和村民协同治理的过程。区块链具有工作效率高、安全系数好、共识机制、分布式数据存储、点对点传输、去中心化的优点。乡村体育社会指导区块链平台数据库包含乡村体育锻炼场地数据库、乡村体育农民个人健康资料数据库、乡村体育农民个人锻炼积分数据库、乡村体育赛事数据库、乡村体育社会指导记录数据库等。按一个生产大队或者每个家庭的乡村居民的人数多少来划分体育锻炼群体。陕西省在推进“体育扶贫”战略中，探索运用区块链技术完善体系，着力推动陕西省乡村体育社会指导员体系的发展。

The Government of Xingxi Province has also issued the Regulations on National Fitness in Shaanxi Province, the Plan for the Implementation of National Fitness in Xingxi Province (2016-2020), and the Opinion of the Xingxi People's Government on the further strengthening of sports work at the district level. The basic subsidy for the implementation of State-mandated rural sports activities and the maintenance of rural sports facilities in the administrative villages amounts to 1,200 yuan per year. There are “three ones” at the township level: a comprehensive gymnasium, an indoor gymnasium, a lightball yard with a watch pad, a gymnasium in the countryside, a gymnasium in the countryside, a gymnasium in the countryside, a gymnasium in the countryside, a sports site in the countryside.

3、乡村体育群众锻炼存在的问题

3. Problems in the exercise of rural sports people

3.1、农民缺乏体育锻炼意识和体育运动机会

3.1. Lack of physical activity awareness and sports opportunities for farmers

驻村务农乡村农民、在乡村企业、建筑工程等务工的农民工、外地打工的农民工、留守儿童、留守妇女、留守老人等的乡村体育需求的类群分散多元化与乡村体育器材供给不足之间存在矛盾。从体育社会学的角度出发，乡村老人的运动锻炼健康的价值观会影响乡村年轻人和中老年人的体育锻炼行为。

There is a contradiction between the diversification of rural sports needs, such as village farmers, rural workers working in village enterprises, construction works, rural workers, children left behind, women left behind, the elderly, etc., and the inadequate supply of sports equipment in rural areas. From the standpoint of sports sociology, the exercise of healthy values among the rural elderly influences the exercise behaviour of young and middle-aged people in rural areas.

3.2、乡村体育贫困，体育基础设施落后

3.2 Rural sports poverty and poor sports infrastructure

乡村的体育场地设施建设整体水平低，因为城乡二元结构的差异，乡村的体育场地设施资金投入不足并且存在规划标准不明晰的问题。“养”乡村的体育场地设施的检修机制不完善。

The overall level of construction of sports facilities in rural areas is low because of the difference between urban and rural binary structures, insufficient investment of funds and unclear planning criteria for sports facilities in rural areas.

3.3、乡村公共体育服务工作不到位，不合理

3.3. Inadequacy and irrationality of public sports services in rural areas

乡村体育赛事缺位，乡村经济发展不充分。乡镇政府体育管理机构有文体站、综合站、文化服务中心等。官民两重性的矛盾所导致的村民的乡村体育锻炼失范行为、信息传达能力羸弱。

There is a shortage of places in rural sports and insufficient rural economic development.

3.4、体育信息咨询需求不对等，体育政策法规辐射面较小

3.4. Unequal demand for sports information and less radiation in sports policy regulations

乡村村民缺乏组织化的指导和示范、乡村村民缺乏诉求的传达通道、乡村村民缺乏体育指导。

Village villagers lack organized guidance and demonstration, village villagers lack access to communication channels for their claims, and village villagers lack sports guidance.

4、区块链技术在乡村体育群众锻炼中的应用

4. Application of block chain technology in rural sports mass exercise

4.1、“对症下药”引导乡村农民的需求目的，“捡起”被闲置的乡村场地

4.1. “Drug-in” orientation of rural farmers' needs, “pick-up” of idle rural sites

乡村农民的家庭为一个区块链的单位，助力乡村健身联动机制。在新乡村的体育健身与体育赛事中宣传和普及体育锻炼的知识和方法，改变新型农民的体育锻炼行为的行动逻辑，增强新型农民间的运动健身经验交流，培养新型农民的终身体育锻炼习惯，丰富新型农民的文娱体育生活。乡村体育非盈利性的社团组织最具代表性的是乡村广场舞组织。有效利用“四荒地”、乡村的闲置房屋、集体建设用地等乡村的资产资源，乡村企事业单位、乡村学校体育设施共建共享与乡村农民的健身场地资产资源实现运行维护和低收费甚至免费的费用补偿机制，借助社会力量资本投资或者捐赠乡村农民的健身场地的激励机制。根据实际情况规定好乡村体育健身设施的类型、控制规模、扩大服务半径、增多数量、丰富功能等，例如，小篮球场帮助减小乡村农民的运动负荷、建立和规范化健身走廊、体育场馆、10分钟健身圈等基础的体育设施。

Rural farmers’ families are part of a community chain that supports the rural gymnasium movement mechanism. In new villages, the knowledge and methods of physical exercise are promoted and disseminated in sports and physical fitness events, changes in the logic of physical exercise behaviour of new farmers, increases the exchange of experience between new types of farmers in sports and physical fitness for life, and fosters the practice of physical exercise for new types of farmers, enriching the recreational and recreational life of new types of farmers. The most representative group of non-profit associations in rural sports is the village square dance organization.

4.2、建立区块链激励机制，创新工作方式

4.2. Establishment of incentive mechanisms for block chains and innovation of working methods

借鉴《陕西省全民健身实施计划（2016-2020年）》中的群众体育全民健身的激励机制，通过区块链技术记录乡村村民的公共积分、健身人群、运动场馆、健身设施，科学指导、赛事活动、发放乡村村民的体育消费券等。镇级有“三个一”即：一片综合健身场地、一处室内健身用房、一个带看台的灯光球场，行政村、小区具有乡村农民的健身场地。借鉴健康陕西网、健身运动公众号和健身运动APP，掌上化“乡村通、村村通、户户通”的乡村体育群众锻炼的区块链系统。

Based on the incentives for mass physical fitness in the Implementation Plan for National Fitness in Shaanxi Province (2016 - 2020), public scores, fitness groups, sports halls, gymnasiums, sports facilities, scientific guidance, events, distribution of sports vouchers for rural villagers, etc., are recorded at the district level. There are “three ones” at the town level: a comprehensive gymnasium, an indoor gymnasium, a light-and-light court with a viewer, a rural farmer's gymnasium in an administrative village and a small district.

5、区块链技术在乡村体育社会指导中的应用

5. Application of block chain technology in the social guidance of rural sports

5.1、依据农民不同层次的体育健身需求，提高乡村体育社会指导水平

5.1. Improved social guidance in rural sports, based on the needs of farmers at different levels of physical fitness

乡村农民以家庭成员为实现乡村体育健身联动机制，新型农民的体育健身与体育赛事中宣传和普及体育锻炼的知识和方法，改变新型农民的体育锻炼行为的行动逻辑，增强新型农民间的运动健身经验交流，培养新型农民的终身体育锻炼习惯，丰富新型农民的文娱体育生活。农村体育非盈利性的社团组织最具代表性的是乡村广场舞群体。依据新型农民不同层次的体育健身需求，科学合理化地配置体育锻炼器材设施，提高乡村体育社会指导水平，改变新型农民体育锻炼的健身理念，培养社会主义新农村农民的阳光文明和健康的生活方式。全国群众体育项目单项协会、中华全国体育总会、中国老年人体育协会等协会吸纳乡村农民发展为协会的会员，指导行为以及避免乡村农民的体育运动性损伤。

Rural farmers use their family members as a means of bringing about sports and physical fitness in rural areas, promoting and popularizing the knowledge and methods of physical exercise in sports and sports events among new farmers, changing the logic of sports and physical activity among new farmers, enhancing the exchange of experience in sports and physical fitness among new farmers, developing new types of sports and physical activity throughout life, and enriching the recreational and sporting life of new farmers. Rural sports non-profit associations organize the most representative group of rural square dance groups. Based on the needs of new farmers for sports and physical fitness at different levels, scientific rationalization of sports and physical exercise facilities, raising the level of social guidance in rural sports, changing the concept of physical and physical exercise among new types of farmers, and fostering a culture of sunlight and healthy lifestyles among new socialist rural farmers. Associations such as the National Association of Popular Sports Projects, the All China Sports Federation, the Chinese Sports Association for the Elderly, etc. include rural farmers as members of associations, directing behaviour and avoiding physical and sporting damage among rural farmers.

5.2、建立乡村体育社会指导区块链激励机制

5.2. Incentives for the establishment of a chain of social guidance blocks for rural sports

建立乡村农民体育社会组织网络，建立线上网络指导乡村体育运动社会指导区块链平台。乡村农民体育协会与乡村文体站、乡村文化服务中心、乡村综合站、乡村老年体育协会等协同联动。借鉴《陕西省全民健身实施计划（2016-2020年）》中的群众体育全民健身的激励机制，通过区块链技术记录乡村村民的公共积分、健身人群、运动场馆、健身设施，科学指导、赛事活动、发放乡村村民的体育消费券等。借鉴健康陕西网、健身运动公众号和健身运动APP，掌上化“乡村通、村村通、户户通”的乡村体育社会指导区块链系统。建立区块链乡村体育社会指导的子数据库群：乡村体育时事信息数据库、乡村农民健身管理数据库、乡村农民体质监测数据库、乡村农民体育信息采集系统数据库、乡村农民电子健康档案数据库、乡村体育赛事参与数据库、乡村体育场馆预定数据库等。为乡村体育竞赛活动添加更多元素：撒网、割麦、插秧等劳作元素，端午节、元旦节、重阳节等节日元素，武术、马拉松、排舞、登山、龙舟等体育项目元素。

Building on the incentive mechanisms of the National Physical Health Implementation Plan (2016-2020) for mass physical fitness, the creation of a network of social organizations for rural farmers' sports, the recording of public scores of rural villagers, the fitness population, sports stadiums, gymnastics facilities, scientific guidance, events, distribution of sports vouchers for rural villagers, etc., using health networks, fitness publics and gymnasiums, village sports centres, village sports centres, village sports centres, village sports complexes, village sports complexes, etc., as well as the system of social guidance blocks for rural sports. The creation of sub-databanks for the social guidance of rural sports in the district chains: database of information on village sports events, database of village farmers' fitness management, database of physical monitoring of village farmers' sports, database of village farmers' sports information collection systems, database of village farmers' electronic health records, database of village sports events, database of planned village sports stadiums, village sports stadiums, etc.

【关键词】“一带一路” 区块链技术 国际金融合作

[Keywords] "All the way," block chain technology, international financial cooperation.

一、导言

Introduction

伴随着比特币的发展，作为根基的区块链技术也因其安全、便捷的特性也逐渐得到了银行与金融业的关注。人类社会不断进步与发展，但我们如今依然沿袭着数百年前诞生的金融交易体系，而其弊端正日益暴露。代替现金流通的有价证券的票据近年来屡次出现丢失的现象，运营着世界级的金融电文网络SWIFT CODE也多次遭受黑客袭击造成巨大损失。尤其是现阶段“一带一路”背景下，我国金融体系将要面临跨国结算、金融监管等难题，传统的技术已经无法满足现阶段和未来的需要，而区块链技术的应用可以在很大程度上保障资金安全、信息不可更改。区块链技术在金融领域的应用也逐渐走向成熟，纳斯达克在2015年首次使用了基于区块链技术的Nasdaq LINQ交易平台，提高私人股权交易的效率；Visa也开始开发一个基于该技术的App，以彻底变革汽车购买流程。毫无疑问，未来区块链技术将在金融交易领域发挥巨大的作用。因此对区块链技术在金融交易领域的研究是非常必要的。本文将从“一带一路”下的金融需求角度出发，从国际支付结算、证券交易、银行征信、金融监管四个方面进行分析论述区块链技术在金融交易领域的应用，并对区块链技术在我国一带一路中的应用提出政策建议。

In recent years, instruments that replace cash-flowed securities have been lost several times, operating the world-class financial message network SWIFT CODE, which has also suffered huge losses as a result of hacking. In particular, at this stage, our financial system will face difficult problems with cross-border settlements, financial regulation, and so forth, traditional technologies will no longer be able to meet current and future needs, and the application of block technologies will, to a large extent, guarantee financial security, information integrity.

二、应用领域分析

II. ANALYSIS OF APPLICATION AREAS

“一带一路”战略是中国社会经济发展和对外开放的重大战略，在这一战略中，金融不仅要起到先行的作用，更要在各领域起到支撑作用。金融在“一带一路”中的应用包括政策性银行信贷支持、跨国交易与结算、跨国投资和贸易投资保险等领域。我们选取了国际支付结算、证券交易、银行征信、金融监管四个重要方面，探讨区块链技术的应用。

The “one-way” strategy is a major strategy for China's socio-economic development and openness to the outside world, in which finance not only plays a leading role, but also supports various areas. Its application in the “one-way” area includes policy-oriented bank credit support, cross-border transactions and settlements, and cross-border investment and trade investment insurance.

（一）国际支付结算

(i) International settlement of payments

传统的跨国结算方式主要有：托收、承汇兑和委托收款三种形式。而这三种形式都需要借助银行的服务。传统的支付结算通过中介进行交易，要经过开户行、对手行、央行、境外银行。在此过程中每一个机构都有自己的账务系统，彼此之间需要建立关系，确立有授信额度；每笔交易需要在本银行记录，还要与交易对手进行清算和对账等，导致交易速度慢，成本高。大量人力的介入加大了信息的危险性，各银行依赖的SWIFT CODE在近年来频频遭受攻击更是暴露了这个问题。而相对来说，区块链系统在结算中具有高安全性、隐私保护和高冗余储存的特点。区块链系统是由大量节点共同组成的，不存在中心化的硬件或管理机构，且任一节点的损坏或者失去都不会影响整个系统的运作。区块链带有时间戳，由多个节点同时验证和记录，每个参与节点都能获得一份完整数据库的拷贝。一旦信息经过验证添加到区块链上，就会永久地存储起来， 除非能够同时控制整个系统中超过51%的节点，否则篡改和伪造的发生可能性几乎不存在。另外节点间无需公开身份，只有掌握了私钥的人才能开启自己的“钱包”，保障了交易方的隐私。因此我们可以看到区块链技术在支付结算领域具有巨大的应用价值和前景。

There are three types of traditional cross-border settlements: collection, transfer, and commissioning. These three forms require the help of banks. The traditional payment settlements are traded through intermediaries, through open-accounts, rivals, central banks, and offshore banks.

（二）金融交易

(ii) Financial transactions

在当前以美元为主的国际金融体系中，“一带一路”沿线国家以美元为国际结算的主要货币，大大加剧了成本，同时汇率波动风险、信用风险和贬值风险等风险也加大了金融交易的不确定性。加之体制上存在着的帮助美国向国际转嫁其金融危机的“特里芬悖论”，使“一带一路”沿线国家的金融互联互通难上加难。在此时区块链技术便显示出其去中心化、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，在推进“一带一路”建设的巨大作用。通过建立一个虚拟货币支付系统，为各国提供一个高度透明的互联网国际交易平台以及安全、可靠的交易环境。届时该平台可基于各国的共识与协商而建构，这样不仅可以免去银行、国际支付平台等机构的复杂操作程序，提高交易的效率，还可规避因国家间不同法律、风俗等差异而带来的不便与交易限制。

In the current US dollar-based international financial system, the major US dollar-based currencies of countries along the “one-way” route have significantly increased costs, while risks such as exchange rate fluctuations, credit risk, and the risk of devaluation have increased the uncertainty of financial transactions. Added to the institutional “Triffin paradox” that has helped the US to transfer to its financial crisis, making financial connectivity difficult for countries along the “one-way” route.

（三）银行征信

(iii) Bank letters

目前，商业银行开展跨国信贷业务，最先要审查借款主体的金融信用。各个国家银行分别建立借款主体的信用征集信息，需要查询时，再向有合作关系的他国银行、他国信用保险机构、银行在他国行分行等调取信息，流程诸多，且需要多重审核，以致信息不完整、数据不及时、使用效率低、使用成本高等问题。而这些问题在跨境征信合作中尤为突出。跨境征信合作是“一带一路”金融合作的重要内容。要实现“一带一路”国家金融合作就必须加强与“一带一路”国家和地区征信管理部门在培育征信市场发展、征信机构监管、建立共同信用评级体系和标准、防范信用风险、保护信息主体合法权益等方面的沟通。同时加强征信机构、评级机构之间的交流与合作。而区块链技术可以依靠程序算法自动记录征信信息，并存储在区块链网络上，使信息透明、篡改难度高、使用成本低并可以实时更新。各商业银行得以以加密的形式存储并共享客户的信用状况，在客户申请贷款时不必到央行申请查询征信，即去中心化，贷款机构通过调取区块链的相应信息数据即可完成全部征信工作。

At present, commercial banks conduct cross-border credit operations, starting with a review of the financial creditworthiness of borrowers. Cross-border letter-writing cooperation is an important element of “one-way” financial cooperation. For “one-way” national financial cooperation to be achieved, communication with partner banks, credit insurance agencies of other countries, branches of banks in other countries, etc. must be enhanced with respect to the development of credit markets, the regulation of credit institutions, the establishment of common credit rating systems and standards, the protection of credit risks, and the protection of the legitimate rights and interests of information subjects.

（四）金融监管

(iv) Financial regulation

随着“一带一路”的推进，我国在金融监管方面面临的挑战也日益加剧，对外经济发展同时也带来了资金外流与金融风险的增加。而影子银行与地下钱庄无疑起了推波助澜的作用。据德意志银行估计，中国影子银行业2012年规模约为21万亿元人民币，相当于国内生产总值的40%。盲目生长的影子银行会导致信用过度扩张，而且这部分信用扩张亟待有效监管，如果不加以控制，可能会重蹈美国金融危机的覆辙。而非法地下钱庄对中国金融市场与实体经济的影响与冲击也十分巨大。其不仅会加剧资金外流，大量外资不正当的进入中国，还会严重干扰中国的货币政策。而区块链技术可以为我国加强金融监管提供新的途径。基于区块链，各金融机构将收集和验证的客户信息数字化后，上传至相应的区块；同时，为交易中的实体提供电子身份证明信息（私钥），并将二者联系起来，任何交易的发生都需要经过该私钥银行手中的公钥验证，并由用户地址进行，这就决定了区块链上数据的可追溯性。并且监管部门可以通过设置检测程序，自动剔除异常交易，提高监管效率。

The shadow banking industry in China was estimated by the Deutsche Bank to be about 21 trillion yuan yuan in 2012, equivalent to 40% of GDP. Blindly growing shadow banks led to excessive credit expansion, which, if not controlled, was likely to repeat the mistakes of the US financial crisis.

三、结论与建议

III. CONCLUSIONS AND RECOMMENDATIONS

上文就区块链技术在一带一路下国际支付结算、证券交易、银行征信、金融监管四个方面的应用进行了论述，并进一步探讨了区块链技术的应用可能会面临的问题。要真正实现区块链技术在“一带一路”中的广泛应用，必须加强我国与沿线各国的金融机构合作，建立高度透明的互联网国际交易平台以及安全可靠的交易环境，以提高交易效率。

The application of block chain technology in international payments settlements, securities transactions, bank letters, and financial regulation has been discussed above, and the possible problems in the application of block chain technology have been further explored. To truly achieve the widespread application of block chain technology in the “one-way” context, it is important to strengthen our country's cooperation with financial institutions in the countries along the route by establishing a highly transparent Internet platform for international transactions and a safe and secure trading environment to improve the efficiency of transactions.

同时，基于区块链技术高度依赖于其网络效应，我国在探索区块链技术时，应尽快展开与各大国际金融组织的合作。并且鉴于我国区块链技术的发展正方兴未艾，中国区块链技术创新与应用联盟也正式成立。各大金融机构应尽快在实践区块链技术的基础上尽早形成行业规则，以实现制度化、标准化，提高其安全性，为日后的法律制度建立奠定基础。

At the same time, based on the fact that block chain technology is highly dependent on its network effects, our country should begin to cooperate as soon as possible with the major international financial organizations when exploring block chain technology. In view of the positive developments in block chain technology, the China Block Chain Alliance for Technological Innovation and Applications has been formally established. The major financial institutions should develop industry rules as soon as possible, on the basis of practical block chain technology, in order to institutionalize, standardize, enhance security and lay the foundations for a future legal system.

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