Research On Audit Framework Of Financial Budget Execution Based On Blockchain Technology

With the development of information technology,audit technology has also been continuously updated and breakthrough.From traditional audits to computer-aided audits,to networked audits and artificial intelligence audits,the implementation of audit work is closely linked to the development of information technology.Blockchain technology has been used in various real economy fields.The four major international companies have successively carried out strategic layout in the field of blockchain,launched blockchain audit services and promoted audit applications.In 2017,the 19 th National Congress of the Communist Party of China proposed to strengthen the important role of audit in the supervision system,increase the tracking of the implementation of major national policies,and proposed the use information technology to improve audit efficiency and expand audit coverage.At the 2019 National Audit Work Conference,Auditor General Liu Zejun also clearly proposed to strengthen the supervision of financial audits,and actively promote and deepen the full coverage of public fund audits.In October 2019,General Secretary Xi Jinping emphasized "taking blockchain as an important breakthrough in independent innovation of core technology" during the 18 th collective study of the Politburo,"accelerating the development of blockchain technology and industrial innovation",which is the application of blockchain technology in government audit provides an opportunity.The "non-tamperable" and "traceability" technical features of the blockchain can promote full audit coverage to a certain extent,strengthen real-time supervision of the financial budget,and enhance the rationality,effectiveness and efficiency of the financial budget.This paper uses comparative analysis and case analysis on the basis of research literature,expounds the research and analysis of the application of blockchain technology in the physical industry at home and abroad,summarizes the relevant research status and trends at home and abroad;analyzes the current economic development environment in the era of big data,and conducted a survey on the auditing agency of City A on the theme of "Information Technology's Impact on Budget Execution Audit" to learn the current status of budget execution audit and analyze the current bottlenecks in budget execution audit goals and the demand for related technologies.The necessity and feasibility of applying blockchain technology to budget execution audits,and building a budget execution audit framework based on blockchain technology,applying specific cases to simulate audits,and then evaluating the simulation effects;in terms of content,methods,and processes compare the new framework with the current audit framework,analyze the superiority of the budget execution audit framework based on blockchain technology;then analyze the audit risk based on blockchain technology and how to deal with the corresponding audit risk,and provide reasonable suggestions for practical application;Finally,the future practical application of blockchain technology in budget execution audits is prospected.