试论区块链技术在工程造价审计中的应用前景
(北京中煤正辰建设有限公司,北京 100120)
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摘要:通过分析区块链各项功能与我国工程审计的融合现状与发展革新,总结其在工程不同阶段建设造价跟踪审计中应用的难点和重点。建议工程建设单位针对造价审计职能,运用区块链技术,增设控制要点、把控信息风险并强化人员培训,旨在提高建筑项目的综合经济效益。关键词:区块链技术;工程造价;审计策略;应用前景Abstract:By analyzing the integration situation and innovation development of blockchain functions and engineering audit in China,this paper summarizes the difficulties and key points of blockchain application in the whole process auditing of project cost. Finally,it is suggested that construction enterprises should add audit points,control information risks and strengthen personnel training based on blockchain technology,in order to improve the comprehensive economic benefits of the project.Keywords:blockchain technology;project cost;audit strategy;application prospect参考文献[1] 李蒙,鲁曼,余宏亮.区块链技术下的建筑材料信息技术架构研究[J].建筑经济,2019(10):103-107.[2] 曹文岩,李明柱,王婉,等.区块链与施工管理相结合的应用展望[J].现代商贸工业,2019(18):95-96.[3] 刘立波.全过程造价管理在建筑工程管理中的应用[J].建筑技术开发,2018(15):90-91.[4] 邹玉亮,胡健锋,李四中,等.基于区块链技术的塔机运行数据监管研究[J].建筑机械化,2017(3):36-37+47.建筑经济,2020(6):80-83