In the context of electronicization, this article focuses on the four prerequisites for direct archiving of electronic accounting documents based on block chain technology. It is believed that there is a high correlation between the authenticity and reliability of financial electronic records and block chain technology, the access rights of university financial electronic records and the trustworthy authentication mechanism of block chain, the construction of financial electronic record supervision system and block chain consensus mechanism, and the limitations of financial business rules and block chain smart contracts. On the basis of correlation analysis, a block chain based university financial electronic record management model was constructed from the aspects of application layer, smart contract layer, business node, and data layer. The main positions and roles of various entities on the chain were analyzed in detail, including bill issuers, bill users, bill receivers, and bill searchers. This model has the characteristics of fast response speed, high security, and the ability to achieve paperless financial records, and can effectively meet the needs of university financial electronic record management. However, this electronic record management model still faces significant challenges in deployment mode, ecosystem establishment, security management, smart contract design, and other aspects, which need to be given attention in practical work. On the one hand, block chain technology can enhance the informatization level of financial electronic record management in universities; On the other hand, it can effectively improve the convenience of searching for financial electronic archives information in universities. With the continuous integration of block chain technology and the education field, establishing a secure, reliable, convenient, and open university financial electronic record management system will inevitably become a reality.
Published in | Journal of Finance and Accounting (Volume 11, Issue 6) |
DOI | 10.11648/j.jfa.20231106.13 |
Page(s) | 196-202 |
Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
Copyright |
Copyright © The Author(s), 2023. Published by Science Publishing Group |
University Financial, Electronic Archives, Block Chain
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APA Style
Xuemei, Y. (2023). Research on the Management Mode of College Financial Electronic Archives Based on Block Chain Technology. Journal of Finance and Accounting, 11(6), 196-202. https://doi.org/10.11648/j.jfa.20231106.13
ACS Style
Xuemei, Y. Research on the Management Mode of College Financial Electronic Archives Based on Block Chain Technology. J. Finance Account. 2023, 11(6), 196-202. doi: 10.11648/j.jfa.20231106.13
AMA Style
Xuemei Y. Research on the Management Mode of College Financial Electronic Archives Based on Block Chain Technology. J Finance Account. 2023;11(6):196-202. doi: 10.11648/j.jfa.20231106.13
@article{10.11648/j.jfa.20231106.13, author = {Yuan Xuemei}, title = {Research on the Management Mode of College Financial Electronic Archives Based on Block Chain Technology}, journal = {Journal of Finance and Accounting}, volume = {11}, number = {6}, pages = {196-202}, doi = {10.11648/j.jfa.20231106.13}, url = {https://doi.org/10.11648/j.jfa.20231106.13}, eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20231106.13}, abstract = {In the context of electronicization, this article focuses on the four prerequisites for direct archiving of electronic accounting documents based on block chain technology. It is believed that there is a high correlation between the authenticity and reliability of financial electronic records and block chain technology, the access rights of university financial electronic records and the trustworthy authentication mechanism of block chain, the construction of financial electronic record supervision system and block chain consensus mechanism, and the limitations of financial business rules and block chain smart contracts. On the basis of correlation analysis, a block chain based university financial electronic record management model was constructed from the aspects of application layer, smart contract layer, business node, and data layer. The main positions and roles of various entities on the chain were analyzed in detail, including bill issuers, bill users, bill receivers, and bill searchers. This model has the characteristics of fast response speed, high security, and the ability to achieve paperless financial records, and can effectively meet the needs of university financial electronic record management. However, this electronic record management model still faces significant challenges in deployment mode, ecosystem establishment, security management, smart contract design, and other aspects, which need to be given attention in practical work. On the one hand, block chain technology can enhance the informatization level of financial electronic record management in universities; On the other hand, it can effectively improve the convenience of searching for financial electronic archives information in universities. With the continuous integration of block chain technology and the education field, establishing a secure, reliable, convenient, and open university financial electronic record management system will inevitably become a reality. }, year = {2023} }
TY - JOUR T1 - Research on the Management Mode of College Financial Electronic Archives Based on Block Chain Technology AU - Yuan Xuemei Y1 - 2023/12/28 PY - 2023 N1 - https://doi.org/10.11648/j.jfa.20231106.13 DO - 10.11648/j.jfa.20231106.13 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 196 EP - 202 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20231106.13 AB - In the context of electronicization, this article focuses on the four prerequisites for direct archiving of electronic accounting documents based on block chain technology. It is believed that there is a high correlation between the authenticity and reliability of financial electronic records and block chain technology, the access rights of university financial electronic records and the trustworthy authentication mechanism of block chain, the construction of financial electronic record supervision system and block chain consensus mechanism, and the limitations of financial business rules and block chain smart contracts. On the basis of correlation analysis, a block chain based university financial electronic record management model was constructed from the aspects of application layer, smart contract layer, business node, and data layer. The main positions and roles of various entities on the chain were analyzed in detail, including bill issuers, bill users, bill receivers, and bill searchers. This model has the characteristics of fast response speed, high security, and the ability to achieve paperless financial records, and can effectively meet the needs of university financial electronic record management. However, this electronic record management model still faces significant challenges in deployment mode, ecosystem establishment, security management, smart contract design, and other aspects, which need to be given attention in practical work. On the one hand, block chain technology can enhance the informatization level of financial electronic record management in universities; On the other hand, it can effectively improve the convenience of searching for financial electronic archives information in universities. With the continuous integration of block chain technology and the education field, establishing a secure, reliable, convenient, and open university financial electronic record management system will inevitably become a reality. VL - 11 IS - 6 ER -