区块链技术范例6篇

区块链的应用

Application of block chains

也就是说，把病人医疗记录保存在去中心化公共网络中，并验证每个数据的变动，如同区块链追踪比特币的每一次交易一样。

In other words, the patient's medical records are kept in a decentralised public network and every data change is verified, as is the block chain tracking every bitcoin transaction.

二是在金融方面的应用。区块链技术旨在取缔第三方，从根本上解决契约双方的信任问题，立竿见影地降低交易成本。因此，这项技术的应用能够提升现有金融体系最核心的生产系统。比如，对支付体系、中央托管、证券结算、中央对手方以及交易数据库等领域产生重大影响。区块链技术具有开发潜力的业务包括主数据管理、证券等资产的发行服务、资产交易、交易确认、复杂资产记录和匹配、净额清算等等。目前很多机构在测试区块链技术，但它们并不是用它做数字货币交易。除了货币交易记录，区块链还能安全、永久地保存其他重要信息。比如，银行和金融公司可以用它来管理金融资产。Visa和万事达等信用卡公司正试图用区块链的科技改善处理汇款的方式，通过全球处理网络降低银行与金融机构之间的交易成本。

Second is the financial application. Block-chain technology is designed to eliminate third parties, address fundamental issues of trust between the parties to the contract, and immediately reduce transaction costs. Thus, it can be applied to upgrade the production systems at the core of the current financial system. For example, it has a significant impact on payment systems, central hosting, securities settlements, central counterparts, and transaction databases.

三是在政府方面的应用。目前，美国国会正在积极鼓励应用区块链技术，希望人们能够看到在比特币背后区块链有着广阔的应用潜力。施卫克特是来自亚利桑那州的共和党人，他和同事――科罗拉多州代表贾莱德?波利斯最近创建了国会区块链委员会。他认为，由于比特币多遭诟病，许多决策者和政府官员一直对区块链有所顾忌。政府应首先采用区块链技术，比如区块链能够更高效地管理医疗记录、纳税申报、投票记录和身份管理等信息处理。波利斯表示，一些联邦机构和州政府已经在测试区块链应用了。比如，国土安全局正在用分布式账本追踪边界监控设备的数据。此外，已经有人投身新兴的区块链软件平台“以太坊”，还有人应用私人或半私人化的区块链。

Three are government applications. The United States Congress is currently actively encouraging the application of block chain technology, hoping that people will see a wide range of applications in the block chain behind Bitcoin. Schwickt is a Republican from Arizona, and he and his colleague, Colorado's Representative Jared Polys, have recently created the Congressional Block Chain Committee. He argues that many policymakers and government officials have been concerned about the block chain because of Bitcoin's hysteria. The government should first use block chain technology, such as the ability to manage medical records, tax declarations, voting records and identity management more efficiently.

优势改变市场

The advantage changes the market.

区块链的应用将对未来的市场产生以下影响：

The application of block chains will have the following implications for future markets:

一是个人而非品牌将通过控制uPort、Blockstack等服务控制个人身份和信息。

One is that individuals rather than brands will control personal identity and information by controlling services such as uPort, Blockstack, etc.

二是品牌亲和力联合分布式的特性，代表一系列核心价值观，比如人们可以选择进入有审查制度支持的大巴扎市场，而不是以往的ebay、亚马逊等购物平台。

The second is the identity of brand-affinity alliances, representing a range of core values, such as access to the Greater Barza market, supported by censorship, rather than previous shopping platforms such as ebay and Amazon.

三是企业未来获得商业价值，不再是通过获取用户信息，而是在于企业如何帮助用户使用、解释和联合信息。

The third is the future acquisition of business value by enterprises, no longer through access to user information, but through how they help users to use, interpret and combine information.

四是供应链将成为价值主张的关键一环，比如沃尔玛集团计划用区块链追溯中国进口猪肉的产地。

The fourth is that the supply chain will be a key link to value advocacy, such as the Wal-Mart Group's plan to use a block chain to trace the origin of Chinese pork imports.

五是顾客忠实积分和优惠券将通过shapeshift等区块链服务成为可自由交易和互换的资产。单单一个客户积分是不足以将顾客与一个商业关系捆绑在一起的。

The fifth is that customer integrity credits and coupons will be freely traded and interchangeable through block-chain services such as shapeshift.

六是关注度不再是免费的。用户使用如脸书、twitter等社交平台上的关注度和参与度将获得奖励和付费。商家需要以一种更有意义的方式加入社交平台保障参与度，不能购买关注度。这些仅仅只是一个开始。

Users will be rewarded and paid for using attention and participation on social platforms such as Facebook, twitter, etc. Businesses need to join social platforms in a more meaningful way to guarantee participation, not to buy attention. These are just the beginnings.

发展障碍

Impediments to development

目前，资金转移服务属于国家或各联邦的管辖范畴，许可法规又比较混乱。基于区块链的商业模式在挑战传统的金钱交易观念，很多公司在错综复杂的法律条款下显得无所适从。许多金融科技公司希望在“监管绿区”――即沙盒（Sandbox――在受限的安全环境中运行应用程序的一种做法）上，他们可以大胆地进行产品测试而无需担心触犯法律。现在，英国和新加坡已经有这样的“监管绿区”。

At present, money-transfer services fall under the jurisdiction of the state or the federated states, and licensing regulations are more confusing. Business models based on block chains challenge traditional concepts of monetary transactions, and many companies appear to be out of line with complex legal provisions.

一、引言

Introduction

狭义上的区块链技术是基于密码学中椭圆曲线数字签名算法（ECDSA）实现去中心化的数据库技术，将区块以链的方式组合在一起形成数据结构，以参与者共识为基础存储有先后关系的、能在系统内验证的数据。广义的区块链技术则是利用加密链式区块结构来验证与存储数据、利用分布式节点共识算法来生成和更新数据、利用自动化脚本代码（智能合约）来编程和操作数据的一种全新的去中心化基础架构与分布式计算范式（Kavanagh D，2015）。区块链的概念首次由Satoshi Nakamoto（2009）在论文《比特币：一种点对点的电子现金系统》中提出。O’Dwyer（2014）提出应用区块链技术来保护敏感数据、个人隐私等。Kishigami J（2015）等提出将区块链应用到数字内容版权的保护上，改变传统的CAS和DRM模式。R.Dennis（2015）提出了一种基于区块链的声誉系统。国内对区块链技术研究刚刚起步，相关著作较少。从实际应用来看，除个别应用开始小范围推广外，绝大部分运用仍未走出实验室。

The narrow block chain technology is based on a new decentralized database technology based on the cryptographic elliptical digital signature algorithm (EDCSA), which combines blocks into a data structure in a chain-based way, storing sequentially validated data based on the consensus of the participants. The broad block chain technology is the use of an encrypted chain block structure to validate and store data, the use of distributed node consensus algorithms to generate and update data, the use of automated script code (intellectual contract) programming and operation data (Kavanagh D, 2015). For the first time, the concept of a block chain was proposed by Satoshi Nakamoto (2009) in Bitcoin: a point-to-point electronic cash system. O'Dwyer (2014) proposes the application of block chain technology to protect sensitive data, personal privacy, etc. Kishigami J (2015) proposes to apply to digital copyright protection and change the traditional CAS and DRM model.

区块链技术具有去中心化、分布式账单、可靠安全以及透明公开等特点，使其在数字加密货币、金融和社会系统中有广泛的应用前景，给金融机构带来巨大的潜力和价值。多国央行、国际金融巨头、交易所及IT行业巨头纷纷涌入区块链领域，其投资规模呈现爆发式增长。在经济金融全球化时代，加强区块链技术在金融领域的应用问题研究，对探索我国金融业务创新与发展具有重要的理论和现实意义。

In an era of economic and financial globalization, the strengthening of the application of block-chain technologies in the financial field is an important theoretical and practical tool for exploring innovation and development of our financial operations.

二、国内外区块链技术研发与应用前景

II. PROSPECTS FOR THE DEVELOPMENT AND APPLICATION OF TECHNOLOGY IN AND OUT OF THE REGULAR LEVEL

区块链作为拥有巨大应用潜力的新技术，必将给全球金融业带来革命性的变革。如何在金融业务创新发展中发挥用武之地，全球金融界正以各种形式开展一系列探索（见表1、表2）。

Block chains, as new technologies with enormous application potential, are bound to revolutionize the global financial sector. How to play a role in innovative development of financial operations, the global financial community is engaged in a series of explorations in various forms (see tables 1, 2).

三、区块链技术对金融业务创新的主要潜在影响

III. The main potential impact of block chain technology on innovation in financial operations

（一）冲击现有支付机构的平台功能，改变支付体系和架构

(i) Impacting the platform function of existing payment institutions and changing payment systems and structures

区块链技术具有灵活的架构，可能重塑信用形成机制，尤其是区块链的去中心化机制，即第三方支付的资金监管功能可由“智能合约”自动替代，将冲击第三方支付的根基，在保证信息安全的同时有效提升系统的运营效率和降低成本，大大提高资金利用率（侯本旗和赵飞，2015）。区块链会使第三方支付逐步被边缘化，目前已涌现了Ripple和Circle等多种支付清算类应用，特别是像R3CEV联盟机构，冲击现有机构如支付宝的平台功能，并将可能改变现有金融体系中的交易、清算和结算流程（见图1）。据麦肯锡预测，如在全球范围内应用区块链技术开展B2B跨境支付与结算业务，则其每笔交易成本可将从约26美元降至15美元。

Block chain technology has a flexible structure that may reshape credit formation mechanisms, in particular the decentralized mechanism of the block chain, whereby third-party payment control functions can be automatically replaced by “intelligent contracts”, which can hit the foundation of third-party payments, effectively enhance the operational efficiency and reduce the cost of systems while ensuring information security, and significantly increase the utilization of funds (Hoxun and Zhao Fei, 2015). The block chain will gradually marginalize third-party payments and now has multiple payment-related liquidation applications, such as Ripple and Circle, in particular R3CEV Union institutions, impacting the platform functions of existing institutions, such as payment of treasures, and will potentially alter the transaction, liquidation and settlement processes in the existing financial system (see figure 1). McKenzie predicts that if B2B cross-border payments and settlement operations are implemented with the application of block chain technology on a global scale, the cost of each transaction can be reduced from approximately $26 to $15.

（二）数据信息不可篡改，弥补现有金融服务功能的不足

(ii) Data information cannot be tampered with to compensate for deficiencies in the functionality of existing financial services

区块链系统通过公钥和私钥的加密、解密对交易进行处理，交易的主体及交易内容都被记录在区块链上，任何交易都可被追踪和查询，数据信息不可篡改，具有更强的公信力。借鉴区块链和加密技术，核查外部数据源、确认满足特定触发条件后激活并执行合约，促进不同系统间的协调，提升数据交换效率（见图2）。2015年末，纳斯达克首次利用区块链技术完成和记录了一项私人证券交易，从股权交易市场标准结算时间的3天，区块链技术的应用将交易时间从股权交易市场标准时间3天缩短至10分钟、结算风险降低99%，从而有效降低资金成本和系统性风险。

Block chain systems handle transactions through encryption and decryption of public and private keys, the subject and the contents of the transaction are recorded on the block chain, and any transaction is traceable and searchable, data information cannot be tampered with and is more credible. Drawing on block chains and encryption techniques, external data sources are verified, specific trigger conditions are confirmed, contracts are activated and enforced, coordination between different systems is promoted, and data exchange efficiency is enhanced (see figure 2). In late 2015, NASDAQ completed and recorded for the first time a private securities transaction using block chain technology, three days from the standard settlement time in the stock exchange market, application of block chain technology reduced transaction time from 3 days to 10 minutes, settlement risk was reduced by 99 per cent, thereby effectively reducing the financial costs and systemic risks.

（三）优化共识机制，提高系统的安全性和私密性

(iii) Optimization of consensus mechanisms to enhance system security and privacy

高安全性的智能合约可编程，实现主动或被动的处理数据，接受、储存和发送价值，以及控制和管理各类链上智能资产等功能，即区块链使用散列算法加时间戳（Timestamping），既可保证交易信息的真实性、独立性和保密性，又为交易提供时间上的证明。如供应链金融借助区块链技术的“智能合约”功能自动进行支付，大大降低人工成本并减少因人工交易造成失误的可能性，极大提高交易效率和安全性。据麦肯锡测算，从全球范围来看，在供应链金融业务中广泛开展区块链技术应用，可使银行一年风险成本缩减11―16亿美元。

High-security smart contracts can be programmed to achieve either active or passive processing of data, acceptance, storage and transmission of value, as well as functions such as control and management of smart assets in various chains, i.e. block chains using hash algorithms plus time stamping, both to guarantee the authenticity, independence and confidentiality of transaction information and to provide proof of time for transactions. Automatic payments in supply chain finance using the “smart contract” function of block chain technology can significantly reduce labour costs and reduce the likelihood of errors due to manual transactions, leading to significant efficiency and security gains. McKinsey calculates that, globally, the widespread application of block chain technology in supply chain finance operations can reduce banks' risk costs by $1.1 to $1.6 billion a year.

（四）大幅改变信用风险管理模式，具有广泛金融业务创新的潜力

(iv) Significant changes in credit risk management models with the potential to innovate in a wide range of financial operations

区块链技术是使用全新的加密认证技术和去中心化的机制，通过新的信用创造方式，大幅改变信用风险管理模式，降低交易风险与成本，实现金融资源优化配置。从技术特性来看，区块链与传统数据库既有紧密的联系又存在显著差异（见表3），为涉及数据库应用的行业发展提供了新的技术选择，两者的有机结合必将产生强大的融合效应，形成全新的发展模式，在主数据管理、复杂资产交易管理等领域具有广泛开发的潜力。

Block chain technology, which uses new encryption authentication techniques and decentralised mechanisms, significantly alters credit risk management models, reduces transaction risks and costs, and optimizes the allocation of financial resources through new credit creation. In terms of technical characteristics, block chains have both strong links and significant differences with traditional databases (see table 3), providing new technological options for industry development involving database applications, and the organic integration of the two is bound to have a strong integration effect, leading to a new development model with extensive potential in such areas as master data management and complex asset transactions management.

（五）降低金融监管的难度与成本，规范市场行为与秩序

(v) Reducing the difficulty and cost of financial regulation and regulating market behaviour and order

区块链的分布式系统具有透明、公开、不可篡改等特性，可做到实时平账，避免事后审计，降低企业成本，降低结算与支付的出错率，实时监控每一笔资金的流入流出情况，适用于合规、审计和风控领域，从而为审计和监管单位提供数据透明性。银行业基于区块链技术可监测分析、识别异常交易，及时发现并能有效防止欺诈、洗钱等犯罪行为。近?啄昀矗?世界各国商业银行和金融公司为应对日趋严格的金融监管要求，不断加大人力和物力的投入。根据高盛测算，区块链可以驱动全行业因减少人力开支和反洗钱监管罚款而实现30―50亿美元的成本节约（见表4）。

The block chain distribution system is transparent, open, non-manufactured, etc., allowing real-time reconciliation, avoidance of ex post audits, reduction of enterprise costs, reduction of settlement and payment error rates, real-time monitoring of the flow of each sum of money, applicable to the areas of compliance, auditing and wind control, thus providing transparency of data for audit and regulatory units. The banking sector is based on block-chain technology to monitor, analyse, identify unusual transactions, detect and effectively prevent crimes such as fraud and money-laundering in a timely manner.

四、我国区块链金融业务创新所面临的困难与挑战

IV. Difficulties and challenges in innovative financial operations in our block chains

（一）相关法律法规建设相对滞后

(i) Relative delays in the development of relevant laws and regulations

一是区块链的去中心化机制，冲击了现行的国家监管体制，对现有业务监管体系形成挑战。将该技术整合至银行现有制度的成本较高，当数据规模增大时，低效的查询和挖掘分析将使其数据透明性的优势形同虚设，链状的数据结构和大量内容的直接记录将使得拥有反洗钱职能的监管机构也无法在可接受的时间内完成对数据的解读。二是区块链相关的制度规范、法律法规建设相对滞后，导致市场主体相关活动风险无形中被放大。如智能合约涉及的法律责任界定不明确。智能合约利用计算机代码在合约方之间阐述、验证和执行合同，是用代码来表述，而典型合同是用自然语言起草。当智能合约执行和典型合同之间出现相应纠纷时，涉及法律责任界定就不明确。同时，成熟资本市场和传统交易所，任何一个金融创新产品上线都有业务所有权人（owner），而智能合约一旦有漏洞，归属智能合约开发者负责还是由运行智能合约的平台来负责，难以界定。

The first is the decentralization of the block chain, which affects the existing national regulatory system and challenges the existing business regulatory system. The cost of integrating the technology into the existing banking system is high. When the size of the data increases, inefficient search and excavation analysis will make their data transparent advantages redundant, and the direct recording of chain data structures and large amounts of content will make it impossible for regulators with anti-money-laundering functions to interpret the data within an acceptable time frame. The second is the relative delay in the development of institutional norms, laws and regulations related to the block chain, leading to an increase in the intangible risk associated with market-related activities.

（二）绝大部分运用仍未走出实验室，建立完善的区块链应用仍面临众多技术挑战

(ii) The vast majority of applications remain outside the laboratory, and the establishment of well-established block chain applications continues to face numerous technical challenges

从区块链实践进展来看，大部分仍处于构想与测试进程中，要获得市场和监管部门的认可还面临不少的困难。一是大规模交易与区块链膨胀处置能力问题。由于区块链采用分布式的存储方式，占用存储的巨大空间，且去中心化的确认机制，交易时间延迟较长，导致在实际应用中交易量低、对存储空间膨胀的抗压能力差。二是智能合约的循环执行与灵活性差。智能合约具有自我循环执行特性，与高频交易类似，导致显著放大价格波动；且区块链数据信息一旦写入，不可篡改，交易后无法退回，灵活性较差，需事先设置例外追索机制。三是竞争性技术挑战。如在通信领域应用区块链技术，信息传递的安全性会大大增强。量子技术也可做到，量子通信――利用量子纠缠效应进行信息传递，同样具有高效安全的特点，近年来更是取得了不小的进展，很可能与区块链技术形成竞争态势。

Much of this is still in the process of conceptualization and testing, and there are difficulties in obtaining the approval of markets and regulators. First, large-scale trading and block chain expansion disposal problems. Because of the distributional storage of block chains, the use of large storage space and decentralized confirmation mechanisms, the length of transactions is long, leading to a low volume of transactions in practical applications and a poor resilience to the expansion of storage space. Second, the circular implementation and flexibility of smart contracts. Smart contracts have self-cycle enforcement characteristics, similar to high-frequency transactions, leading to a significant increase in price volatility; and, once they are written, unmanageable, transactional and less flexible, they require an exceptional recourse mechanism. Third, there is a competitive technological challenge. For example, the application of block-chain technologies in the area of communications, the safety of information transmission can be greatly enhanced.

（三）区块链技术的监管标准不统一，生态体系较为脆弱

(iii) Unharmonized regulatory standards for block chain technologies and fragile ecosystems

1.区块链缺乏生态体系。目前区块链的各种技术方案五花八门，超级账本、以太坊等大项目也都缺乏统一的技术标准体系，均处于“各自为政、群雄争霸”的状态，甚至与区块链相关的去中心化存储协议管理、网络安全性管理等也均尚未形成较为完善的标准方案，许多项目缺乏可靠的实践数据测试，整个区块链生态体系较为脆弱，仍需进一步健全完善。

The block chain lacks an ecological system. There are currently a wide range of technical options for the block chain. There is also a lack of a uniform system of technical standards for large projects such as superbooks and e-Taiwan, all of which are in a state of “divisionalism and fratricidal domination”, even the management of decentralized storage agreements and network security management associated with the block chain has not yet been developed, many of which lack reliable practical data testing, and the ecological systems of the entire block chain are fragile and need to be further improved.

2.区块链开发技术、监管标准不统一。由花旗银行、瑞士银行等共同组成的R3区块链联盟试图制定适合全球金融业使用的区块链技术领域的统一标准，强化在全球金融业中的领先地位。如2016年5月区块链技术提供商Chain和第一资本、花旗集团等金融机构发布了区块链方面的开放标准，在智能合约框架等方面实现了突破。然而，在全球层面尚缺乏一个统一的技术开发标准，智能合约使用的兼容性等方面将受限制，目前仍缺乏具有可操作性的国际标准促进在区块链上的创新。而我国金融业中针对区块链的标准研究和制订基本还没有真正起步，与国际发展存在较大的差距。

2. Block chain development techniques and regulatory standards are not uniform. The R3 Block Chain Alliance, a consortium of Citibanks, Swiss banks, etc., seeks to develop uniform standards in the area of block chain technology suitable for use in the global financial sector, and to strengthen its leading position in the global financial sector. Financial institutions such as Chain and First Capital, Citigroup, etc., issued open standards on block chains in May 2016.

（四）风险防范机制尚有待于更深入的研究和设计

(iv) Risk prevention mechanisms have yet to be studied and designed in greater depth

1.以天河二号目前的算力来说，产生比特币SHA256哈希算法的一个哈希碰撞大约需要248年，但随着量子等新计算技术和各类反匿名身份甄别技术的快速发展，未来非对称加密算法具有一定的破解可能性，因而需要研究并设计更为安全和有效的共识机制。

1. In terms of the current computing power of the Tien River II, it would take approximately 248 years for a Hash collision to produce the Bitcoin SHA256 Hashi algorithm, but with the rapid development of new computing techniques such as quantum and various types of anti-anonymization screening techniques, future asymmetric encryption algorithms have some potential to decipher and therefore need to be studied and designed for a more secure and effective consensus mechanism.

2. 我国大量在实际中应用的密码学产品都来自欧美国家。区块链技术的核心基础掌握在欧美国家手中，若关乎国家命脉的核心系统构筑在区块链技术之上，则存在着潜在安全风险。如去中心化的运作机制一定程度上削弱了中央政府对金融的控制，有可能危及国家的金融安全。由于区块链的运行节点位于公开网络上，面向所有参与者，传统防范网络攻击的物理隔离策略已不再适用，对网络安全防范也必将提出更高的技术处理要求。如2016年6月DAO遭遇黑客攻击，黑客正常解读DAO智能合约代码，利用其中一个递归调用函数盗取用户资金，累计损失360万个以太币，近6000万美元。

2. A large number of the cryptographic products used in practice in our country come from countries in Europe and the United States. The core foundation of block-chain technology is in the hands of European and American countries, and there are potential security risks if core systems related to the lifeline of the country are built on block-chain technology. Decentralized operating mechanisms, for example, reduce central government control over finance to a certain extent, potentially endangering the financial security of the country. Since the sector-chain operates on an open network and is open to all participants, the traditional strategy of physical isolation against cyberattacks is no longer applicable.

（五）颠覆性替代仍具高成本和局限性

(v) Subversive substitution remains costly and limited

1.颠覆性替代仍具高成本和局限性。区块链技术应用初期，将区块链中的智能合约平台用于现代金融领域，其投入成本与收益之间的关系尚处于未知；区块链去中心化、自我管理、集体维护的特性颠覆了人们目前的生产生活方式，冲击了现行法律安排，且与现有的运行模式、管理模式还有一段摩擦的过程。如区块链网络作为去中心化的分布式系统，其各节点在交互过程中不可避免地会存在相互竞争与合作的博弈关系。

1. Subversive substitution still has high costs and limitations. The relationship between the cost of inputs and the benefits is unknown in the initial application of block-chain technology, which uses smart contract platforms in the block chain for modern finance; the decentralised, self-managed, collective maintenance character of block-chains destabilizes people's current productive lifestyle, undermines existing legal arrangements and has a process of friction with existing operating and management models. For example, the block-chain network as a decentralized distributed system, where nodes inevitably have competitive and cooperative relationships in the interaction process.

2.智能合约代码向所有参与方公开，影响参与方利益。就许多金融交易形式而言，网络中非参与方可能会利用智能合约，在其金融交易中囤积或出售智能资产，进而损害参与方的利益。如何设计激励相容的共识机制，提高系统内非理性行为的成本以抑制安全性攻击和威胁，是区块链有待解决的重要问题。同时，跨界人才匮乏。从全球来看，既懂区块链又懂金融、法律的跨界人才极度匮乏，均制约了新产品的研发和创新（李钧和孔华威，2014）。

2. Smart contract codes are open to all participants, affecting the interests of participants. For many forms of financial transactions, network players may use smart contracts to hoard or sell smart assets in their financial transactions to the detriment of participants. How to design compatible consensus mechanisms that increase the cost of irrational behaviour within the system to contain security attacks and threats is an important issue that needs to be addressed. At the same time, there is a shortage of cross-border talent.

五、政策建议

V. Policy recommendations

（一）加强同业交流合作，积极参与前瞻性创新和国际标准制定

(i) Strengthened peer-to-peer cooperation and active participation in forward-looking innovation and international standard-setting

1.积极参与，制定标准。区块链技术仍属新生事物，需要监管部门牵头，加强金融机构和互联网企业的合作，开展区块链技术在金融领域的应用场景研究，并允许个别技术条件较为成熟的金融企业联合开展实验性应用，做好相关技术研究储备。同时，积极参与国际区块链组织的研究交流和标准规则讨论，力争参与研究制定区块链的行业标准，探索应用场景，制定有利于自身发展的区块链应用标准。

1. Active participation in the development of standards. Block chain technology is still new and requires regulatory leadership, enhanced cooperation between financial institutions and Internet enterprises, research on the application of block chain technology in the financial field, and the possibility for individual financial enterprises with more advanced technological conditions to combine experimental applications and build up a pool of relevant technical research. At the same time, it actively participates in research exchanges and standard rules discussions organized by international block chain organizations, seeking to participate in the development of industry standards for block chains, exploring application scenarios, and developing standards for the application of block chains for their own development.

2.抓住机遇，投资合作。高度关注国际区块链发展与创新动向，及时调整发展战略，力争加入国际区块链系列产品的研究和开发。在?⒓恿?盟制定标准的同时，成立相对独立的区块链创新实验室，如与金融科技公司合作成立研发实验室，重点研究区块链的运用；并可选择与较为成熟的区块链公司强强联手，积极推进金融同业的区块链技术应用交流和合作。

2. Taking advantage of opportunities, investment cooperation. Great attention is paid to international block chain development and innovation, adapting development strategies in a timely manner, and seeking to join the research and development of international block chain series products. In parallel with the development of standards, the Alliance has set up relatively independent block chain innovation laboratories, such as a research and development laboratory in cooperation with the Financial Science and Technology Corporation, focusing on the use of block chain; and it has the option of actively engaging with more mature block chain companies to promote technology exchange and cooperation in the area of financial cooperation.

（二）?c时俱进，改进金融业监管方式与手段

(ii) (c) Up-to-date ways and means of improving the regulation of the financial sector?

一是积极开展区块链技术在金融领域应用的立法研究。应加强新技术与金融创新的相关法律法规的国际交流和研究，制定相关标准规范和操作规范，鼓励商业银行、非银行机构和金融交易所联合开展区块链相关技术合作研究，探索区块链应用场景，制定区块链技术的相关行业标准。二是避免监管过度。监管部门应与时俱进，密切关注行业政策引导与跟进，充分利用区块链金融技术，改进金融业监管方式与手段，规范市场秩序，提高监管的有效性，实现市场各方共存和共赢。

The first is active legislative research on the application of block-chain technologies in the financial field. International exchanges and research on new technologies and financial innovations should be strengthened, standards and operational norms should be developed, commercial banks, non-banking institutions and financial institutions should be encouraged to undertake joint technical cooperation studies on block-chain-related technologies, explore the application of block-chain applications and develop industry-related standards for block-chain technologies. The second is to avoid excessive regulation.

（三）探索和完善区块链技术方案，推进金融业务创新

(iii) Explore and refine the block chain technology programme to advance innovation in financial operations

密切关注并评估区块链技术应用的成熟度、安全性、时效性等，协同开发区块链应用架构，如基于区块链技术探索推动票据、股票等的应用场景模拟实验，提升票据交易和证券交易的安全性和效率。进一步探索和完善各种技术方案、应用场景和商业模式，探索基于区块链技术的金融创新业务应用场景，选择交易关联简洁、业务成熟度高、技术应用提升效果明显的应用场景作为切入点，尽快打造适合我国金融体系特点的区块链技术方案。重点在跨行结算、跨境支付、证券发行和数字票据等方面加强研发，构筑若干通用型的应用服务平台，为金融业务创新提供相应的应用支持。

Pay close attention to and assess the maturity, security, timeliness, etc. of block chain technology applications, in conjunction with the development of block chain application structures such as block chain technology exploration to facilitate scenario simulations of instruments, stocks, etc., to enhance the safety and efficiency of paper and securities transactions. Further exploration and refinement of various technology programmes, application scenarios and business models, exploration of financial innovation business applications based on block chain technology, selection of simple trade linkages, high business maturity, and application scenarios with high efficiency in technology application, as entry points, to develop, as soon as possible, a block chain technology programme tailored to the characteristics of our financial system.

（四）完善相应的保障体系，为金融业务创新提供可靠的支撑

(iv) Refinement of the corresponding safeguards system to provide reliable support for innovation in financial operations

【关键词】区块链 去中心化 保险 金融

[keywords] Block chain to centralize, insurance, finance.

区块链技术最早诞生于2008年，其表现形式为比特币。到了2014年，比特币已渐渐淡出人们的视线，然而其背后的技术――区块链却成为了公众关注的焦点。从定义来看，区块链是一种新型去中心化协议，能够安全地储存各类交易数据，且这些信息不可伪造和篡改，可以自动执行智能合约，无需任何中心化机构的审核。从整个金融领域来看，区块链技术的应用使得每个人都可能成为金融资源配置中的重要节点，也有望促进现有金融体系和金融监管制度的改良。

By 2014, Bitcoin had faded away, but the technology behind it, the block chain, has become the focus of public attention. By definition, the block chain is a new decentralized agreement that allows for the safe storage of all types of transactional data, and that information is not counterfeit and falsified, allowing for the automatic execution of smart contracts without any centralised agency.

一、区块链特征概述与不足

I. Overview of the characteristics of the block chain and shortcomings

（一）区块链技术的主要特征

(i) Key features of block chain technology

总体来说，区块链技术的特征包括去中心化、非对称加密、可信赖、时间戳和智能合约五个特征。

In general, the characteristics of block chain technology include five features: decentralization, asymmetric encryption, trustworthiness, time stamping and smart contracts.

去中心化指的是不存在中心化的管理机构，所有的用户都可以基于分布式的结构体系记录和验证数据，这也是区块链技术最显著的特点。区块链技术让所有个体都有成为中心的可能，因此极大地改变了传统金融中介的中心地位，从垄断性的强中介转化为开放式平台。

Decentralization refers to the absence of a centralized regulatory body, where all users can record and validate data based on distributed structural systems, which is the most prominent feature of block chain technology. Block chain technology makes it possible for all individuals to be central, thus significantly changing the central position of traditional financial intermediaries from a monopolistic, strong broker to an open platform.

非对称加密指的是区块链采用的现代密码学技术。区别于传统加密方式，这种加密算法的“密钥对”是非对称的，所有的参与者都可以用公钥加密一段信息，而只有信息的发送对象才能用私钥进行解密。这类现代密码学技术使得信息的私密性得到了保障，也使特定的人能够接收到信息。

Asymmetric encryption refers to modern cryptography techniques used in block chains. Different from traditional cryptography, the encryption algorithm's “key pair” is asymmetric, and all participants can encrypt a message with a public key, while only the sender of the information can decipher it with a private key.

可信赖指的是区块链技术中交易记录的真实性。在区块链中，修改交易记录相当困难，若无法得到51%的人的认可，修改就没有意义。此外，区块链实际上是以数学方式解决信任问题，参与者不需要知道交易对手的信用水平，不需要第三方机构进行担保，只需要信任一套共同的算法即可。

Reliance refers to the authenticity of the transaction record in block chain technology. In block chains, it is difficult to modify the transaction record, which is meaningless if it is not accepted by 51% of the population. Moreover, block chains are in fact mathematical solutions to trust problems, participants do not need to know the credit level of their counterparty, third-party institutions are not required to guarantee it, and trust a common algorithm.

时间戳指的是参与者都可以在每个区块上盖上一个时间戳，以说明信息是何时写入的，以此构建出一个可以追本溯源的大账本，可为每一笔交易提供查找功能。这样便构建了一套不可篡改、不可伪造的数据库。

Timemarks mean that participants can put a time stamp on each block to show when the information is written, thus constructing a large account book that can trace it and provide a search function for each transaction. This creates a database that is inexorable, non-false.

智能合约满足了一些无法预见性、非常规的交易需要，保证区块链能够持续生效。这套智能合约具有可编程化的特点，能够控制各项限制条件，省去了法律约束的成本。

Smart contracts meet unforeseen, unconventional transactional needs to ensure the continuity of the block chain.

（二）区块链技术的不足

(ii) Inadequacy of block chain technology

首先，区块链技术需要海量的存储空间。区块链记录了系统由始至终的每一笔交易，并且每个参与者都可能在各个时间节点记录数据。在每个节点的数据都需要实时同步的情况下，存储压力和网络传输压力较大。对存储空间的容量要求可能会成为制约区块链技术发展的关键问题。

First, block chain technology requires a large amount of storage space. Block chains record every transaction from the beginning to the end of the system, and each participant may record data at every time node. Where data at each node require real-time synchronization, storage pressure and network transmission pressure is high. Capacity requirements for storage space may be a key issue that constrains the development of block chain technology.

其次，区块链技术需要高能耗，其电力和硬件成本不可忽视。

Second, block chain technology requires high energy consumption and its electricity and hardware costs cannot be ignored.

最后，区块链技术的发展离不开一个抗压能力较强的整体系统。在金融领域，如果每秒交易量超过系统的设计容纳能力，交易就自动进入到排队等待状态，造成用户体验的下降。

Finally, block chain technology cannot be developed without an integrated system that is more resilient to pressure. In the financial sector, if the volume of transactions exceeds the system’s design capacity, the transaction automatically enters a queue waiting state, resulting in a decline in the user’s experience.

二、区块链在保险行业的应用展望

II. APPROACH FOR THE APPLICATION OF THE INDUSTRIAL FACILITIES

（一）区块链带来保险交易双方的交互性

(i) Block chains bring about interaction between the parties to the insurance transaction

区块链智能合约的个性化和可编程化能够实现保险合同在分布式系统下的自动和自执行，极大地提高了保险交易双方的交互性。在保险交易中，个体与个体之间的需求不同，交易模式多种多样，所满足的交易条件也千差万别。智能合约则大大降低了传统合约修改的法律和时间成本，其可编程化能够随意给交易合同添加限制条件，满足了不同的人对保险条款的不同需求。此外，区块链的分布性使得系统可以根据智能合约实际执行情况不断地实现自动重置和修正，保证模型实时客观地反应实际风险情况，合理调整赔付资金池，确保风险的可控性。

The personalization and programming of block-chain smart contracts enables the automatic and self-executing nature of insurance contracts under distributed systems and greatly enhances the interaction between the parties to insurance transactions. In insurance transactions, individual and individual needs differ, transaction patterns vary widely, and transaction conditions vary greatly. Smart contracts significantly reduce the legal and time costs of traditional contract amendments, which can be programmed in a way that places constraints on trading contracts and accommodates different people’s different needs for insurance provisions. Moreover, the distribution of block chains allows the system to be automatically reset and amended in accordance with the actual performance of smart contracts, ensuring that models respond objectively and in real time to actual risk situations, rationalize the payment pool and ensure that risks are manageable.

（二）区块链带来保险互助新模式

(ii) The block chain brings with it a new model of mutual insurance

在区块链中，传统保险机构不再是强中心，相反，保险交易的每个参与者都可能是中心。这种“点对点”的互助保险平台，类似于一个个去中心化的组织，能够在没有外部干预的情况下，安全可靠地在预先设定的业务规则下，以一套固定模式自动运行。在这种模式下，保险公司的角色已不再是传统的风险吸收者和处理者，而是变成了风险资金池的管理者。最终，保险可能演变成去中心化的自治型保险，市场中各方在业务规则下各尽其责，打造一个透明、可信任、满意的保险社会。

In the block chain, the traditional insurance institutions are no longer the centres of strength; on the contrary, each participant in the insurance transaction is likely to be the centre. Such a “point-to-point” mutual insurance platform, similar to a decentralized organization, can operate automatically, safely and securely, without outside intervention, under a set of predefined business rules. In this model, insurance companies no longer act as traditional risk absorbers and processors, but as managers of risk pools.

（三）区块链带来监管模式的改变

(iii) Block chains bring about changes in regulatory patterns

国际金融危机加大了金融机构对自身业务的监管，传统的保险监管需要较高的合规标准和内控要求以降低风险，这大大增加了保险公司的成本，也限制了监管效率的提高。然而，风险水平却并没有得到显著改善，有效监管的形势依然严峻。在区块链技术下，监管模式将发生改变，有望以技术监管取代传统的制度监管。区块链采用的是多方验证的交互式共识平台，能够促进保险平台的自我监管，其信任机制大大降低了弄虚作假的可能性。交易参与者在各个节点都可以对保险业务进行参与和审批，监管将只需要对相关技术和平台进行查漏补缺即可，确保系统中的任何计算机都无法欺瞒系统。

The international financial crisis has increased financial institutions’ regulation of their operations, and traditional insurance regulation requires higher standards of compliance and internal controls to reduce risk, which have greatly increased the cost of insurance companies and limited their efficiency. However, risk levels have not improved significantly, and the situation of effective regulation remains critical.

（四）区块链带来保险行业的新突破

(iv) Block chains bring new breakthroughs in the insurance industry

传统的保险受到地域限制，只能在线下当面进行，其发展速度受到制约。区块链的分布式数据库则实现了基于全网共识机制的跨区域的信息和价值的交流，模糊了地域限制，全球的任何一个人都可以参与进来，个体与个体之间的交流得到了强化，尤其是打破了信息的不对称性。此外，区块链的“时间戳”功能完整记录了交易过程，扩大了影响范围，缩短了时间周期，使得保险期限得以更加灵活，由此可以开发出更多保险产品，大大促进了保险行业的发展。

Traditional insurance is geographically limited, and the speed of development is constrained. The distributed database of the block chain allows for cross-regional exchanges of information and values based on a worldwide consensus mechanism, blurs geographical limitations, allows for the participation of anyone around the globe, and strengthens individual-to-individual exchanges, especially by breaking the asymmetry of information. In addition, the “timetamp” function of the block chain provides a complete record of the transaction process, broadens its scope of impact, shortens its time cycle, and allows for more flexible insurance periods, allowing for the development of more insurance products and greatly facilitates the development of the insurance industry.

三、结语

III. CONCLUSION

目前，区块链技术尚处于早期理论阶段，各项应用还刚刚起步。然而，我们无法忽视区块链技术可能给我们生活的各个方面带来的变革。尤其是在金融领域，再细分到保险领域，区块链的去中心化特征可能会对传统保险行业的模式带来创新甚至颠覆，区块链的新型智能合约、信息和数据加密方式等也有望对保险行业进行改进，加快行业运作效率，从而使得保险行业更快更好地发展。

At present, block chain technology is at an early theoretical stage, and applications are just beginning. However, we cannot ignore the changes that block chain technology can bring to all aspects of our lives.

参考文献

References

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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.

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关键词：区块链；军事物流；分布式；区块；非对称加密

Keywords: block chain; military logistics; distribution; blocks; asymmetric encryption

作者简介：于明媛（1955-），女，天津人，武警后勤学院硕士研究生，研究方向：应用经济学。

Author's profile: Yu Myung-hoon (1955- ), woman, Tianjin, Master's degree in Applied Economics, Armed Police Logistics Institute.

自2008年提出“比特币”概念[1]后，以比特币为代表的数字加密货币体系开始进入金融领域，作为比特币交易的底层技术区块链也随之兴起。近年来，区块链的研究不断深入，其应用发展也体现出多元化的特征，很多专家学者认为区块链技术是一个极具潜力的颠覆性技术。而“天生”拥有数据分布存储、信息追根溯源、运行安全可靠特性的区块链技术，必将在军事物流领域大展拳脚。

Since the introduction of the “bitcoin” concept in 2008, the digital crypto-currency system, represented by bitcoin, has begun to enter the financial field, with the rise of the chain of sub-technical blocks in which bitcoin is traded. In recent years, the development of block chains has been deepening, and their applications have been characterized by diversification.

1区块链技术的原理及概念

Rationale and concept of block chain technology

建立网络的主要目的就是参与人员互相协作并共享资源，而如何配置不同的设备来共享资源很大程度上要依赖于网络的功能和设计，根据信息资源在空间分布结构的不同，大体上可以分为两种架构模式，即集中式系统和分布式系统[2]。图1展示了这两种架构模式的对比。

The main purpose of networking is for participants to collaborate and share resources, and how different equipment can be configured to share resources depends to a large extent on the functionality and design of the network. Depending on the spatial distribution structure of information resources, it can be broadly divided into two structural models, namely centralized and distributed systems [2]. Figure 1 shows a comparison between these two structural models.

信息资源体现为空间上集中配置的系统为集中式系统。简言之，就是一个主机带多个终端，终端通过网络连接到主机。终端没有数据处理能力，仅负责数据的录入和输出。而运算、存储、处理等全部在主机上进行。集中式系统主要流行于20世纪，目前，在日常生活中常用的银行自动提款机（ATM）便是这种集中式系统。而在分布式系统中有许多台不同的机器，每台主机都有自己的数据库、中央处理器、终端等，任意两台计算机都可以通过通信来交换信息。它们在空间位置上可以随意分布，多台计算机之间没有主、从之分，但在逻辑上属于同一系统，若干计算机可以互相协作来完成一个共同的任务。

Information resources are embedded in a centralized system in space. In short, there are a host system with multiple terminals connected to the mainframe through the network. The terminal has no data-processing capability and is responsible only for data entry and output. All of this is done on the mainframe. The centralized system is mainly in the 20th century.

区块链便是一种分布式系统，不仅可以将数据存储在所有参与记录的节点中，还可以由系统参与者集体记录、共同进行维护。区块链技术中的数据可以通过电子记录而被永久储存下来，“区块”就是存放电子记录的文件。区块生成时间段内的所有交易数据被完整的记录在区块中，实际上区块就是交易信息的大集合，其大体分为区块头和区块体两部分。区块头用于链接前面的块并为区块链数据库提供完整性的保证，区块体则包含了经过验证的、块创建过程中发生价值交换的所有记录。区块链通常不直接保存原始数据，而是保存其哈希函数值，即将原始数据编码为特定长度的由数字和字母组成的字符串后记入区块链。时间戳赋予区块链时间维度，每个节点都会通过加盖时间戳的方式把交易信息的写入时间记录在区块中，各区块最终按照时间戳的时间顺序连接成一条主链，这便形成了区块链。

Block chains are distributed systems that not only store data in all points of the participating records, but also are collectively recorded and maintained by system participants. The data in block chain technology can be permanently stored through electronic records, and the “block” is the file in which the electronic records are stored. All transaction data within the block generation period are fully recorded in blocks, which are in fact a large collection of transactional information. The block head is used to link blocks in front of them and to provide a complete guarantee of the integrity of the block chain database, while the block body contains all records of value exchanged during a validated block creation process. The block chain is usually not directly preserved, but rather its Hashi function value, which is entered into the block chain after a string of numbers and letters for a given length of time.

为了保证参与者的信息安全，区块链技术采用加密算法。在加密过程中使用的公钥是透明的、全网可见的，所有人都可以用公钥来加密一段信息；而在解密过程中使用的私钥只有信息拥有者才知道，被加密的信息同样只有拥有相应私钥的人才能够解密（见图3）。因此，整个链上的交易信息是公开可见的，但是参与者的信息是被保护起来的，没有经过授权则无法对其信息进行访问。

In order to ensure the participants’ information security, block chain technology uses encryption algorithms. The public key used in encryption is transparent and Internet-wide, and everyone can encrypt a piece of information; while private key used in decrypting is only known by the information owner, and encrypted information can be declassified by the same person with the corresponding private key (see figure 3). Therefore, the transaction information on the entire chain is publicly visible, but the participant's information is protected and cannot be accessed without authorization.

基于对区块链的原理分析，可以认为区块链技术是利用分布式节点共识算法来生成和更新数据、利用块链式数据结构存储数据、利用密码学的方式保证数据传输和访问的安全的一种全新的分布式架构与计算方式。

Based on a rationale analysis of the block chain, it can be considered that block chain technology is an entirely new distributed structure and calculation using distributed node consensus algorithms to generate and update data, store data using block chain data structures, and secure data transmission and access using cryptography.

2区块链技术的特点

Characteristics of block chain technology

2.1数据分布存储

2.1 Data Distribution Storage

在区块链技术中，数据内容通过分布式记账得以确定，盖上时间戳后生成了区块数据，价值交换的信息通过分布式传播发送给各个节点并实时更新及实现了数据的分布存储。即使部分节点损坏也不会影响整个数据库的数据记录与信息更新，系统具有稳健性。

In block chain technology, data content is determined through distributed bookkeeping, block data is generated by time stamping, value exchange information is sent to nodes through distribution and is updated and stored in real time. Even partial node damage does not affect data recording and information updates throughout the database, and the system is robust.

2.2信息追根溯源

2.2 Sources of Information Retroactivity

如图2所示，区块链中的每一笔交易信息与相邻2个区块串联，区块数据结构存储了所有历史数据，其链式结构和相关技术决定了区块链上的数据只能被汲取、新增，而无法删除、修改，因此通过区块链可以实现对任何一笔交易追根溯源。

As shown in figure 2, each transaction information in the block chain is linked to two adjacent blocks, and the block data structure contains all historical data, the chain structure and related technology determine that data on the block chain can only be extracted, added, and cannot be removed or modified, so that any transaction can be traced back through the block chain.

2.3运行安全可靠

2.3 Operationally safe and reliable

在区块链中，一旦信息经过验证并添加至区块链，就会永久的存储起来，除非能够同时控制住超过51%的节点，否则单个节点上对数据库的修改是无效的，而非对称加密使篡改的难度和成本大大提高，因此区块链的数据拥有极高的安全性和可靠性。

In the block chain, once the information is verified and added to the block chain, it is permanently stored, and unless more than 51 per cent of nodes can be controlled at the same time, changes to the database at a single node are invalid, rather than symmetric encryption significantly increasing the difficulty and cost of tampering, and thus the data in the block chain are extremely secure and reliable.

3区块链技术的军事物流应用

Military logistics applications of block chain technology

如今，区块链的应用已经从金融领域延伸到物联网、智能制造、供应链管理、数字资产交易等多个领域。而“天生”拥有数据分布存储、信息追根溯源、运行安全可靠特性的区块链技术，在军事物流领域也拥有着广阔的前景。

Today, the application of block chains extends from the financial field to a variety of areas, such as material networking, smart manufacturing, supply chain management, and digital asset trading. “innate” access to block chain technology for data distribution storage, information traceability, and the operation of safe and reliable features is also promising in the area of military logistics.

3.1打造可视物流，实施精确保障

3.1 Development of visual logistics and implementation of precision safeguards

随着军事变革的推进，军事物流的发展和建设将面临新的更加复杂多样的要求。而要做好物流保障工作，就必须紧跟时代步伐，利用先进的智慧手段和管理理念，构建新型军事智慧物流体系，打造实时可视物流。

As military change moves forward, the development and construction of military logistics will face new and more complex and diverse requirements. And good logistics security requires keeping pace with the times, using advanced intelligence tools and management concepts, building new military intelligence logistics systems, and building real-time visual logistics.

当前部队在执行处突任务时，供需矛盾相对突出，特别是在遂行重大自然灾害救援任务中，需求难以预测，易发生前方物资堆积成山、后方物资持续供应或部分品种断供缺供的现象，这即是“资源迷雾”问题导致的保障效益低下。而区块链技术具有信息分布存储、不可篡改等特性，利用区块链技术可以建立“虚拟仓库”，实现对每个仓库的物资品种、数量、质量等信息的精准掌握；同时可以及时获取物资保障中的途中运输、定点储存、装卸搬运、流通加工等环节的信息，使对军事行动中物流运作的全过程实施动态监控成为可能；以区块链技术为支撑，可以实现物流与信息流的双轨并行，有利于及时了解战场需求，实现科学、动态、精细系统协调，提高精确保障能力。

While the current supply and demand gap is relatively prominent in the implementation of sudden-onset missions, particularly in the context of major natural disaster relief missions, demand is difficult to predict and there is a high degree of vulnerability to the accumulation of forward materials into mountains, the continued supply of rear materials or the partial supply of scarce supplies, which is the result of the “resource mist” problem, the sector chain technology has the characteristics of information distribution storage, non-rotability, etc. The use of sector chain technology allows for the creation of “virtual warehouses” that allow for accurate knowledge of material varieties, quantities, quality, etc. in each warehouse; timely access to information on en route transport, site storage, handling, circulation, etc. in the context of material security, making it possible to implement dynamic monitoring of the entire process of logistics operations in military operations; and, supported by sector chain technology, it allows for parallel tracks between logistics and information flows, allowing for timely understanding of battlefield needs, scientific, dynamic and fine system coordination and enhancing precision security capabilities.

3.2构建信息平台，确保信息安全

3.2 Build an information platform to ensure information security

物流信息平台是军事物流体系的核心，因此必须将信息安全上升到战略高度来加以重视。当前，部队在网络技术和信息技术两方面的发展程度都很慢，且存在大量技术漏洞，较易发生失泄密问题。国内外敌对势力容易利用网络和技术漏洞窃取军事秘密，破坏部队建设。而拥有信息完整性特性的区块链技术，能实现数据存储和数据加密的有机结合，并保护高度敏感数据，在一定程度上有助于提升军事物流信息的安全性。

Logistics information platforms are at the core of military logistics systems, and therefore information security needs to be given strategic attention. Currently, troops are developing slowly, both in terms of network technology and information technology, and there are significant technological gaps that make them more vulnerable to leaks.

在平时状态下，军事物流信息存储在网络系统内，很容易被搜集而造成泄密，且在传输过程中由于要经过许多难以查证的节点，在任何节点均可能被读取或恶意修改，信息可靠性较低。区块链技术可以实现对信息追根溯源，使进入区块链的信息不可篡改，可以有效提升军事物流信息在网络中传输的可靠性；同时利用非对称加密，使涉密信息在网络中的传输更具安全性。在战时状态下，传统的物流指挥机构过度依赖于指挥中心，一旦指挥中心受到攻击或出现故障，将使指挥体系处于瘫痪状态，在一定程度上加大了风险。区块链拥有去中心化的特性，将其应用到军事物流平台建设，将使物流指挥系统更加稳健，并提升战时抗毁伤能力。目前，美国国防部高级研究计划局（DAPPA）正通过区块链技术创造一个安全的物流信息平台，研究区块链能否在保护高度敏感数据上提供帮助，并研究其在军用卫星、核武器中的应用潜力，试图创造出一个更加安全的信息平台。

In a normal state, military logistics information is stored in a network system that can easily be collected and leaked. In a state of war, traditional logistics command agencies are over-reliant on command centres, which, if attacked or malfunctioning, may cause the chain of command to be paralysed and to some extent increase the risk. The chain of blocks has a decentralised character, its application to military logistics platforms, which will enhance the logistics chain’s reliability and its ability to withstand war damage. At present, the United States Department of Defense’s Advanced Research Planning Agency (DAPPA) is trying to create a secure logistics information platform through sector-link technology, examining whether the chain of blocks can help to protect highly sensitive data, and studying its potential for use in military and nuclear weapons.

3.3促进军民融合，共享军地资源

3.3 Promotion of civil-military integration and sharing of military land resources

法定货币通过中央银行控制货币的供给，并且在实体货币上面加上了防伪标识，这些安全属性能在一定程度上确保了货币的安全。同理，加密的数字货币也需要采取一系列的保护措施，确保系统不被破坏，数据的丢失。同时，还要防止交易的混淆。保证每笔交易只能被使用一次。所以，必须要有一个第三方数据中心来保存所有的交易总账，确保每一笔的现金只能被使用一次。比特币的出现解决了数字货币中长期存在的一个问题――双花问题。双花难题是指电子货币具有无限可复制性。比特币使用的区块链技术确保了每笔货币被支付后，不能用于其他支付，并且不再需要一个中心化的信息系统保存所有的交易数据，确保了数据的安全性和真实性。随着比特币的快速发展，区块链技术也逐渐被社会大众关注。

By the same token, encrypted digital money also requires a series of protective measures to ensure that the system is not damaged and that data is lost. At the same time, it is also necessary to prevent confusion of transactions. Guarantee that every transaction is used only once. Therefore, there must be a third-party data centre to keep all the transactions ledgers and to ensure that each cash is used only once. The advent of Bitcoin solves a long-standing problem in digital money - the double flower problem.

二、区块链在主要金融行业的应用

II. Application of block chains in key financial sectors

（一）区块链在银行中应用

(i) Block chain application in banks

（1）中央银行。数字货币。英国央行了RScoin，即英镑的数字货币概念。瑞典央行受到国内现金使用下降的压力，考虑发行数字货币。中国人民银行数字货币研究所筹备组组长、科技司副司长姚前公开表示，央行发行数字货币的原型的方案已经完成第二轮的修订。央行发行的数字货币的目的是替代实物现金，降低传统货币发行、流通的成本、提升经济交易的便利性和透明度。数字货币包含的方面比较宽广，包括电子货币、虚拟货币和法定数字货币。央行研究发行的数字货币是指数字化人民币，从各国央行方案看属于法定加密数字货币，使用区块链技术的法定货币，不仅仅是支付工具。

The Bank of China’s People’s Bank’s Institute of Digital Monetary Research, and its Deputy Director General for Science and Technology, Mr. Yao, publicly stated that the central bank’s programme to issue digital money had completed a second round of revision. The central bank’s digital currency was designed to replace cash in kind, reduce the cost of distribution of traditional currencies, improve the ease and transparency of economic transactions.

（2）商业银行。区块链支付结算应用。区块链实现支付结算的去中心化：通过区块链技术，跨境支付的两个开户行之间可以直接进行支付、结算和清算。这样就可以绕开中转银行、清算行、结算行、SWIFT，降低中转过程中产生的手续费。由于区块链的安全、透明等特性，使交易双方能够实时监管资金的流动情况，提高跨境转账的安全性。区块链去中心化的特性能够加快结算和清算速度，减少资金闲置时间，提高资金的利用效率。

(2) Commercial banks. The block chain allows for the decentralisation of payments settlements: through block chain technology, payments, settlements and liquidations can be made directly between two open accounts that are paid across borders. This allows for the circumvention of transit banks, clearing houses, clearing houses, SWIFT, and lower fees and charges incurred during the transit process. The security and transparency of the block chain enables both parties to regulate the movement of funds in real time and improves the security of cross-border transfers. The decentralization of the block chain enables faster settlement and liquidation, reduces the time spent on funds and improves the efficiency of the use of funds.

区块链节省跨境支付成本：在区块链时代，银行和银行之间可以直接打造点对点的支付方式，省去第三方金融机构等中间环节，实现全天候支付、实时到账、提现简便以及没有隐形成本，也有助于降低跨境电商的资金风险及便捷性需求。银行票据链金融。与传统票据相比，数字票据出现将实物票据虚拟化，节省了票据的印刷成本。其次屏蔽了电子票据的中心服务器，降低了服务器的维护和成本，也节省了中心系统的开发成本。同时也不会因为服务器宕机和人为误操作导致数据的丢失等严重问题。其次数字票据具有不可修改时间戳的特性，使任何交易交换可以被追溯和查询。一旦票据流转和清算发生法律纠纷可以在区块链上按时间进行追溯。同时，区块链中纪录的所有交易参与者的行为数据，易于形成征信体系和评估机制，最大程度降低违约人跑路风险。

The block chain saves costs of cross-border payments: in an era of block chains, banks and banks can directly build point-to-point payments, saves intermediaries such as third-party financial institutions, and achieves round-the-clock payments, real-time payments, easy cash withdrawals, and non-hidden materialization, which also helps to reduce the financial risks and the need for easy access to cross-border power suppliers. Bank notes chain finance. Digital instruments are virtualized compared to traditional instruments, saving printing costs. The secondary shielding of central servers, reducing server maintenance and costs, and saving development costs of central systems.

在票据生命周期中，一共有三个环节：承兑、流转和托收。在承兑环节，传统票据需要物理凭证或电子商业汇票系统对出票方提供第三方担保。数据票据可以直接进行票据承兑。承兑环节需要建立一套完整的算法，包括承兑人对出票人的授信、出票人票面信息等信息。生成相应的数据块纪录完整的承兑环节的交易信息。在流转环节，可以利用智能合约将票据流转交易赋予可编程模式，实现票据流转、贴现、再贴现、回购等一系列业务。例如：数字票据不需要向多家银行询价、直接广播融资寻找对口银行贴现即可，票据回购也可以通过编程在约定的买入返售到期日自动执行。在托收环节中，通过编程的程序会在持票人承兑时相约日期自动向承兑行发出托收申请，承兑人一方完成托收请求，另一方面完成资金清算。第三方将全部信息按一定规则纪录生成数据区块。将托收和资金清算自动化，避免逾期。

There are three links to the instrument's life cycle: acceptance, transfer, and collection. In the bond chain, the traditional instrument requires a physical voucher or an electronic commercial billing system to provide third-party security to the issuing party. The data instrument can be carried out directly. For example, a complete algorithm, including letters from the recipient to the invoicer and information on the ticketee's face, needs to be established.

（二）区块链在证券中应用

(ii) Block chain application in securities

（1）区块链优化网络证券发行流程。随着信息技术发展，网络的内涵发生了新的变化，证券交易所发行系统改变了传统证券发行和交易方式，转而向互联网延伸，使得其开放性和实效性更强。使用区块链技术能简化前期准备过程和审批流程。区块链可以搭建一个私人的股权市场，可以把很多的初创公司股票期权系统放在架构中运行，实现点对点的直接交易。此时事前审核的可行性将逐渐下降。

With the development of information technology, the content of the network has changed, and the stock exchange system has changed the way in which traditional securities are issued and traded, and has extended to the Internet, making it more open and effective. The use of block chain technology can simplify the preparation process and approval process. Block chains can create a private equity market, allowing many of the start-up company stock options to operate in a structure and deliver point-to-point direct transactions. The feasibility of pre-screening will gradually decline.

（2）区块链证券发行。企业公开发行股票需要三个阶段。准备阶段、申报阶段和审核阶段。除此之外，上市过程还需要3～4个月。需要经历初步询价、确定价格区间、网下申购、股票正式上线等诸多环节。这种先审核在负责发行和传统的IPO流程发行上市周期过长、时间资本成本巨大，增加上市风险。区块链技术可以彻底打破现有的IPO流程。实现先审核的高效流程，任何有发行证券需求的个人或者机构可自行设定资产凭证并在区块链上发行和销售。

In addition to this, the listing process takes three to four months. It requires a number of initial quizs, price inter-pricing, off-grid requisitions, and formal stock postings. This first review is carried out over an excessive period of time and high time capital costs increase the risk of listing. The block chain technology can break down the existing IPO process once and for all.

（3）区块链与传统证券清算结算。证券的清算结算工作需要中央结算机构、银行、证券和交易所四大机构相互协调。欧洲证券交易所探索利用区块链更迭证券结算系统，将来区块链的应用为证券结算系统带来一次跨越式的创新，提高证券发行、交易和结算效率。区块链能够实现实时结算过程，到时候所有交易都将实时清算。能将结算效率提高到分钟级，从而降低资金成本和结算风险。

The European Stock Exchange explores the use of block chain change securities settlement systems, which in the future will bring a cross-cutting innovation to the securities settlement system and improves the efficiency of securities issuance, transactions and settlements. The block chain will allow for a real-time settlement process in which all transactions will be settled in real time.

（三）区块链在保险中的应用

(iii) Application of block chains in insurance

（1）区块链重建保险业基础设施。将智能合约与区块链技术相结合，能够很大程度简化投保和理赔服务流程，通过机器的程序化运行，可以大大降低人工操作的成本和风险，也可以大大提高效率。区块链中各个区块按照时间顺序相连也便于监管机构及时发现违规操作。并且在信息可用性和安全性方面提供了基础性信息服务，这些服务覆盖客户资产、优先级别、偏好及第三方信息各个方面。由于记载于区块链上的数据都经过了加密处理，能有效的避免数据泄露、丢失等风险。可以在区块链上存储相关标的信息、承保信息及理赔信息，从而最大限度保证数据的安全。

The combination of smart contracts and block chain technology can significantly simplify the process of insurance and compensation services, which can be operated through machine-procedural processes that can significantly reduce the costs and risks of manual operations, as well as efficiency gains. Linking blocks in the block chain in chronological order also allows regulators to detect violations in a timely manner. Basic information services are provided in terms of the availability and security of information, which cover all aspects of customer assets, priority, preferences and third-party information. As the data in the block chain are encrypted, the risks of data leakage, loss, etc. can be effectively avoided. Data security can be maximized by storing information on the relevant tenders, insurance information and settlement information on the block chain.