区块链是如何运作的?

How does blockchain work?

区块链被视为一种颠覆性的技术,将给会计、审计以及银行业带来翻天覆地的变化。那么区块链究竟如何运作?

简单来说,区块链是一本存有不同组织间交易记录的账本。每个有权加入区块链的个体,都可以实时查看到相同的信息。

区块链亦被看作是一项可以减少欺诈和会计差错的技术。澳大利亚政府的官方研究机构、澳大利亚联邦科学与工业研究组织 (CSIRO)、澳大利亚证券交易所 (ASX) 等机构目前均在研究区块链的应用。

此外,区块链对于供应链管理以及整个财会行业均产生深远影响。未来,专业会计师们将面临全新的机遇,与客户和同事合作,共同获取区块链技术带来的崭新优势。

以下出自澳大利亚法向量最大的商业周刊之一《INTHEBLACK》的视频,将带领您迅速了解什么是区块链技术、并就区块链的安全性及其对金融行业和全球贸易的影响作出解答。

以下为视频文稿:

How does blockchain work?
区块链是如何运作的?

A blockchain is a single ledger that records transactions between organisations, their suppliers and customers.
区块链,是一本存有不同组织间交易记录的账本。

An audit trail is created as data is added in linked “blocks” and as more information is added, a chain of blocks is built.
随着数据被添加到相互链接的“区块”中,审计线索即被创建,而随着更多信息的添加,就会形成区块链。

Everybody with permission to join the blockchain can see the same information in real time.
每个有权加入区块链的个体,都可以实时查看到相同的信息。

You can see who added each block, and at what time.
每个区块的添加人和添加时间,这些信息都将实时可以查看。

Blocks can’t be removed or changed.
区块是不能被删除或更改的。

All the users – rather than just one controller – own the blockchain, and they are all responsible for maintaining it.
区块链的所有权属于所有用户,而非某位管理员,因此所有人都有责任对其进行维护。

In a private blockchain, the users decide who can join the ledger and their level of access. Some information can be encrypted to protect commercial confidentiality.
在私有区块链中,使用者可以决定谁能加入此账本,并设置访问权限。部分信息会经过加密处理以保护商业机密。

A company could have a blockchain with a supplier, with a client, with its bank and with the tax office.
企业可以与供应商、客户、银行或税务局组建区块链。

So what does this mean for accountants?
区块链对于会计师有何意义?

By creating a single ledger over a network of computers, companies, their clients, banks and tax authorities record and share information.
通过在计算机网络上创建一本账本,企业、客户、银行以及税务部门可以记录并分享信息。

When any of them adds information, the ledger automatically verifies and reconciles the data.
如果他们中有任何一方添加信息,该账本就会自动验证并稽核数据。

There won’t be any need for each party to maintain its own private ledger, so accountants won’t be required to do all the transactional processing and reconciliation.
这样,任何一方都不需要设立自己的私人账本,因此交易的流程处理与稽核不再需要会计师介入。

How safe is blockchain?
区块链安全吗?

Blockchain could reduce fraud and accounting errors.
区块链可以减少欺诈和会计差错。

When a block of data, is added to the chain, the rest of the network has to verify it.
当区块链上新增一个区块的数据时,网络的其他部分必须对其进行验证。

If you are doing business via the chain, all the computers on the network will identify you and check you have permission to transact.
如果您通过区块链开展业务,网络上的所有计算机都将验证您的身份,确认您是否拥有交易许可。

So, if you’re due to pay $120 and you transfer only $100 by mistake, other blocks will pick up the error.
因此,如果您应付120美元,却因疏忽只付了100美元,其他区块就会立即发现这个错误。

Cybersecurity is strong with blockchain
区块链的网络安全性较强

A hacker would have to get into the entire network of computers at around the same time to do any damage.
黑客必须要在几乎同一时间侵入整个计算机网络才能造成破坏。

If they hacked only one computer, the other users would be able to see and react.
如果他们只是侵入其中一台计算机,其他用户将会立即发现错误并纠正。

Blockchain could disrupt the audit profession
区块链可能颠覆审计行业

The chain itself creates an automatic audit trail in real time, so if blockchain is widely adopted, there won’t be a role for auditors to verify transactions conducted within the blockchain.
区块链本身会生成实时的自动审计线索,因此如果区块链技术得到广泛应用,就不需要审计师来稽查区块链中进行的所有交易。

It’s not only accounting and audit that face disruption
受影响的不仅仅是会计和审计行业

Blockchain is a peer-to-peer network that cuts out intermediaries such as banks.
区块链是点对点网络,消除了银行等中间商。

The Australian Securities Exchange is looking at how blockchain could replace the existing clearing and settlement system for share trades. 
澳大利亚证券交易所目前正在研究如何利用区块链取代现有的股票交易结算系统。

Blockchain could make international payments and land transfers faster, and enable safer authentication of an individual’s or a company’s identity.
区块链可以让国际付款和土地转让更快速,使个人或公司身份认证更安全。

That’s why the Australian Government’s scientific and research organisation, the CSIRO, is investigating how blockchain could work across government and the private sector.
正因如此,澳大利亚联邦科学与工业研究组织 (CSIRO)目前正投身于“如何在政府部门以及私营企业领域间应用区块链技术”的研究。

Promises such as these are why more than US$1.4 billion was invested worldwide in blockchain technology in the three years to 2016.
从2013年到2016年,世界各国在区块链技术方面的投资已超过14亿美元,这也表明了各国均看好该项技术发展的美好前景。

These are early days for blockchain, but if it lives up to the promises, it will change accounting and audit functions significantly.
目前,区块链技术仍处于发展的初期阶段,但如它能兑现其潜力,就会彻底颠覆会计和审计行业。

Accountants and auditors will have to rethink the way they work and perhaps offer clients higher value work that involves strategic insights and thinking.
会计师和审计师将不得不重新思考他们的工作方式,或许是时候向客户提供涉及战略洞察力和思考模式的高价值服务了。

Blockchain – it might just open a whole lot of doors.
区块链——或许可以为您打开更多可能性。

如果想了解更多有关区块链的内容,欢迎点击“阅读原文”作更深入地阅读。


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