摘要
受疫情影响,企业的应收账款管理问题日益严峻,传统合约下的应收账款管理存在管理成本高、坏账风险大等问题,而智能合约能够有效降低应收账款管理成本并防范坏账风险。首先,购销双方注册成为区块链的用户;其次,购销双方共同拟定协议,智能合约再次把拟定的协议转换成数字表达式来生成合约,随后金融机构和监管部门进行审批和监管;最后,智能合约等待执行条件并自动更新。智能合约应用过程可能存在误解参与者意图、去中心化降低交易的安全性、不可修改制约合同的灵活性等挑战,应通过提高智能合约分析的准确性、保证参与者的可靠性以及规定录入合约执行的优先性这三个策略来推进智能合约在企业应收账款管理中的应用。
Due to the significant impact of the epidemic,the problem of accounts receivable management of enterprises has become increasingly serious.The management of accounts receivable under traditional contracts has problems such as high management costs and high risk of bad debts.And smart contract can effectively reduce the management cost of accounts receivable and prevent bad debt risk.Introducing the smart contract into the field of enterprise accounts receivable management.First,purchasing and selling both register as users of the block chain.Second,purchasing and selling jointly draft an agreement.The smart contract again converts the proposed agreement into digital expression to generate the contract.Then,the financial institutions and regulatory authorities approve and supervise whole process.Finally,the smart contract waits for the implementation conditions and automatically update.In the application process,there may be the possibility that smart contract misunderstand the intention of participants,the decentralization of smart contract reduces transaction security,and the inflexibility of smart contract restricts the flexibility of contracts,the accuracy of smart contract analysis should be enhanced by entering historical data;Improve the credit evaluation mechanism to ensure the reliability of participants;Set the execution order and specify the priority of the execution of entering contract to promote the application of smart contract in enterprise accounts receivable management.
作者
皮珊
范璐琳
PI Shan;FAN Lu-lin(Hunan University of Finance and Economics,Changsha Hunan 410205)
出处
《湖南财政经济学院学报》
2023年第3期98-106,共9页
Journal of Hunan University of Finance and Economics
基金
国家级大学生创新创业训练项目“从制度信任到技术信任:区块链在农地经营权抵押融资中的应用研究”(项目编号:202211532004)。
关键词
区块链
智能合约
应收账款管理
block chain
smart contract
accounts receivable management
