摘要
科技革命的加速推进,正在对各行各业产生颠覆性的影响,ChatGPT与区块链作为新一轮科技革命的核心技术,为企业内部控制体系建设带来新机遇,提供新思路、新途径。为进一步探讨ChatGPT与区块链如何赋能企业内部控制体系建设,本文首先分析目前我国企业内部控制存在的局限性,其次分析ChatGPT与区块链技术应用于企业内部控制的可行性,然后优化企业内部控制体系关键要素,在此基础上构建了基于ChatGPT与区块链的企业内部控制体系框架,最后提出实施ChatGPT + 区块链的企业内部控制体系建议,以期为ChatGPT与区块链应用于企业内部控制体系建设提供新的思路和方法。The acceleration of the scientific and technological revolution is having a subversive impact on all walks of life, and ChatGPT and blockchain, as the core technologies of a new round of scientific and technological revolution, bring new opportunities and provide new ideas and new ways for the construction of enterprise internal control system. In order to further explore how ChatGPT and blockchain can empower the construction of an enterprise internal control system, this paper first analyzes the limitations of the current internal control of Chinese enterprises, then analyzes the feasibility of applying ChatGPT and blockchain technology to enterprise internal control, and then optimizes the key elements of enterprise internal control system. On this basis, it constructs the framework of an enterprise internal control system based on ChatGPT and blockchain, and finally puts forward suggestions for the implementation of ChatGPT + blockchain enterprise internal control system in order to provide new ideas and methods for the application of ChatGPT and blockchain in the construction of enterprise internal control system.
出处
《服务科学和管理》
2024年第6期595-603,共9页
Service Science and Management
