Army Logistics University
In the context of the rapid development of information technology and the continuous advancement of social and economic levels, the economic activities of audited units have become increasingly complex, and military audits must continue to enrich methods and innovate technological methods to fully perform their supervisory duties. In recent years, blockchain technology has gradually entered our field of vision, and its decentralization are conducive to improving the integrity and reliability of data storage; its traceability are conducive to verifying the authenticity of information; its openness, transparency, and non-tampering features are positive. It coincides with audit requirements for evidence security; as the smart contract of blockchain is programmable, an intelligent, flexible, real-time, and full-process audit paradigm can be designed according to different audit scenarios. In order to explore the combined application of blockchain technology and the military audit operation platform, this paper combines the characteristics of blockchain technology and the military audit practice, and based on the analysis of the necessity and feasibility of the military audit operation platform in the blockchain environment, proposes the construction concept and guarantee measures of the military audit operation platform in the blockchain environment, which could help with the military audit information development and accelerate the military audit modernization process.