数据与计算发展前沿 ›› 2021, Vol. 3 ›› Issue (4): 116-125.

doi: 10.11871/jfdc.issn.2096-742X.2021.04.010

• 技术与应用 • 上一篇    下一篇

区块链在电子发票报销中的创新应用模式

李浩1,2(),李新1,*(),陈远平1()   

  1. 1.中国科学院计算机网络信息中心,北京 100190
    2.中国科学院大学,北京 100049
  • 收稿日期:2021-01-18 出版日期:2021-08-20 发布日期:2021-08-30
  • 通讯作者: 李新
  • 作者简介:李浩,中国科学院计算机网络信息中心,硕士研究生,研究方向为大型信息系统开发技术。
    本文承担的工作为区块链电子发票应用平台的技术调研及系统方案设计与实现。
    LI Hao is a master student at Computer Network Information Center, Chinese Academy of Sciences. His main research inter-est is large-scale information system development technology.
    In this paper, he is mainly responsible for literature survey, platform overview design and realization.
    E-mail: lihao@cnic.cn|李新,中国科学院计算机网络信息中心,博士后,副研究员,研究方向为大型信息系统开发技术、软件项目管理等。
    本文承担的工作为基于区块链的电子发票应用平台整体架构设计。
    LI Xin, postdoctoral, is an associate research fellow at Comp-uter Network Information Center, Chinese Academy of Sciences. His main research interests include large-scale information system development technology, software project management and other related technologies.
    In this paper, he is mainly responsible for the overall frame-work design.
    E-mail: lixin@cnic.cn|陈远平,中国科学院计算机网络信息中心,硕士,高级工程师,研究方向为数据分析、决策分析模型研究、数据挖掘应用。
    本文承担的工作为基于区块链的电子发票应用平台接口设计。
    CHEN Yuanping, master degree, is an associate research fellow at Computer Network Information Center, Chinese Academy of Sciences. His main research interests include data analysis, decision analysis model research and data mining application.
    In this paper, he is mainly responsible for the overall API des-ign of Blockchain Platform.
    E-mail: ypchen@cnic.cn

Innovative Application of Blockchain in Electronic Invoice Reimbursement

LI Hao1,2(),LI Xin1,*(),CHEN Yuanping1()   

  1. 1. Computer Network Information Center, Chinese Academy of Sciences, Beijing 100190, China
    2. University of Chinese Academy of Sciences, Beijing 100049, China
  • Received:2021-01-18 Online:2021-08-20 Published:2021-08-30
  • Contact: LI Xin

摘要:

【目的】基于区块链的电子发票应用平台为科研机构在电子发票报销过程中提供可信、安全、高效、便捷的数据存储,进而为财务部门提供发票报销的功能性平台。【方法】本文提出一种基于区块链的电子发票应用平台,根据区块链电子发票应用平台的系统架构,阐明区块链电子发票构建过程中的关键技术与平台工具,同时从电子发票涉及的关联主体出发,给出平台具体系统实现与应用验证。【结果】本文构建了区块链电子发票应用平台,凭借链上数据的安全互信,系统权限的角色设置,以及提供强大的平台功能,有效地组织了电子发票数据的可信存储,高效地实现了电子发票数据的监控管理。【结论】区块链电子发票应用平台通过构建链上电子发票的方式,为电子发票在报销过程中提供可信的存储服务,解决了电子发票在流通中的虚假和重复报销问题,为科研院所等单位税务管理发展研究提供辅助参考。

关键词: 电子发票, 区块链, 重复报销, 信息不可篡改

Abstract:

[Objective] The blockchain-based electronic invoice application platform provides reliable, safe, efficient and convenient data storage for research institutions in the process of electronic invoice reimbursement, and forms a functional platform of invoice reimbursement for the financial department. [Methods] This paper proposes a blockchain-based electronic invoice application platform. According to the system architecture of the blockchain-based electronic invoice application platform, the key technologies and platform tools in construction of blockchain-based electronic invoices are presented, and implementation of the platform and application verification are given with respect to the related subjects involved in the electronic invoice. [Results] This paper builds a blockchain-based electronic invoice application platform. It organizes the credible storage of the electronic invoice data by means of the security and mutual trust of the data on the chain, the role setting of system permissions, and the provision of powerful platform functions, which effectively realize the monitoring and management of electronic invoice data. [Conclusions] The blockchain-based electronic invoice application platform provides credible storage services for electronic invoice data in the process of reimbursement by constructing electronic invoices on the chain, solves the problem of false and duplicate reimbursement of electronic invoices, and provides a reference for research on tax management in research institutes and other organizations.

Key words: electronic invoice, block chain, duplicate reimbursement, information immutability