區塊鏈技術應用於採購流程之成本效益調查

Abstract

近年因比特幣而引發關注的區塊鏈技術係一種「去中介化」、「點對點」交易模式，並經由複雜的密碼學運算，確保交易資料之安全性與正確性，且交易紀錄可追溯，事後可查可稽，可以在不需要第三方介入的前提下讓交易流程中確保各方係基於共識達成而完成交易，取代過去點與點之間的確認作業成本，以有效的方法解決交易流程中信任與資料價值交換與使用的難題。

此外，區塊鏈對於需要可信度高的資訊來源，像是貨物一旦出廠後經歷了哪些存放空間、轉手過幾次、是否完成驗收、或是維修經歷等，都會影響產品的價值。當買方、賣方、檢查方、維修方都可以將其對於商品處理之相關資料上傳至區塊鏈，就能方便區塊鏈參與單位查看，確保資訊沒有被隱匿，並且有助於及時且正確的傳送資訊以便進行後續追蹤、出口報關確認、驗收、請款、付款及入帳流程，企業營運效率及財務報導及時皆達成。 目前，區塊鏈技術較大幅及多元化的探討仍集中於金融科技服務，如何運用於企業內部流程，並且與外部交易方具有資訊連結之應用研究仍屬少數，因此本研究期能透過策略形成分析架構進行區塊鏈技術應用於企業內部流程所可能帶來的效益提升進行分析與探討，期望能拋磚引玉帶出更多面向的相關議題探討與研究。

In recent years, blockchain technology, which has attracted attention due to Bitcoin, is a ‘de-intermediation’ and ‘peer-to-peer’ trading mode, calculated through complex cryptographic operations, to ensure the security and correctness of transaction data. The trading record can be traced, providing proof after the trading event to ensure that each parties involved in the transaction are completing the trade based on consensus, without further intervention of a third party. Replacing the confirmation cost of operations from the past, solving both the difficulty of building trust between users, and the efficiency in exchanging data values and usage. In addition, fields that are required of highly leveled credibility of information sources, will affect the value of products, such as, what storage system had the products been kept after manufacture, how many times been secondhand switched, whether it complete all examine processes, the experience of repairmen, etc. While buyer, seller , inspector and repairer can upload each relevant material of manufacturing process to the blockchain, so that information are conveniently viewed by the participated parties in the blockchain, ensuring that no data are hidden or tampered. Blockchain helps with in time delivery and correctness of information, so on data are tracked, export confirmation, inspection, billing process, payment and the accounting process can be transparently traced after the event. The operating efficiency and financial reports of one cooperation are completed in time with the help of blockchain. At recent, the discussion of the larger and more diversified blockchain technology is still focused on financial technology services. Minority discussion and research are aim at applying blockchain to link internal processing of cooperation with external blockchain application research of transactions. Therefore, my research framework is to form an analytic structure through strategy, analyze and explore the enhancement of effectiveness that blockchain technology can bring to the enterprise. It is hoped that it would bring more relevant topics to the discussion and research.