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    Title: 以區塊鏈技術為基礎之電子發票平台研究
    A study of e-invoice system based on Blockchaintechnology
    Authors: 苗華斌
    Miau, Scott
    Contributors: 楊建民
    Yang, Jiann-Min
    苗華斌
    Scott Miau
    Keywords: 電子發票
    區塊鏈
    比特幣
    以太坊
    開放鏈
    e-invoice
    Blockchain
    Bitcoin
    Ethereum
    Openchain
    Date: 2016
    Issue Date: 2016-12-07 10:45:39 (UTC+8)
    Abstract: 目前,因應不同需求與應用情境的各式電子發票系統已被建立。儘管電子發票系統、區塊鏈技術與其相關的文件及平台已經存在,許多研究學者及廠商仍希望推展此技術並應用於其它領域。
    本研究的目的在以區塊鏈技術為基礎建構電子發票平台,希望提出一種區塊鏈技術的新應用情境。首先,透過資訊計量學的方法分析980篇電子發票及區塊鏈的相關文獻以了解電子發票及區塊鏈的發展;接著,探討比特幣(Bitcoin)與區塊鏈(Blockchain)間的重要觀念與技術;最後,利用區塊鏈技術中的一種以太坊(Ethereum)來建立電子發票平台。
    本研究中六項建構電子發票系統的需求如資料完整性、可驗證性、可用性、可稽核性、不可否認性與可溯源性可被達成。此架構不僅適用於發行一般的消費性電子發票更適用於向企業提供短期資金借貸如發票融資的應用情境。未來,在不同的實作需求下,將可探討整合區塊鏈另一項技術開放鏈(Openchain)以建立混合公開與私有節點的應用。
    Different e-invoice systems are designed to meet different needs and application scenarios. Although these systems areuseful and readily available, researchers and businesses hope to be able to expand the coverage of e-invoice systems using Blockchain technologies.
    This study proposes an e-invoice system based on Blockchain technologies which shows anotherapplication scenario of Blockchain technology and e-invoice system. First, a review of about 980 publicationson e-invoicing and Blockchain was carried outwithinformetrics used for further analysis so as to better understandthe development of e-invoice and Blockchain technologies. Second, the concepts and mechanisms of Bitcoin and Blockchain technologies were reviewed. Finally, an e-invoice system based on Ethereumwas proposed.
    The proposed system meets the six needs of an e-invoice system: integrity, authenticity, availability, auditability, non-repudiation and traceability. It is not only suitable for issuing general invoices but also can play a role in further invoicing applications such as invoice financing as well as agri-food supply chain traceability. In the future, Openchain or hybrid Blockchain infrastructure that combines public and private nodes can be consideredfor use in this proposed e-invoice system.
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    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    99932007
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0099932007
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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