| 摘要: | 自2009年第一個加密貨幣(cryptocurrency)–比特幣（Bitcoin）問世以來，在其背後推動其運作的「分散式帳本技術」(distributed ledger technology, DLT)–區塊鏈(blockchain)愈趨受到矚目。區塊鏈因其去中心化(decentralized)、身份驗證、防竄改等特性，成為在許多需要信任機制的應用場合中相當有潛力的前瞻技術。舉凡銀行、金融市場、會計、審計、供應鏈管理、不動產、能源、醫學資訊等領域都出現了應用、原型(prototype)或關於其潛力的討論。
然而，一份Gartner關於區塊鏈產業的報告顯示，於2017至2018年期間，市場對區塊鏈的期待由高點跌至谷底。此外，自比特幣問世至今已逾10載，但加密貨幣一直未於日常生活中普及。本研究試圖探索以下問題：究竟區塊鏈在俱備各種優勢的同時，是否也有其自身或環境的挑戰與限制呢？面對這些挑戰與限制，可以如何去改善與突破呢？目前有許多關於未來美好願景與影響的討論 - 包含在會計、審計領域，那麼是否有正在發展的實際產品？還是一切都是想像？
本研究使用個案研究法(case study)，選定並拜訪瑞士的金融中心蘇黎世(Zurich)以及有「加密谷」(Crypto Vally)之稱的區塊鏈技術重鎮楚格(Zug)。在取得與區塊鏈技術公司的聯繫後，經由訪談、書面資料收集、歸納與分析的方式，探尋公司本身，公司與公司之間，以及瑞士聯邦委員會(Federal Council)發展區塊鏈技術的理念、方法與方向，再與文獻作比對，發掘他們是如何以實際行動突破區塊鏈技術面臨的挑戰與限制，以及如何將願景發展成政策、產品與服務，使區塊鏈逐步實現於銀行、金融、會計、審計以及更多。期許此篇聚焦於瑞士的研究，得以作為向賢者的習與借鏡，作為政府研擬政策與公司發展策略的參考。
Since the advent of the first cryptocurrency–Bitcoin in 2009, the distributed ledger technology (DLT) that promotes its operation behind–blockchain, had gotten lots of attention. Because of its decentralized, identity verification, and anti-tampering characteristics, blockchain has become a promising technology in many applications that require a trust mechanism. In fields such as banking, financial markets, account-ing, auditing, supply chain management, real estate, energy, and medical information, applications, prototypes, or discussions about their potential have emerged.
However, a Gartner report on the blockchain industry shows that between 2017 and 2018, the market's expectations for blockchain fell from top to bottom. In addition, it has been more than 10 years since the advent of Bitcoin, but cryptocurrencies have not been popularized in daily life. This study attempts to explore the following ques-tions: Blockchain has all its advantages, but does it also have its own or environmen-tal challenges and limitations? Faced with these challenges and limitations, how can we improve and break through? There are currently many discussions about the bright future and impact of the future-included in the field of accounting and auditing, so are there any actual products that are developing? Or is everything just imagination?
In this study, a case study method was applied by selecting and visiting Zurich, the financial center of Switzerland, and Zug, a blockchain technology town known as "Crypto Vally". After getting in touch with blockchain technology companies, through interviews, written data collection, induction and analysis, explore the company itself, between companies and the Federal Council of Switzerland to develop the concept of blockchain technology, methods and directions, and then compare it with the literature to discover how they can use practical actions to break through the challenges and limitations facing blockchain technology, and how to develop the vision into policies, products and services, so that the blockchain can be gradually realized in banks, fi-nance, accounting, auditing and more. Hoping that this research focusing on Switzer-land could serve as an insight into those examples, as a material for government poli-cy development and company strategies development. |
