Research On The Optimization Of Platform Enterprise Industry-finance Integration Based On Blockchain

In the context of the global digital economy,while traditional financial accounting is facing the transformation to centralization,standardization,intelligence and proceduralization with financial sharing center as the focus,it should also be involved in the hot topics of industryfinancial integration to realize the transformation to management accounting of strategic decision support and business operation services.With the rapid growth of Internet platformbased enterprises,many platform enterprises have ventured into the field of industry-financial integration.While breaking the industry-financial barriers to tap the potential of operating business value,cracks in surface integration gradually appear due to the imperfect development of industry-financial integration based on financial sharing services.In the process of exploring the integration of industry and finance by platform companies,information technology is also continuously changing.In addition to the new technology of"Big Data,Intelligent,Internet of Things,Mobile Internet,Cloud Computing",blockchain was also included in the category of "new infrastructure" by the National Development and Reform Commission for the first time on April 21,2020."The importance of blockchain industry is also clearly pointed out in the outline of the 14 th Five-Year Plan and 2035 Visionary Goals.Blockchain,with its unique features of decentralization,de-trust,immutability and open sharing,is compatible with the integration of industry and finance,filling the cracks in information,process and trust.Its consensus mechanism,smart contracts and distributed ledger technologies ensure the security and integrity of industry and finance information,improve the processing efficiency of industry and finance processes,and reshape the foundation of trust between industry and finance.For platform enterprises,blockchain technology can also revolutionize the formation and operation mode of platform economy,generate additional trust among platform users,realize point-to-point,end-to-end and user-to-user direct connection platform economic system,eradicate the problem of monopoly rent-seeking of platform and achieve the purpose of sharing and common governance.In this thesis,literature research method,case study method,inductive method,and virtual simulation method are used for comprehensive analysis.Firstly,taking Meituan as the research object,through introducing the basic situation of Meituan,detailing the current situation of industry-financial integration in terms of organizational structure,overall design and core processes,analyzing the problems of Meituan’s industry-financial integration,and exploring the feasibility in the problem of optimizing the industry-financial integration of platform enterprises based on blockchain technology.Secondly,combining the characteristics of blockchain technology,the "private chain" and "alliance chain" are selected to be built inside and outside the platform enterprise respectively,forming an internal and external "double chain" architecture,and at the same time,on the six-layer infrastructure of blockchain,a blockchain-based industry and finance integration sharing module is built to demonstrate the optimization path design of industry and finance integration of the platform enterprise under blockchain.Then,we consider the quality and quantity of business and finance integration information to test the optimization method,introduce the information synergy coefficient index to establish a blockchain-based cross-sector information sharing incentive evolution game model to portray the dynamic evolution process of the interaction between various influencing factors in the process of business and finance integration,and then find the effective incentive regulation interval through evolutionary stability strategy analysis,and then use Matlab tools to simulate the model dynamically from different dimensions to verify the validity of the model and give corresponding management advice to make the evolutionary stability strategy of business and finance departments converge to the information integration sharing strategy.Finally,it focuses on the design of accounts receivable,accounts payable and expense reimbursement process of Meituan based on blockchain,analyzes the expected effect of Meituan’s implementation of business finance integration under blockchain from three aspects of information security sharing,process control efficiency and cross-departmental communication,and points out the application guarantee suggestions for possible deficiencies,with a view to speeding up the deep integration of business finance of platform enterprises,realizing the highly synergistic development of business and finance,completing the efficient and intelligent financial transformation,and providing directional guidance for the optimization of business finance integration of blockchain application platform enterprises.