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題名 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作者 苗華斌
Miau, Scott貢獻者 楊建民
Yang, Jiann-Min
苗華斌
Scott Miau關鍵詞 電子發票
區塊鏈
比特幣
以太坊
開放鏈
e-invoice
Blockchain
Bitcoin
Ethereum
Openchain日期 2016 上傳時間 7-Dec-2016 10:45:39 (UTC+8) 摘要 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.參考文獻 Arendsen, R., & van de Wijngaert, L. (2011).Government as a Launching Customer for eInvoicing.In Electronic government (pp. 122-133).Springer Berlin Heidelberg.Back, A. (2002). Hashcash-a denial of service counter-measure.Bayer, D., Haber, S., &Stornetta, W. S. (1993).Improving the efficiency and reliability of digital time-stamping. Sequences II: Methods in Communication, Security and Computer Science, 329-334.Bitcoin Block Explorer. (2016). Bitcoin Block Explorer – Block#411546, Retrieved May 12 2016, from the World Wide Web: https://blockexplorer.com/block/000000000000000005868c8c7b85b4e217380a4f465731967517207b0046e97eBitcoin.it. (2015).Weaknesses - Bitcoin Wiki. Retrieved May 12 2016, from the World Wide Web: https://en.Bitcoin.it/wiki/Weaknesses.Blockchain Use Cases: Comprehensive Analysis & Startups Involved. (2015). LTB Network. Retrieved May 23 2016, from the World Wide Web: https://letstalkpayments.com/Blockchain-use-cases-comprehensive-analysis-startups-invoved/Borden, K. (2004). Determining negotiating ranges for EDI-induced transaction and float cost reductions. Global Finance Journal, 15(1), 71-79.Buterin, V. (2014). Ethereum: A Next-Generation Cryptocurrency and Decentralized Application Platform.Bitcoin Magazine. Retrieved May 24, 2016, from the World Wide Web: https://Bitcoinmagazine.com/articles/ethereum-next-generation-cryptocurrency-decentralized-application-platform-1390528211Cade Metz Business. (2015). SEC Approves Plan To Issue Stock ViaBitcoin’s Blockchain. WIRED. Retrieved May 24, 2016, from the World Wide Web: http://www.wired.com/2015/12/sec-approves-plan-to-issue-company-stock-via-the-bitcoin-blockchain/Cha, S. C., Joung, Y. J., Tseng, Y. C., Huang, S. C., Chen, G. H., & Tseng, C. T. (2014, June). Ensuring the integrity and non-repudiation of remitting e-invoices in conventional channels with commercially available NFC devices. InSoftware Engineering, Artificial Intelligence, Networking and Parallel/Distributed Computing (SNPD), 2014 15th IEEE/ACIS International Conference on (pp. 1-6). IEEE.Chang, C. J., Kuo, H. C., Chen, C. Y., Chen, T. H., & Chung, P. Y. (2013). Ergonomic Techniques for a Mobile E‐Invoice System: Operational Requirements of an Information Management System. Human Factors and Ergonomics in Manufacturing & Service Industries, 23(6), 582-589.Charlon, F. (2015).Openchain Documentation Release 0.5.0.Openchain. Retrieved May 24, 2016, from the World Wide Web: https://media.readthedocs.org/pdf/openchain/latest/openchain.pdfChaum, D. (1983). Blind signatures for untraceable payments.In Advances in cryptology (pp. 199-203).Springer US.Chen, W. K. (2012). On Design of Secure APIs for IoT Applications—Using Taiwan Uniform e-Invoices as Examples.Radio Frequency Identification System Security, 8, 9.Cimander, R., Kubicek, H., &Brun, M. H. (2007).eInvoicing in DenmarkeGovernment Unit, Information Society and Media Directorate-General, European Commission, Tech. Rep.Coinprism. (2015). Openchain, Retrieved May 12 2016, from: https://www.openchain.org/Das, S. (2015). Coinprism Launches OpenChain, an Open-Source Distributed Ledger. CCN.LA. Retrieved May 24, 2016, from the World Wide Web: https://www.cryptocoinsnews.com/coinprism-launches-openchain-an-open-source-distributed-ledger/De Bellis, N. (2009). Bibliometrics and citation analysis: from the science citation index to cybermetrics. Scarecrow Press.EBA Working Group on Electronic and Alternative Payments.(2015). Cryptotechnologies as major IT innovation and technical change agent.Euro Banking Association.Eom, S. (2008).An introduction to bibliometrics and informetrics. Author Cocitation Analysis: Quantitative Methods for Mapping the Intellectual Structure of an Academic Discipline, 1-35.Futuregovt.(2011). Winners of Futuregov Awards 2011. Retrieved May 24, 2016, from the World Wide Web: http://pacific.scoop.co.nz/2011/10/winners-of-futuregov-awards-2011Gilson, D. (2013). What are Namecoins and .bit domains? CoinDesk. Retrieved May 24, 2016, from the World Wide Web: http://www.coindesk.com/what-are-namecoins-and-bit-domains/Haber, S., &Stornetta, W. S. (1990). How to time-stamp a digital document(pp. 437-455). Springer Berlin Heidelberg.Hernández-Ortega, B. (2011). The role of post-use trust in the acceptance of a technology: drivers and consequences. Technovation, 31(10), 523-538.Hovden, R. (2013). Bibliometrics for Internet media: Applying the h‐index to YouTube. Journal of the American Society for Information Science and Technology, 64(11), 2326-2331.Huemer, C., Zapletal, M., &Liegl, P. (2014).Crossing the boundaries: e-Invoicing/e-procurement as native ERP features. In Novel Methods and Technologies for Enterprise Information Systems (pp. 9-17). Springer International Publishing.Joung, Y. J., Tseng, Y. C., Cha, S. C., Lo, N. W., Chung, G., & Liu, C. K. (2014, January). Motivations, Deployment, and Assessment of Taiwan`s E-Invoicing System: An Overview. In System Sciences (HICSS), 2014 47th Hawaii International Conference on (pp. 2200-2209).IEEE.Karjalainen, K., &Kemppainen, K. (2008). The involvement of small-and medium-sized enterprises in public procurement: Impact of resource perceptions, electronic systems and enterprise size. Journal of Purchasing and Supply Management, 14(4), 230-240.Karlsson, S. (2008).Research and development of a cost efficient Finvoice B2C billing solution.Keen, L. (2016). Australia Post to use Blockchain to store identities. Financial Review. Retrieved May 24, 2016, from the World Wide Web: http://www.afr.com/technology/australia-post-to-use-Blockchain-to-store-identities-20160316-gnk6w5Keifer, S. (2011). E-invoicing: The catalyst for financial supply chain efficiencies. Journal of Payments Strategy & Systems, 5(1), 38-51.Koch, B. (2016). E-Invoicing / E-Billing Digitisation& Automation.Billentis. Retrieved June 01, 2016, from the World Wide Web: https://www.simac.com/uploads/media/574ea9aa39094/E-Invoicing%20%20E-Billing.pdfLedra capital. (2014). Bitcoin Series 24 : The Mega-Master Blockchain List. Retrieved May 24, 2016, from the World Wide Web: http://ledracapital.com/blog/2014/3/11/Bitcoin-series-24-the-mega-master-Blockchain-listLian, J. W. (2015). Critical factors for cloud based e-invoice service adoption in Taiwan: An empirical study. 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Bitcoin: A peer-to-peer electronic cash system.Noizat, P. (2015). Chapter 22 – Blockchain Electronic Vote.Handbook of digital currency.OpenText GXS. (2015). Lost? Don`t Know What to look for in an e-invoicing solution?. Retrieved May 12 2016, from the World Wide Web: http://www.gxs.co.uk/eBooks/eInvoicing/e-invoicing_ebook_uk.pdf.Oxford Dictionaries.(2002). OECD Frascati Manual, Sixth edition, Annex 7, paras. 20-22, page 203Palmer, D. (2016). Blockchain Startup To Secure 1 Million eHealth Records in Estonia. CoinDesk. Retrieved May 24, 2016, from the World Wide Web: http://www.coindesk.com/blockchain-startup-aims-to-secure-1-million-estonian-health-records/Patron, T. (2016). What’s the Big Idea BehindEthereum’s World Coumputer? CoinDesk. Retrieved May 24, 2016, from the World Wide Web: http://www.coindesk.com/whats-big-idea-behind-ethereums-world-computer/Rofhök-Björni, A. (2006). Electronic Invoicing in Finland-attitudes towards electronic invoicing by financial managers in small-to mid-sized companies.Swedish School of Economics and Business Administration, Master’s of Science Degree Programme in Accounting.Sande, A. (2015). How the Ethereum Network handle ddos Attacks?. Retrieved May 12 2016, from the World Wide Web: https://www.reddit.com/r/ethereum/comments/2iyyk9/how_the_ethereum_network_handle_ddos_attacks/.Sir Mark Walport. (2016). Distributed Ledger Technology: beyond block chain. UK Government Office for Science. Retrieved May 24, 2016, from the World Wide Web: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/492972/gs-16-1-distributed-ledger-technology.pdfSwan, M. (2015). Blockchain: Blueprint for a New Economy. O`Reilly Media, Inc.Swanson, T. (2014). Blockchain 2.0 – Let a Thousand Chains Blossom. LTB Network. Retrieved May 24, 2016, from the World Wide Web: https://letstalkBitcoin.com/Blockchain-2-0-let-a-thousand-chains-blossomTague-Sutcliffe, J. (1992). An introduction to informetrics. Information Processing and Management, 28(1), 1–3Tian, Feng. "An agri-food supply chain traceability system for China based on RFID & blockchain technology." Service Systems and Service Management (ICSSSM), 2016 13th International Conference on.IEEE, 2016.Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 425-478.Venkatesh, V., Thong, J. Y., &Xu, X. (2012). Consumer acceptance and use of information technology: extending the unified theory of acceptance and use of technology. MIS quarterly, 36(1), 157-178.Veselá, L., &Radiměřský, M. (2014).The Development of Electronic Document Exchange. Procedia Economics and Finance, 12, 743-751.Vitalk, B. (2015). On Slow and Fast Block Times. Ethereum Blog. Retrieved May 24, 2016, from the World Wide Web: https://blog.ethereum.org/2015/09/14/on-slow-and-fast-block-times/Vogelsteller, F. (2016).Ethereum Development Tutorial. Retrieved May 24, 2016, from the World Wide Web: https://github.com/ethereum/wiki/wiki/Ethereum-Development-TutorialWikipedia (2016).Information security. Retrieved May 12 2016, from the World Wide Web: https://en.wikipedia.org/wiki/Information_security#Key_conceptsWilcke, J. (2016). Security Alert – Geth suffers from a very low probable DoS attack vector – Update immediately. Ethereum Blog. Retrieved May 17 2016, from: https://blog.ethereum.org/2016/05/17/security-alert-geth-suffers-from-a-very-low-probable-dos-attack-vector-update-immediately/Wilson, C. S. (1999). Informetrics. Annual Review of Information Science and Technology (ARIST), 34, 107-247. Wolfram, D. (2003). Applied informetrics for information retrieval research (No. 36). Greenwood Publishing Group.Wood, G. (2014). Ethereum: A secure decentralisedgeneralised transaction ledger. Ethereum Project Yellow Paper.Wu, R. (2013). An overview of e-invoicing in China and the factors affecting individual`s intention to B2C e-invoicing adoption.ZOHO Corp. (2015) Standard Fields in Invoices. Retrieved May 12 2016, from the World Wide Web: https://www.zoho.com/crm/help/invoices/standard-fields.html 描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
99932007資料來源 http://thesis.lib.nccu.edu.tw/record/#G0099932007 資料類型 thesis dc.contributor.advisor 楊建民 zh_TW dc.contributor.advisor Yang, Jiann-Min en_US dc.contributor.author (Authors) 苗華斌 zh_TW dc.contributor.author (Authors) Scott Miau en_US dc.creator (作者) 苗華斌 zh_TW dc.creator (作者) Miau, Scott en_US dc.date (日期) 2016 en_US dc.date.accessioned 7-Dec-2016 10:45:39 (UTC+8) - dc.date.available 7-Dec-2016 10:45:39 (UTC+8) - dc.date.issued (上傳時間) 7-Dec-2016 10:45:39 (UTC+8) - dc.identifier (Other Identifiers) G0099932007 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/104622 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 經營管理碩士學程(EMBA) zh_TW dc.description (描述) 99932007 zh_TW dc.description.abstract (摘要) 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。 zh_TW dc.description.abstract (摘要) 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. en_US dc.description.tableofcontents Chapter 1 Introduction..................11.1 Research background..................11.2 Purpose of this research..................4Chapter 2 Literature review..................62.1 Development of e-invoice platform in Taiwan..................62.2 E-invoice studies worldwide..................82.3 Blockchain technologies and developments..................112.3.1 The background of Bitcoin and Blockchain technology..................112.3.2 Blockchain applications..................12Chapter 3 Research methods..................273.1 Informetrics..................273.1.1 Introduction..................273.1.2 Data collection and categorization..................283.2 Bitcoin and the Blockchain technology..................303.2.1 Transactions..................303.2.2 A block..................323.2.3 The block header..................333.2.4 Merkle tree..................363.2.5 Mining..................373.2.6 Proof-of-work..................383.2.7 Confirmations..................39Chapter 4 Results..................414.1 Using Informetrics to analyze the publications and patents for e-invoice and Blockchain..................414.1.1 The results of using Informetrics for e-invoice..................414.1.2 Results of using informetrics for Blockchain..................494.2 Developing an e-invoice platform based on Blockchain technology..................564.2.1 Proposed solution..................56Chapter 5 Conclusions, discussions and future works..................665.1 Conclusions..................665.2 Discussions..................685.3 Future works..................69References..................71Appendix - A..................80Appendix - B..................83Appendix - C..................87 zh_TW dc.format.extent 4079202 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0099932007 en_US dc.subject (關鍵詞) 電子發票 zh_TW dc.subject (關鍵詞) 區塊鏈 zh_TW dc.subject (關鍵詞) 比特幣 zh_TW dc.subject (關鍵詞) 以太坊 zh_TW dc.subject (關鍵詞) 開放鏈 zh_TW dc.subject (關鍵詞) e-invoice en_US dc.subject (關鍵詞) Blockchain en_US dc.subject (關鍵詞) Bitcoin en_US dc.subject (關鍵詞) Ethereum en_US dc.subject (關鍵詞) Openchain en_US dc.title (題名) 以區塊鏈技術為基礎之電子發票平台研究 zh_TW dc.title (題名) A study of e-invoice system based on Blockchaintechnology en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Arendsen, R., & van de Wijngaert, L. (2011).Government as a Launching Customer for eInvoicing.In Electronic government (pp. 122-133).Springer Berlin Heidelberg.Back, A. (2002). Hashcash-a denial of service counter-measure.Bayer, D., Haber, S., &Stornetta, W. S. (1993).Improving the efficiency and reliability of digital time-stamping. Sequences II: Methods in Communication, Security and Computer Science, 329-334.Bitcoin Block Explorer. (2016). Bitcoin Block Explorer – Block#411546, Retrieved May 12 2016, from the World Wide Web: https://blockexplorer.com/block/000000000000000005868c8c7b85b4e217380a4f465731967517207b0046e97eBitcoin.it. (2015).Weaknesses - Bitcoin Wiki. Retrieved May 12 2016, from the World Wide Web: https://en.Bitcoin.it/wiki/Weaknesses.Blockchain Use Cases: Comprehensive Analysis & Startups Involved. (2015). LTB Network. Retrieved May 23 2016, from the World Wide Web: https://letstalkpayments.com/Blockchain-use-cases-comprehensive-analysis-startups-invoved/Borden, K. (2004). Determining negotiating ranges for EDI-induced transaction and float cost reductions. Global Finance Journal, 15(1), 71-79.Buterin, V. (2014). Ethereum: A Next-Generation Cryptocurrency and Decentralized Application Platform.Bitcoin Magazine. Retrieved May 24, 2016, from the World Wide Web: https://Bitcoinmagazine.com/articles/ethereum-next-generation-cryptocurrency-decentralized-application-platform-1390528211Cade Metz Business. (2015). SEC Approves Plan To Issue Stock ViaBitcoin’s Blockchain. WIRED. Retrieved May 24, 2016, from the World Wide Web: http://www.wired.com/2015/12/sec-approves-plan-to-issue-company-stock-via-the-bitcoin-blockchain/Cha, S. C., Joung, Y. J., Tseng, Y. C., Huang, S. C., Chen, G. H., & Tseng, C. T. (2014, June). Ensuring the integrity and non-repudiation of remitting e-invoices in conventional channels with commercially available NFC devices. InSoftware Engineering, Artificial Intelligence, Networking and Parallel/Distributed Computing (SNPD), 2014 15th IEEE/ACIS International Conference on (pp. 1-6). IEEE.Chang, C. J., Kuo, H. C., Chen, C. Y., Chen, T. H., & Chung, P. Y. (2013). Ergonomic Techniques for a Mobile E‐Invoice System: Operational Requirements of an Information Management System. Human Factors and Ergonomics in Manufacturing & Service Industries, 23(6), 582-589.Charlon, F. (2015).Openchain Documentation Release 0.5.0.Openchain. Retrieved May 24, 2016, from the World Wide Web: https://media.readthedocs.org/pdf/openchain/latest/openchain.pdfChaum, D. (1983). Blind signatures for untraceable payments.In Advances in cryptology (pp. 199-203).Springer US.Chen, W. K. (2012). On Design of Secure APIs for IoT Applications—Using Taiwan Uniform e-Invoices as Examples.Radio Frequency Identification System Security, 8, 9.Cimander, R., Kubicek, H., &Brun, M. H. (2007).eInvoicing in DenmarkeGovernment Unit, Information Society and Media Directorate-General, European Commission, Tech. Rep.Coinprism. (2015). Openchain, Retrieved May 12 2016, from: https://www.openchain.org/Das, S. (2015). Coinprism Launches OpenChain, an Open-Source Distributed Ledger. CCN.LA. Retrieved May 24, 2016, from the World Wide Web: https://www.cryptocoinsnews.com/coinprism-launches-openchain-an-open-source-distributed-ledger/De Bellis, N. (2009). Bibliometrics and citation analysis: from the science citation index to cybermetrics. Scarecrow Press.EBA Working Group on Electronic and Alternative Payments.(2015). Cryptotechnologies as major IT innovation and technical change agent.Euro Banking Association.Eom, S. (2008).An introduction to bibliometrics and informetrics. Author Cocitation Analysis: Quantitative Methods for Mapping the Intellectual Structure of an Academic Discipline, 1-35.Futuregovt.(2011). Winners of Futuregov Awards 2011. 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