Block Chain and Financial Controlling in the System of Technological Provision of Large Corporations
The article is devoted to the research of current trends and priorities for the blockchain technology use in order to ensure the economic security of large corporate entities. Large corporate entities operating in terms of digital economy were selected as the object of the research. The subject of the research is a set of economic and organizational and financial relations ensuring the financial controlling effectiveness in large corporate entities, implemented with the blockchain technology application.The work highlights the advantages and risks of the blockchain technology use at different levels of the economic system on the basis of the study of accumulated experience, reveals institutional gaps and organizational dysfunctions appearing in the course of modelling the blockchain technology application experience to solve definite economic problems, defines the need of institutional, legal, information and technology preparation of economic agents to the blockchain technology implication.Forcing the practice of the blockchain technologies use in corporate entities can provide a minimum level of the corporate sector infrastructural readiness to risk management in the economic system integration into digital economy. At the same time the use of the system and functional approach has allowed coming to a conclusion that the blockchain technology spread in the international and domestic contracting between the corporate sector subjects is creating new threats to economic security, which requires the inclusion of possible risks decomposition in the systems of corporate audit and controlling as a part of the proactive approach.