本论文研究了以区块链为底层技术的银行函证服务平台对银行函证利益相关方的经济影响。银行函证证明力强、可靠性高，是注册会计师独立审计的核心程序之一，可以直接影响审计质量与效果，对于注册会计师在审计时识别被审计单位财务报表中的错误与舞弊至关重要。但其实务操作中一直存在效率低、效果差、耗费资源多、容易滋生舞弊等问题，一直是审计实务中一大痛点。2020年底，银行函证区块链服务平台在国家函证集约化、数字化的号召下陆续建立。本文以此作为独特研究背景，从信息角度探讨使用该平台对会计师事务所审计质量、银行信用风险管理、企业借款融资的影响。实证结果发现：（1）审计质量方面。经由函证平台收发银行函证的上市公司，其财务报告质量提高，注册会计师更可能认可审计结果，财报信息发布后被重述更正的可能性降低，识别以往财务信息差错并进行重述更正的可能性上升。以上现象在会计师事务所非行业专长、非四大会计师事务所、审计费用偏低、非审计费用占比偏高、企业内部控制水平偏低的情况下更为显著，体现了以区块链为底层技术的银行函证平台对于审计知识、业务能力、审计独立性和企业内部控制水平的补充作用。（2）银行信用风险管理方面：银行在接入函证平台之后，其信用风险水平降低，风险承担能力增强，对企业贷款利率降低，表明银行在增强风险管理的同时寻求增加收益的业务扩展机会。以上现象主要发生在上市银行样本，非上市银行反应不明显，贷款组合更为分散，对大客户依赖程度降低。对于员工中研究生比例较高的上市银行，接入函证平台对其信用风险水平降低影响更大。而对于规模较大的银行，则在接入函证平台后更主动承担风险。（3）企业借款融资方面。在企业相关会计师事务所和银行接入函证平台后，企业短债长用行为降低。同时这一现象在民营企业中最为明显。本文的研究对于银行函证数字化和区块链技术应用均具有重要的指导意义。理论方面，本文从银行函证这一研究有限但至关重要的审计环节入手，为数字化技术如何提升审计质量、银行风险管理提供了实证支持。实践方面，本文结论为区块链技术如何与金融市场相结合提供了新的思路和方向。

This paper investigates the economic impact of a blockchain-based bank confirmation service platform on stakeholders involved in bank confirmations. Bank confirmations are a core procedure in independent audits conducted by certified public accountants (CPAs), known for their strong evidential value and high reliability. They play a crucial role in identifying errors and fraud in the financial statements of audited entities, directly influencing audit quality and outcomes. However, the traditional practice of bank confirmations has been plagued by issues such as low efficiency, poor effectiveness, high resource consumption, and susceptibility to fraud, making it a significant pain point in audit practice. In response to the national call for the centralization and digitization of confirmations, the blockchain-based bank confirmation service platform was gradually established at the end of 2020. This study leverages this unique context to explore the impact of this platform on the audit quality of accounting firms, the credit risk management of banks, and corporate borrowing and financing from an informational perspective.Empirical results reveal that listed companies that send and receive bank confirmations through the platform exhibit improved financial reporting quality. CPAs are more likely to endorse the audit results, the likelihood of financial statement restatements decreases, and the ability to identify and correct prior financial errors increases. These effects are more pronounced for accounting firms that are not industry specialists, non-Big Four firms, firms with lower audit fees, a higher proportion of non-audit fees, and companies with weaker internal controls. This highlights the supplemental role of the blockchain-based bank confirmation platform in enhancing audit expertise, operational capacity, audit independence, and internal control levels.In terms of bank credit risk management, banks that adopt the confirmation platform experience a reduction in credit risk levels, an increase in risk-bearing capacity, and a decrease in lending rates to enterprises. This indicates that banks, while strengthening risk management, seek to expand business opportunities to increase revenue. These effects are primarily observed in listed banks, whereas non-listed banks show less pronounced responses, characterized by more diversified loan portfolios and reduced reliance on large clients. Furthermore, listed banks with a higher proportion of employees holding postgraduate degrees experience a more significant reduction in credit risk levels after adopting the platform. Larger banks, on the other hand, tend to take on more proactive risk after platform adoption.Regarding corporate borrowing and financing, the study finds that following the adoption of the confirmation platform by relevant accounting firms and banks, companies exhibit a decrease in the practice of using short-term debt for long-term investments. This effect is particularly evident among private enterprises.This research has important implications for the digitization of bank confirmations and the application of blockchain technology. Theoretically, it provides empirical support for how digital technology can enhance audit quality and bank risk management, focusing on the critical yet under-researched area of bank confirmations. Practically, the findings offer new insights and directions for integrating blockchain technology with financial markets.