國際貿易之交易過程中信用狀是不可或缺的，在此制度下，貿易之買方與賣方認為使用信用狀，讓銀行擔任符合公信力的第三方，彼此之權益就可以獲得保障。 區塊鏈技術之本質是一個「去中心化」的「分佈式帳本」。意旨所有的交易皆為點對點發生，無需透過任何之信用中介或集中式清算機構。而「分佈式帳本」，意味著當交易發生時，處於鏈上的參與者都會在各自的帳本上收到交易訊息紀錄，此記錄是完全公開，且經過加密、不可竄改的。研究發現區塊鏈技術應用可解決傳統國際貿易業務流程在時間上、程序上的冗長面臨著效率問題，及過多文件數度轉手後容易衍生出的諸多道德風險與文件造假的可能。 本研究針對國際貿易業務於區塊鏈技術範疇應用進行問卷訪談，分別以金融科技發展之整體構面、人才構面、以及法規構面，分別討論其可行性及可能面臨的問題。 訪談結果可得知各界對於區塊鏈技術應用是相當期待且樂觀，以三構面看，其一係僅能簡化部份流程，無法取代全部，若諸多交易資料皆置於區塊鏈上，即使造假的風險就會降低很多，卻也會洐生新的詐騙方式；其二為符合嚴苛的金融法規法規尚未完善；其三，資料本身雖為區塊鏈而成為無法竄改的紀錄，但並不代表交易無法造假，銀行業中專業的審核與稽核機制仍然存在。;Throughout the process of international trade, Letter of Credit （L/C） had always played an essential role and cannot be easily replaced because L/C served as the fundamental guarantee of rights for both Buyer and Seller during trade. The core concept of the Blockchain Technology is to focus on “Decentralization” and “Distribution Ledger Technology” （DLT） of data. In other word, transactions occur simultaneously between each points without the inclusion of external credit intermediary or centralized clearing institution. When transaction occur, each involved party will be equally distributed with the same transaction data and these transaction data are open to view by all involved members as well as encrypted to restrict tampering. If Blockchain Technology is embedded within the traditional international credit business process, requested credit status and information of each party can be quickly obtained and approved through the previous validation records stored on the Blockchain. Although the implementation of Blockchain Technology can ultimately reduce counterfeit documents through its tampering restrictions, there will always be a potential risk of fraud. For example, the data itself cannot be tampered with but is does guarantee that the initial transaction was not falsified. Therefore, the position of Internal Auditor will still have its value and significant. In addition, when Blockchain Technology mature to a certain stage, there may issues such as the “The right to be forgotten” for information stored in the Blockchain. At that point, transaction history can be deleted despite its tampering restriction or not. This none the less will be a human challenge instead of a technical obstacles.
