CN114169978A - Account book data storage accounting system and method based on multi-chain block chain - Google Patents
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Abstract
The invention provides an account book data storage accounting system based on a multi-chain block chain, which comprises: a database subsystem, a blockchain subsystem, a regulatory agency subsystem, and related individuals; wherein: the database subsystem is used for storing the account book data, and the account book data is used as a reference opinion index and cannot be submitted to the supervision institution subsystem; the block chain subsystem comprises a bill block chain subsystem and a report block chain subsystem which respectively form a bill chain and a report chain; the novel block chain system comprises a bill chain C0, a report chain C2 and a report chain C3, wherein the bill chain C0 and the report chain C3 can be directly uploaded to an auditing unit or a supervision unit; when the real reliability of the account book data in the block chain subsystem cannot meet the requirements of a supervision mechanism and related individuals, the account book data on the block chain subsystem can be synchronized into the database subsystem, and a new round of iteration of the account book data is performed. A corresponding accounting data storage accounting method based on the multi-chain blockchain is also provided.
Description
Technical Field
The invention belongs to the technical field of block chains, and particularly relates to an account book data storage accounting system and method based on a multi-chain block chain.
Background
The financial statement is an accounting statement reflecting the fund, profit and the like of an enterprise or a budget unit in a certain period. The financial statements include balance sheet, profit sheet, cash flow sheet or financial condition change sheet, additional sheet and notes. The financial statements are usually approved by a registered accountant and submitted on schedule to the owner, creditor, parties concerned and local fiscal authorities, banks of opening the account, authorities. The company publishing the stock publically should announce the relevant report file according to the regulation, and the report of the month should be reported within six days of the next month; the annual accounting statement should be reported within four months of the next year. The annual accounting statement submitted by the enterprise should be compiled according to the account book records which are completely registered and checked and other related data, so that the annual accounting statement is real in number, accurate in calculation, complete in content and timely in submission.
The block chain is a chain data structure formed by combining data blocks in a sequential connection mode according to a time sequence, and is a distributed account book which is guaranteed in a cryptographic mode and cannot be tampered and forged. The blockchain is deterministic, meaning that it is a reflection of specific events that occur one after the other, i.e. a series of sequential specific and causal "transactions".
The 'three-mode accounting method' is a new accounting method which appears along with the development of a block chain. This billing method is a combination of a compound billing method and a block chain billing method. Since 2015, there have been accounting teams that have proposed different three-way billing methods. Although various three-way billing methods have emerged, the accounting world has not been accepted. Because in the course of actual billing, the company is maximizing interest, the accountant will continually update the financial statements, sometimes even correcting financial statements that have been completed months ago. In this case, since the data in the conventional blockchain system cannot be changed after being linked, the need for updating the financial report cannot be satisfied.
In summary, the conventional blockchain system has only one chain, and the data cannot be changed after the chain is linked, so that an accountant is afraid of using the blockchain-based accounting system easily, and a new blockchain architecture needs to be designed to break through the stiff issue, so that the blockchain system can be used in the accounting system.
Disclosure of Invention
The invention provides an account book data storage accounting system and method based on a multi-chain block chain, aiming at solving one or more technical problems in the prior art, and the system and method are a novel storage technology of account book data on the block chain, can reduce the time spent on checking the account book data before uplink, can adapt to the requirement of an accounting process, and can ensure the authenticity of the account book data to the maximum extent.
As shown in fig. 1, the present invention provides an accounting book data storage accounting system based on multi-chain blockchain, comprising:
a database subsystem, a blockchain subsystem, a regulatory agency subsystem, and related individuals; wherein:
the database subsystem is used for storing account book data, and the account book data is used as a reference opinion index and cannot be submitted to the supervision mechanism subsystem;
the block chain subsystem comprises a bill block chain subsystem and a report block chain subsystem which respectively form a bill chain and a report chain; the accounting data is divided into two types, namely bill data (C0) and financial statement data (C1, C2 and C3), wherein the financial statement data comprises financial statement data on a database (C1), financial statement data stored in a block chain (C2) and financial statement data reported by the block chain (C3), and the bill data (C0) and the financial statement data on the database (C1) are stored on the bill chain C0 and cannot be tampered; financial statement data (C2) on the blockchain and financial statement data (C3) reported by the blockchain are stored on the tabchain, and the tabchain uses a chain architecture of a traditional blockchain; the report chain is divided into two chains, wherein one chain is a C2 chain for storing financial report data (C2) stored by the block chain, and the other chain is a C3 chain for storing financial report data (C3) reported by the block chain, blocks on the C2 chain only comprise the financial report data (C2) stored by the block chain, and blocks on the C3 chain only comprise the financial report data (C3) reported by the block chain; the financial report data (C2) stored in the blockchain is data which is not submitted to the supervision institution subsystem or the auditing institution, and the financial report data (C3) submitted in the blockchain is data which is submitted to the supervision institution subsystem or the auditing institution; the financial statement data (C3) reported by the block chain is a statement submitted to the block chain by internal accounting of the enterprise, and an external auditing unit reviews the statement; the financial reporting data on the database (C1), the financial reporting data stored by the blockchain (C2) and the financial reporting data reported by the blockchain (C3) are updated irregularly, wherein the updated data of the financial reporting data on the database (C1) is only stored in the database subsystem; update data for the blockchain stored financial reporting data (C2) is stored within the blockchain subsystem, but is not submitted to the regulatory unit subsystem or audit authority; update data of the financial statement data (C3) reported by the blockchain is stored in the blockchain subsystem and submitted to the supervision unit subsystem or an auditing agency;
the database subsystem and the blockchain subsystem exchange data with each other, and the regulatory agency subsystem and related individuals exchange data with the blockchain subsystem;
when the real reliability of the account book data in the block chain subsystem cannot meet the requirements of a supervision mechanism and related individuals, the account book data on the block chain subsystem is synchronized into the database subsystem, and a new round of iteration of the account book data is performed.
Preferably, the bill chain and the report chain are stored in the same block chain subsystem and are internally divided into the bill chain and the report chain; or the bill chain and the report chain exist in two different block chain subsystems, and the bill chain and the report chain perform cross-chain operation by using various cross-chain technologies.
Preferably, the financial report data on the database (C1) is a financial report automatically generated by the enterprise self-organization or accounting computerization for internal staff to use, and the part of the financial report data stored in the database is not provided for external auditing agencies or individuals to review or check, and the function of the financial report data on the database is to generate financial report data which can be stored on the block chain subsystem, namely the financial report data stored by the block chain (C2) and the financial report data reported by the block chain (C3); updating the financial report data (C1) on the database, the financial report data (C2) stored in the blockchain and the financial report data (C3) reported by the blockchain if an error is found during each internal examination; due to the chaining of the financial reporting data (C2) stored in the blockchain and the financial reporting data (C3) reported by the blockchain, these chains can only add new blocks, place updated reports in the newly added new blocks, and synchronize the data in the new blocks to the database subsystem, and the enterprise needs to rearrange the financial reporting data and upload the updated financial reporting data (C3) reported by the blockchain stored in the blockchain.
Preferably, the database subsystem also provides data indexing of the C2 chain and the C3 chain to facilitate querying.
Preferably, the financial reporting data (C2) stored in the blockchain is composed of financial reporting data uploaded to the blockchain subsystem by an enterprise, and provides internal auditing for the enterprise, and the financial reporting data (C2) stored in the blockchain is not provided for an external auditing agency or an individual to review or check, and is used for generating an internal report and performing internal auditing for related personnel; financial report data (C2) stored in the blockchain can assist internal auditing of an enterprise, and after the internal auditing, the financial report data (C2) stored in the blockchain is placed on the C3 chain to form the financial report data (C3) reported by the blockchain.
Preferably, for a central company, only financial reporting data on the database (C1) and the C3 chain are maintained, and the C2 chain is absent; for a large company, there are both the C2 chain and the C3 chain.
Preferably, each block on the chain C2 and the chain C3 has a time stamp, so that the blocks of the chain C2 and the chain C3 can be sorted by the time stamp to form a chain; meanwhile, the C2 chain and the C3 chain maintain hash values of the respective legacy blockchains.
Preferably, the chain of statements includes more chains than the chain of C2 and the chain of C3, each having a hash value to secure the data against tampering, the more chains being statements of different purposes or different government entities.
Preferably, each of the more chains may be divided into two sub-chains, a first sub-chain storing data and being ready for reporting, and a second sub-chain storing data and being ready for reporting.
The invention also aims to provide an account book data storage accounting method based on the multi-chain block chain, which comprises the following steps:
s01, storing financial statement data on the database subsystem according to the enterprise production and operation conditions (C1);
s02, the enterprise uploads financial report data (C2) stored in the blockchain periodically on the blockchain subsystem according to the financial report data (C1) on the database;
s03, after internal audit is carried out for multiple times, the financial statement data (C2) stored in the blockchain are considered to be uploaded to an external audit unit, and the financial statement data (C2) stored in the blockchain are uploaded to the C3 chain;
s04, the supervision agency subsystem and related individuals periodically make examination applications to the blockchain subsystem, and the authenticity of the financial statement data on the statement blockchain subsystem is required to be verified;
s05, the block chain subsystem receives the application and verifies the identity of the application party, and sends the financial statement data (C3) and the bill data (C0) reported by the required block chain to the supervision institution subsystem and the related individuals;
s06, the supervising authority subsystem and related individuals review the financial statement data (C3) and the bill data (C0) reported by the blockchain, and if false financial statement data are found, S07 is executed; otherwise, go to S10;
s07, the supervising authority subsystem and the related individuals send modification instructions to the blockchain subsystem, request the blockchain to change the financial statement data (C3) reported by the blockchain related to false, and inform the enterprise to change if the bill data (C0) needs to be updated;
s08, the blockchain receives the modification instruction, sends financial report data (C3) reported by the blockchain related to the false to the database subsystem, and sends the modification instruction; if the ticket data (C0) is updated, the original ticket data (C0) cannot be changed according to the blockchain characteristics, but the updated ticket data (C0) is uploaded to the ticket chain C0 and marks that the old ticket data (C0) no longer adapts;
s09, the database subsystem stores the financial report data (C3) reported by the modified block chain, and after the new financial report data (C1) on the database is obtained, corresponding enterprises are notified according to the received modification description, and S01-S06 are executed;
s10, the regulatory agency subsystem and the related individuals approve the financial statement data obtained from the blockchain subsystem.
The invention has the beneficial effects that:
1) the invention provides a block chain system suitable for the actual accounting process, which divides the traditional block chain system into 3 chains and takes charge of the functions and purposes of the chain system. After division, 3-chain systems can be mutually quoted to assist the work of audit; the novel blockchain system comprises a bill chain (C0), a report chain (C2 and C3), and C0 and C3 can be directly uploaded to an audit unit or a supervision unit. The auditing unit can quickly inquire whether report data has errors, such as whether bill data is changed on a report chain, and the like. If the auditing entity decides to do a deep audit, it may be required to examine the data of the C2 report chain in addition to automatically auditing the data on the ticket chain and the report chain. Since the C2 chain contains reporting process records, the auditor can have a deeper audit. If the external auditing unit finds errors, such as report errors or bill errors, the enterprise can update the chain C0, the chain C1 database, the chain C2 and the chain C3, and after internal auditing is carried out again, the enterprise can submit to the external auditing unit for auditing.
2) The block chain architecture of the invention gives accountants space and freedom to adjust reports, and simultaneously allows the reports and bills to be automatically checked and checked for errors.
The above and other objects, advantages and features of the present invention will become more apparent to those skilled in the art from the following detailed description of specific embodiments thereof, taken in conjunction with the accompanying drawings.
Drawings
Some specific embodiments of the invention will be described in detail hereinafter, by way of illustration and not limitation, with reference to the accompanying drawings. The same reference numbers in the drawings identify the same or similar elements or components. Those skilled in the art will appreciate that the drawings are not necessarily drawn to scale. The objects and features of the present invention will become more apparent in view of the following description taken in conjunction with the accompanying drawings, in which:
FIG. 1 is a schematic diagram of an overall architecture of an accounting data storage accounting system based on multi-chain blockchains according to a preferred embodiment of the invention;
fig. 2 is a flow chart of an accounting data storage accounting method based on multi-chain blockchains according to a preferred embodiment of the invention.
Detailed Description
In order to make the present invention more comprehensible with respect to its gist, the present invention will be further described with reference to the accompanying drawings and examples. In the following description, numerous specific details and specific examples are set forth in order to provide a more thorough understanding of the present invention and to provide a thorough understanding of the present invention. While this invention is susceptible of embodiment in many different forms than that described herein, there will be many equivalents to those skilled in the art which incorporate such variations and modifications without departing from the spirit and scope of the invention as defined by the appended claims and their equivalents.
In the following description, numerous specific details and specific examples are set forth in order to provide a more thorough understanding of the present invention and to provide a thorough understanding of the present invention. While this invention is susceptible of embodiment in many different forms than that described herein, there will be many equivalents to those skilled in the art which incorporate such variations and modifications without departing from the spirit and scope of the invention as defined by the appended claims and their equivalents.
As shown in fig. 1, the present embodiment provides an account book data storage accounting system based on multi-chain blockchain, including:
a database subsystem, a blockchain subsystem, a regulatory agency subsystem, and related individuals; wherein:
the database subsystem is used for storing the account book data, and the account book data is used as a reference opinion index and cannot be submitted to the supervision institution subsystem;
the block chain subsystem comprises a bill block chain subsystem and a report block chain subsystem which respectively form a bill chain and a report chain; the accounting data is divided into two types, namely bill data C0 and financial statement data C1, C2 and C3, the financial statement data comprises financial statement data C1 on a database, financial statement data C2 stored in a block chain and financial statement data C3 reported by the block chain, and the bill data C0 and the financial statement data C1 on the database are stored on a bill chain C0 and cannot be tampered; financial report data C2 on the blockchain and financial report data C3 reported by the blockchain are stored on the report chain, and the bill chain uses a chain framework of the traditional blockchain; the report chain is divided into two chains, wherein one chain is a C2 chain used for storing financial report data C2 stored in the block chain, and the other chain is a C3 chain used for storing financial report data C3 reported by the block chain, blocks on the C2 chain only comprise financial report data C2 stored in the block chain, and blocks on the C3 chain only comprise financial report data C3 reported by the block chain; financial report data C2 stored in the blockchain is data which is not submitted to a supervision institution subsystem or an auditing institution, and financial report data C3 reported by the blockchain is data which is submitted to the supervision institution subsystem or the auditing institution; the financial statement data C3 reported by the blockchain is a statement submitted to the blockchain by the internal accounting of the enterprise, and the statement is checked by the external audit unit; the financial report data C1 on the database, the financial report data C2 stored in the blockchain and the financial report data C3 reported by the blockchain are updated irregularly, wherein the updated data of the financial report data C1 on the database is only stored in the database subsystem; updating data of financial statement data C2 stored in the blockchain is stored in the blockchain subsystem, but is not submitted to a supervision unit subsystem or an auditing agency; updating data of financial statement data C3 reported by the blockchain is stored in the blockchain subsystem and submitted to a supervision unit subsystem or an auditing agency;
the database subsystem and the block chain subsystem exchange data with each other, and the supervision institution subsystem and the related individuals and the block chain subsystem exchange data with each other;
when the real reliability of the account book data in the block chain subsystem cannot meet the requirements of a supervision mechanism and related individuals, the account book data on the block chain subsystem can be synchronized into the database subsystem, and a new round of iteration of the account book data is performed.
In a preferred embodiment, the bill chain and the report chain are stored in the same block chain subsystem and are internally divided into the bill chain and the report chain; or the bill chain and the report chain exist in two different block chain subsystems, and the bill chain and the report chain perform cross-chain operation by using various cross-chain technologies.
In a preferred embodiment, the financial statement data C1 on the database is a financial statement automatically generated by the enterprise itself or by an electronic calculator for the use of the internal staff. This portion of the financial reporting data stored in the database is not used to be reviewed or reviewed by an external auditing agency or individual, and is used to generate financial reporting data that may be stored on the blockchain subsystem, i.e., blockchain stored financial reporting data C2 and blockchain reported financial reporting data C3; in each internal examination, if an error is found, the financial report data C1 on the database, the financial report data C2 stored in the blockchain, and the financial report data C3 reported by the blockchain are updated. Due to chaining of the financial reporting data C2 stored in the blockchain and the financial reporting data C3 reported by the blockchain, the chains can only add new blocks, the updated report is placed in the newly added new blocks, and the data in the new blocks are synchronized to the database subsystem, so that the enterprise needs to rearrange the financial reporting data and upload the updated financial reporting data C3 reported by the blockchain stored in the blockchain.
In a preferred embodiment, the database subsystem also provides data indexing for the C2 chain as well as the C3 chain to facilitate querying.
In a preferred embodiment, the financial reporting data C2 stored in the blockchain is composed of financial reporting data uploaded to the blockchain subsystem by the enterprise, and provides an intra-enterprise audit. Similarly, the financial statement data C2 stored in the blockchain is not used for being reviewed or viewed by an external auditing agency or an individual, but is used for generating an internal report for internal auditing of related personnel; financial report data C2 stored in the blockchain can assist in internal auditing of enterprises, and after the internal auditing, the financial report data C2 stored in the blockchain is placed on the C3 chain to form financial report data C3 reported by the blockchain.
As a preferred embodiment, for a central company, only the financial reporting data C1 and C3 chains on the database may be maintained, without the C2 chain. Since the financial reporting data C1 on the database can be changed, the only reporting data that cannot be changed is the data on the C3 chain. For a large company, there are many audits inside, and financial report data C1 on the database, financial report data C2 stored in the blockchain, and financial report data C3 reported by the blockchain are needed, so that a C2 chain and a C3 chain need to be provided at the same time.
As a preferred embodiment, the data structure of the report chain includes: the traditional block chain has a chain with blocks connected by hash values. Here the report chain has 2 chains, one chain is C2 chain and one is C3 chain. The blocks on the C2 chain have only C2 data, and the blocks on the C3 chain have only C3 data. On the C2 chain and the C3 chain, each tile has a time stamp, so that the tiles of the C2 chain and the C3 chain can be sorted by time stamp, making up one chain. Meanwhile, the C2 chain and the C3 chain maintain the hash value of the traditional block chain respectively, and guarantee that the block cannot be tampered.
In a preferred embodiment, the report chain may have a third chain, i.e., chain C4, a fourth chain, i.e., chain C5, or more chains, i.e., chain C6 or more, and each has a hash value to ensure that the data cannot be tampered with. The chain C4 and the chain C5 are reports of different purposes or different government entities. For example, the business bureau has a self report, the national tax bureau has a self report, the business and business report can have a C4 chain, the national tax report can have a C5 chain, and the like.
As a preferred embodiment, the chain C4 can be subdivided into chain C4-1 and chain C4-2. The C4-1 chain stores data and is prepared not to be reported, and the C4-2 chain stores data and is prepared to be reported; similarly, C5 can be divided into chains C5-1 and C5-2, data C5-1 is not ready for reporting, and data C5-2 is ready for reporting.
Accounting process under this system: when all accounting data are updated, the steps are divided into C0, C1, C2 and C3. All tickets C0 are linked up, since the tickets are original data, the linking up is required. Report C1, C2, C3 data are updated until the report is handed over and accepted, so the last step must be C3; there may be an unlimited C1 update in the middle, and an unlimited C2, or even multiple C3 updates. Multiple times C3 represent the report being rolled back and recalculated. C0, C2, C3 data uplink, so once uplink, data cannot be changed. If the data is to be changed, a new block can only be added after the chain, and the updated data is placed in the new block.
For the working principle of interaction between database, blockchain and regulatory bodies and related individuals, detailed in fig. 2, there is provided a method for accounting for ledger data storage based on multi-chain blockchain, comprising:
s01, storing financial statement data C1 on the database subsystem according to the production and operation conditions of the enterprise;
s02, the enterprise uploads financial report data C2 stored in the blockchain periodically on the blockchain subsystem according to the financial report data C1 on the database;
s03, after internal audit is carried out for multiple times, the financial statement data C2 stored in the blockchain is considered to be uploaded to an external audit unit, and the financial statement data C2 stored in the suitable blockchain is uploaded to a C3 chain;
s04, the supervising authority subsystem and the related individuals periodically make an examination application to the blockchain subsystem, and the authenticity of the financial statement data on the statement blockchain subsystem is required to be verified;
s05, the block chain subsystem receives the application and verifies the identity of the application party, and sends the financial report data C3 and the bill data C0 reported by the required block chain to the supervisory subsystem and the related individuals;
s06, the supervising authority subsystem and the related individuals review the financial statement data C3 and the bill data C0 reported by the blockchain, and if false financial statement data are found, S07 is executed; otherwise, go to S10;
s07, the supervising authority subsystem and the related individuals send modification instructions to the block chain subsystem, the block chain is required to change the financial report data C3 reported by the false block chain, and if the bill data C0 needs to be updated, the enterprise is also informed to change;
s08, the blockchain receives the modification instruction, sends financial report data C3 which relates to the false blockchain to the database subsystem, and sends out the modification instruction; if the ticket data C0 is updated, the original ticket data C0 cannot be changed according to the blockchain characteristics, but the updated ticket data C0 is uploaded to the ticket chain C0 and indicates that the old ticket data C0 is no longer compliant;
s09, storing the financial report data C3 reported by the modified block chain by the database subsystem, notifying corresponding enterprises according to the received modification description after acquiring the financial report data C1 on the new database, and executing S01-S06;
s10, the supervisory subsystem and the associated individuals approve the financial statement data obtained from the blockchain subsystem.
As a preferred embodiment, the above process can be adjusted properly, since the actual accounting work is continuously updating the report, adding new bill, and correcting error, the above process will change according to the actual accounting requirement, and the main process is data-oriented.
This embodiment proposes a blockchain system that is adaptive to the actual accounting process, since the conventional blockchain system is divided into 3 chains, each responsible for its function and purpose. After division, 3-chain systems can be mutually quoted to assist the work of audit; the novel blockchain system comprises a bill chain C0, a report chain C2 and a report chain C3, wherein C0 and C3 can be directly uploaded to an audit unit or a supervision unit. The auditing unit can quickly inquire whether report data has errors, such as whether bill data is changed on a report chain, and the like. If the auditing entity decides to do a deep audit, it may be required to examine the data of the C2 report chain in addition to automatically auditing the data on the ticket chain and the report chain. Since the C2 chain contains reporting process records, the auditor can have a deeper audit. If the external auditing unit finds errors, such as report errors or bill errors, the enterprise can update the chain C0, the chain C1 database, the chain C2 and the chain C3, and after internal auditing is carried out again, the enterprise can submit to the external auditing unit for auditing. The block chain architecture gives accountants space and freedom to adjust reports, and allows automatic checking of reports and bills and checking of errors.
While the present invention has been described with reference to the particular illustrative embodiments, it is not to be restricted by the embodiments but only by the appended claims. It will be understood by those skilled in the art that variations and modifications of the embodiments of the present invention can be made without departing from the scope and spirit of the invention.
Claims (10)
1. An account book data storage accounting system based on multi-chain blockchain is characterized by comprising:
a database subsystem, a blockchain subsystem, a regulatory agency subsystem, and related individuals; wherein:
the database subsystem is used for storing account book data, and the account book data is used as a reference opinion index and cannot be submitted to the supervision mechanism subsystem;
the block chain subsystem comprises a bill block chain subsystem and a report block chain subsystem which respectively form a bill chain and a report chain; the accounting data is divided into two types, namely bill data (C0) and financial statement data (C1, C2 and C3), wherein the financial statement data comprises financial statement data on a database (C1), financial statement data stored in a block chain (C2) and financial statement data reported by the block chain (C3), and the bill data (C0) and the financial statement data on the database (C1) are stored on the bill chain C0 and cannot be tampered; financial statement data (C2) on the blockchain and financial statement data (C3) reported by the blockchain are stored on the tabchain, and the tabchain uses a chain architecture of a traditional blockchain; the report chain is divided into two chains, wherein one chain is a C2 chain for storing financial report data (C2) stored by the block chain, and the other chain is a C3 chain for storing financial report data (C3) reported by the block chain, blocks on the C2 chain only comprise the financial report data (C2) stored by the block chain, and blocks on the C3 chain only comprise the financial report data (C3) reported by the block chain; the financial report data (C2) stored in the blockchain is data which is not submitted to the supervision institution subsystem or the auditing institution, and the financial report data (C3) submitted in the blockchain is data which is submitted to the supervision institution subsystem or the auditing institution; the financial statement data (C3) reported by the block chain is a statement submitted to the block chain by internal accounting of the enterprise, and an external auditing unit reviews the statement; the financial reporting data on the database (C1), the financial reporting data stored by the blockchain (C2) and the financial reporting data reported by the blockchain (C3) are updated irregularly, wherein the updated data of the financial reporting data on the database (C1) is only stored in the database subsystem; update data for the blockchain stored financial reporting data (C2) is stored within the blockchain subsystem, but is not submitted to the regulatory unit subsystem or audit authority; update data of the financial statement data (C3) reported by the blockchain is stored in the blockchain subsystem and submitted to the supervision unit subsystem or an auditing agency;
the database subsystem and the blockchain subsystem exchange data with each other, and the regulatory agency subsystem and related individuals exchange data with the blockchain subsystem;
when the real reliability of the account book data in the block chain subsystem cannot meet the requirements of a supervision mechanism and related individuals, the account book data on the block chain subsystem is synchronized into the database subsystem, and a new round of iteration of the account book data is performed.
2. The ledger data storage accounting system based on multi-chain blockchain of claim 1, characterized by: the bill chain and the report chain are stored in the same block chain subsystem and are internally divided into the bill chain and the report chain; or the bill chain and the report chain exist in two different block chain subsystems, and the bill chain and the report chain perform cross-chain operation by using various cross-chain technologies.
3. The ledger data storage accounting system based on multi-chain blockchain of claim 1, characterized by: the financial statement data (C1) on the database is a financial statement automatically generated by the enterprise self-organization or meeting computer for internal staff to use, the part of the financial statement data stored in the database is not used for being checked or checked by an external auditing agency or an individual, and the function of the financial statement data on the database is to generate the financial statement data which can be stored on the block chain subsystem, namely the financial statement data (C2) stored by the block chain and the financial statement data (C3) reported by the block chain; updating the financial report data (C1) on the database, the financial report data (C2) stored in the blockchain and the financial report data (C3) reported by the blockchain if an error is found during each internal examination; due to the chaining of the financial reporting data (C2) stored in the blockchain and the financial reporting data (C3) reported by the blockchain, these chains can only add new blocks, place updated reports in the newly added new blocks, and synchronize the data in the new blocks to the database subsystem, and the enterprise needs to rearrange the financial reporting data and upload the updated financial reporting data (C3) reported by the blockchain stored in the blockchain.
4. The ledger data storage accounting system based on multi-chain blockchain of claim 1, characterized by: the database subsystem also provides data indexing for the C2 chain and the C3 chain, facilitating queries.
5. The ledger data storage accounting system based on multi-chain blockchain of claim 1, characterized by: the financial statement data (C2) stored in the blockchain consists of financial statement data uploaded to the blockchain subsystem by an enterprise and provides internal audit of the enterprise, and the financial statement data (C2) stored in the blockchain is not used for being provided for an external auditing agency or an individual to review or check and is used for generating an internal report and performing internal audit on related personnel; financial report data (C2) stored in the blockchain can assist internal auditing of an enterprise, and after the internal auditing, the financial report data (C2) stored in the blockchain is placed on the C3 chain to form the financial report data (C3) reported by the blockchain.
6. The ledger data storage accounting system based on multi-chain blockchain of claim 1, characterized by: for a central company, only financial reporting data on the database (C1) and the C3 chain are maintained, without the C2 chain; for a large company, there are both the C2 chain and the C3 chain.
7. The ledger data storage accounting system based on multi-chain blockchain of claim 1, characterized by: on the C2 chain and the C3 chain, each block has a time stamp, so that the blocks of the C2 chain and the C3 chain can be sorted by the time stamp to form a chain; meanwhile, the C2 chain and the C3 chain maintain hash values of the respective legacy blockchains.
8. The ledger data storage accounting system based on multi-chain blockchain of claim 1, characterized by: the report chain includes more chains than the C2 chain and the C3 chain, which are reports for different purposes or different government entities, and each has a hash value to secure the data against tampering.
9. The ledger data storage accounting system based on multi-chain blockchain of claim 1, characterized by: each of the more chains may be divided into two sub-chains, a first sub-chain storing data and being ready for non-reporting, and a second sub-chain storing data and being ready for reporting.
10. A method of storage accounting in the ledger data storage accounting system based on multi-chain blockchains according to any one of claims 1-9, characterized by comprising:
s01, storing financial statement data on the database subsystem according to the enterprise production and operation conditions (C1);
s02, the enterprise uploads financial report data (C2) stored in the blockchain periodically on the blockchain subsystem according to the financial report data (C1) on the database;
s03, after internal audit is carried out for multiple times, the financial statement data (C2) stored in the blockchain are considered to be uploaded to an external audit unit, and the financial statement data (C2) stored in the blockchain are uploaded to the C3 chain;
s04, the supervision agency subsystem and related individuals periodically make examination applications to the blockchain subsystem, and the authenticity of the financial statement data on the statement blockchain subsystem is required to be verified;
s05, the block chain subsystem receives the application and verifies the identity of the application party, and sends the financial statement data (C3) and the bill data (C0) reported by the required block chain to the supervision institution subsystem and the related individuals;
s06, the supervising authority subsystem and related individuals review the financial statement data (C3) and the bill data (C0) reported by the blockchain, and if false financial statement data are found, S07 is executed; otherwise, go to S10;
s07, the supervising authority subsystem and the related individuals send modification instructions to the blockchain subsystem, request the blockchain to change the financial statement data (C3) reported by the blockchain related to false, and inform the enterprise to change if the bill data (C0) needs to be updated;
s08, the blockchain receives the modification instruction, sends financial report data (C3) reported by the blockchain related to the false to the database subsystem, and sends the modification instruction; if the ticket data (C0) is updated, the original ticket data (C0) cannot be changed according to the blockchain characteristics, but the updated ticket data (C0) is uploaded to the ticket chain C0 and marks that the old ticket data (C0) no longer adapts;
s09, the database subsystem stores the financial report data (C3) reported by the modified block chain, and after the new financial report data (C1) on the database is obtained, corresponding enterprises are notified according to the received modification description, and S01-S06 are executed;
s10, the regulatory agency subsystem and the related individuals approve the financial statement data obtained from the blockchain subsystem.
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