CN114511317A

CN114511317A - Block chain public account processing system and method for accounting records

Info

Publication number: CN114511317A
Application number: CN202011152197.2A
Authority: CN
Inventors: 陈兆伸; 陈志诚; 蒙丽晴; 何旻谦
Original assignee: Individual
Current assignee: Individual
Priority date: 2020-10-23
Filing date: 2020-10-23
Publication date: 2022-05-17

Abstract

The invention discloses a block chain public account book processing system and method of an accounting record, wherein the block chain public account book processing method of the accounting record comprises the following steps: connecting a plurality of primary node networks in series and establishing a ring network, and transmitting a synchronization token between the primary nodes; each primary node is connected with at least one secondary node; the secondary node can express the transaction information into accounting data fragments in an accounting entry form; the second-level node uploads the data fragments to the connected first-level node; the primary node randomly selects at least one secondary node, and defines the selected secondary node as a verification node; the primary node receiving the token is a main node, and the main node sends the data fragment to the verification node; verifying, by the verification node, the data fragment and generating a verification result; the verification node transmits the verification result back to the main node; the primary node will compile the verification result in majority rule and attach the verified transaction information to the accounting block chain.

Description

Block chain public account processing system and method for accounting records

Technical Field

The invention relates to a networked accounting record system, in particular to a block chain public accounting processing system for accounting records.

Background

The traditional Business types can be divided into Business-to-Business (B2B) and Business-to-Customer (B2C). The accuracy, safety, reliability and auditing efficiency of the financial data are always the pursuit targets. In the business type of B2B, both enterprises are booked and verified in the future; however, in B2C, only one side of the enterprise keeps accounts, and the general customer end does not keep accounts, leaving a large space for "forgery and cheating" for the enterprise end.

Accounting is a 500 year old, mature and stable discipline. The traditional accounting mode is that two transaction parties respectively record information such as transaction content and amount. But the session data recorded by the two parties to the transaction may be subject to counterfeiting, so that the rights and interests of the other party are compromised. The "Double-Entry System" is laid out and becomes the important basis of accountability since the "Luca Pacioli father of modern accountability" theoretically summarizes and systematically describes the "Double-Entry System" in 1494 by combining with the mathematical principle; however, since five centuries later, the nature and infrastructure of modern accounting has not changed significantly.

Up to 1986, jinrimary men proposed to increase the trustworthiness of financial data using the Triple-Entry Bookkeeping System of equivalent Accounting (Momentum Accounting), and added third-party input information in addition to the borrower and lender to indicate the financial energy of the company to predict that future financial income will be accelerated or slowed down. Although the triple bookkeeping accounting data can be verified by a third party, the triple bookkeeping accounting system is still unacceptable to general users as the data is complicated and cannot be quickly verified and needs to be verified by a special company. On the other hand, in order to provide credibility of the financial statement, it is common to perform Reconciliation (accounting) by an accountant to verify the accounting. However, the labor cost, time cost, and money cost required for accounting are quite heavy for the general public. Furthermore, since accounting is not an interactive verification based on the public account book and node pair data, it is difficult for the user to obtain the accounting record to be queried along the track of the accounting record, so that the public data still has the doubt of being easily tampered, and the integrity and consistency of the public data cannot be realized.

Therefore, how to transform the accountant to lead the development of economy and reflect the value of enterprises is a pending problem. In the past history, accountability has been adjusted in line with the development of technology, and the economic and technical environments have promoted the accelerated change of accountability.

Therefore, it is not desired to develop an accounting system that can support accounting information management and adapt to tax administration, and has automation, high security, high reliability, and high cost effectiveness, so as to bring the academic and accounting practice into a new state.

Disclosure of Invention

Therefore, after many years of intensive research and strength investigation, the inventor finds that the inventor buys things from A to B: a must give the block data Issuer (that is, the credit on the record "thinking logic, the credit is as the Issuer (Issuer) of the block, the debit is as the public account book keeping of the block chain of the counter (counter), the defect of the third party input of the jinjiri male can be improved, finally, a block chain Accounting System (hereinafter, also called as" H-Diamond network Accounting System ") which can realize the third party public account book by the block chain by adopting a Triple Entry System for Accounting architecture is developed, which not only can support Accounting information management and adapt to tax management, but also has automation, high security, high trust and high cost benefit.

In addition, the block chain accounting system (H-Diamond network accounting system) can greatly improve the accuracy, the safety, the credibility and the efficiency of audit and audit. More specifically, according to the present invention, at least the following excellent effects can be achieved, for example, a financial report with Compliance (Compliance) in Compliance with regulations can be made in the meeting practice in accordance with the "accounting law", and can be stored in a distributed manner; the system has the excellent characteristics of capability of monitoring all members and difficulty in falsification; the data security can be improved, the authenticity of the data can be ensured, and the transparency of the transaction information can be ensured.

Secondly, according to the block chain accounting system of the invention, through the internet, by using a block chain (blockchain) technology, the data block can be confirmed in real time by the network members when being formed, and the benefit of real-time audit (real-time accounting) is received. Further, according to the concept of the present invention, the accounting measurement unit used in the block chain accounting system of the present invention is not particularly limited, and may be legal currency, electronic digital currency, physical currency, etc.; other convertible monetary units may also be used, e.g., a legally used deposit payment currency.

Furthermore, according to the blockchain accounting system of the invention, all accounting transaction data can be recorded in the blockchain, a user can perform interactive verification on the data based on the public account book and the nodes, and the user can also open the password to obtain the accounting record to be inquired along the recording track of the blockchain, so that the public data cannot be falsified, and the integrity and consistency of the public data are further realized.

The invention discloses a block chain public account book processing system for accounting records, which is characterized in that the accounting data can realize the characteristics of openness, synchronization and indiscriminate falsification through a synchronization and recording system of accounting files of a block chain.

The block chain public accounting processing system of the accounting record comprises a plurality of primary nodes, a plurality of secondary nodes and an accounting block chain. The primary node networks are connected in series to form a ring network, the ring network transmits a synchronization token, the primary node acquiring the synchronization token is defined as a primary node, the rest of the primary nodes are defined as secondary nodes, each primary node network is connected with a plurality of secondary nodes, any secondary node can upload data fragments to the connected primary node, the secondary nodes select a plurality of secondary nodes and are used for checking a data block from the primary node, the secondary node selected by the secondary nodes is defined as a verification node, the primary node acquires the synchronization token, the primary node randomly selects at least one secondary node from the rest of the secondary nodes, the primary node sends the data block to the selected secondary node, at least one verification node is randomly selected by the secondary node, and the selected verification node sends a verification result to the primary node after checking the data block, the primary node signs the data block with a private key and generates a result block, which is appended (appended) to the accounting block chain.

The invention also provides a block chain public ledger processing method of the accounting record, which comprises the following steps: a plurality of primary node networks are connected in series and an annular network is established, the primary nodes transmit synchronization tokens, the primary nodes which acquire the synchronization tokens are defined as primary nodes, and the rest primary nodes are defined as secondary nodes; each primary node is connected with at least one secondary node through a network; after the second-level node finishes the transaction processing, the second-level node uploads the data fragments to the connected first-level node; when the primary node receives the synchronous token, the primary node becomes a main node; randomly selecting at least one secondary node by a primary node; randomly selecting at least one secondary node from the selected secondary nodes, and defining the selected secondary node as a verification node; the main node sends the data fragments to the verification node; verifying the data fragments by the verification node and generating a verification result; the verification node transmits the verification result back to the main node; the main node determines the verification result according to the majority principle; the main node signs the data fragment by a private key and generates a result block; the primary node appends (append) the result block to the accounting block chain.

The block chain public account book processing system and method of the accounting record can enable each node on the network to obtain accounting data and verify the correctness of accounting information through the characteristics of decentralized and distributed public record account books. The block chain accounting recording system of the invention not only can improve the speed of accounting data verification, but also ensure the reliability of data verification through a hierarchical data transmission and a majority solution mechanism of random nomination verification.

Drawings

Fig. 1A is a block chain public ledger processing system architecture diagram of accounting records of the present invention.

FIG. 1B is a schematic diagram of network connections of nodes at various levels of the present invention.

Fig. 2 is a block chain public ledger processing method of accounting records of the present invention.

FIG. 3A is a diagram illustrating a data structure of a data block according to the present invention.

FIG. 3B is a diagram illustrating the association of data blocks with hash values according to the present invention.

FIG. 3C is a schematic diagram of the generating relationship between the accounting entries and the hash tree according to the present invention.

FIG. 4 is a schematic diagram of the primary node and the secondary node according to the present invention.

Fig. 5A is a diagram illustrating the transmission of primary nodes and data blocks according to the present invention.

FIG. 5B is a diagram illustrating a secondary node and a reply to the verification result according to the present invention.

Fig. 6 is a flow chart illustrating the verification result of the present invention.

FIG. 7 is a diagram of accounting block chains and newly added result blocks according to the present invention.

Detailed Description

The present invention will now be described in further detail by way of examples, but it should be understood that the examples are illustrative only and should not be construed as limiting the practice of the invention.

Hereinafter, the "H-Diamond network" used in the present invention refers to a block chain network composed of all nodes and including the features of "multi-center setting" and "distributed verification". Each node of the "H-Diamond network" corresponds to an "account" of a financial statement made in accordance with the regulations. In addition, the "node" can be divided into two types of normal user node and special user node.

A generic user Node, also referred to as a Light Node or secondary Node, may collect data items required by the full blockchain accounting from the POS system, handheld endpoint device (cell phone or other handheld device), tablet, computer, or AIOT system, requesting confirmation of the transaction. When the account is opened, the real name system is adopted, and the identity of the natural person or the legal person must be strictly confirmed. Each account will get a pair of public and private keys, and the public key is used as the account number which is open to the outside. The private key is stored in an encrypted way by a password selected by the user.

The special user Node is also called a full Node (Complete Node) or a level one Node: in order to maintain the operation of the H-Diamond blockchain system, a plurality of full nodes are arranged in the system and used as service centers; in addition to the light node function, they must provide at least the following four services, namely, (1) registration service: accepting an account application of a new common node, and confirming the identity of a person who comes on the line of the common node when a weekday system operates; (2) directory service: authentication and revocation of management nodes and connection of nodes in a network; (3) facilitating authentication of new accounting data. The light node can request the whole node to assist in processing the authentication work of the transaction data; and (4) saving of complete data blocks: as a whole node, complete block data must be reserved, and the age limit is subject to the statutory requirements.

In addition, in the H-Diamond network of the invention, a plurality of all nodes can be provided, so as to improve the service efficiency and the safety of the system; all full nodes must remain as Online (Online) as much as possible to serve all nodes in the network. The whole node must keep a complete block chain and copies of all transaction documents to be shokoku signaling to meet the current regulatory code.

In addition, the blockchain accounting system of the present invention may be used as a whole node service center, such as a court, an accountant guild, a tax authority …, etc. In addition, in the blockchain accounting system of the present invention, a general node may also be a full node serving as a "service center" as long as it is capable of providing the above servers. In addition, according to the present invention, a data block is used to record an accounting entry; one Block can be divided into two parts of a Header (Block Header) and a Body (Block Body). The body mainly carries accounting entry information, and the header includes management information of the block chain.

In addition, according to the H-Diamond network of the present invention, all general light nodes must be registered in one service center, the registered information will be transmitted to all other service centers, and all full-node service centers are obligated and must be able to work as directory service; therefore, the number of websites participating in the verification can be greatly reduced, the verification speed is further improved, and theoretically the same effective verification can be achieved.

Please refer to fig. 1A and 1B, which are schematic diagrams illustrating a system architecture of the accounting block chain 160 according to the present invention and network connections between a primary node and a secondary node. The block chain accounting processing system of the invention comprises: a plurality of primary nodes 110 and a plurality of secondary nodes 120. A plurality of primary nodes 110 are networked in series and form a ring network. And each of the primary nodes 110 is networked to a plurality of secondary nodes 120. Wherein the secondary node 120 may be designated to connect to a particular primary node 110 by way of registration. Thus, the secondary node 120 may be connected to the primary node 110 via a local area network or the internet.

The primary node 110 and the secondary node 120 are broadly referred to as calculator devices having accounting data generation, verification capabilities and networking capabilities. In the present invention, for convenience of explaining the difference between the two, the application categories of the primary node 110 and the secondary node 120 are divided. For example, the primary node 110 may be a server or a personal computer, and the secondary node 120 may be a Point of Sale (POS), a personal computer, or a mobile computing device.

The primary node 110 of the present invention includes: the system comprises a first network module 111, a first encryption/decryption module 112, a first verification module 113, an account management module 114, a catalog management module 115 and a storage module 116. The first network module 111 is connected to the first encryption/decryption module 112, the first verification module 113, the account management module 114, the catalog management module 115 and the storage module 116. The first network module 111 is connected to the other primary node 110 and the secondary node 120 for external networks. The first network module 111 is further configured to transmit information about a synchronization token 150(token) and a accounting block chain 160 between the primary nodes 110, in addition to receiving the data slice 141(slice) from the secondary node 120. The level one node 110 encapsulates the collected data slices 141 per unit time into a set of data blocks 142. For example: the data to be verified of the blockchain 160 is counted or a public account book is transmitted, etc. Accounting block chain 160 is used to record accounting data for each secondary node 120, which is formed by a plurality of result blocks 144 in series.

The first encryption/decryption module 112 is used for signing the verified result block 144. The signed result block 144 is broadcast to other level one nodes 110 through the first network module 111, so that a new result block 144 is added to the accounting block chain 160. The primary nodes 110 record the result blocks 144 and the public account book into the storage module 116, so that the accounting block chain 160 can be stored in each primary node 110. The first verification module 113 is used to count the checks of the data block 142 by the assigned secondary node 120. In the block chain of the present invention, the primary node 110 selects a plurality of secondary nodes 120, and the selected secondary nodes 120 check whether the data block 142 is correct. The primary node 110 counts the number of secondary nodes 120 with the same result. The first verification module 113 will record the data block 142 as a new result block 144 when the number of secondary nodes 120 with the same result exceeds half of the selected number of secondary nodes 120.

The account management module 114 is used to record the primary node 110 and the connected secondary node 120. In the present invention, each primary node 110 is connected to at least two secondary nodes 120. The connection requires transmission of network signals and also completes registration with the primary node 110. The directory management module 115 is configured to manage a network transmission status of the connected secondary node 120, so as to determine whether the online status of the secondary node 120 varies with data transmission efficiency. The storage module 116 is used to record related data of the accounting block chain 160 and intelligent contract (smart contract).

An intelligent contract is an intelligent, automatic processing mechanism, and an intelligent contract can automatically execute a part of or all tasks. The intelligent contracts will reduce human intervention in the execution process. For example, a contract can automatically calculate the amount due by the partner party and arrange for payment of that amount. People in the block chain accounting can trade according to the rules of the intelligent contract to generate the accounting entry, and after confirmation, the accounting entry is written into the accounting block chain 160.

The secondary node 120 of the present invention includes: a second network module 121, a data generating module 122, a second encrypting and decrypting module 123 and a second verifying module 124. The second network module 121 is connected to the data generating module 122, the second encryption/decryption module 123 and the secondary module. After the second network module 121 completes each transaction, the second network module 121 is configured to transmit the data fragment 141 to the connected primary node 110, and the second network module 121 broadcasts a transaction completion notification to the other secondary nodes 120. The data fragment 141 generated by the transaction is referred to as an accounting entry. The data generation module 122 is used to determine the content generation and recording during the transaction, and record the transaction result as the data fragment 141. The second encryption/decryption module 123 may sign the verified data block 142 with the private key and generate a corresponding confirmation code for writing into the public account book. The second verification module 124 is configured to verify the received data block 142 and output a verification result to the corresponding first-level node 110.

In the present invention, the primary node 110 and the secondary node 120 can be further described in different situations, and therefore, the primary node 110 and the secondary node 120 are defined according to the following situations. The primary node 110 for obtaining the synchronization token 150 is defined as a primary node 411, and the remaining primary nodes 110 are defined as secondary nodes 412. The secondary node 120 for the selected check data block 142 is defined as the verification node 421. For a clear description of the overall operation of the present invention, please refer to fig. 2, which is a schematic flow chart of the processing of accounting data recorded in the blockchain according to the present invention. The invention relates to a block chain public account book processing method of an accounting record, which comprises the following steps:

step S210: a plurality of primary node networks are connected in series and a ring network is established, and the primary nodes transmit synchronous tokens;

step S220: each primary node is connected with at least one secondary node through a network;

step S230: after the second-level node finishes the transaction processing, the second-level node uploads the data fragments to the connected first-level node;

step S240: when the primary node receives the synchronous token, the primary node randomly selects at least one secondary node;

step S250: randomly selecting at least one verification node by the selected secondary nodes;

step S260: the main node packages the collected data fragments into data blocks and sends the data blocks to the verification nodes;

step S270: verifying the data block by the verification nodes and generating a verification result;

step S280: the verification nodes transmit the verification result back to the main node;

step S290: the main node collects and verifies the decision result according to the majority decision principle; the main node signs the data block by a private key and generates a result block; and

step S300: the primary node appends the result block to the accounting block chain.

First, all the primary nodes 110 are connected in series to form a ring network, which is not a physically connected network architecture but a network architecture formed by connecting network topologies. In a ring network, the primary node 110 transmits a synchronization token 150, a data block 142, and a accounting block chain 160. Each primary node 110 is connected to an unequal number of secondary nodes 120, as shown in fig. 2. Generally, the primary node 110 may be a highly computing and trusted computing device provided by a government agency or large enterprise.

The secondary nodes 120 in different areas can select the attached primary node 110 by means of registration. Taking department stores as an example, the primary node 110 may be a back-end server provided by a store, and the secondary node 120 may be a sales counter or a tablet computer or the like. Generally, a level two node 120 is connected to only a single level one node 110. The secondary node 120 generates a data fragment 141 of the transaction upon completion of each transaction by the secondary node 120. And after the secondary node 120 generates the data fragment 141, the secondary node 120 broadcasts a transaction completion message to other primary nodes 110 and the secondary node 120 via the connected primary node 110.

And the secondary node 120 uploads the data fragment 141 to the primary node 110. The primary node 110 will encapsulate all received data fragments 141 into data chunks 142 upon receipt of the synchronization token 150. The content of the data block 142 can be referred to as fig. 3A, which is a schematic diagram of the data structure of the data block according to the present invention. The data block 142 includes header information and body information. The header information at least comprises the following fields and contents:

a data block sequence number;

the header hash value of the previous block;

date and time of data block release;

the ID of the borrower, namely the public key of the borrower;

ID of the lender, namely public key of the lender;

and the body information is the transaction content of the accounting entry:

summons;

a date of the transaction;

debit accounting subjects;

a debit amount;

remarking of debit accounting;

credit accounting subjects;

a credit amount;

remarking credit accounting subjects;

making a Linked List (Linked List) with the name of the left-handed data file related to the accounting entry;

all left-handed data form a hash Tree (Merkle Tree), and then the root of the left-handed data is made into a hash value and placed on the surface of the body

And (6) digitally signing.

As shown in fig. 3B and fig. 3C, the data block of the present invention may include a plurality of accounting entries, and generate corresponding hash values according to the accounting entries. Fig. 3B is a serial schematic diagram of the hash value of each data block passing through the block. The arrow in fig. 3B indicates that the hash value generated by the header information of the data block is the hash value of the previous block recorded by another data block. The present invention generates a multi-level hash tree structure as shown in fig. 3B through multiple sets of accounting entries. In each layer, the contents of the two nodes are subjected to hash calculation to obtain the hash values of the two nodes. At the bottom of fig. 3C is all accounting entries in the data block. The hash Tree in fig. 3C is a Full Binary Tree (Full Binary Tree), and the hash Tree has k nodes and a Tree height of h, where h is the height of the hash Tree

In the present invention, the primary node 411 encrypts the synchronization token 150 with the public key of the primary node 110 of another destination to ensure the identity of the primary node 110 that received the synchronization token 150. When the new primary node 411 receives the synchronization token 150, the primary node 411 selects at least one node from the other secondary nodes 412. In fig. 4, the primary node 411 is illustrated by a thick black dashed box, the selected secondary node 412 is illustrated by a thick black dashed box, and the selected verification node 421 is illustrated by a thin black dashed box. In fig. 4, only the selected primary node 411 and other nodes are shown, but not limited to this number.

The primary node 411 sends the data block 142 to the selected secondary node 412. The selected number of secondary nodes 412 may be one or all nodes. In FIG. 5A, all secondary nodes 412 are taken as an example. After the secondary node 412 receives the data block 142, the secondary node 412 selects a plurality of verification nodes 421 for verification of the data block 142. The secondary node 412 of the present invention selects the verification node 421 from the connected secondary nodes 120 according to a certain threshold ratio.

The threshold ratio may be determined according to the number of the primary nodes 411 or the number of the secondary nodes 120 connected by each secondary node 412. For example, if the number of primary nodes 110 is m, the secondary node 412 may select m secondary nodes 120 and consider them as verification nodes 421. Or, each time the number of secondary nodes 120 exceeds a certain level, the secondary node 412 increments by a fixed number of verification nodes 421. After each secondary node 412 determines the number of verification nodes 421, the secondary node 412 returns the number of verification nodes 421 to the primary node 411. The number of verification nodes 421 is not greater than the total number of primary nodes 110 in the present invention.

Each of the verification nodes 421 verifies the data block 142 and generates a verification result 143, FIG. 5B. The verification result 143 will be sent to the primary node 411. The primary node 411 compares and counts the number of verification nodes 421 reported by each secondary node 412 with the number of verification results 143. The primary node 411 of the present invention determines whether the number of returned verification results 143 is consistent with the verification node 421. Please refer to fig. 6, which is a schematic flow chart illustrating the verification result according to the present invention.

Step S610: judging whether the number of the verification results is greater than a first verification threshold by the main node;

step S620: if the number of the verification results is smaller than the first verification threshold, the primary node requires the secondary node to re-check the data block;

step S630: if the number of the verification results is greater than or equal to the first verification threshold, the main node counts whether the number of the verification results with the same content is greater than the second verification threshold;

step S640: if the same number of the verification results is greater than or equal to a second verification threshold, the main node signs the data block; and

step S650: if the same number of the verification results is smaller than the second verification threshold, the primary node does not sign the data block.

If the number of the verification results 143 is not consistent with the number of the verification nodes 421, the primary node 411 further determines whether the number of the verification results 143 is greater than the first verification threshold. If the number of the verification results 143 is less than the first verification threshold, the primary node 411 will reissue the data block 142 to the secondary node 412 and obtain new verification results 143.

If the number of the verification results 143 is greater than the first verification threshold, the primary node 411 counts the content number of the verification results 143. The primary node 411 counts the verification results 143 with the same contents, and determines whether the accumulated number is greater than a second verification threshold. Generally, the second authentication threshold is set to at least half of all authentication nodes 421.

When the number of the verification results 143 with the same content is greater than the second verification threshold, the primary node 411 determines that the data block 142 is valid. The primary node 411 signs the legitimate data block 142 with its own private key, and defines the signed data block 142 as the result block 144. After primary node 411 attaches result block 144 to accounting block chain 160, as shown in FIG. 7. After the primary node 411 completes the attachment of the new result block 144, the primary node 411 broadcasts and updates the accounting block chain 160 to the other secondary nodes 412.

The above description is only a preferred embodiment of the present invention, and the scope of the present invention should not be limited thereby, and the invention is still covered by the claims of the present invention as long as the simple equivalent changes and modifications are made.

Claims

1. A block chain public account book processing system of an accounting record, which is characterized in that a hierarchical network is used for verifying accounting data and synchronizing a verification result into a block chain, and the block chain public account book processing system of the accounting record comprises:

the accounting block chain is used for recording accounting data, and the accounting data is composed of a plurality of result blocks;

a plurality of primary nodes, the primary nodes being configured to synchronize the accounting block chain, the primary nodes being connected in series to form a ring network, transmitting a synchronization token and a data block in the ring network, defining the primary node that obtains the synchronization token as a primary node, defining the remaining primary nodes as secondary nodes, and collecting at least one data fragment and encapsulating the data fragment into the data block; and

a plurality of secondary nodes, each of the primary nodes being networked to the plurality of secondary nodes, the plurality of secondary nodes uploading a piece of data to the connected primary node, the secondary node selecting a number of the secondary nodes and for checking the data block from the primary node, the selected secondary node being defined as a verification node;

wherein the primary node obtains the synchronization token, the primary node selects at least one secondary node from a plurality of secondary nodes, the primary node sends the data block to the selected secondary node, the secondary node selects at least one verification node, the plurality of verification nodes issue a verification result to the primary node after verifying the data block, the primary node signs the data block with a private key and generates the result block, and the primary node appends the result block to the accounting block chain.

2. The system of claim 1, wherein the secondary node registers with the primary node to which it is connected.

3. The system of claim 1, wherein when the secondary node generates a transaction, the secondary node broadcasts a transaction notification to the primary nodes, and the secondary node uploads the data fragments after the transaction is completed.

4. The blockchain public ledger processing system of accounting records of claim 1, wherein upon the primary node attaching the data block to the accounting blockchain, the primary node sends the synchronization token to another of the primary nodes.

5. The system of claim 1, wherein the number of the selected plurality of verification nodes of the secondary node is less than or equal to the total number of all the plurality of primary nodes.

6. The system of claim 1, wherein the primary node counts the number and content of the plurality of verification results, and the primary node signs the data block with a public key according to the total number of the plurality of verification results with the same content.

7. A block chain public ledger processing method of an accounting record is characterized in that a hierarchical network is used for verifying accounting data and synchronizing verification results into a block chain, and the block chain public ledger processing method of the accounting record comprises the following steps:

connecting a plurality of primary node networks in series and establishing a ring network, wherein the primary nodes transmit a synchronization token, the primary node acquiring the synchronization token is defined as a primary node, and the rest primary nodes are defined as secondary nodes;

each primary node is connected with at least one secondary node through a network;

after the secondary node finishes a transaction, the secondary node uploads a data fragment to the connected primary node;

when the primary node receives the synchronization token, the primary node packages the collected data fragments into a data block;

the primary node randomly selecting at least one of the secondary nodes;

randomly selecting at least one secondary node from the selected plurality of secondary nodes, and defining the selected secondary node as a verification node;

the primary node sending the data block to a plurality of the verification nodes;

verifying the data block by a plurality of verification nodes and generating a verification result;

the plurality of authentication nodes transmitting the authentication results back to the primary node;

the primary node signs the data block by a private key and generates a result block; and

the primary node appends the result block to a chain of accounting blocks.

8. The method of claim 7, wherein after the secondary node completes the transaction, the secondary node broadcasts a transaction notification to all of the plurality of primary nodes and uploads the data fragment to the primary node.

9. The method of claim 7, wherein the primary node sends the synchronization token to another of the primary nodes after the primary node completes additional processing of the result block.

10. The method of claim 7, wherein the collecting of the plurality of verification results by the primary node comprises:

judging whether the number of the verification results is greater than a first verification threshold by the main node;

if the number of the plurality of verification results is less than the first verification threshold, the primary node requesting the plurality of secondary nodes to re-check the data block;

if the number of the verification results is greater than or equal to the first verification threshold, the primary node counts whether the number of the verification results with the same content is greater than a second verification threshold;

if the same number of the plurality of verification results is greater than the second verification threshold, the main node signs the data block; and

if the same number of the plurality of verification results is smaller than the second verification threshold, the primary node does not sign the data block.