TWI737522B - A system for processing accounting records in accounting public ledger using blockchain - Google Patents
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本發明是關於一種網路化的會計記錄系統,尤指一種會計記錄的區塊鏈公共帳本化處理系統。 The invention relates to a networked accounting record system, in particular to a blockchain public ledger processing system for accounting records.
傳統的商業型態主要可分為企業對企業(Business-to-Business,B2B)與企業對客戶(Business-to-Customer,B2C)兩種。財務資料的正確性、安全性、可信賴性及審計稽核的效率,一直是會計追求的目標。在B2B的商業型態裡,雙方企業都記帳,將來可以勾稽核實;但在B2C裡,只有企業單方記帳,一般顧客端都不記帳,留給企業端很大的「偽造和作弊」空間。 The traditional business model can be divided into two types: Business-to-Business (B2B) and Business-to-Customer (B2C). The accuracy, safety, reliability of financial information and the efficiency of auditing have always been the goals pursued by accounting. In the business model of B2B, both companies keep accounts, which can be checked and verified in the future; but in B2C, only companies keep single-party accounts, and generally customers do not keep accounts, leaving a lot of room for "forgery and cheating" on the enterprise side.
會計學是一門500年古老成熟而穩定的學科。傳統的會計記帳方式是以交易雙方各自記錄所交易內容與金額等資訊。但是交易雙方所記錄的會計資料可能會出現造假,使得另一方的權益受到損害。「現代會計學之父」Luca Pacioli在1494年結合數學原理從理論上加以概括系統性描述「複式記帳法(Double-Entry System)」,自此奠定並成為會計學的重要基礎;然而,從那以後的五百年來,現代會計的本質及基礎架構再也沒有重大改變。 Accounting is a 500-year-old mature and stable subject. The traditional accounting method is that both parties to the transaction record the transaction content and amount and other information. However, the accounting data recorded by both parties to the transaction may be falsified, which may damage the rights and interests of the other party. Luca Pacioli, the "father of modern accounting", in 1494 combined mathematical principles to theoretically summarize and systematically describe the "Double-Entry System". Since then, it has laid and became an important foundation for accounting; however, since then For the next five hundred years, the nature and infrastructure of modern accounting have not changed significantly.
一直到了1986年,井尻雄士建議利用當量會計學(Momentum Accounting)的三式簿記法(Triple-Entry Bookkeeping System)以提高財務資料的可信賴性,除了借方、貸方之外,還加入協力廠商輸入資訊,以表明公司財務的動能,以預測未來財務收入會加速或降緩。雖然三式簿記法會計資料可以透過第三方進行驗證,但是由於資料龐雜無法快速的檢驗、還需要由專門的公司進行檢驗,所以三式簿記法的會計記錄系統至今仍然是是無法被一般使用者所接受。另一方面,為了提供財務報表的可信度,目前一般是由會計師進行對帳(Account Reconciliation),以核實帳務。然而,會計對帳所需要的人力成本、時間成本、金錢成本對於一般大眾而言是相當沈重的。更且,由於會計對帳,並非是一種基於公共帳簿與節點對資料的交互驗證,因此使用者很難循著會計記錄軌跡來取得所欲查詢的會計記錄,使得公開資料仍存在著容易被竄改之疑慮,而且也無法實現公開資料的完整性與一致性。 Until 1986, Takeshi Ijiri suggested using Momentum Accounting's Triple-Entry Bookkeeping Method (Triple-Entry Bookkeeping). System) to improve the trustworthiness of financial data. In addition to borrowers and lenders, third-party companies are also added to input information to show the company’s financial kinetic energy and predict that future financial income will accelerate or slow down. Although the accounting data of the three-entry bookkeeping method can be verified by a third party, due to the complexity of the data, which cannot be quickly inspected and needs to be inspected by a specialized company, the accounting record system of the three-entry bookkeeping method is still unable to be used by general users. Accepted. On the other hand, in order to provide the credibility of financial statements, currently accountants are generally reconciled (Account Reconciliation) to verify accounts. However, the labor cost, time cost, and money cost required for accounting reconciliation are quite heavy for the general public. Moreover, because accounting reconciliation is not an interactive verification of data based on public account books and nodes, it is difficult for users to follow the accounting record track to obtain the accounting records they want to inquire, so that public information is still easy to be tampered with. The doubts, and the completeness and consistency of public information cannot be achieved.
因此,會計學如何轉型引領經濟的發展、反映企業價值是一個企待解決的問題。在過去的歷史裡,會計學一直順應著技術的發展而作調整,如今經濟及技術環境也在催促著會計的加速變革。 Therefore, how to transform accounting to lead economic development and reflect corporate value is a problem to be solved by enterprises. In the past history, accounting has been adjusted in accordance with the development of technology, and now the economic and technological environment is also urging accelerating changes in accounting.
從而,業界莫不期待能夠開發出一種不但能夠支援會計資訊管理並能夠適應稅務管理,而且具備自動化、高安全性、高信靠性、和高成本效益的會計系統,以將會計學及會計實務推向一個新的境界。 Therefore, the industry does not expect to be able to develop an accounting system that not only supports accounting information management and adapts to tax management, but also has automation, high security, high reliability, and high cost-effectiveness to promote accounting and accounting practices. To a new level.
是以,本發明人等經過多年的朁心研究,戮力檢討現在會計軟體的缺陷,發現借用「A向B買東西:A必須給付區塊資料的發行人(亦即,會計分錄上的貸方」之思考邏輯,將貸方做為區塊的發行者(Issuer),借方當作交易對方(Counterpart)之區塊鏈的公共帳本記帳,可以改善井尻雄士的第三方輸入的缺陷;終於開發出一種採取三式記帳法(Triple Entry System for Accounting)架構可以區塊鏈實現第三方公共帳本之區塊鏈會 計系統(以下,亦稱為「H-Diamond網絡會計系統」),不但能夠支援會計資訊管理並能夠適應稅務管理,而且具備自動化、高安全性、高信靠性、和高成本效益的會計系統。 Therefore, after years of intensive research, the inventors have worked hard to review the defects of the current accounting software and found that borrowing "A to buy something from B: A must pay the issuer of the block data (that is, the issuer on the accounting entry) The thinking logic of "credit" is to treat the lender as the issuer of the block (Issuer) and the debit as the counterparty (Counterpart) for the public account bookkeeping of the blockchain, which can improve the defect of the third-party input of Ijiri Yushi; finally developed A blockchain meeting that adopts the Triple Entry System for Accounting architecture to realize the third-party public account book Accounting system (hereinafter, also referred to as "H-Diamond Network Accounting System"), not only can support accounting information management and can adapt to tax management, but also has an automated, high-security, high-reliability, and cost-effective accounting system .
又,根據本發明之區塊鏈會計系統(H-Diamond網絡會計系統),能夠大幅提升財務資料的正確性、安全性、可信賴性及審計稽核的效率。更具體而言,根據本發明,至少能夠達成以下的優異的效果,例如,可以在會計實務中依照「會計法」做成符合法規具備合規性(Compliance)的財務報告,並且能夠以分散式儲存;具備可全體成員監控機制、難以竄改的優良特性;不但可以提高資料安全性、更可確保資料的真確性,交易資訊的透明性。 In addition, the blockchain accounting system (H-Diamond network accounting system) according to the present invention can greatly improve the accuracy, security, reliability, and audit efficiency of financial data. More specifically, according to the present invention, at least the following excellent effects can be achieved. For example, in accordance with the "Accounting Law" in accounting practice, financial reports that comply with laws and regulations (Compliance) can be made, and they can be distributed in a distributed manner. Storage; It has the excellent characteristics of being able to monitor the mechanism of all members and is difficult to tamper with; it can not only improve the data security, but also ensure the authenticity of the data and the transparency of the transaction information.
其次,根據本發明的區塊鏈會計系統,能夠透過網際網路,利用區塊鏈(blockchain)技術,在資料區塊形成時就可透過網絡成員加以即時確認,收到「即時審計(實時會計)」的效益。又,根據本發明的思想概念,在本發明之區塊鏈會計系統中所使用的會計計量單位並沒有特別限制,例如,可以是法定貨幣、電子數位貨幣、實體貨幣等;也可以是經合法認可之其他可轉換的貨幣計量單位,例如,合法使用之儲存支付貨幣。 Secondly, according to the blockchain accounting system of the present invention, through the Internet, using blockchain technology, when the data block is formed, it can be confirmed by network members in real time, and receive "real-time audit (real-time accounting) )". In addition, according to the concept of the present invention, the accounting measurement unit used in the blockchain accounting system of the present invention is not particularly limited. For example, it can be legal currency, electronic digital currency, physical currency, etc.; it can also be legal Other recognized convertible currency measurement units, for example, legally used deposit payment currency.
再者,根據本發明的區塊鏈會計系統,所有的會計交易資料都可以記錄於區塊鏈之中,使用者能夠基於公共帳簿與節點對資料的交互驗證,而且使用者還可以公開密碼沿著區塊鏈的記錄軌跡而取得所欲查詢的會計記錄,使得公開資料無法被竄改,進而實現公開資料的完整性與一致性。 Furthermore, according to the blockchain accounting system of the present invention, all accounting transaction data can be recorded in the blockchain, the user can verify the data based on the interactive verification of the public account book and the node, and the user can also disclose the password. Obtain the accounting records you want to query based on the record track of the blockchain, so that the public information cannot be tampered with, and then the integrity and consistency of the public information can be realized.
本發明揭露一種會計記錄的區塊鏈公共帳本化處理系統,其特徵在於透過區塊鏈的會計文件的同步與記錄系統,以使會計資料可以實現公開、同步與不可隨意竄改的特點。 The present invention discloses a block chain public account book processing system for accounting records, which is characterized by a synchronization and recording system of accounting documents through the block chain, so that accounting data can realize the characteristics of openness, synchronization and inability to be altered at will.
本發明的會計記錄的區塊鏈公共帳本化處理系統包括多個一級節點、若干個二級節點與會計區塊鏈。所述一級節點網路串接並形成環狀網路,環狀網路傳輸同步令牌,將取得同步令牌的一級節點定義為主要節點,其餘的一級節點定義為次要節點,每一個一級節點網路連接於若干個二級節點,任一個二級節點可將資料分片上傳至所連接的一級節點,次要節點選擇若干個二級節點並用於檢驗來自於主要節點的資料區塊,將次要節點所選出的二次節點定義為驗證節點,主要節點獲取同步令牌,主要節點從其餘的次要節點中隨機選擇至少一個次要節點,主要節點將資料區塊發送至所選的次要節點,由次要節點隨機選出至少一驗證節點,被選出的驗證節點檢驗資料區塊後發出驗證結果至主要節點,主要節點以私密金鑰對資料區塊進行簽章並產生結果區塊,主要節點將結果區塊附加會計區塊鏈。 The blockchain public ledger processing system for accounting records of the present invention includes multiple primary nodes, multiple secondary nodes, and accounting blockchains. The first-level node network is connected in series to form a ring network. The ring network transmits synchronization tokens. The first-level node that obtains the synchronization token is defined as the primary node, and the remaining first-level nodes are defined as secondary nodes. The node network is connected to a number of second-level nodes. Any second-level node can upload data fragments to the connected first-level node. The secondary node selects several second-level nodes and uses them to check data blocks from the main node. The secondary node selected by the secondary node is defined as a verification node. The primary node obtains the synchronization token, the primary node randomly selects at least one secondary node from the remaining secondary nodes, and the primary node sends the data block to the selected Secondary node, at least one verification node is randomly selected by the secondary node. The selected verification node checks the data block and sends the verification result to the main node. The main node signs the data block with the private key and generates the result block , The main node attaches the result block to the accounting blockchain.
本發明另提供一種會計記錄的區塊鏈公共帳本化處理方法包括以下步驟:將多個一級節點網路串接並建立環狀網路,一級節點傳輸同步令牌,將取得同步令牌的一級節點定義為主要節點,其餘的一級節點定義為次要節點;每一個一級節點網路連接至少一個二級節點;二級節點完成交易處理後,二級節點上傳資料分片至所連接的一級節點;當一級節點接獲同步令牌時,就成為主要節點;主要節點隨機選擇至少一個次要節點;由所選的次要節點隨機選擇至少一個二級節點,並定義所選出的二級節點為驗證節點;主要節點將資料分片發送至驗證節點;由驗證節點檢驗資料分片,並產生驗證結果;驗證節點將驗證結果回傳至主要節點;主要節點以多數原則決定驗證結果;主要節點以私密金鑰對資料分片進行簽章並產生結果區塊;主要節點將結果區塊附加(append)會計區塊鏈之後。 The present invention also provides a blockchain public ledger processing method for accounting records. The method includes the following steps: connect multiple first-level node networks in series and establish a ring network, and the first-level nodes transmit synchronization tokens to obtain synchronization tokens. The first-level node is defined as the main node, and the remaining first-level nodes are defined as the secondary nodes; each first-level node is connected to at least one second-level node in the network; after the second-level node completes the transaction processing, the second-level node uploads data fragments to the connected first-level node Node; when the primary node receives the synchronization token, it becomes the primary node; the primary node randomly selects at least one secondary node; the selected secondary node randomly selects at least one secondary node, and defines the selected secondary node It is a verification node; the main node sends the data fragments to the verification node; the verification node checks the data fragments and generates a verification result; the verification node sends the verification result back to the main node; the main node determines the verification result based on the principle of majority; the main node The data fragment is signed with the private key and the result block is generated; the main node appends the result block to the accounting blockchain.
本發明的會計記錄的區塊鏈公共帳本化處理系統與方法可以透過去中心化與分散式公開記錄帳簿的特性,使得網路上的每一個節點 都可以取得會計資料並驗證會計資訊的正確性。本發明的區塊鏈會計記錄系統透過分層式的資料傳輸與隨機指名驗證的多數決機制,除了可以提高會計資料檢驗的速度,並且確保資料檢驗的可靠性。 The blockchain public account book processing system and method for accounting records of the present invention can openly record the characteristics of account books through decentralization and decentralization, so that every node on the network Both can obtain accounting information and verify the correctness of accounting information. The blockchain accounting record system of the present invention can not only increase the speed of accounting data inspection, but also ensure the reliability of data inspection through the hierarchical data transmission and the majority mechanism of random designation verification.
110:一級節點
110:
111:第一網路模塊 111: The first network module
112:第一加解密模塊 112: The first encryption and decryption module
113:第一驗證模塊 113: The first verification module
114:帳戶管理模塊 114: Account Management Module
115:目錄管理模塊 115: Directory Management Module
116:儲存模塊 116: storage module
120:二級節點 120: secondary node
121:第二網路模塊 121: second network module
122:資料生成模塊 122: data generation module
123:第二加解密模塊 123: The second encryption and decryption module
124:第二驗證模塊 124: The second verification module
141:資料分片 141: Data Fragmentation
142:資料區塊 142: data block
143:驗證結果 143: Verification Results
144:結果區塊 144: result block
150:同步令牌 150: Sync token
160:會計區塊鏈 160: Accounting Blockchain
411:主要節點 411: main node
412:次要節點 412: secondary node
421:驗證節點 421: Verification Node
S210~S300:步驟 S210~S300: steps
圖1A係為本發明的會計記錄的區塊鏈公共帳本化處理系統架構圖。 Fig. 1A is a block chain public ledger processing system architecture diagram of accounting records of the present invention.
圖1B係為本發明的各級節點的網路連接示意圖。 Fig. 1B is a schematic diagram of the network connection of nodes at all levels of the present invention.
圖2係為本發明的會計記錄的區塊鏈公共帳本化處理方法。 Figure 2 is a blockchain public ledger processing method for accounting records of the present invention.
圖3A係為本發明的資料區塊的資料結構示意圖。 FIG. 3A is a schematic diagram of the data structure of the data block of the present invention.
圖3B係為本發明的資料區塊與雜湊值之關連示意圖。 FIG. 3B is a schematic diagram of the relationship between the data block and the hash value of the present invention.
圖3C係為本發明的各會計分錄與雜湊樹的生成關係示意圖。 Fig. 3C is a schematic diagram of the generation relationship between each accounting entry and the hash tree of the present invention.
圖4係為本發明的主要節點與次要節點的架構示意圖。 Figure 4 is a schematic diagram of the architecture of the main node and the secondary node of the present invention.
圖5A係為本發明的主要節點與資料區塊的發送示意圖。 FIG. 5A is a schematic diagram of the sending of main nodes and data blocks of the present invention.
圖5B係為本發明的次要節點與驗證結果的回覆的示意圖。 FIG. 5B is a schematic diagram of the secondary node and the reply of the verification result of the present invention.
圖6係為本發明的檢驗驗證結果的流程示意圖。 FIG. 6 is a schematic diagram of the flow chart of the inspection verification result of the present invention.
圖7係為本發明的會計區塊鏈與新增結果區塊的示意圖。 Fig. 7 is a schematic diagram of the accounting block chain and the newly added result block of the present invention.
茲有關本發明之詳細內容及技術說明,現以實施例來做進一步說明,但應瞭解的是,該等實施例僅為例示說明之用,而不應被解釋為本發明實施之限制。 With regard to the detailed content and technical description of the present invention, examples are now used for further description, but it should be understood that these examples are for illustrative purposes only, and should not be construed as limitations to the implementation of the present invention.
以下,本發明中所使用的「H-Diamond網絡」係指一種之由全體節點組成之包括「多中心設置」及「分散式驗證」特性的區塊鏈網路。「H-Diamond網絡」的每個節點都對應於一個依據國家法規所製作的財務 報表的「帳戶」。又,「節點」可區分為一般用戶節點、特殊用戶節點之兩種型態。 Hereinafter, the "H-Diamond network" used in the present invention refers to a blockchain network composed of all nodes including "multi-center settings" and "distributed verification" features. Each node of the "H-Diamond Network" corresponds to a financial The "account" of the report. In addition, "nodes" can be divided into two types: general user nodes and special user nodes.
一般用戶節點也稱為輕節點(Light Node)或二級節點,可以由POS系統、手持端點設備(手機或其它手持設備)、平板、電腦或AIOT系統收集齊全區塊鏈會計要求之資料項目,請求確認該交易。開立帳戶時必須採實名制,且必須嚴格確認其自然人或是法人的身分。每個帳戶將得到一對公私鑰,並以公鑰做為對外公開的帳號。私鑰則以自行選定的通行碼加密存儲。 General user nodes are also called light nodes or secondary nodes, which can be collected by POS systems, handheld endpoint devices (mobile phones or other handheld devices), tablets, computers or AIOT systems to complete the data items required by blockchain accounting To request confirmation of the transaction. The real-name system must be adopted when opening an account, and the identity of the natural or legal person must be strictly confirmed. Each account will get a pair of public and private keys, and the public key will be used as the public account. The private key is encrypted and stored with a passcode of your choice.
特殊用戶節點也稱為全節點(Complete Node)或一級節點:為了維護H-Diamond區塊鏈系統的運作,系統中有多個全節點,做為服務中心;它們除了具有輕節點的功能外,還須至少提供以下四種服務,即,(1)註冊服務:受理新的一般節點的帳戶申請,在平日系統運作時,確認一般節點上線者之身分;(2)目錄服務:管理節點之認證、撤銷、網絡內節點之聯繫;(3)協助新的會計資料之認證。輕節點可以請求全節點協助處理其交易資料的認證工作;以及(4)完整數據區塊之保存:做為全節點必須保留完整的區塊資料,其年限以法令之要求為準。 Special user nodes are also called complete nodes or first-level nodes: in order to maintain the operation of the H-Diamond blockchain system, there are multiple full nodes in the system as service centers; in addition to the functions of light nodes, At least the following four services must be provided, namely, (1) Registration service: accept the account application of a new general node, and confirm the identity of the online person of the general node when the system is operating on weekdays; (2) Directory service: authentication of the management node , Revocation, and connection of nodes in the network; (3) Assist in the authentication of new accounting information. The light node can request the full node to assist in processing the authentication of its transaction data; and (4) the preservation of the complete data block: as a full node, the complete block data must be kept, and its age shall be subject to the requirements of the law.
此外,在本發明的「H-Diamond網絡」中,全節點可以有多個,以提升系統的服務效率和安全性;所有的全節點必須儘量保持在線(Online)狀態,以服務網絡中的所有節點。全節點必須保存一條完整的區塊鏈和所有交易文件的副本,以昭公信,以符合現行監管法令規範。 In addition, in the "H-Diamond network" of the present invention, there can be multiple full nodes to improve the service efficiency and security of the system; all full nodes must be kept online as far as possible to serve all the nodes in the network. node. The full node must keep a complete blockchain and copies of all transaction documents, with public trust, in order to comply with the current regulatory laws and regulations.
又,本發明之區塊鏈會計系統中,可以做為全節點服務中心可以是法院、會計師公會、稅捐機關…等。又,在本發明的區塊鏈會計系統中,一般節點只要有能力提供以上的服務者,也可以成為擔任「服務中心」之全節點。又,根據本發明,一個數據區塊用來記錄一個會計分錄;一 個區塊可分為表頭(Block Header)和表身(Block Body)兩部分。表身主要承載會計分錄信息,而表頭則包含區塊鏈的管理信息。 In addition, in the blockchain accounting system of the present invention, the full-node service center can be a court, an accountant association, a tax agency, etc. In addition, in the blockchain accounting system of the present invention, a general node can become a full node serving as a "service center" as long as it has the ability to provide the above services. Furthermore, according to the present invention, a data block is used to record an accounting entry; Each block can be divided into two parts: Block Header and Block Body. The table body mainly carries accounting entry information, while the table header contains the management information of the blockchain.
又,根據本發明的H-Diamond網絡,所有一般輕節點都必須在一個服務中心註冊,註冊之資訊將傳給其他所有的服務中心,所有全節點服務中心都有義務、且必須有能力擔任目錄服務的工作;因此,能夠大幅地減少參與驗證的網站數量,進而提升驗證之速度,並可以達到理論上同樣的有效驗證。 In addition, according to the H-Diamond network of the present invention, all general light nodes must be registered in one service center, and the registered information will be transmitted to all other service centers. All full-node service centers have obligations and must be able to serve as directories. The work of the service; therefore, it can greatly reduce the number of websites participating in the verification, thereby increasing the speed of verification, and can achieve the same effective verification in theory.
請參考圖1A與圖1B所示,其係為本發明的會計區塊鏈160系統架構圖與一級節點與二級節點的網路連接示意圖。本發明的區塊鏈會計處理系統包括:多個一級節點110與多個二級節點120。多個一級節點110網路串接並形成環狀網路。而每一個一級節點110網路連接多個二級節點120。其中,二級節點120可以通過註冊的方式指定連接至特定的一級節點110。因此,二級節點120可能是透過區域網路或網際網路連接於一級節點110。
Please refer to FIG. 1A and FIG. 1B, which are the system architecture diagram of the accounting block chain 160 of the present invention and the network connection diagram of the primary node and the secondary node. The blockchain accounting processing system of the present invention includes: a plurality of first-
廣義而言一級節點110與二級節點120所指的是具有會計資料生成、驗證能力與連網能力的計算機裝置。在本發明中為方便說明兩者的差異,因此劃分一級節點110與二級節點120的應用種類。舉例來說,一級節點110可以是伺服器或個人電腦,而二級節點120可以是銷售機(Point of Sale,POS)、個人電腦或行動計算裝置。
Broadly speaking, the first-
本發明的一級節點110包括:第一網路模塊111、第一加解密模塊112、第一驗證模塊113、帳戶管理模塊114、目錄管理模塊115與儲存模塊116。第一網路模塊111連接於第一加解密模塊112、第一驗證模塊113、帳戶管理模塊114、目錄管理模塊115與儲存模塊116。第一網路模塊111對外網路連接於其他一級節點110與二級節點120。第一網路模塊111除了接收來自於二級節點120的資料分片141(slice),更用於傳輸一級節點
110間的同步令牌150(token)與會計區塊鏈160的相關資訊。一級節點110會將單位時間內所收集到的資料分片141封裝為一組資料區塊142。例如:會計區塊鏈160的待驗證資料或傳輸公開帳簿等。其中,會計區塊鏈160的作用在於記錄每一個二級節點120的會計資料,而所述的會計資料則是由多個結果區塊144串列所形成的。
The
第一加解密模塊112用於對已驗證完成的結果區塊144進行簽章。完成簽章的結果區塊144會透過第一網路模塊111廣播至其他一級節點110,使得新的結果區塊144加入會計區塊鏈160中。一級節點110會將結果區塊144與公開帳簿記錄至儲存模塊116中,使得會計區塊鏈160可以被儲存於各一級節點110之中。第一驗證模塊113用於計數被指派的二級節點120對於資料區塊142的檢驗。在本發明的區塊鏈中,一級節點110會選擇出多個二級節點120,並由所選出的二級節點120檢驗資料區塊142是否正確。一級節點110會統計相同結果的二級節點120的數量。當具有相同結果的二級節點120的數量超過所選出數量的二級節點120的一半時,第一驗證模塊113才會記錄該筆資料區塊142為新的結果區塊144。
The first encryption and
帳戶管理模塊114用於記錄一級節點110與所相連的二級節點120。在本發明中每一個一級節點110連接至少兩個以上的二級節點120。而所述的連接除了需要網路訊號的傳輸外,也同時要完成向一級節點110進行註冊的動作。目錄管理模塊115用於管理所連接的二級節點120的網路傳輸狀態,以便確認二級節點120的在線情況與資料傳輸效率是否異動。儲存模塊116用以記錄會計區塊鏈160的相關資料與智能合約(smart contract)。
The
智能合約是一種智慧型的自動處理機制,智能合約可以自動執行部分或全部任務的協定。智能合約將減少執行過程中的人工干預。例如,一份能自動計算合夥當事人應付金額,並安排支付這筆金額的合約。 區塊鏈會計中人們可依照智慧合約的規定,進行交易,產生會計分錄,經過確認之後,寫入會計區塊鏈160。 Smart contract is a kind of intelligent automatic processing mechanism. Smart contract can automatically execute the agreement of some or all tasks. Smart contracts will reduce manual intervention in the execution process. For example, a contract that automatically calculates the amount payable by the partners of the partnership and arranges for the payment of this amount. In blockchain accounting, people can conduct transactions in accordance with the provisions of smart contracts, generate accounting entries, and write them into the accounting blockchain 160 after confirmation.
本發明的二級節點120包括:第二網路模塊121、資料生成模塊122、第二加解密模塊123與第二驗證模塊124。第二網路模塊121連接資料生成模塊122、第二加解密模塊123與二級模塊。第二網路模塊121在完成每次的交易處理後,第二網路模塊121用於傳輸資料分片141至所連接的一級節點110,並且第二網路模塊121會廣播交易完成通知給其他的二級節點120。交易處理所產生的資料分片141意即為會計分錄。資料生成模塊122用於決定交易時的內容生成與記錄,並將交易結果記錄為資料分片141。第二加解密模塊123可以將私有金鑰對已完成檢驗的資料區塊142進行簽章並產生對應的確認碼,以便寫入公開帳簿中。第二驗證模塊124用於對所接收的資料區塊142進行檢驗,並輸出檢驗結果至對應的一級節點110。
The
在本發明中為能進一步說明不同情況的一級節點110與二級節點120,因此根據以下情況對該一級節點110與二級節點120提出相關定義。對於取得同步令牌150的一級節點110定義為主要節點411,其餘的一級節點110則定義為次要節點412。對於被選出檢驗資料區塊142的二級節點120則定義為驗證節點421。為清楚說明本發明的整體運作過程,請配合參考圖2,其係為本發明的區塊鏈記錄會計資料的處理流程示意圖。本發明的會計記錄的區塊鏈公共帳本化處理方法,包括以下步驟:步驟S210:將多個一級節點網路串接並建立環狀網路,這些一級節點傳輸同步令牌;步驟S220:每一個一級節點網路連接至少一個二級節點;步驟S230:在二級節點完成交易處理後,二級節點上傳資料分片至所連接的一級節點;
步驟S240:當一級節點接獲同步令牌時,主要節點隨機選擇至少一個次要節點;步驟S250:由所選的這些次要節點隨機選擇至少一驗證節點;步驟S260:主要節點將所收集的資料分片封裝為資料區塊,並將資料區塊發送至這些驗證節點;步驟S270:由這些驗證節點檢驗資料區塊,並產生驗證結果;步驟S280:這些驗證節點將驗證結果回傳至主要節點;步驟S290:主要節點以多數決定原則彙整驗證決果;主要節點以私密金鑰對資料區塊進行簽章並產生結果區塊;以及步驟S300:主要節點將結果區塊附加會計區塊鏈之後。
In the present invention, in order to further explain the first-
首先,將所有的一級節點110網路串接並形成一個環狀網路,在此所稱的環狀網路並非為物理上連接的網路架構,而是以網路拓樸連接所形成的網路架構。在環狀網路中,一級節點110會傳輸同步令牌150、資料區塊142與會計區塊鏈160。每一個一級節點110各自連接數量不等的二級節點120,如圖2所示。一般而言,一級節點110可以由政府機關或大型企業提供高運算力與可信賴的計算機設備。
First, connect all the first-
不同區域的二級節點120可以透過註冊的方式選定所依附一級節點110。以百貨商場為例,一級節點110可以是商場所提供的後台伺服器,而二級節點120可以是櫃臺的銷售機台或平板電腦等裝置。一般而言,二級節點120僅會連接單一個一級節點110。二級節點120在完成每一次交易時,二級節點120會產生該筆交易的資料分片141。而且二級節點120在生成資料分片141後,二級節點120會透過所連接的一級節點110將交易完成的訊息廣播至其他一級節點110與二級節點120。
The
而二級節點120會將資料分片141上傳至所屬的一級節點110。一級節點110會在收到同步令牌150時將已收到的所有資料分片141
封裝為資料區塊142。資料區塊142的內容可以參考圖3A所示,其係為本發明的資料區塊的資料結構示意圖。在資料區塊142包括表頭資訊與表身資訊。表頭資訊至少包括以下欄位與內容:資料區塊序號;前一區塊的表頭雜湊值;資料區塊發布的日期與時間;借方的ID,即借方的公開金鑰;貸方的ID,即貸方的公開金鑰;而表身資訊係為會計分錄的交易內容:傳票;交易日期;借方會計科目;借方金額;對借方會計科目之備註;貸方會計科目;貸方金額;對貸方會計科目之備註;與此一會計分錄相關佐證資料文件名做成一個連結串列(Linked List);所有佐證資料將形成一株雜湊樹(Merkle Tree),然後對其根製作雜湊值並放置於表身數位簽章。
The
並請配合圖3B與圖3C所示,本發明的資料區塊可包含多個會計分錄,並且根據會計分錄產生相應的雜湊值。圖3B中為各資料區塊透過區塊的雜湊值的串列示意圖。圖3B中箭頭所指處係表示該資料區塊的表 頭資訊所生成的雜湊值為次一資料區塊所記錄的前一區塊雜湊值。本發明藉由多組會計分錄產生如圖3B的多階雜湊樹狀結構。在每一階層中,以兩節點內容進行雜湊計算並得到兩節點的雜湊值。在圖3C最底下的就是該資料區塊中的所有的會計分錄。其中,圖3C中的雜湊樹為完全二元樹(Full Binary Tree),並雜湊樹具有k個節點,且樹高為h,其中h=log2 k+1。 Please also cooperate with FIG. 3B and FIG. 3C. The data block of the present invention can include multiple accounting entries, and the corresponding hash value is generated according to the accounting entries. FIG. 3B is a serial schematic diagram of the hash value of each data block 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 in the next 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 level, the hash calculation is performed with the content of the two nodes and the hash value of the two nodes is obtained. At the bottom of Figure 3C are all accounting entries in the data block. Among them, the hash tree in FIG. 3C is a full binary tree (Full Binary Tree), and the hash tree has k nodes, and the tree height is h, where h = log 2 k +1.
在本發明中,主要節點411會以次一目的地的一級節點110的公開金鑰對同步令牌150進行加密,藉以確保收到同步令牌150的一級節點110的身份。當新的主要節點411接獲同步令牌150,主要節點411會從其他次要節點412中選擇出至少一個節點。在圖4中,將主要節點411以粗黑長虛線框做為示意,而選出的次要節點412以粗黑虛短線框做為示意,被選出的驗證節點421則以細黑虛線框為示意。在圖4中僅是表示所選擇的主要節點411與其他節點,但並非侷限於此一數量。
In the present invention, the
主要節點411將資料區塊142發送至所選的次要節點412。次要節點412的選擇數量可以是一個或是全部節點。在本發明的圖5A中係以全部次要節點412為例。次要節點412接獲資料區塊142後,次要節點412會選擇出若干個驗證節點421並做為資料區塊142驗證之用。本發明的次要節點412根據一定門檻比例從所連接的二級節點120中選出驗證節點421。
The
門檻比例可以根據主要節點411的數量或由各次要節點412所連接的二級節點120的數量所決定。舉例來說,若一級節點110的數量為m個,則次要節點412可以選出m個二級節點120並視為驗證節點421。亦或者二級節點120的數量每超過一定級距時,則次要節點412則增加固定數量的驗證節點421。各次要節點412決定驗證節點421的數量後,次要節點412會將驗證節點421的數量回傳至主要節點411。本發明中驗證節點421的數量不大於一級節點110的總數量。
The threshold ratio may be determined according to the number of
每一個驗證節點421將會對資料區塊142進行檢驗,並產生驗證結果143,圖5B。驗證結果143將會被發送至主要節點411。主要節點411根據各次要節點412所回報的驗證節點421數量與驗證結果143的數量進行比對與統計。本發明的主要節點411會判斷所回傳的驗證結果143的數量是否與驗證節點421是否一致。請配合圖6所示,其係為本發明的檢驗驗證結果的流程示意圖。
Each
步驟S610:由主要節點判斷驗證結果的數量是否大於第一驗證門檻;步驟S620:若驗證結果的數量小於第一驗證門檻,則主要節點要求次要節點重新檢驗資料區塊;步驟S630:若驗證結果的數量大於或等於第一驗證門檻,則主要節點統計相同內容的驗證結果的數量是否大於第二驗證門檻;步驟S640:若驗證結果的相同數量大於或等於第二驗證門檻,則主要節點對資料區塊進行簽章;以及步驟S650:若驗證結果的相同數量小於第二驗證門檻,則主要節點不對資料區塊進行簽章。 Step S610: The primary node judges whether the number of verification results is greater than the first verification threshold; Step S620: If the number of verification results is less than the first verification threshold, the primary node requires the secondary node to re-check the data block; Step S630: If verifying If the number of results is greater than or equal to the first verification threshold, the main node counts whether the number of verification results with the same content is greater than the second verification threshold; Step S640: If the same number of verification results is greater than or equal to the second verification threshold, the main node pair The data block is signed; and step S650: if the same number of verification results is less than the second verification threshold, the main node does not sign the data block.
若驗證結果143數量與驗證節點421數量不一致時,主要節點411會進一步判斷驗證結果143的數量是否大於第一驗證門檻。若是驗證結果143的數量小於第一驗證門檻,則主要節點411會重新發出資料區塊142至次要節點412並重新取得新的驗證結果143。
If the number of
若驗證結果143的數量大於第一驗證門檻,主要節點411會統計驗證結果143的內容數量。主要節點411會統計相同內容的驗證結果143,並判斷累積數量是否大於第二驗證門檻。一般而言,第二驗證門檻至少設定為所有驗證節點421的一半。
If the number of
當相同內容的驗證結果143的數量大於第二驗證門檻,則主要節點411確認該筆資料區塊142為合法。主要節點411將會以自身的私密
金鑰對合法的資料區塊142進行簽章,並將簽章後的資料區塊142定義為結果區塊144。主要節點411將結果區塊144附加會計區塊鏈160之後,如圖7所示。主要節點411完成新的結果區塊144的附加後,主要節點411會向其他次要節點412廣播並更新會計區塊鏈160。
When the number of
本發明的會計記錄的區塊鏈公共帳本化處理系統與方法可以透過去中心化與分散式公開記錄帳簿的特性,使得網路上的每一個節點都可以取得會計資料並驗證會計資訊的正確性。本發明的區塊鏈會計記錄系統透過分層式的資料傳輸與隨機指名驗證的多數決機制,除了可以提高會計資料檢驗的速度,並且確保資料檢驗的可靠性。 The blockchain public account book processing system and method for accounting records of the present invention can openly record the characteristics of account books through decentralization and decentralization, so that every node on the network can obtain accounting data and verify the correctness of accounting information . The blockchain accounting record system of the present invention can not only increase the speed of accounting data inspection, but also ensure the reliability of data inspection through the hierarchical data transmission and the majority mechanism of random designation verification.
惟,以上所述者,僅為本發明之較佳實施例而已,當不能以此限定本發明實施之範圍,即大凡依本發明申請專利範圍及發明說明內容所作之簡單的等效變化與修飾,皆仍屬本發明專利涵蓋之範圍內。 However, the above are only preferred embodiments of the present invention, and should not be used to limit the scope of implementation of the present invention, that is, simple equivalent changes and modifications made in accordance with the scope of the patent application of the present invention and the description of the invention , Are still within the scope of the invention patent.
S210~S300:步驟 S210~S300: steps
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