CN111339567A - Accounting method and accounting system based on block chain - Google Patents

Accounting method and accounting system based on block chain Download PDF

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Publication number
CN111339567A
CN111339567A CN202010115422.9A CN202010115422A CN111339567A CN 111339567 A CN111339567 A CN 111339567A CN 202010115422 A CN202010115422 A CN 202010115422A CN 111339567 A CN111339567 A CN 111339567A
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accounting
service
block chain
module
target
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袁海波
杨芳
王飞
胡海龙
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Sichuan Changhong Electric Co Ltd
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Sichuan Changhong Electric Co Ltd
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    • GPHYSICS
    • G06COMPUTING; CALCULATING OR COUNTING
    • G06FELECTRIC DIGITAL DATA PROCESSING
    • G06F21/00Security arrangements for protecting computers, components thereof, programs or data against unauthorised activity
    • G06F21/60Protecting data
    • G06F21/64Protecting data integrity, e.g. using checksums, certificates or signatures
    • GPHYSICS
    • G06COMPUTING; CALCULATING OR COUNTING
    • G06QINFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/12Accounting
    • G06Q40/125Finance or payroll

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  • Accounting & Taxation (AREA)
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Abstract

The invention discloses a block chain-based accounting method, which is applied to block chain nodes and comprises the following steps: receiving an accounting request sent by a service party, wherein the accounting request comprises a service identifier and accounting information corresponding to a target service; responding to the accounting request, and acquiring an accounting rule corresponding to a target service according to the service identification; and calling a statement accounting detail analysis logic in the intelligent contract, acquiring an accounting rule corresponding to the target service and accounting information according to the service identification, creating a corresponding accounting detail record, and issuing the created accounting detail record to the block chain. The system comprises a receiving module, a billing rule obtaining module, a configuration module and an intelligent contract execution module. The invention can ensure the data security and the data accuracy of the accounting on the block chain while realizing the accounting processing of the target business which is proved in the block chain.

Description

Accounting method and accounting system based on block chain
Technical Field
The invention relates to the technical field of data processing, in particular to a block chain-based accounting method and an accounting system.
Background
The traditional accounting is usually completed by a data center and a large amount of manpower through traditional accounting software, the processing capacity of the data center influences the efficiency of accounting, and the fault of the data center seriously hinders the development of accounting business. With traditional accounting software, after accounting, the accounting data is easily modified by the user or a non-trusted third party, which may result in the user or the auditor seeing the accounting data unreal. The defects that supervision is difficult and data is not easy to correct after being tampered often exist in the process of interaction between a large amount of manpower and a data center. Therefore, there is a need for an account accounting method that is decentralised, tamper-resistant, and highly secure.
Disclosure of Invention
The invention aims to provide a block chain-based accounting method and an accounting system, which are used for solving the problems that third-party accounting software adopted in the prior art is at a tampering risk and depends on a data center.
The invention solves the problems through the following technical scheme:
a block chain based accounting method is applied to block chain nodes and comprises the following steps:
step S1: receiving an accounting request sent by a service party, wherein the accounting request comprises a service identifier and accounting information corresponding to a target service;
step S2: responding to the accounting request, and acquiring an accounting rule corresponding to a target service according to the service identification;
step S3: and calling a statement accounting detail analysis logic in the intelligent contract, acquiring an accounting rule corresponding to the target service and accounting information according to the service identification, creating a corresponding accounting detail record, and issuing the created accounting detail record to the block chain.
A block chain-based accounting system comprises a receiving module, an accounting rule obtaining module, a configuration module and an intelligent contract execution module, wherein:
the system comprises a receiving module, a sending module and a receiving module, wherein the receiving module is used for receiving an accounting request sent by a business party, and the accounting request comprises a business identifier and accounting information corresponding to a target business;
the accounting rule acquisition module is used for responding to the accounting request and acquiring an accounting rule corresponding to the target service according to the service identifier;
the intelligent contract execution module is used for calling the financial accounting logic declared in the intelligent contract, creating corresponding accounting detail records for the target business according to the accounting rules and the financial accounting information, and issuing all the created accounting detail records to the block chain;
and the configuration module is used for issuing the service identification and the corresponding relation between the service identification and the accounting rule to the block chain in advance for evidence storage.
Further, the accounting rule obtaining module is further configured to determine whether a target service corresponding to the service identifier exists on the block chain.
Further, the accounting rule obtaining module is further configured to determine whether at least one kind of key information for indicating that a target service is an effective service exists on the block chain and whether the key information is complete, and if both of them are true, determine that the target service is an effective service.
Further, the key information includes an order record, a payment record and identification information of a service participant corresponding to the target service.
Compared with the prior art, the invention has the following advantages and beneficial effects:
when a business party initiates an accounting request aiming at a certain target business which is proved in a block chain, the invention realizes the automatic processing of the accounting of the target business by calling the corresponding logic in the intelligent contract which is issued on the block chain. Therefore, when accounting processing is carried out on target business which is certified in the block chain, data security and data accuracy of accounting on the block chain can be guaranteed, and tampering risks and dependence on a data center are avoided.
Drawings
FIG. 1 is a flow chart of the present invention;
fig. 2 is a block diagram of the system of the present invention.
Detailed Description
The present invention will be described in further detail with reference to examples, but the embodiments of the present invention are not limited thereto.
Example 1:
referring to fig. 1, a block chain based accounting method applied to a block chain node includes:
step S1: when a user needs to perform accounting processing on a certain target service which is proved in a block chain, a financial accounting request aiming at the target service can be initiated by the user (called as a service party) through a client, wherein the accounting request comprises a service identification and accounting information corresponding to the target service; the service party may be a user, an organization, an authorized accounting party of the user or the organization, and may also be a service system corresponding to the target service. The triggering mode of the accounting billing request comprises the following steps: manual triggering of a user, automatic triggering of a business system according to rules and the like;
step S2: after receiving the financial accounting request, an accounting node in the block chain can respond to the financial accounting request and obtain an accounting rule corresponding to the target service according to the service identifier;
step S3: after the business party is determined to have the accounting authority of the target business and the target business is determined to be effective business, the accounting detail analysis logic declared in the intelligent contract is called, corresponding accounting detail records are created according to the accounting rules and the accounting information corresponding to the target business and acquired according to the business identification, and the created accounting detail records are issued to the block chain.
Specifically, for billing of the target service, usually, only the original party of the target service, the service system where the target service is located, or the trusted third party is allowed to perform billing processing on the target service, so as to ensure data security of the billing and avoid malicious billing of the target service. In this case, it may be determined first whether the service party originating the accounting request has accounting rights for the target service. If the service party is the original party of the target service of the service, the service system where the target service is located or a trusted third party, it can be determined that the service party has the billing authority of the target service. The trusted third party may include: a superior organization of the original party of the target service, other trusted authorities, or any service system, organization, individual who has been authorized by the billing of the target service.
Further, it is determined whether the target service is certified on the blockchain, and it is determined whether the target service is a valid service. Determining whether the target service is subjected to evidence storage on the block chain or not through the service serial number or the service identifier of the target service; and determining whether the target service is an effective service or not through the key information of the target service. The key information includes: order records, payment records, etc.
After determining that the service party has the accounting authority of the target service and the target service is a valid service, the accounting node may invoke accounting logic declared in an intelligent contract issued on the blockchain, and perform accounting processing on the target service validated in the blockchain.
In the above technical solution, when a business party initiates an accounting request for a certain target business which is certified in a block chain, the business party can be verified for accounting permission by calling a corresponding logic in an intelligent contract issued on the block chain, and when the target business is determined to be an effective business, the target business is subjected to accounting processing. Therefore, when the accounting processing is carried out on the target business which is certified in the block chain, the data security and the data accuracy of the accounting on the block chain can be ensured.
The block chain described in this specification may specifically include any type of block chain network; for example, in practical applications, any one of a public chain, a private chain, or a federation chain may be employed.
Example 2:
referring to fig. 2, a block chain based billing system includes a receiving module, a billing rule obtaining module, a configuration module, and an intelligent contract execution module, where:
the system comprises a receiving module, a sending module and a receiving module, wherein the receiving module is used for receiving an accounting request sent by a business party, and the accounting request comprises a business identifier and accounting information corresponding to a target business;
the accounting rule acquisition module is used for responding to the accounting request and acquiring an accounting rule corresponding to the target service according to the service identifier;
the intelligent contract execution module is used for calling the financial accounting logic declared in the intelligent contract, creating corresponding accounting detail records for the target business according to the accounting rules and the financial accounting information, and issuing all the created accounting detail records to the block chain;
and the configuration module is used for issuing the service identification and the corresponding relation between the service identification and the accounting rule to the block chain in advance for evidence storage.
Further, the accounting rule obtaining module is further configured to determine whether a target service corresponding to the service identifier exists on the block chain.
Further, the accounting rule obtaining module is further configured to determine whether at least one kind of key information for indicating that a target service is an effective service exists on the block chain and whether the key information is complete, and if both of them are true, determine that the target service is an effective service.
Further, the key information includes an order record, a payment record and identification information of a service participant corresponding to the target service.
Although the present invention has been described herein with reference to the illustrated embodiments thereof, which are intended to be preferred embodiments of the present invention, it is to be understood that the invention is not limited thereto, and that numerous other modifications and embodiments can be devised by those skilled in the art that will fall within the spirit and scope of the principles of this disclosure.

Claims (5)

1. A block chain based accounting method is applied to block chain nodes and is characterized by comprising the following steps:
step S1: receiving an accounting request sent by a service party, wherein the accounting request comprises a service identifier and accounting information corresponding to a target service;
step S2: responding to the accounting request, and acquiring an accounting rule corresponding to a target service according to the service identification;
step S3: and calling a statement accounting detail analysis logic in the intelligent contract, acquiring an accounting rule corresponding to the target service and accounting information according to the service identification, creating a corresponding accounting detail record, and issuing the created accounting detail record to the block chain.
2. The block chain-based accounting system is characterized by comprising a receiving module, an accounting rule obtaining module, a configuration module and an intelligent contract execution module, wherein:
the system comprises a receiving module, a sending module and a receiving module, wherein the receiving module is used for receiving an accounting request sent by a business party, and the accounting request comprises a business identifier and accounting information corresponding to a target business;
the accounting rule acquisition module is used for responding to the accounting request and acquiring an accounting rule corresponding to the target service according to the service identifier;
the intelligent contract execution module is used for calling the financial accounting logic declared in the intelligent contract, creating corresponding accounting detail records for the target business according to the accounting rules and the financial accounting information, and issuing all the created accounting detail records to the block chain;
and the configuration module is used for issuing the service identification and the corresponding relation between the service identification and the accounting rule to the block chain in advance for evidence storage.
3. The system of claim 2, wherein the billing rule obtaining module is further configured to determine whether there is a target service corresponding to the service identifier in the blockchain.
4. The system according to claim 2, wherein the billing rule obtaining module is further configured to determine whether at least one kind of key information indicating that the target service is a valid service exists on the blockchain and whether the key information is complete, and if both of them are true, determine that the target service is a valid service.
5. The blockchain-based billing system of claim 4, wherein the key information comprises an order record, a payment record and identification information of service participants corresponding to the target service.
CN202010115422.9A 2020-02-25 2020-02-25 Accounting method and accounting system based on block chain Pending CN111339567A (en)

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Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
CN113592614A (en) * 2021-08-02 2021-11-02 四川瑞虹云信息技术有限责任公司 Internet agent billing intelligent platform based on block chain technology
WO2023138399A1 (en) * 2022-01-21 2023-07-27 中国科学院软件研究所 Blockchain-based equipment service value accounting method and device

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US20180130034A1 (en) * 2016-11-07 2018-05-10 LedgerDomain, LLC Extended blockchains for event tracking and management
CN108846752A (en) * 2018-06-06 2018-11-20 北京京东金融科技控股有限公司 Data processing method, system, block platform chain and readable storage medium storing program for executing
CN109257334A (en) * 2018-08-21 2019-01-22 广州杰赛科技股份有限公司 A kind of data chain loading system, method and storage medium based on block chain
CN109493019A (en) * 2018-11-07 2019-03-19 四川长虹电器股份有限公司 A kind of account method of commerce and device based on block chain
CN110060112A (en) * 2018-12-13 2019-07-26 阿里巴巴集团控股有限公司 Invoice creation method and device, electronic equipment based on block chain
CN110322352A (en) * 2019-07-09 2019-10-11 深圳市炳德区块链技术有限公司 A kind of account book foundation and querying method, electronic equipment based on block chain
CN110751483A (en) * 2019-10-14 2020-02-04 四川长虹电器股份有限公司 Financial accounting and sales rushing method and device based on block chain and electronic equipment

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Publication number Priority date Publication date Assignee Title
US20180130034A1 (en) * 2016-11-07 2018-05-10 LedgerDomain, LLC Extended blockchains for event tracking and management
CN108846752A (en) * 2018-06-06 2018-11-20 北京京东金融科技控股有限公司 Data processing method, system, block platform chain and readable storage medium storing program for executing
CN109257334A (en) * 2018-08-21 2019-01-22 广州杰赛科技股份有限公司 A kind of data chain loading system, method and storage medium based on block chain
CN109493019A (en) * 2018-11-07 2019-03-19 四川长虹电器股份有限公司 A kind of account method of commerce and device based on block chain
CN110060112A (en) * 2018-12-13 2019-07-26 阿里巴巴集团控股有限公司 Invoice creation method and device, electronic equipment based on block chain
CN110322352A (en) * 2019-07-09 2019-10-11 深圳市炳德区块链技术有限公司 A kind of account book foundation and querying method, electronic equipment based on block chain
CN110751483A (en) * 2019-10-14 2020-02-04 四川长虹电器股份有限公司 Financial accounting and sales rushing method and device based on block chain and electronic equipment

Cited By (2)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
CN113592614A (en) * 2021-08-02 2021-11-02 四川瑞虹云信息技术有限责任公司 Internet agent billing intelligent platform based on block chain technology
WO2023138399A1 (en) * 2022-01-21 2023-07-27 中国科学院软件研究所 Blockchain-based equipment service value accounting method and device

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