TWI759171B - A method for processing accounting records in accounting public ledger using blockchain - Google Patents

Abstract

This is a system and method for processing accounting records in public accounting ledger using blockchain, characterized in relying on the synchronization and recording mechanism of accounting files through blockchain, so that accounting data can be transparent, real-time updated and tamper-resistant. The invention includes the following steps: we construct a ring network of multiple first-level nodes; in the ring a synchronous token is transmitted among these first-level nodes. A first-level node connects at least one second-level node which is authorized to upload transaction data in the form of accounting entry for verification. A second-level node uploads accounting information to its associated first-level node. The first-level node randomly selects several second-level nodes and define them as authentication nodes. A first-level node becomes a primary node upon the receival of the synchronous token of the ring. The primary node sends the accounting information to the authentication nodes. After examination the verification nodes generate verification results and send them back to the primary node, which will summarize the verification results by majority decision. Upon successful verification, the primary node will attach the accounting information to the blockchain. A blockchain constructed in this way can serve as a third-party public ledger, and financial auditing accountants can directly verify transaction records on it.

Description

Blockchain Public Ledger Processing Method for Accounting Records

The present invention relates to a networked accounting record system, especially a blockchain public account book processing system for accounting records.

Traditional business models can be divided into two types: Business-to-Business (B2B) and Business-to-Customer (B2C). The accuracy, security, reliability and efficiency of auditing and auditing of financial information have always been the goals pursued by accounting. In the B2B business model, both companies keep accounts, which can be checked and verified in the future; but in B2C, only the company keeps accounts unilaterally, and the general customer does not keep accounts, leaving a lot of room for "forgery and cheating" on the corporate side.

Accounting is a 500-year-old mature and stable discipline. The traditional accounting method is to record the transaction content and amount of information on both sides of the transaction. However, the accounting information recorded by both parties may be falsified, which may damage the rights and interests of the other party. In 1494, Luca Pacioli, the "father of modern accounting", summarized and systematically described the "Double-Entry System" in combination with mathematical principles. Since then, he has laid and became an important foundation of accounting; For the next five hundred years, the nature and infrastructure of modern accounting have not changed significantly.

Until 1986, Yuji Ijiri proposed to use the Triple-Entry Bookkeeping System of Momentum Accounting to improve the reliability of financial data. In addition to debits and credits, third-party input information was also added. , to indicate the kinetic energy of the company's finances to predict future financial revenue will accelerate or decelerate. Although the accounting data of the triple-entry bookkeeping method can be verified by a third party, the accounting record system of the triple-entry bookkeeping method is still unable to be used by ordinary users due to the complexity of the data, which cannot be quickly checked and needs to be checked by a specialized company. accepted. On the other hand, in order to provide the credibility of financial statements, accountants are generally reconciled (Account Reconciliation) to verify the accounts. However, the labor cost, time cost, and money cost required for accounting reconciliation are quite heavy for the general public. Moreover, since accounting reconciliation is not a kind of 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 query, making public data still easy to be tampered with. concerns, and the integrity and consistency of public information cannot be achieved.

Therefore, how to transform accounting to lead the development of the economy and reflect the value of enterprises is a problem to be solved. Historically, accounting has been adjusted to the development of technology, and today's economic and technological environment is also urging accelerated changes in accounting.

Therefore, the industry can not expect to develop an accounting system that can not only support accounting information management and adapt to tax management, but also have automation, high security, high reliability, and high cost-effectiveness, so as to promote accounting and accounting practice. to a new realm.

Therefore, after years of intensive research, the inventors of the present invention tried their best 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 "creditor", which takes the lender as the issuer of the block (Issuer) and the debit as the counterparty (Counterpart) of the blockchain's public ledger bookkeeping, can improve the defects of Yuji Ijiri's third-party input; finally developed A blockchain accounting system (hereinafter, also referred to as "H-Diamond Network Accounting System") that adopts the Triple Entry System for Accounting framework to realize a third-party public ledger by blockchain, which not only supports Accounting information management and can adapt to tax management, and has an automated, high-security, high-reliability, and cost-effective accounting system.

In addition, according to the blockchain accounting system (H-Diamond network accounting system) of the present invention, the accuracy, security, reliability and efficiency of auditing and auditing of financial data can be greatly improved. More specifically, according to the present invention, at least the following excellent effects can be achieved. For example, in the accounting practice, according to the "Accounting Law", a financial report that complies with regulations and has compliance (Compliance) can be created, and a decentralized system can be used. Storage; it has the excellent characteristics of a monitoring mechanism for all members and is difficult to tamper with; it can not only improve data security, but also ensure the authenticity of data and the transparency of transaction information.

Secondly, according to the blockchain accounting system of the present invention, it is possible to use the blockchain technology through the Internet, when the data block is formed, it can be confirmed by network members in real time, and the "real-time audit (real-time accounting") can be received. )" benefit. In addition, according to the concept of the present invention, the accounting unit of measurement 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 currency Other acceptable convertible currency units of measurement, for example, legal use of stored payment currency.

Furthermore, according to the blockchain accounting system of the present invention, all accounting transaction data can be recorded in the blockchain, the user can interactively verify the data based on the public account book and the node, and the user can also disclose the password along the way. The accounting records to be queried can be obtained by following the record track of the blockchain, so that the public information cannot be tampered with, thereby achieving the integrity and consistency of the public information.

The invention discloses a blockchain public account book processing system for accounting records, which is characterized by the synchronization and recording system of accounting documents through the blockchain, so that the accounting data can be disclosed, synchronized and cannot be arbitrarily tampered with.

The blockchain public ledger processing system for accounting records of the present invention includes a plurality of primary nodes, several secondary nodes and an accounting blockchain. The first-level node network is connected in series to form a ring network, the ring network transmits the synchronization token, 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 several secondary nodes. Any secondary node can upload data fragments to the connected primary node. The secondary node selects several secondary nodes and uses it to check the data blocks from the primary node. The secondary node selected by the secondary node is defined as the 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 appends the resulting block to the accounting blockchain.

The present invention also provides a blockchain public accounting processing method for accounting records. The primary node is defined as the primary node, and the remaining primary nodes are defined as secondary nodes; each primary node network is connected to at least one secondary node; after the secondary node completes the transaction processing, the secondary node uploads data fragments to the connected primary 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 the verification node; the main node sends the data shards to the verification node; the verification node checks the data fragmentation and generates the verification result; the verification node sends the verification result back to the main node; the main node decides the verification result by majority principle; the main node The data shard is signed with the private key and the result block is generated; the main node appends the result block to the accounting blockchain.

The blockchain public account book processing system and method for accounting records of the present invention can enable every node on the network to obtain accounting data and verify the correctness of accounting information through the characteristics of decentralization and distributed public record books. . The blockchain accounting record system of the present invention can not only improve the speed of accounting data inspection, but also ensure the reliability of data inspection through the hierarchical data transmission and random designation and verification of the majority decision mechanism.

Hereinafter, the detailed content and technical description of the present invention will be further described with reference to the embodiments, but it should be understood that these embodiments are only used for illustration and should not be construed as a limitation of the implementation of the present invention.

Hereinafter, the "H-Diamond network" used in the present invention refers to a blockchain network composed of all nodes including the characteristics of "multi-center setting" and "decentralized verification". Each node of the "H-Diamond Network" corresponds to an "account" of financial statements prepared in accordance with national regulations. In addition, "node" can be divided into two types of general user node and special user node.

General user nodes are also called light nodes or secondary nodes, which can collect complete data items required by blockchain accounting from POS systems, handheld endpoint devices (mobile phones or other handheld devices), tablets, computers or AIOT systems , request confirmation of the transaction. The real-name system must be adopted when opening an account, and the identity of its natural or legal person must be strictly confirmed. Each account will get a pair of public and private keys, and use the public key as the public account. The private key is encrypted and stored with a passcode of your choice.

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 their functions as light nodes, It must also provide at least the following four services, namely, (1) registration service: accepting account applications for new general nodes, and confirming the identity of the online users of general nodes when the system is running on weekdays; (2) directory services: managing the authentication of nodes , revocation, connection of nodes in the network; (3) assist in the certification of new accounting data. Light nodes can request full nodes to assist in the authentication of their transaction data; and (4) Preservation of complete data blocks: As a full node, complete block data must be retained, and the age is subject to the requirements of the law.

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 much as possible to serve all the node. Full nodes must keep a complete blockchain and copies of all transaction documents for public trust and compliance with current regulatory laws and regulations.

In addition, in the blockchain accounting system of the present invention, the service center of the full node can be a court, an accounting association, a taxation authority, etc. In addition, in the blockchain accounting system of the present invention, as long as a general node has the ability to provide the above services, it can also become a full node serving as a "service center". Also, according to the present invention, one data block is used to record one accounting entry; one block can be divided into two parts: block header and block body. The body of the table mainly carries the accounting entry information, while the header contains the management information of the blockchain.

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 are obligated and must have the ability to serve as a directory Therefore, the number of websites participating in the verification can be greatly reduced, thereby improving the speed of verification, and can achieve the same effective verification in theory.

Please refer to FIG. 1A and FIG. 1B , which are schematic diagrams of the system architecture diagram of the accounting block chain 160 and the network connection diagrams of the primary nodes and the secondary nodes of the present invention. The blockchain accounting processing system of the present invention includes: a plurality of primary nodes 110 and a plurality of secondary nodes 120 . A plurality of primary nodes 110 are connected in series to form a ring network. And each primary node 110 is connected to a plurality of secondary nodes 120 in the network. Wherein, the secondary node 120 may be designated to be connected to a specific primary node 110 by means of registration. Therefore, the secondary node 120 may be connected to the primary node 110 through a local area network or the Internet.

In a broad sense, the primary node 110 and the secondary node 120 refer to computer devices with accounting data generation, verification capabilities and networking capabilities. In the present invention, for the convenience of explaining the difference between the two, the application types of the first-level node 110 and the second-level 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: a first network module 111 , a first encryption and decryption module 112 , a first verification module 113 , an account management module 114 , a directory 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 directory management module 115 and the storage module 116 . The first network module 111 is connected to the other first-level nodes 110 and the second-level nodes 120 to the external network. The first network module 111 not only receives the data slice 141 (slice) from the secondary node 120 , but also transmits the synchronization token 150 (token) between the primary nodes 110 and the related information of the accounting block chain 160 . The first-level node 110 encapsulates the data fragments 141 collected in a unit time into a set of data blocks 142 . For example: the data to be verified in the accounting blockchain 160 or the transmission of public account books, etc. The function of the accounting block chain 160 is to record the accounting data of each secondary node 120 , and the accounting data is formed by a series of a plurality of result blocks 144 .

The first encryption and decryption module 112 is used to sign the verified result block 144 . The signed result block 144 is broadcast to other first-level nodes 110 through the first network module 111 , so that the new result block 144 is added to the accounting block chain 160 . The primary node 110 records the result block 144 and the public account book in 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 verification of the data block 142 by the assigned secondary node 120 . In the blockchain 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 will count the number of secondary nodes 120 with the same result. When the number of secondary nodes 120 with the same result exceeds half of the selected number of secondary nodes 120 , the first verification module 113 will record the data block 142 as a new result block 144 .

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 or more secondary nodes 120 . In addition to the transmission of network signals, the connection also needs to complete the registration to the primary node 110 at the same time. The directory management module 115 is used to manage the network transmission status of the connected secondary node 120, so as to confirm whether the online status of the secondary node 120 and the data transmission efficiency are different. The storage module 116 is used to record relevant data and smart contracts of the accounting block chain 160 .

A smart contract is an intelligent automatic processing mechanism, and a smart contract can automatically execute some or all of the tasks of the agreement. Smart contracts will reduce human intervention in the execution process. For example, a contract that automatically calculates the amount due from the partners and arranges for payment of that amount. In blockchain accounting, people can conduct transactions according to the provisions of the smart contract, generate accounting entries, and after confirmation, write them into the accounting blockchain 160.

The secondary node 120 of the present invention includes: a second network module 121 , a data generation module 122 , a second encryption and decryption module 123 and a second verification module 124 . The second network module 121 connects the data generation module 122 , the second encryption and decryption module 123 and the secondary module. After the second network module 121 completes each transaction processing, the second network module 121 is used to transmit the data fragment 141 to the connected first-level node 110, and the second network module 121 broadcasts a transaction completion notification to other the secondary node 120. The data fragments 141 generated by transaction processing are meant to be accounting entries. 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 can sign the verified data block 142 with the private key and generate a corresponding confirmation code, so as to be written into the public account book. The second verification module 124 is used to verify the received data block 142 and output the verification result to the corresponding primary node 110 .

In the present invention, the first-level node 110 and the second-level node 120 can be further described in different situations. Therefore, the first-level node 110 and the second-level node 120 are defined according to the following situations. The first-level node 110 that obtains the synchronization token 150 is defined as the primary node 411 , and the remaining first-level nodes 110 are defined as the secondary node 412 . The secondary node 120 selected to check the data block 142 is defined as a verification node 421 . In order to clearly illustrate the overall operation process of the present invention, please refer to FIG. 2 , which is a schematic diagram of the processing flow of the blockchain recording accounting data of the present invention. The blockchain public ledger processing method for accounting records of the present invention includes the following steps: Step S210: Connect multiple first-level node networks in series to establish a ring network, and these first-level nodes transmit synchronization tokens; Step S220: each primary node network is connected to at least one secondary node; Step S230: After the secondary node completes the transaction processing, the secondary node uploads the data shards to the connected primary node; Step S240: when the primary node receives the synchronization token, the primary node randomly selects at least one secondary node; Step S250: randomly select at least one verification node from the selected secondary nodes; Step S260: The main node encapsulates the collected data fragments into data blocks, and sends the data blocks to these verification nodes; Step S270: verify the data block by these verification nodes, and generate verification results; Step S280: These verification nodes transmit the verification results back to the main node; Step S290: the main node assembles the verification results according to the principle of majority decision; the main node signs the data block with the private key and generates the result block; and Step S300: The main node appends the result block to the accounting block chain.

First, all the first-level nodes 110 are connected in series to form a ring network. The ring network here is not a network structure that is physically connected, but is formed by a network topology connection. network architecture. In the ring network, the primary node 110 transmits the synchronization token 150 , the data block 142 and the accounting block chain 160 . Each primary node 110 is connected to a different number of secondary nodes 120, as shown in FIG. 2 . Generally speaking, the first-level node 110 can provide high computing power and reliable computer equipment by government agencies or large enterprises.

Secondary nodes 120 in different areas can select the attached primary node 110 through registration. Taking a department store as an example, the primary node 110 may be a backend server provided by the mall, and the secondary node 120 may be a device such as a sales machine or a tablet computer at the counter. Generally speaking, the secondary node 120 is only connected to a single primary node 110 . When the secondary node 120 completes each transaction, the secondary node 120 will generate a data fragment 141 of the transaction. Moreover, after the secondary node 120 generates the data fragment 141 , the secondary node 120 broadcasts the transaction completion message to the other primary nodes 110 and the secondary node 120 through the connected primary node 110 .

The secondary node 120 will upload the data fragment 141 to the primary node 110 to which it belongs. The first-level node 110 will encapsulate all the received data fragments 141 into data blocks 142 when receiving the synchronization token 150 . The content of the data block 142 can be referred to as shown in FIG. 3A , which is a schematic diagram of the data structure of the data block of the present invention. The data block 142 includes header information and watch body information. The header information includes at least the following fields and contents: ◉ Data block serial number; ◉ The hash value of the header of the previous block; ◉ Date and time of the release of the data block; ◉ The ID of the borrower, the public key of the borrower; ◉ ID of the lender, which is the public key of the lender;

The body information is the transaction content of the accounting entry: ◉ Subpoena; ◉ Transaction date; ◉ Debit accounting subject; ◉ Debit amount; ◉ Remarks to the debit account; ◉ Credit accounting subjects; ◉ Credit amount; ◉ Remarks to the credit account; ◉ Make a Linked List with the file name of the supporting data related to this accounting entry; ◉ All supporting data will form a Merkle Tree, and then make a hash value for its root and place it on the watch body ◉ Digital signature.

。 Please cooperate with FIG. 3B and FIG. 3C , the data block of the present invention may include a plurality of accounting entries, and corresponding hash values are generated according to the accounting entries. FIG. 3B is a schematic diagram showing a series of hash values 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 by using multiple sets of accounting entries. In each level, hash calculation is performed with the contents of the two nodes and the hash value of the two nodes is obtained. At the bottom of Figure 3C are all the accounting entries in the data block. Among them, the hash tree in Figure 3C is a full binary tree (Full Binary Tree), and the hash tree has k nodes, and the tree height is h, where

.

In the present invention, the primary node 411 encrypts the synchronization token 150 with the public key of the primary node 110 of the next destination, so as to ensure the identity of the primary node 110 that receives 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 main node 411 is represented by a thick black dashed box, the selected secondary node 412 is represented by a thick black dashed short line, and the selected verification node 421 is represented by a thin black dashed box . In FIG. 4 , only the selected main 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 of the present invention, 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 number 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 primary nodes 411 or by the number of secondary nodes 120 to which each secondary node 412 is connected. For example, if the number of primary nodes 110 is m, the secondary node 412 can select m secondary nodes 120 and regard it as the verification node 421 . Alternatively, every time the number of secondary nodes 120 exceeds a certain level distance, the secondary node 412 increases by a fixed number of verification nodes 421 . After each secondary node 412 determines the number of verification nodes 421 , the secondary node 412 sends back the number of verification nodes 421 to the primary node 411 . In the present invention, the number of verification nodes 421 is not greater than the total number of primary nodes 110 .

Each verification node 421 will verify the data block 142 and generate a verification result 143, Figure 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 main node 411 of the present invention determines whether the number of the returned verification results 143 is consistent with the verification node 421 . Please cooperate with FIG. 6 , which is a schematic flowchart of the inspection and verification results of the present invention. Step S610: the main node determines 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 requests the secondary node to re-verify the data block; Step S630: if the number of verification results is greater than or equal to the first verification threshold, the main node counts whether the number of verification results of 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 primary node signs the data block; 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.

If the number of verification results 143 is inconsistent with the number of verification nodes 421, the main node 411 will further determine whether the number of verification results 143 is greater than the first verification threshold. If the number of verification results 143 is less than the first verification threshold, the primary node 411 will resend the data block 142 to the secondary node 412 and obtain a new verification result 143 again.

If the number of verification results 143 is greater than the first verification threshold, the main node 411 will count the number of contents of the verification results 143 . The main node 411 will count the verification results 143 of the same content, and determine whether the accumulated number is greater than the second verification threshold. Generally speaking, the second verification threshold is set to at least half of all verification nodes 421 .

When the number of verification results 143 of the same content is greater than the second verification threshold, the main node 411 confirms that the data block 142 is valid. The main node 411 will sign the legal data block 142 with its own private key, and define the signed data block 142 as the result block 144 . The primary node 411 appends the result block 144 to the accounting block chain 160, as shown in FIG. 7 . After the primary node 411 completes the appending of the new result block 144 , the primary node 411 broadcasts and updates the accounting blockchain 160 to the other secondary nodes 412 .

The blockchain public account book processing system and method for accounting records of the present invention can enable every node on the network to obtain accounting data and verify the correctness of accounting information through the characteristics of decentralization and distributed public record books. . The blockchain accounting record system of the present invention can not only improve the speed of accounting data inspection, but also ensure the reliability of data inspection through the hierarchical data transmission and random designation and verification of the majority decision mechanism.

However, the above descriptions are only preferred embodiments of the present invention, and should not limit the scope of the present invention, that is, simple equivalent changes and modifications made according to the scope of the patent application of the present invention and the contents of the description of the invention. , all still fall within the scope covered by the patent of the present invention.

110: Level 1 Node 111: The first network module 112: The first encryption and decryption module 113: The first verification module 114: Account Management Module 115: Directory Management Module 116: Storage Module 120: secondary node 121: Second network module 122: Data generation module 123: Second encryption and decryption module 124: Second verification module 141:Data fragmentation 142:Data block 143: Verification result 144: result block 150:Sync token 160: Accounting Blockchain 411: Main Node 412: Minor Node 421: Verification Node S210~S300: Steps

FIG. 1A is an architectural diagram of a blockchain public ledger processing system for accounting records according to the present invention. FIG. 1B is a schematic diagram of network connections of nodes at all levels of the present invention. FIG. 2 is a block chain public book processing method for accounting records of the present invention. FIG. 3A is a schematic diagram of a data structure of a data block of the present invention. FIG. 3B is a schematic diagram showing the relationship between the data block and the hash value of the present invention. FIG. 3C is a schematic diagram of the generation relationship between each accounting entry and the hash tree according to the present invention. FIG. 4 is a schematic structural diagram of a primary node and a secondary node of the present invention. FIG. 5A is a schematic diagram of the transmission of main nodes and data blocks according to the present invention. FIG. 5B is a schematic diagram of the secondary node and the reply of the verification result of the present invention. FIG. 6 is a schematic flowchart of the inspection and verification results of the present invention. FIG. 7 is a schematic diagram of the accounting block chain and the newly added result block of the present invention.

S210~S300: Steps

Claims (3)

A blockchain public ledger processing method for accounting records, which is characterized in that a hierarchical network is used for verifying accounting data and synchronizing the verification results to the blockchain, and the blockchain public ledger processing of the accounting records Methods include: A plurality of first-level node networks are connected in series to establish a ring network, these first-level nodes transmit a synchronization token, the first-level node that obtains the synchronization token is defined as a main node, and the other first-level nodes are defined as primary node; Each of the primary node network connects at least one secondary node; After the secondary node completes a transaction processing, the secondary node uploads a data fragment to the connected primary node; When the primary node receives the synchronization token, the primary node encapsulates the collected data fragments into a data block; the primary node randomly selects at least one of the secondary nodes; randomly select at least one of the secondary nodes from the selected secondary nodes, and define the selected secondary node as a verification node; the primary node sends the data block to the validating nodes; verifying the data block by the verification nodes, and generating a verification result; The verification nodes return the verification result to the primary node; The primary node signs the data block with a private key and produces a result block; and The primary node appends the resulting block to an accounting blockchain; wherein After the main node collects the verification results, it includes: Judging by the main node whether the number of the verification results is greater than a first verification threshold; If the number of the verification results is less than the first verification threshold, the primary node requests the secondary nodes to re-verify the data block; 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 of the same content is greater than a second verification threshold; If the same number of verification results is greater than the second verification threshold, the primary node signs the data block; and If the same number of verification results is less than the second verification threshold, the primary node does not sign the data block. The blockchain public ledger processing method for accounting records as described in claim 1, wherein after the second-level node completes the transaction processing, the second-level node broadcasts a transaction notification to all the first-level nodes and uploads the data slice to the first-level node. The method for processing accounting records in a blockchain public ledger according to claim 1, wherein after the main node completes the additional processing of the result block, the main node sends the synchronization token to the next-level node.

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