基于区块链的会计信息完整性验证方法

Accounting Information Integrity Verification Method Based on Blockchain

常规的会计信息完整性验证方法主要使用SOA模式获取验证参数,易受云存储器验证传输带宽影响,导致信息完整性验证开销过高。文章基于区块链设计了一种全新的会计信息完整性验证方法。即根据FASB\IASB联合概念分析了会计信息的完整性特征,再利用区块链技术构建了会计信息完整性验证模型,设计了会计信息完整性验证机制,从而实现了会计信息完整性验证。实验结果表明,设计的基于区块链的会计信息完整性验证方法在不同数据块下的验证开销较小,证明设计的会计信息完整性验证方法的验证效果较好,具有低能耗优势,有一定的应用价值,为解决会计信息的失真问题作出了一定的方法创新。

Conventional accounting information integrity verification methods mainly use the SOA mode to obtain verification parameters,which is vulnerable to the impact of cloud storage verification transmission bandwidth,resulting in high information integrity verification overhead.Therefore,this paper designs a new accounting information integrity verification method based on blockchain.Based on the joint concept of FASB/IASB,the integrity characteristics of accounting information were analyzed,and then a verification model for accounting information integrity was constructed using blockchain technology.A verification mechanism for accounting information integrity was designed,thereby achieving accounting information integrity verification.The experimental results show that the verification cost of the blockchain based accounting information integrity verification method designed is relatively low under different data blocks,proving that the verification effect of the designed accounting in-formation integrity verification method is good,has the advantage of low energy consumption,and has certain application value.It has made certain method innovations to solve the problem of accounting information distortion.