A blockchain-based accounting method and device for equipment service value

Abstract

The present invention discloses a blockchain-based equipment service value accounting method and device, comprising establishing a value event ledger; generating value activity accounting vouchers and a detailed registration ledger based on data generated in value activities; generating an event execution record based on the value event ledger, the value activity accounting vouchers, and the detailed registration ledger after the value event ends; and executing a value accounting smart contract based on the event execution record to generate a user benefit record. The present invention defines a multi-party collaborative equipment service value accounting process, separating value events from value activities and designing accounting vouchers and detailed ledgers for value activities. This process better meets the needs of equipment service providers for value event collaborative services in actual production, improving the efficiency of equipment service value accounting and the security of accounting data.

Description

Technical Field

[0001] The present invention belongs to the field of value chain management, and specifically relates to a blockchain-based equipment service value accounting method and device. Background Art

[0002] Equipment service providers collaborate, each fulfilling their respective responsibilities, to improve service efficiency and collaborative service quality. Service providers receive corresponding benefits from collaboratively completing value events based on agreed incentive mechanisms. Collaborative value events involve benefits for all parties involved, and are expected to be recorded and preserved in a trustworthy manner. Collaborative event information can be recorded in a ledger, ensuring accessibility, traceability, and statistical compatibility. The revenue data for all parties must be accessible, traceable, transparent, and tamper-proof.

[0003] Traditional accounting processes primarily involve reviewing original vouchers, filling out accounting vouchers, registering detailed accounts, registering general ledgers, and preparing accounting reports. These processes are complex, lengthy, prone to errors, and lack statistical accuracy. Furthermore, traditional accounting processes typically focus on economic activities. In collaborative applications involving equipment service providers, value events often involve multiple participants. Therefore, accounting processes and entity data formats must be designed based on both value events and value activities as the accounting targets.

[0004] Traditional value accounting systems are centralized storage systems, subject to the risk of data loss and tampering. Blockchain, a distributed ledger in management transactions, stores data in a decentralized, distributed manner. The blockchain system has multiple backups and uses consensus protocols to ensure data immutability. Summary of the Invention

[0005] Based on the aforementioned technical background and practical challenges, this paper provides a blockchain-based accounting method and device for equipment service value. By providing a blockchain-based accounting process for equipment service value, designing the entity data format within the process, and integrating local storage with blockchain system storage, this approach improves the efficiency of multi-party collaborative accounting, promotes transparency of equipment service user revenue, and ensures that value accounting data cannot be tampered with.

[0006] The technical contents of the present invention include:

[0007] A blockchain-based accounting method for equipment service value, comprising the following steps:

[0008] A value event account book is established, wherein the identification dimensions of the value event account book include: value events;

[0009] Based on the execution status data of the value activity, a value activity accounting voucher and a data detailed ledger are generated, wherein the value event includes multiple value activities, the identification dimension of the value activity accounting voucher includes: value activity, and the identification dimension of the data detailed ledger includes: accounting voucher, value event, value activity and equipment service user number;

[0010] After the value event is completed, an event execution record is generated based on the value event ledger, value activity accounting voucher and data detailed ledger. The identification dimensions of the event execution record include: value event, value activity and equipment service user number;

[0011] Based on the event execution record, the value accounting smart contract is executed to generate a user benefit record, wherein the identification dimensions of the user benefit record include: value event, value activity and equipment service user number.

[0012] Furthermore, the identification dimension of the value event account book also includes: account book number.

[0013] Furthermore, the identification dimension of the value activity accounting voucher also includes: the accounting voucher number.

[0014] Furthermore, the identification dimension of the data detailed account also includes: detailed account number.

[0015] Furthermore, the identification dimension of the user benefit record also includes: equipment service user benefit number.

[0016] Furthermore, the data includes: total value of value events, start time of value events, end time of value events, equipment service users, start time of value activities, end time of value activities and equipment service user activity points.

[0017] Furthermore, the user revenue record is generated by the following steps:

[0018] 1) Calculating the total points of all equipment service users in the value event based on the identification dimension of the event execution record;

[0019] 2) Calculating the ratio of the points of each equipment service user to the total points;

[0020] 3) Based on the ratio and the total value of the value events, the user benefit of each equipment service user is calculated to construct the user benefit record.

[0021] Furthermore, the value event account book, the value activity accounting voucher, and the data detailed account are stored in a local database system.

[0022] Furthermore, the event execution record and the user benefit record are stored in the block and world state database of the blockchain system.

[0023] A storage medium stores a computer program, wherein the computer program is configured to execute the above method when running.

[0024] An electronic device includes a memory and a processor, wherein the memory stores a program for executing the above method.

[0025] Compared with the prior art, the present invention has the following advantages:

[0026] (1) The present invention defines a multi-party collaborative equipment service value accounting process, separates value events from value activities, and designs accounting vouchers and detailed accounts for value activities. Compared with traditional accounting processes, this process is more efficient and secure in the field of value chain management and better meets the needs of service providers of equipment service value manufacturing for value event collaboration services in actual production.

[0027] (2) The service provider collaborative accounting process provided by the present invention is more suitable for the field of value chain management than the traditional accounting process. The traditional accounting process is usually based on value activities, which leads to excessive number of ledgers and makes them difficult to use for data analysis and statistics. The present invention is aimed at equipment service providers with multi-party collaboration as the goal, and designs two ledgers based on value events and value activities, which are more suitable for tracking, statistics and analysis of accounting data in the scenario of multi-party collaboration;

[0028] (3) Compared with the traditional equipment service value accounting process and device, the present invention adopts a storage method that combines local database and blockchain. The use of local database improves the access efficiency of interactive data. The blockchain system ensures the security and credibility of income distribution data due to its multiple backups and non-tamperability. BRIEF DESCRIPTION OF THE DRAWINGS

[0029] Figure 1 This is a flow chart of the equipment service value accounting business described in the present invention.

[0030] Figure 2 This is a diagram of the blockchain system architecture for the equipment service value accounting business described in the present invention.

[0031] Figure 3 This is a block structure diagram of the equipment service value accounting business described in the present invention. DETAILED DESCRIPTION

[0032] The following will be combined with the embodiments of the present invention to clearly and completely describe the technical solutions in the embodiments of the present invention. Obviously, the embodiments described are only specific embodiments of the present invention, not all embodiments. Based on the embodiments of the present invention, all other embodiments obtained by ordinary technicians in this field without making creative efforts are within the scope of protection of the present invention.

[0033] First, for the purpose of accurate description, the present invention adopts the following terms and meanings:

[0034] Equipment services: Related services provided for production technology equipment, including human resource outsourcing, repair and maintenance, logistics distribution, equipment production, intelligent warehousing, insurance supply, parts production, parts supply, equipment sales and other services.

[0035] Value event: A production business with reward incentives that service providers collaboratively perform by providing equipment services.

[0036] Value activity: A specific business that requires the collaboration of an equipment service provider and is a component unit of a value event.

[0037] Incentive mechanism: An incentive system arrangement that enables participants to receive compensation after providing services by setting up a complete compensation incentive method, while maintaining consistency with the collaboration goals.

[0038] Value event ledger: Set up a value event ledger to register, classify, store and summarize value event information.

[0039] Accounting vouchers: These are documents that document the remuneration received by service providers after a value activity is completed, based on information from the value activity and the agreed incentive mechanism. Accounting vouchers categorize economic content according to the event ledger and serve as the accounting basis for detailed ledger entries.

[0040] Detailed account: Based on the information of accounting vouchers, a certain type of economic business matters is recorded and relevant value accounting information is provided.

[0041] Value accounting: Calculating the value of a specific entity or account book over a certain period of time.

[0042] Blockchain: A decentralized, distributed database system in which all nodes store complete ledger data, making the ledger information impossible to forge or tamper with.

[0043] The blockchain-based equipment service value accounting process of the present invention includes: establishing a value event account book, generating value activity accounting vouchers, registering detailed accounts, storing event execution records in the blockchain, and executing value accounting smart contracts; designing entity data formats involved in the equipment service value accounting process for multi-party collaboration, including: value event account book data format, accounting voucher data format, detailed account data format, event execution record data format and user benefit data format; designing a value accounting method in which a local program is executed before the end of an event and relevant data is stored locally, and a value accounting smart contract program is executed after the end of the event and relevant data is stored in the blockchain.

[0044] The specific embodiments of the present invention are as follows Figure 1 As shown, including:

[0045] 1. The data formats of entities involved in the design of the equipment service value accounting process for multi-party collaboration mainly include: value event ledger, accounting voucher, detailed account, event execution record and user benefit data format.

[0046] (1) Data format of the value event ledger

[0047] The data format of the value event account book is shown in Table 1, including: account book number, value event number, account book name, total event value, account book summary, value event start time, value event end time and account book creation time.

[0048] The value event number field in the value event ledger is a foreign key to the value event number in the user's earnings stored on the blockchain. The value event number field in the user's earnings can be used to find the value event ledger information to which the earnings data belongs in the value event ledger.

[0049] Table 1 Value Event Account Book Data Format Description

[0050]

[0051] (2) Data format of accounting vouchers

[0052] The data format of the accounting voucher, as shown in Table 2, includes: accounting voucher number, value activity number, accounting voucher name, voucher summary, value activity start time, value activity end time and accounting voucher creation time.

[0053] The value activity number field in the value event ledger is a foreign key to the value activity number in the user's earnings stored on the blockchain. The value activity number field in the user's earnings can be used to find the accounting voucher information to which the earnings data belongs in the accounting voucher.

[0054] Table 2 Accounting voucher data format description table

[0055]

[0056]

[0057] (3) Data format of detailed account

[0058] The data format of the detailed account, as shown in Table 3, includes: detailed account number, accounting voucher number, value event number, value activity number, detailed account name, detailed account summary, user number, activity points and detailed account creation time.

[0059] The value activity number field in the user income stored on the blockchain can be used to find the detailed account information to which the income data belongs in the detailed account.

[0060] Table 3 Detailed account data format description table

[0061]

[0062] (4) Event execution record

[0063] The event execution record, as shown in Table 4, includes: event number, total event value, and activity execution data (activity number, user number, activity points).

[0064] Table 4 Event execution record format description

[0065]

[0066] (5) User revenue data format

[0067] The format of user benefit data is shown in Table 5, including: value event number, value activity number, user number, benefit amount and accounting time.

[0068] Table 5 User income data format description

[0069]

[0070] 2. Define the equipment service value accounting process for multi-party collaboration

[0071] The process includes: establishing a value event ledger, generating value activity accounting vouchers, registering detailed accounts, storing event execution records in the blockchain, and executing value accounting smart contracts.

[0072] Taking tool equipment maintenance services as a business scenario, this paper describes a blockchain-based accounting method for equipment service value. Information on the value events involved in shield machine tool disassembly and maintenance and value activities in this implementation method is shown in Tables 6 and 7.

[0073] Table 6 Shield machine tool disassembly and maintenance information table

[0074]

[0075] Table 7 List of value activities for shield machine tool disassembly and maintenance

[0076]

[0077] The unit points in the incentive mechanism refer to the market pricing of different types of labor (see Table 8), with the unit being points / day; workload refers to the length of work (end time - start time). The incentive mechanism multiplies the unit points by the workload, and the calculation formula is:

[0078] value = unitCoin × days Formula (1)

[0079] Among them, value is points, unitCoin is unit points, and days is working hours.

[0080] Table 8 Market pricing for different types of labor

[0081] Service Type Unit points reward (points / day) manual labor 800 Logistics and transportation 1000 Maintenance 1200

[0082] In this implementation method, the specific accounting process for the value event shield machine tool disassembly and maintenance is as follows:

[0083] (1) Establish a value event ledger.

[0084] The Value Event Ledger is automatically created when a Value Event is initiated. It has a one-to-one relationship with the Value Event, and its lifecycle in the system is consistent with that of the Value Event. Value information is registered, categorized, stored, and accounted for through the creation of the Value Event Ledger.

[0085] The account book information description of the value event shield machine tool disassembly and maintenance is shown in Table 9.

[0086] Table 9 Shield machine tool disassembly and maintenance information table

[0087] Field Name Field Value book_NO 1 event_NO VE0000001 book_name Account Book_Shield Machine Cutters Disassembly and Maintenance event_value 19600 book_abstract The tool is damaged and needs repair event_starttime 2021-10-08 event_endtime 2021-10-17 book_createtime 2021-10-08

[0088] The value event ledger is stored in a local database to ensure that participating users can quickly read and modify the ledger data.

[0089] (2) Generate accounting vouchers for value activities.

[0090] Accounting vouchers are automatically generated at the conclusion of a value activity and have a one-to-one relationship with the value activity. Based on the incentive mechanism specified by the value event, activity points are calculated for participants who perform the activity. Accounting vouchers are categorized by event ledger and serve as the accounting basis for detailed ledger entries.

[0091] Take the accounting voucher generated by value activity VA0000001 as an example, as shown in Table 10.

[0092] Table 10 Registration certificate information description table

[0093]

[0094]

[0095] Storing accounting voucher data in the local database makes it easy to quickly read the corresponding accounting voucher data when registering detailed accounts.

[0096] (3) Register the detailed account based on the accounting voucher.

[0097] The detailed account is generated by accounting vouchers, recording the user benefits obtained by each service provider from value activities.

[0098] As shown in Table 11, after the shield machine cutter disassembly and maintenance was completed at 10:00 AM on October 18, 2021, the value was calculated based on the incentive mechanism of unit points * workload. Taking the detailed account generated by value activity VA0000001 as an example, the service type of activity VA0000001 is manual labor, the service performer is human resources outsourcing company A, the market reward (1 day) is 800 yuan, and the total working time is 1 day. The compensation that human resources outsourcing company A should receive is: 800 points ( / day) * 1 day = 800 points.

[0099] Table 11 Detailed account information description table

[0100]

[0101] Storing detailed account data in the local database makes it easy to quickly read all detailed account data in the account book when calculating the account book.

[0102] (4) Storing event execution records on the blockchain

[0103] After the execution of the value event is completed, the event execution record generated in the value activity will be stored in the blockchain system to ensure the security and non-tamperability of the event execution record, and serve as the data basis for value accounting.

[0104] Taking HyperLedger Fabric blockchain as an example, the architecture diagram of the blockchain system is as follows: Figure 2The HyperLedger Fabric blockchain system maintains the blockchain's world state, which represents the current values ​​of all ledger states. This allows users to quickly access relevant data in the blockchain system without having to traverse the entire blockchain ledger, significantly improving the system's responsiveness. HyperLedger Fabric provides a key-value (KV) document database, CouchDB, to maintain the world state.

[0105] The event execution record stored in the blockchain state database is as follows:

[0106]

[0107]

[0108] (5) Execution of value accounting smart contracts

[0109] The value accounting smart contract is called to calculate the benefits of participating in the event based on the event budget, participants, and their activity points. The company's benefit data is then stored in the blockchain's state data. The company's benefit data is highly secure and cannot be tampered with. Leveraging the characteristics of blockchain technology, the credibility of user benefit data is guaranteed. Furthermore, as a distributed storage system, the blockchain maintains multiple backups of the data stored in the blockchain, ensuring the secure storage of user benefit data. Specifically, this includes:

[0110] 1) Execute the value accounting chaincode program.

[0111] The business logic of the value accounting chaincode is as follows: first, loop the value activity information in the event execution record and calculate the total points of all service providers; then calculate the ratio of each service provider's points to the total points, and multiply the ratio by the total value of the event to obtain the user benefit of this service provider; finally, update the user benefit in the state database.

[0112] The value accounting smart contract is executed. Based on the stored event execution records, the total points for all activities are first calculated as 800 + 3000 + 6000 = 9800. The user benefits for each activity are then calculated. Taking VA0000001 as an example, the user benefits for executing VA0000001 are 19600 * (800 / 9800) = 1600 yuan. Similarly, the user benefits for executing VA0000002 are 6000 yuan, and the user benefits for executing VA0000003 are 12000 yuan.

[0113] 2) Store user earnings in the blockchain.

[0114] Once generated, user benefits cannot be tampered with and need to be stored in the blockchain system. The blockchain system records user benefits in each block, where the block header records the current block number and its relationship with other blocks, and the block body records the three insert operations for inserting user benefits, expressed in JSON data format. The blockchain system hashes the data stored in the block and organizes it into a Merkle tree, such as Figure 3 shown.

[0115] In this implementation, the blockchain world state uses event_NO as the key and a JSON array consisting of activity_NO, uuid, value, and account_time as the value. Setting event_NO as the key speeds up the reading of value event ledger data. Since the value event ledger is the basic unit for multi-party reconciliation, setting event_NO as the key accelerates the calculation process for multi-party reconciliation. The benefits to users of the state database are as follows:

[0116] VE0000001:[

[0117] {activity_NO:VA0000001;event_NO:VE0000001;uuid:ec4241ee3-0de0-4305-b6a8-5c318a1453a6;value:1600;account_time:2021-10-18},

[0118] {activity_NO:VA0000002;event_NO:VE0000001;uuid:ea23e33c3-0509-4d1e-9008-c9bfc2f37da9;value:6000;account_time:2021-10-18},

[0119] {activity_NO:VA0000003;event_NO:VE0000001;uuid:e908855e0-2892-4635-88a9-71ed78ddd742;value:12000;account_time:2021-10-18}]

[0120] The method described in the invention is characterized by: (1) providing an accounting process that uses value events as event ledgers and value activities as detailed ledgers, targeting the characteristics of equipment value services; (2) designing a data format that is consistent with the equipment value service scenario for the data entities involved in the accounting process; and (3) introducing a storage method that combines local storage and blockchain system storage to ensure the security and immutability of user revenue records. The accounting process and data format involved in the present invention can be widely applied to equipment value service businesses.

[0121] In summary, the present invention designs a value accounting method in which a local program is executed before the end of an event and relevant data is stored locally, and a value accounting smart contract program is executed after the end of the event and relevant data is stored in the blockchain.

[0122] In the equipment service value accounting process for multi-party collaboration, the entity data stored locally includes: value event ledger data, accounting voucher data and detailed account data; the entity data stored in the blockchain system includes: event execution records and user benefits.

[0123] The value event ledger, accounting vouchers, and detailed accounts are all generated before the end of the value event. Users access these three data entities frequently, and the field values ​​will be modified as the value event status changes. Such data is suitable for storage in a local database for unified read and write management.

[0124] Event execution records and user benefits are immutable data generated after an event, making them suitable for storage in a blockchain system. Event execution records are uploaded to the blockchain system, which verifies the data broadcast across the network, packages it into blocks, and stores it on the blockchain. User benefits generated by executing value-accounting smart contracts are highly secure and cannot be tampered with. Because blockchain is a decentralized, distributed network, each node stores a copy of the data, ensuring data security. Furthermore, because all peer nodes in the blockchain adhere to the same consensus mechanism, user benefits stored on the blockchain cannot be tampered with. This helps establish trust between different service providers in multi-party reconciliation scenarios, ensuring data credibility.

[0125] The above embodiments are provided for the purpose of describing the present invention only and are not intended to limit the scope of the present invention. The scope of the present invention is defined by the appended claims. Various equivalent substitutions and modifications made without departing from the spirit and principles of the present invention are intended to be encompassed within the scope of the present invention.

Claims

1. A blockchain-based accounting method for equipment service value, comprising the following steps: Establishing a value event account book, wherein the data format of the value event account book includes: account book number, value event number, account book name, event total value, account book summary, value event start time, value event end time, and account book creation time; Based on the execution status data of the value activity, a value activity accounting voucher and a data detailed ledger are generated, wherein the value event includes multiple value activities, and the data format of the value activity accounting voucher includes: accounting voucher number, value activity number, accounting voucher name, voucher summary, value activity start time, value activity end time and accounting voucher creation time; the data format of the data detailed ledger includes: detailed account number, accounting voucher number, value event number, value activity number, detailed account name, detailed account summary, user number, activity points and detailed account creation time; After the value event is completed, an event execution record is generated based on the value event account book, value activity accounting voucher and data detailed account. The data format of the event execution record includes: value event number, total event value, value activity number, user number and activity points; Based on the event execution record, the value accounting smart contract is executed to generate a user profit record, wherein the data format of the user profit record includes: user profit number, value event number, value activity number, user number, profit amount and accounting time.

2. The method according to claim 1, wherein Generate the user revenue record by following the steps below: 1) Based on the event execution record, calculate the total points of all equipment service users in the value event; 2) Calculating the ratio of the points of each equipment service user to the total points; 3) Based on the ratio and the total value of the event, the user benefit of each equipment service user is calculated to construct the user benefit record.

3. The method according to claim 1, wherein The value event account book, the value activity accounting voucher, and the data detailed account are stored in a local database system.

4. The method according to claim 1, wherein The event execution record and the user benefit record are stored in the block and world state database of the blockchain system.

5. An electronic device comprising a memory and a processor, wherein the memory stores a computer program, and the processor is configured to run the computer program to perform the method according to any one of claims 1 to 4.

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