The invention provides a block chain accounting method based on dynamic equity. The method comprises the steps that 1, initial equity proportions are set in a genesis block, and the total proportion must reach 100%; 2, weight information of participants is saved; 3, initial voting weights of the participants who apply as bookkeepers are own weights, and cannot be voted to other bookkeepers; the remaining participants can vote for a designated bookkeeper candidate, or may not vote, and voting information at a vote will carry the weights of shares of current voters, and the weights will be addedto the total voting weights of voted persons; 4, after the vote, the bookkeepers of current round are obtained; 5, bookkeeping and consensus are succeeded, block generation is succeeded, and the nextround of bookkeeping applications starts. According to the block chain accounting method based on dynamic equity, an equity algorithm is combined with a block chain to ensure that the block chain technology allows participants to participate in consensus in a more efficient and reasonable way on the basis of achieving an existing distributed ledger technology, decentralization, open and transparency.