The invention discloses a budget
management system and method based on a distributed account book, and belongs to the technical field of
information technology and financial management. The
system comprises a block
chain network layer, an intelligent contract layer, a
service layer and an
application layer, the block
chain network layer adopts a three-layer chain architecture including a group chain, a company chain and a department chain, and upward summarization and downward
decomposition of budget data are realized through a cross-chain communication protocol; the intelligent contract layer deploys a budget compilation contract, a budget approval contract, a budget execution contract, a budget adjustment contract and a budget monitoring contract to realize automatic management of a budget
full life cycle; the budget approval contract supports three approval processes of serial, parallel and countersigning, and realizes multi-party collaborative approval based on a
consensus mechanism; the budget execution contract realizes real-
time budget control, and expenditure is automatically refused when the balance is insufficient; the budget monitoring contract realizes a multi-level early warning mechanism, including yellow, orange and red early warning and blocking mechanisms. According to the method, the credibility of the budget data is ensured by utilizing the non-tampering characteristic of the block chain, the budget rule is automatically executed through the intelligent contract, the transparency, the cooperation efficiency and the real-time monitoring capability of budget management are remarkably improved, and the auditing work is greatly simplified.