Blockchain-enabled distributed accounting information system design

Abstract

This paper addresses the systemic crisis of data silos and trust deficiencies in modern enterprises by designing and implementing a high-throughput, privacy-preserving blockchain-based distributed accounting information system. By deconstructing the pain points of traditional financial architectures, this paper proposes a multi-layered architecture integrating a dynamic weighted hybrid consensus mechanism and a directed acyclic graph parallel contract engine, completely overturning the centralized ledger paradigm. The system utilizes zero-knowledge proofs and homomorphic encryption mechanisms to construct encrypted state flow channels, achieving public ownership confirmation and logically transparent auditing of the entire network ledger while protecting the privacy of core business funds. Extreme concurrency tests conducted using enterprise-grade hardware matrices and containerized clusters demonstrate that, while maintaining strong consistency and fault tolerance, the system achieves a concurrent throughput of 8850 TPS, with end-to-end confirmation latency compressed to less than 120ms. Performance degradation is minimal even with a tenfold increase in node size, proving the outstanding engineering value and revolutionary potential of this distributed architecture in enabling high-frequency global business-finance collaboration and reducing cross-domain audit friction costs.