Research On Status And Accounting Management Of Electronic Invoice Based On Blockchain Technology

Recently,with the process of social informatization,e-commerce and e-government have been developing rapidly,e-invoice technology and products emerge as the times require.Compared with paper invoice,electronic invoice has the advantages of paperless,easy delivery and easy storage.However,in the practical application of electronic invoice,there are still some problems to be solved,such as high inspection time and operation cost of electronic invoice,confusion of state management,difficulty in data collection,repeated reimbursement,repeated entry,etc.At present,although there are some artificial auxiliary solutions to these problems,their functions are implicit and it is also difficult to fundamentally solve the above problems.This paper proposes to use the characteristics of blockchain technology,such as decentralization,autonomy,repudiation,tamper proofing,traceability and so on,to establish the electronic invoice status and entry management system based on blockchain to manage the electronic invoice.This paper starts from the field of blockchain e-invoice,in-depth understanding and comparison of existing domestic and foreign literature.On this basis,first of all,Delphi method is used to conduct expert investigation to analyze the problems and causes in the current e-invoice management.By comparing the management characteristics of e-invoice and the application characteristics of blockchain technology,the applicab ility of blockchain technology in e-invoice management is elaborated.Secondly,this paper designs a blockchain e-invoice status and entry management system,which is composed of blockchain e-invoice system,cross chain interaction system and enterprise blockchain invoice data center system.It also designs e-invoice status management module and entry management module from the data structure and storage structure,state conversion algorithm,consensus mechanism algorithm,intelligent contract and so on,in order to improve the system Efficiency,and meet management needs.Finally,the system is applied to verify the functions of e-invoice status management and entry management,and the system performance is analyzed.From the social and economic benefits,e nterprise management efficiency,enterprise operating costs and tax collection and management efficiency.Moreover,this paper analyzes the expected effect and application suggestions of the system.