TW202345020A - Blockchain accounting method and system for managing carbon footprint of transaction subjects - Google Patents
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Abstract
Description
Translated fromChinese本發明是關於一種區塊鏈的會計方法及系統，特別是關於一種用於管理交易標的碳足跡的區塊鏈會計方法及系統。The present invention relates to a blockchain accounting method and system, and in particular to a blockchain accounting method and system for managing the carbon footprint of transaction objects.
近年來由於人類經濟活動快速成長，正以空前未有之速度，改變大氣結構，造成全球暖化，衝擊人類生活環境。減少或是遏制碳排放已成為世界各國、國際組織和社會公眾的努力目標，並且標示碳足跡(Carbon Footprint)已成為各國政府及企業達成溫室氣體減量目標共識及具體作為。2023年1月1日歐盟將率先推動碳邊境稅制度，使得進入歐盟的產品必須要明確揭露產品製造過程的碳排放量與碳定價，未來更可能進一步擴大對間接排放之規範。由此產生碳定價(Carbon Pricing)、碳稅、碳排放交易(emissions trading systems，ETS)相關的會計需求必將大幅增加。In recent years, due to the rapid growth of human economic activities, the structure of the atmosphere is changing at an unprecedented speed, causing global warming and impacting the human living environment. Reducing or curbing carbon emissions has become a goal for countries around the world, international organizations and the general public, and carbon footprint marking has become a consensus and specific action for governments and enterprises around the world to reach greenhouse gas reduction targets. On January 1, 2023, the EU will take the lead in promoting the carbon border tax system, so that products entering the EU must clearly disclose the carbon emissions and carbon pricing of the product manufacturing process. In the future, it is likely to further expand the regulations on indirect emissions. The resulting accounting requirements for carbon pricing, carbon tax, and emissions trading systems (ETS) will inevitably increase significantly.
根據中華民國環境保護署的說明，碳足跡可被定義為與一項活動(Activity)或產品的整個生命週期(Life Cycle)過程所直接與間接產生的溫室氣體排放量。也就是從一個產品或一項活動所牽涉的原物料開採與製造、組裝、運輸，使用及廢棄處理或回收時所產生的溫室氣體排放量，都列入碳足跡的計算，已有許多機構使用產品生命週期分析進行碳足跡分析，在第三方驗證機構下確認並標示不同製造或活動階段的碳足跡。因此，如何有效率並準確地進行碳足跡盤查(Carbon Footprint Verification,CFV)，也是刻不容緩的問題。現有的碳足跡盤查無法確定時間點，導致會計工作無法記錄碳足跡的時間點，再加上在碳排放權的交易市場上價格會隨時間波動，導致交易標的的會計成本也無法確定。According to the Environmental Protection Agency of the Republic of China, carbon footprint can be defined as the direct and indirect greenhouse gas emissions produced during the entire life cycle of an activity or product. That is to say, from oneThe greenhouse gas emissions generated during the mining and manufacturing, assembly, transportation, use, disposal or recycling of raw materials involved in a product or an activity are all included in the calculation of carbon footprint. Many organizations have used product life cycle Analysis performs a carbon footprint analysis to confirm and label the carbon footprint of different manufacturing or activity stages under a third-party verification agency. Therefore, how to conduct carbon footprint verification (CFV) efficiently and accurately is also an urgent issue. The existing carbon footprint inventory cannot determine the time point, which makes it impossible for accounting work to record the time point of the carbon footprint. In addition, the price in the carbon emissions trading market fluctuates over time, making it impossible to determine the accounting cost of the transaction object.
又，由於碳足跡牽涉甚廣，這代表除了產品以外，國家、組織、企業、個人等的活動都可計算其碳足跡，或彼此牽涉，也就是說，若要鉅細靡遺的完全掌握碳足跡，並非只是瞭解產品上下游供應鏈就能計算出來。再者，因為世界各國與地區的相關驗證機構所採用的碳足跡計算系統與規範不盡相同，導致在配合不同國家地區規範甚至各企業要求的前提下，以現有技術獲得各項活動或產品的精確碳足跡變得非常困難，且耗費大量人力物力。Furthermore, because carbon footprints are so widely involved, this means that in addition to products, the activities of countries, organizations, enterprises, individuals, etc. can all calculate their carbon footprints, or are involved in each other. In other words, if we want to fully grasp the carbon footprints in detail , it can’t be calculated just by understanding the upstream and downstream supply chains of the product. Furthermore, because the carbon footprint calculation systems and specifications adopted by relevant verification agencies in various countries and regions around the world are different, it is necessary to use existing technology to obtain the certification of various activities or products on the premise of complying with the specifications of different countries and regions and even the requirements of each enterprise. Accurate carbon footprinting becomes very difficult and consumes a lot of manpower and material resources.
另一方面，當前區塊鏈技術快速發展，其中智能合約是區塊鏈技術中一種將雙方的協議條款，藉由代碼形式在區塊鏈上運行，並儲存在一個公共資料庫使其不能被竄改。只有當協議中的條件得到滿足時交易才會發生，是去中心化的交易方式，經常被各領域廣泛進行運用。例如「會計記錄的區塊鏈公共帳本化處理方法」(專利證書號I737522)就是將會計資料以區塊鏈儲存，但該發明並未涉及碳足跡的處理。若能將區塊鏈會計技術應用於碳足跡管理，不但公開透明且必然能大幅提高效率與統一計算標準。職是之故，為了更有效率地進行碳足跡盤查，滿足大幅增加的碳定價、碳稅、碳排放交易等需求，解決跨國商務需要與國家碳排放管理上的問題，進而統一計算標準與交易計算時間點，本發明申請鑑於習知技術中的不足，經過悉心試驗與研究，並一本鍥而不捨之精神，終構思出本發明，藉由提出「用於管理碳足跡的區塊鏈會計方法及系統」以克服先前技術的不足，以下為本發明之簡要說明。On the other hand, the current blockchain technology is developing rapidly. Smart contracts are a type of blockchain technology that run the agreement terms between two parties on the blockchain in the form of code and store them in a public database so that they cannot be Tampering. The transaction will only occur when the conditions in the agreement are met. It is a decentralized transaction method that is often widely used in various fields. For example, the "Blockchain Public Accounting Processing Method for Accounting Records" (Patent Certificate No. I737522) stores accounting data on the blockchain, but this invention does not involve the processing of carbon footprints. If the blockchain can beThe application of accounting technology to carbon footprint management is not only open and transparent, but will also greatly improve efficiency and unify calculation standards. For this reason, in order to carry out carbon footprint inspections more efficiently, meet the significantly increased demands for carbon pricing, carbon taxes, carbon emissions trading, etc., solve the problems of transnational business needs and national carbon emissions management, and then unify calculation standards and transactions To calculate the time point, in view of the deficiencies in the conventional technology, the applicant of the present invention finally conceived the present invention through careful experiments and research, and with a spirit of perseverance, by proposing "a blockchain accounting method for managing carbon footprints and System" to overcome the shortcomings of the prior art, the following is a brief description of the present invention.
本發明的主要目的在於提供一種用於管理交易標的碳足跡的區塊鏈的會計方法及系統，能有效率地進行碳足跡盤查，滿足大幅增加的碳定價、碳稅、碳排放交易等需求，解決跨國商務需要與國家碳排放管理上的問題，進而統一計算標準與交易計算時間點。此外，本發明可將生命週期中各階段不同時點的碳足跡應用區塊鏈技術接軌現行會計制度，進而達到資訊正確揭露與審計目的。The main purpose of the present invention is to provide a blockchain accounting method and system for managing the carbon footprint of transaction targets, which can efficiently conduct carbon footprint inspections and meet the significantly increased needs for carbon pricing, carbon tax, carbon emissions trading, etc. Solve the problems of cross-border business needs and national carbon emissions management, and then unify calculation standards and transaction calculation time points. In addition, the present invention can apply blockchain technology to the carbon footprint at different points in the life cycle and integrate it with the current accounting system, thereby achieving the purpose of accurate disclosure and auditing of information.
根據上述構想，提出一種用於管理一交易標的碳足跡的區塊鏈會計方法，其步驟包括：由一交易標的碳足跡資料模組提供一交易標的碳足跡資料，其中該交易標的碳足跡資料包括複數個碳足跡資料欄位，該些碳足跡資料欄位至少包括：一碳足跡憑證、一碳排放量、一交易標的名以及一有效期限；由一財務資料模組提供一交易會計憑證資料，其中該交易會計憑證資料包括複數個會計憑證資料欄位，該些會計憑證資料欄位至少包括：一會計憑證、一交易時間、一交易金額以及一交易項目；由一碳足跡會計管理憑證模組，搜尋可對應該交易項目的該交易標的名，確認對應的該交易標的碳足跡資料與該交易會計憑證資料，並整合對應後的該交易標的碳足跡資料與該交易會計憑證資料，使該些碳足跡資料欄位與該些會計憑證資料欄位組成一碳足跡會計管理憑證資料；以及由該碳足跡會計管理憑證模組將該碳足跡會計管理憑證資料儲存於一區塊鏈中之一資料區塊，其中儲存於該資料區塊之該碳足跡會計管理憑證資料用於供一第三方驗證。Based on the above concept, a blockchain accounting method for managing the carbon footprint of a transaction object is proposed. The steps include: providing a transaction object carbon footprint data module, where the transaction object carbon footprint data includes A plurality of carbon footprint data fields, which at least include: a carbon footprint voucher, a carbon emissions amount, a transaction object name, and a validity period; a financial data module provides transaction accounting voucher data, The transaction accounting voucher data includes a plurality of accounting voucher data fields, and these accounting voucher data fields include at least: an accounting voucher, a transaction time, a transaction amount, and a transaction amount.Transaction project; a carbon footprint accounting management voucher module searches for the name of the transaction object that can correspond to the transaction project, confirms the corresponding carbon footprint data of the transaction object and the transaction accounting voucher data, and integrates the corresponding carbon footprint of the transaction object The footprint data and the transaction accounting voucher data make the carbon footprint data fields and the accounting voucher data fields form a carbon footprint accounting management voucher data; and the carbon footprint accounting management voucher module combines the carbon footprint accounting management voucher data The voucher information is stored in a data block in a blockchain, and the carbon footprint accounting management voucher information stored in the data block is used for verification by a third party.
又根據上述構想，提出一種用於管理一交易標的碳足跡的一區塊鏈的會計方法，其步驟包括：由一資料模組提供一交易標的碳足跡資料以及一交易會計憑證資料，其中該交易標的碳足跡資料包括複數個碳足跡資料欄位，該交易會計憑證資料包括複數個會計憑證資料欄位；由一碳足跡會計管理憑證模組，搜尋可對應複數個碳足跡資料欄位的複數個會計憑證資料欄位，確認對應的該交易標的碳足跡資料與該交易會計憑證資料，並整合對應後的該交易標的碳足跡資料與該交易會計憑證資料，使該些碳足跡資料欄位與該些會計憑證資料欄位組成一碳足跡會計管理憑證資料；以及由該碳足跡會計管理憑證模組將該碳足跡會計管理憑證資料儲存於該區塊鏈中之一資料區塊。Based on the above concept, a blockchain accounting method for managing the carbon footprint of a transaction object is proposed. The steps include: providing a transaction object carbon footprint data and a transaction accounting voucher data from a data module, where the transaction The target carbon footprint data includes multiple carbon footprint data fields, and the transaction accounting voucher data includes multiple accounting voucher data fields. A carbon footprint accounting management voucher module searches for multiple carbon footprint data fields that can correspond to multiple carbon footprint data fields. In the accounting voucher data field, confirm the corresponding carbon footprint data of the transaction target and the transaction accounting voucher data, and integrate the corresponding carbon footprint data of the transaction target and the transaction accounting voucher data, so that the carbon footprint data fields are consistent with the transaction. These accounting voucher data fields constitute a carbon footprint accounting management voucher data; and the carbon footprint accounting management voucher module stores the carbon footprint accounting management voucher data in a data block in the blockchain.
又根據上述構想，提出一種用於管理一交易標的碳足跡的一區塊鏈的會計系統，包括：一觸發端，用於發送一觸發訊號；一財務資料模組，用於提供一交易會計憑證資料，其中該交易會計憑證資料包括複數個會計憑證資料欄位，該些會計憑證資料欄位至少包括：一會計憑證、一交易時間、一交易品名、一交易數量、一交易品名單價以及一交易金額；一交易標的碳足跡資料模組，用於提供一交易標的碳足跡資料，其中該交易標的碳足跡資料包括複數個碳足跡資料欄位，該些碳足跡資料欄位至少包括：一碳足跡憑證、一碳排放量、一交易標的名以及一有效期限；該區塊鏈，具有複數個資料區塊；一碳足跡會計管理憑證模組，連接於該觸發端、該財務資料模組、該交易標的碳足跡資料模組以及該區塊鏈，用於接收該觸發訊號，搜尋可對應該交易項目的該交易標的名，確認對應的該交易標的碳足跡資料與該交易會計憑證資料，並整合對應後的該交易標的碳足跡資料與該交易會計憑證資料，使該些碳足跡資料欄位與該些會計憑證資料欄位組成一碳足跡會計管理憑證資料，並將該碳足跡會計管理憑證資料儲存於該複數個資料區塊中之一特定資料區塊；以及一第三方驗證模組，連接於該區塊鏈，用於驗證儲存於該特定資料區塊之該碳足跡會計管理憑證資料。Based on the above concept, a blockchain accounting system for managing the carbon footprint of a transaction object is proposed, including: a trigger terminal for sending a trigger signal; a financial data module for providing a transaction accounting voucher Data, in which the transaction accounting document data includes multiple accounting document data fields, which willThe accounting voucher data field at least includes: an accounting voucher, a transaction time, a transaction product name, a transaction quantity, a transaction product list price and a transaction amount; a transaction object carbon footprint data module, used to provide a transaction object carbon footprint Data, in which the carbon footprint data of the transaction object includes a plurality of carbon footprint data fields, and these carbon footprint data fields at least include: a carbon footprint certificate, a carbon emission amount, a transaction object name and a validity period; the block chain, with a plurality of data blocks; a carbon footprint accounting management voucher module, connected to the trigger end, the financial information module, the transaction target carbon footprint data module and the blockchain, for receiving the trigger signal , search for the name of the transaction object that can correspond to the transaction item, confirm the corresponding carbon footprint data of the transaction object and the transaction accounting voucher data, and integrate the corresponding carbon footprint data of the transaction object and the transaction accounting voucher data so that these The carbon footprint data field and the accounting voucher data fields form a carbon footprint accounting management voucher data, and the carbon footprint accounting management voucher data is stored in a specific data block among the plurality of data blocks; and a first The three-party verification module is connected to the blockchain and used to verify the carbon footprint accounting management voucher data stored in the specific data block.
又根據上述構想，提出一種用於管理一交易標的碳足跡的一區塊鏈的會計系統，包括：一財務資料模組，用於為一特定交易標的提供一交易會計憑證資料；以及一碳足跡會計管理憑證模組，網路連接於該財務資料模組以及一交易標的碳足跡資料模組，其中：該交易標的碳足跡資料模組用於提供該特定交易標的的一交易標的碳足跡資料；以及該碳足跡會計管理憑證模組用於搜尋並整合該交易標的碳足跡資料與該交易會計憑證資料，以組成一碳足跡會計管理憑證資料，並將該碳足跡會計管理憑證資料儲存於該區塊鏈的一資料區塊或一區塊鏈節點中。Based on the above concept, a blockchain accounting system for managing the carbon footprint of a transaction object is proposed, including: a financial information module for providing transaction accounting voucher information for a specific transaction object; and a carbon footprint The accounting management voucher module is network-connected to the financial information module and a transaction target carbon footprint data module, wherein: the transaction target carbon footprint data module is used to provide a transaction target carbon footprint data of the specific transaction target; And the carbon footprint accounting management voucher module is used to search and integrate the carbon footprint data of the transaction target and the transaction accounting voucher data to form a carbon footprint accounting management voucher data, and combine the carbon footprintTrace accounting management voucher information is stored in a data block or a blockchain node of the blockchain.
70:交易供給方70: Transaction supplier
80:財務資料模組80:Financial data module
90:碳足跡資料模組90:Carbon footprint data module
100:碳足跡會計管理憑證模組100: Carbon footprint accounting management voucher module
100a:資料欄位運算子100a: Data field operators
120:碳足跡會計管理憑證120: Carbon footprint accounting management certificate
200:區塊鏈200:Blockchain
(m-1)、(m)、(m+1):資料區塊(m-1), (m), (m+1): data block
本發明的上述目的及優點在參閱以下詳細說明及附隨圖式之後對那些所屬技術領域中具有通常知識者將變得更立即地顯而易見。The above objects and advantages of the present invention will become more immediately apparent to those of ordinary skill in the art after referring to the following detailed description and accompanying drawings.
[圖1]表示關於本發明的實施形態中的區塊鏈的會計系統的方塊圖。[Fig. 1] Fig. 1 is a block diagram showing an accounting system related to a blockchain in an embodiment of the present invention.
[圖2]表示關於本發明的實施形態中的整合碳足跡會計管理憑證資料的欄位變動圖。[Fig. 2] Fig. 2 is a diagram showing a field change of integrated carbon footprint accounting management voucher data in the embodiment of the present invention.
[圖3]表示關於本發明的實施形態的資料區塊的資料結構示意圖。[Fig. 3] A schematic diagram showing the data structure of a data block according to the embodiment of the present invention.
[圖4]表示關於本發明的實施形態的區塊鏈的會計方法的流程圖。[Fig. 4] A flowchart showing a blockchain accounting method according to an embodiment of the present invention.
本案所提出的發明將可由以下的實施例說明而得到充分瞭解，使得所屬技術領域中具有通常知識者可以據以完成，然而本案的實施並非可由下列實施例而被限制其實施型態，所屬技術領域中具有通常知識者仍可依據除既揭露的實施例的精神推演出其他實施例，該等實施例皆當屬於本發明的範圍。The invention proposed in this case can be fully understood by the following examples, so that people with ordinary knowledge in the technical field can complete it. However, the implementation of this case cannot be limited by the following examples. The technical Those with ordinary skill in the art can still deduce other embodiments in addition to the spirit of the disclosed embodiments, and these embodiments should all fall within the scope of the present invention.
圖1表示關於本發明的實施形態中的區塊鏈的會計系統的方塊圖。在圖1中，區塊鏈的會計系統包括：交易供給方70、財務資料模組80、碳足跡資料模組90、碳足跡會計管理憑證模組100、第三方驗證模組110以及區塊鏈200。其中，交易供給方70、財務資料模組80以及碳足跡資料模組90皆連接於碳足跡會計管理憑證模組100。第三方驗證模組110則連接於區塊鏈200。區塊鏈200內包含複數個資料區塊，在圖1中略以資料區塊(m-1)、資料區塊(m)、資料區塊(m+1)來表示。FIG. 1 is a block diagram of a blockchain accounting system according to an embodiment of the present invention. In Figure 1, the blockchain accounting system includes: transaction supplier 70, financial data module 80, carbon footprint data module 90, carbon footprint accounting management certificateCertificate module 100, third-party verification module 110 and
此外，碳足跡會計管理憑證模組100與第三方驗證模組110需為具備區塊鏈節點(Node)功能的電子資訊裝置。至於交易供給方70、財務資料模組80以及碳足跡資料模組90則以具備區塊鏈節點(Node)功能的電子裝置為較佳。本發明的電子資訊裝置可為手機、平板、POS銷售點(Point of Sale,POS)、物聯網(Internet of Things,IoT)、電腦、伺服器、自動化機器等。又，實施例中的財務資料模組80以及碳足跡資料模組90雖然是兩個，但也可以視需要整合成單一資料模組來應用，該單一資料模組同時存放交易標的會計憑證資料與交易標的碳足跡資料。In addition, the carbon footprint accounting management voucher module 100 and the third-party verification module 110 need to be electronic information devices with blockchain node (Node) functions. As for the transaction provider 70, the financial data module 80 and the carbon footprint data module 90, electronic devices with blockchain node (Node) functions are preferred. The electronic information device of the present invention can be a mobile phone, a tablet, a Point of Sale (POS), an Internet of Things (IoT), a computer, a server, an automated machine, etc. In addition, although the financial data module 80 and the carbon footprint data module 90 in the embodiment are two, they can also be integrated into a single data module for application as needed. This single data module simultaneously stores the transaction target accounting voucher data and Carbon footprint information of the transaction object.
交易供給方70為一觸發端，能藉由傳送一觸發訊號(預置觸發條件)，來觸發區塊鏈的會計系統進行運作。具體來說，當交易供給方70向碳足跡會計管理憑證模組100傳送一預置觸發條件(即交易標的相關辨識資訊，例如產品代碼、發票號碼)時，則使碳足跡會計管理憑證模組100，要求財務資料模組80提供交易標的會計憑證資料，並要求碳足跡資料模組90提供交易標的碳足跡資料，完成一預置響應條件。The transaction supplier 70 is a trigger end and can trigger the accounting system of the blockchain to operate by sending a trigger signal (preset trigger condition). Specifically, when the transaction supplier 70 transmits a preset trigger condition (that is, identification information related to the transaction object, such as product code, invoice number) to the carbon footprint accounting management voucher module 100, the carbon footprint accounting management voucher module 100 will 100. Request the financial information module 80 to provide the accounting voucher data of the transaction target, and request the carbon footprint data module 90 to provide the carbon footprint data of the transaction target to complete a preset response condition.
交易標的會計憑證資料包括複數個會計憑證資料欄位，該些會計憑證資料欄位至少包括：會計憑證代碼(類型)A1、交易日期A2、交易對象A3、交易品名A4、交易金額A5、交易品名單價A6、數量A7、總計金額A8、發票號碼A9、數位簽名A10以及原始憑證等附件A11等欄位。交易標的碳足跡資料包括複數個碳足跡資料欄位，該些碳足跡資料欄位依碳足跡憑證類型B1(碳足跡標籤)而有所不同，但至少包括證書編號B2、產品名稱及型號B3、碳足跡標示數據及計量單位B4、標示單位B5、標籤使用者及地址B6、生命週期各階段碳足跡比率B7、生產場所或服務場所及地址B8、採用之碳足跡產品類別規則、第三方驗證單位B9、有效期限B10及其他相關規定文件B11、數位簽名B12。The accounting voucher data of the transaction object includes multiple accounting voucher data fields, and these accounting voucher data fields at least include: accounting voucher code (type)A1, transaction date A2, transaction object A3, transaction item name A4, transaction amount A5, transaction item list price A6, quantity A7, total amount A8, invoice number A9, digital signature A10 and original voucher and other attachments A11 and other fields. The carbon footprint data of the transaction object includes multiple carbon footprint data fields. These carbon footprint data fields vary according to the carbon footprint certificate type B1 (carbon footprint label), but at least include certificate number B2, product name and model B3, Carbon footprint labeling data and measurement unit B4, labeling unit B5, label user and address B6, carbon footprint ratio at each stage of the life cycle B7, production site or service site and address B8, adopted carbon footprint product category rules, third-party verification unit B9, validity period B10 and other relevant documents B11, digital signature B12.
碳足跡會計管理憑證模組100更包含資料欄位運算子100a，藉由資料欄位運算子100a，整合該些會計憑證資料欄位與該些碳足跡資料欄位成一碳足跡會計管理憑證120。其中資料欄位運算子100a的整合更包括：對欄位進行關係(同類的放在一起)、選擇(選擇必要欄位)、連接(使欄位彼此連接)或合併(刪除重複欄位)、計算(欄位所儲存的內容進行數學四則運算)等步驟。The carbon footprint accounting management voucher module 100 further includes a
圖2表示關於本發明的實施形態中的整合碳足跡會計管理憑證資料的欄位變動圖。從圖2中可知，資料欄位運算子100a將會計憑證資料欄位A1~A11的欄位與碳足跡資料欄位B1~B12整合後，刪除生產場所或服務場所及地址B8，原始憑證等附件A11與其他相關規定文件B11合併成其他相關規定文件C3，數位簽名A10與數位簽名B12合併成數位簽名C4，並分別產生會計憑證代碼C1與碳足跡資料代碼C2用來區別不同的碳足跡會計管理憑證資料120。此外，在整合前，碳足跡會計管理憑證模組100會根據一當前時間，搜尋有效期限B10之一起始時間與該當前時間最接近或該有效期限B10涵蓋該當前時間的交易標的碳足跡資料，將搜尋到的該交易標的碳足跡資料與交易會計憑證資料進行整合欄位，以產出碳足跡會計管理憑證資料120。FIG. 2 shows a field change diagram of the integrated carbon footprint accounting management voucher data in the embodiment of the present invention. As can be seen from Figure 2, the
然後，碳足跡會計管理憑證模組100將碳足跡會計管理憑證資料120儲存於區塊鏈200中之資料區塊(m)。具體來說，碳足跡會計管理憑證模組100會產生碳足跡會計管理憑證代碼、資料區塊(m)及資料區塊(m)的雜湊值(Hash Value)。Then, the carbon footprint accounting management certificate module 100 stores the carbon footprint accounting management certificate data 120 in the data block (m) in the
本實施例的交易之碳足跡會計管理憑證資料120的Hash值之計算方式，以碳足跡會計管理憑證代碼、會計憑證及碳足跡紀錄資訊內容中可辨識的唯一性資訊來計算，例如：會計憑證唯一性資訊可以包括會計憑證代碼、發票號碼、交易日期、總計金額及數位簽名等資訊；碳足跡資料唯一性資訊則可以包括：證書編號或代碼、商品代碼、商品條碼、碳足跡標示數據、發證單位統一編號或是稅籍編號、發證日期及數位簽名等資訊。The hash value of the carbon footprint accounting management voucher data 120 of the transaction in this embodiment is calculated based on the unique information identifiable in the carbon footprint accounting management voucher code, accounting voucher and carbon footprint record information content, for example: accounting voucher The unique information can include accounting voucher code, invoice number, transaction date, total amount, digital signature and other information; the unique information of carbon footprint data can include: certificate number or code, product code, product barcode, carbon footprint labeling data, issuance The unified number of the certificate unit or the tax registration number, the date of issuance and digital signature and other information.
碳足跡會計管理憑證模組100也可以根據預置響應條件確認是否需要請求第三方機構(第三方驗證模組110)驗證第n筆交易標的碳足跡會計管理憑證資料，如需要，則可於上傳碳足跡會計管理憑證資料(產生資料區塊及其雜湊值)後，請求第三方驗證模組110確認資料區塊的內容是否正確。此時，雜湊值的計算方式，除了以會計憑證及碳足跡紀錄資訊內容中可辨識的唯一性資訊來計算外，還加入了包含碳足跡會計管理憑證代碼、第三方驗證單位(如：會計師、政府單位、第三方驗證機構等)的可辨識的唯一性資訊來計算。上述第三方的唯一性資訊可以包括單位代碼、統一編號、驗證日期、驗證結果、第三方機構數位簽章等。The carbon footprint accounting management voucher module 100 can also confirm whether it is necessary to request a third-party agency (third-party verification module 110) to verify the carbon footprint accounting management voucher data of the nth transaction subject according to the preset response conditions. If necessary, it can be uploaded After carbon footprint accounting manages the voucher data (generates the data block and its hash value), it requests the third-party verification module 110 to confirm whether the content of the data block is correct. At this time, the hash value can be calculated in addition to accounting documents and carbon footprint record information.In addition to the identifiable and unique information for calculation, the unique and identifiable information including the carbon footprint accounting management voucher code and third-party verification units (such as accountants, government units, third-party verification agencies, etc.) are also added for calculation. The unique information of the above-mentioned third party may include unit code, unified number, verification date, verification results, digital signature of the third party organization, etc.
本實施例的碳足跡會計管理憑證模組100在確認是否需要第三方驗證後，將產生的資料區塊及其雜湊值，請求一目標區塊鏈之網路驗證(該目標區塊鏈可以是公有鏈、聯盟鏈、私有鏈等，可以是相同或相異於區塊鏈200的區塊鏈)，並在驗證後寫入目標區塊鏈之公共帳本(Public Ledger)。此時，碳足跡會計管理憑證模組100所上傳之雜湊值與同一時間段的其他多筆交易標的碳足跡會計管理憑證資料形成附在目標節點區塊鏈尾端之資料區塊。其中，每一筆交易都會產生雜湊值，並被上傳到區塊鏈的表身。區塊鏈表身只保存雜湊值，碳足跡會計管理憑證的實質內容資料被保存在碳足跡會計管理憑證模組所在的區鏈鏈節點中。如圖3所示。圖3表示關於本發明的實施形態的資料區塊的資料結構示意圖。資料區塊包括表頭資訊與表身資訊。表頭資訊至少包括資料區塊序號、前一區塊的表頭雜湊值、資料區塊發布的日期與時間、公開金鑰等欄位與內容。表身資訊為多筆碳足跡會計管理憑證資料。之後，目標區塊鏈上所屬的電子資訊裝置將公共帳本同步於區塊鏈節點上分散的電子資訊裝置儲存，完成本實施例之流程。After confirming whether third-party verification is required, the carbon footprint accounting management voucher module 100 of this embodiment requests the network verification of a target blockchain for the generated data block and its hash value (the target blockchain may be Public chain, alliance chain, private chain, etc., which can be the same or different from the blockchain 200), and written into the public ledger (Public Ledger) of the target blockchain after verification. At this time, the hash value uploaded by the carbon footprint accounting management voucher module 100 and the carbon footprint accounting management voucher data of other transactions in the same time period form a data block attached to the end of the target node's blockchain. Each transaction generates a hash value and is uploaded to the blockchain itself. The blockchain itself only stores hash values, and the actual content of the carbon footprint accounting voucher is stored in the blockchain node where the carbon footprint accounting voucher module is located. As shown in Figure 3. FIG. 3 is a schematic diagram showing the data structure of the data block according to the embodiment of the present invention. The data block includes header information and table body information. The header information at least includes the data block serial number, the header hash value of the previous block, the date and time of the data block release, the public key and other fields and contents. The information on the form is multiple carbon footprint accounting management vouchers. Afterwards, the electronic information device belonging to the target blockchain synchronizes the public ledger to the distributed electronic information device storage on the blockchain node to complete the process of this embodiment.
本發明因為使用了區塊鏈技術，能夠藉由公共帳本之節點對碳足跡會計管理憑證資料進行交互驗證，且可以公開密碼沿著區塊鏈的記錄軌跡而取得所欲查詢、取用全部時間點的碳足跡會計管理憑證資料供使用者存取。Because this invention uses blockchain technology, it can interactively verify the carbon footprint accounting management voucher data through the nodes of the public account book, and can make it publicThe password follows the record track of the blockchain to obtain the carbon footprint accounting management voucher information that you want to query and access at all time points for users to access.
綜合上述內容，可歸納出本發明的區塊鏈會計方法的具體步驟如下。Based on the above content, the specific steps of the blockchain accounting method of the present invention can be summarized as follows.
S1：交易供給方向碳足跡會計管理憑證模組傳送預置觸發條件。S1: The transaction supply direction transmits preset trigger conditions to the carbon footprint accounting management voucher module.
更詳細來說，S1是由具備區塊鏈節點功能的某電子裝置或資訊設備之交易供給方，發出移轉第n筆交易標的之交易會計憑證資料及所附的碳足跡資料至交易需求方之請求，觸發本區塊鏈節點的碳足跡會計管理憑證模組(智能合約)啟動。To be more specific, S1 is a transaction supplier of a certain electronic device or information equipment with a blockchain node function, which sends the transaction accounting voucher data and the attached carbon footprint data of the nth transaction object to the transaction demander. The request triggers the activation of the carbon footprint accounting management voucher module (smart contract) of this blockchain node.
更具體來說，在本發明的實施形態中，可以利用以下案例作輔助說明：甲公司向乙公司購買一箱的高粱酒送禮，請求乙公司隨發票檢附該交易一箱高粱酒的碳足跡。此時，乙公司在所屬區塊鏈節點的電腦發出移轉此項交易標的的發票(交易會計憑證資料)及碳足跡資料至甲公司，觸發本區塊鏈節點的碳足跡會計管理憑證模組(智能合約)啟動。More specifically, in the embodiment of the present invention, the following case can be used as an auxiliary explanation: Company A purchases a box of sorghum wine from Company B as a gift, and requests Company B to attach the carbon footprint of the box of sorghum wine along with the invoice. . At this time, Company B issues the invoice (transaction accounting voucher information) and carbon footprint information for the transfer of the transaction object to Company A on the computer of its blockchain node, triggering the carbon footprint accounting management voucher module of this blockchain node. (smart contract) starts.
S2：碳足跡會計管理憑證模組要求財務資料模組提供交易標的會計憑證資料。S2: The carbon footprint accounting management voucher module requires the financial information module to provide accounting voucher information for the transaction object.
S3：碳足跡會計管理憑證模組要求碳足跡資料模組提供交易標的碳足跡資料，以完成預置響應條件。此外，碳足跡會計管理憑證模組在整合該交易標的碳足跡資料與交易會計憑證資料前，根據一當前時間，搜尋該有效期限之一起始時間與該當前時間最接近或該有效期限涵蓋該當前時間的該交易標的碳足跡資料，將其與該交易會計憑證資料進行整合。S3: The carbon footprint accounting management voucher module requires the carbon footprint data module to provide the carbon footprint data of the transaction target to complete the preset response conditions. In addition, before integrating the carbon footprint data of the transaction target and the transaction accounting voucher data, the carbon footprint accounting management voucher module searches for one of the starting times of the validity period that is closest to the current time or the validity period covers the current time based on a current time. The carbon footprint data of the transaction subject at the time is integrated with the accounting document data of the transaction.
更詳細來說，財務資料模組經電子裝置或資訊設備讀取本地或區塊鏈節點上第n筆交易標的之交易會計憑證資料，並傳至碳足跡會計管理憑證模組所在之區塊鏈節點。本實施案例所搜尋、讀取及上傳的交易會計憑證資料欄位及內容例示如下。In more detail, the financial data module reads the transaction accounting voucher data of the nth transaction object locally or on the blockchain node through electronic devices or information equipment, and transmits it to the blockchain where the carbon footprint accounting management voucher module is located. node. Examples of the transaction accounting document data fields and contents searched, read, and uploaded in this implementation case are as follows.
此外，碳足跡資料模組經電子裝置或資訊設備讀取本地或區塊鏈節點上第n筆交易標的(已經第三方查證過最接近第n筆交易時點)之碳足跡資料，並傳送至碳足跡會計管理憑證模組所在之區塊鏈節點。本實施例所讀取及所上傳經第三方查證過的碳足跡資料欄位及內容例示如下(資料來源：環保署產品碳足跡資訊網)。In addition, the carbon footprint data module reads the carbon footprint data of the n-th transaction object (which has been verified by a third party and is closest to the n-th transaction time point) locally or on the blockchain node through electronic devices or information equipment, and transmits it to the carbon footprint data module. The blockchain node where the footprint accounting management voucher module is located. Examples of the carbon footprint data fields and contents read and uploaded in this embodiment that have been verified by a third party are as follows (data source: Environmental Protection Agency Product Carbon Footprint Information Network).
S4：碳足跡會計管理憑證模組整合對應後的該交易標的碳足跡資料與該交易會計憑證資料，使碳足跡資料欄位與會計憑證資料欄位組成碳足跡會計管理憑證資料。S4: The carbon footprint accounting management voucher module integrates the corresponding carbon footprint data of the transaction target and the accounting voucher data of the transaction, so that the carbon footprint data field and the accounting voucher data field form the carbon footprint accounting management voucher data.
更詳細來說，碳足跡會計管理憑證模組根據所讀取到第n筆的會計憑證資料及碳足跡資料中所屬的資料進行欄位操作運算(例如：關聯式的資料表運算)，除合併兩者資料欄一同呈現外，並增加各品項碳足跡總計、品項生命週期各階段碳足跡小計欄位，欄位內容包含：(一)第n筆交易標的之某一品項所產生之總計碳排放量，其計算公式為交易標的各品項之「單位碳足跡數值」×「交易數量」加總。(二)第n筆交易標的之品項數量在產品生命週期各階段的碳排放量小計，計算公式為第n筆交易標的之某一品項數量所產生之總計碳排放量×「產品生命週期各階段比例」。本本實施例所計算的結果例示如下。In more detail, the carbon footprint accounting management voucher module performs field operations (for example: associated data table operations) based on the read nth accounting voucher data and the data belonging to the carbon footprint data. In addition to merging In addition to the two data columns appearing together, the total carbon footprint of each item and the subtotal carbon footprint of each stage of the item's life cycle are added. The content of the field includes: (1) The total amount generated by a certain item of the nth transaction target The calculation formula for carbon emissions is the sum of "unit carbon footprint value" × "transaction quantity" of each item of the transaction target. (2) The subtotal of carbon emissions at each stage of the product life cycle for the number of items that are the subject of the nth transaction. The calculation formula is the total carbon emissions generated by the quantity of a certain item that is the subject of the nth transaction × "each stage of the product life cycle." Stage ratio". The results calculated in this embodiment are illustrated below.
也就是說，結合表A+表B+表C欄位得到如圖2的為第n筆碳足跡會計管理憑證資料，並產生如圖2的碳足跡會計管理憑證代碼。That is to say, by combining the fields of Table A + Table B + Table C, the nth carbon footprint accounting management voucher data as shown in Figure 2 is obtained, and the carbon footprint accounting management voucher code as shown in Figure 2 is generated.
S5：碳足跡會計管理憑證模組產生碳足跡會計管理憑證代碼、資料區塊及資料區塊的雜湊值。S5: The carbon footprint accounting management voucher module generates carbon footprint accounting managementThe management voucher code, data block and hash value of the data block.
更詳細來說，碳足跡會計管理憑證模組在完成第n筆碳足跡會計管理憑證之製作後，利用雜湊函數(如：SHA256)將第n筆碳足跡會計管理憑證及碳足跡會計管理憑證代碼內容產生第n筆碳足跡會計管理憑證雜湊值。本例利用SHA256雜湊函數將第n筆碳足跡會計管理憑證及碳足跡會計管理憑證代碼內容轉換成雜湊值。In more detail, after completing the production of the nth carbon footprint accounting management voucher, the carbon footprint accounting management voucher module uses a hash function (such as: SHA256) to convert the nth carbon footprint accounting management voucher and the carbon footprint accounting management voucher code The content generates the hash value of the nth carbon footprint accounting management voucher. This example uses the SHA256 hash function to convert the nth carbon footprint accounting management voucher and the code content of the carbon footprint accounting management voucher into a hash value.
S6：確認是否需要第三方驗證？S6: Does the confirmation require third-party verification?
S7：第三方驗證模組驗證碳足跡會計管理憑證資料。S7: The third-party verification module verifies the carbon footprint accounting management voucher information.
也就是說，根據響應條件確認是否需要請求第三方驗證機構針對碳足跡會計管理憑證的實質內容進行確認，如需進一步確認啟動第三方驗證模組，確認完成後產生碳足跡會計管理憑證代碼及憑證內容產生雜湊值。That is to say, according to the response conditions, confirm whether it is necessary to request a third-party verification agency to confirm the substantial content of the carbon footprint accounting management voucher. If further confirmation is required, activate the third-party verification module. After the confirmation is completed, the carbon footprint accounting management voucher code and voucher will be generated. The content produces a hash value.
s8：資料區塊請求目標區塊鏈驗證，並將驗證後的碳足跡會計管理憑證資料寫入目標區塊鏈之公共帳本，並同步於目標區塊鏈之複數個節點。s8: The data block requests the target blockchain for verification, and writes the verified carbon footprint accounting management voucher information into the public ledger of the target blockchain, and synchronizes it with multiple nodes of the target blockchain.
更詳細來說，碳足跡會計管理憑證模組將第n筆碳足跡會計管理憑證所產生雜湊值，請求目標區塊鏈網路進行數位簽章，並將雜湊值寫入交易資料區塊，如圖3及數位簽章公鑰寫入目標區塊鏈之公共帳本，並同步於區塊鏈其他節點。In more detail, the carbon footprint accounting management voucher module will have the hash value generated by the nth carbon footprint accounting management voucher, request the target blockchain network for digital signature, and write the hash value into the transaction data block, such as Figure 3 and the digital signature public key are written into the public ledger of the target blockchain and synchronized with other nodes in the blockchain.
S9：結束。S9: End.
具備區塊鏈節點功能的某電子裝置或資訊設備之交易需求方，利用本身節點的碳足跡會計管理憑證模組接收到交易供給方所傳送的第n筆碳足跡會計管理憑證之實質明文內容，同時交易需求方節點的碳足跡會計管理憑證模組亦會讀取區塊鏈上的交易供給方的數位簽章公鑰及第n筆碳足跡會計管理憑證雜湊值進行內容驗證，以確保第n筆的會計憑證及所附的碳足跡資料內容沒有被修改，內容無誤。The transaction demander of an electronic device or information equipment with the function of a blockchain node uses the carbon footprint accounting management voucher module of its own node to receive the transaction.The actual plain text content of the nth carbon footprint accounting management certificate sent by the supplier. At the same time, the carbon footprint accounting management certificate module of the transaction demander node will also read the digital signature public key of the transaction supplier on the blockchain. And the hash value of the nth carbon footprint accounting management voucher is used to verify the content to ensure that the content of the nth accounting voucher and the attached carbon footprint information has not been modified and the content is correct.
儘管已經根據當前被認為是最實際和優選的實施例描述了本發明，但是應當理解，本發明並不限於所公開的實施例。相反地，其意旨是涵蓋包括在所附申請專利範圍的精神和範圍內的各種修改和類似配置，這些修改和類似被置應與最廣泛的解釋相一致，以涵蓋所有此等的修改和類似結構。While the invention has been described in terms of what are presently considered to be the most practical and preferred embodiments, it is to be understood that the invention is not limited to the disclosed embodiments. On the contrary, the intention is to cover various modifications and similar arrangements included within the spirit and scope of the appended claims, and such modifications and similar arrangements are to be accorded the broadest interpretation to encompass all such modifications and similar arrangements. structure.
70:交易供給方70: Transaction supplier
80:財務資料模組80:Financial data module
90:碳足跡資料模組90:Carbon footprint data module
100:碳足跡會計管理憑證模組100: Carbon footprint accounting management voucher module
100a:資料欄位運算子100a: Data field operators
120:碳足跡會計管理憑證120: Carbon footprint accounting management certificate
200:區塊鏈200:Blockchain
(m-1)、(m)、(m+1):資料區塊(m-1), (m), (m+1): data block
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