Distributed Ledger Technology (DLT) suggests a new way to implement Accounting Information Systems, but an ontologically sound consensus-based design is missing to date. Against this research gap, the paper introduces a DLT-based shared ledger solution in a formal way and compliant with Financial Reporting Standards. We build on the COFRIS accounting ontology (grounded on UFO) and the blockchain ontology developed by De Kruijff & Weigand that distinguishes between a Datalogical level, an Infological and an Essential (conceptual) level. It is shown how both consensual and enterprise-specific parts of the business exchange transaction can be represented in a concise way, and how this pattern can be implemented using Smart Contracts. It is argued that the proposed Shared Ledger Accounting system increases the quality of the contents from an accounting perspective as well as the quality of the system in terms of auditability and interoperability.

分布式账本技术（DLT）提出了一种实现会计信息系统的新方法，但是迄今为止尚缺乏基于本体论的，基于共识的设计。针对此研究空白，本文正式介绍了一种基于DLT的共享分类帐解决方案，并符合财务报告标准。我们建立在COFRIS会计本体论（基于UFO）和De Kruijff＆Weigand开发的区块链本体论之上，该本体论区分了数据逻辑层次，信息逻辑层次和基本（概念）层次。它显示了如何以简洁的方式来表示商务交换交易的共识部分和企业特定部分，以及如何使用智能合约来实现此模式。