Blockchain is one of the most disruptive and promising emerging technologies, and it appears to have the potential for significantly affecting the accounting and auditing fields. Using blockchain technology, zero-knowledge proof, and homomorphic encryption, this paper presents a design for a blockchain-based transaction processing system (TPS) and develops a prototype to demonstrate the functionality of the blockchain-based TPS in real-time accounting, continuous monitoring and fraud prevention. The computational performance of a blockchain-based TPS versus relational databases is evaluated and discussed. In anticipation of the wider applicability of blockchain technology to support enterprise information systems and continuous monitoring systems, this paper presents an innovative design that utilizes the advantages of blockchain technology while overcoming some of the key barriers to its adoption.

区块链是最具破坏性和最有前途的新兴技术之一，它似乎具有极大地影响会计和审计领域的潜力。本文使用区块链技术，零知识证明和同态加密，提出了一种基于区块链的交易处理系统（TPS）的设计，并开发了一个原型来演示基于区块链的TPS在实时记账，连续支付中的功能。监控和预防欺诈。评估和讨论了基于区块链的TPS与关系数据库的计算性能。预期区块链技术将广泛支持企业信息系统和持续监控系统，