Abstract: With the continuous development of the internet economy,more and more merchants choose to use internet terminal for account management.However,there are a series of problems such as loss of account books,tampering with data,and crisis of trust between merchants due to human factors.By sorting out the common accounting management problems in the current society,distributed storage,traceability andnon-defor mable of data,which are precisely the main features of blockchain,become the keys to solve the problems of account management.In view of the importance of the account books on transaction partners and the high degree of fit between blockchain technology and account book management,this paper proposed an inter-merchant account management model based on blockchain technology.Firstly,based on the introduction of blockchain characteristics and link between blockchain and ledger management,a structure of ledger management model is explained.Secondly,the design of transaction text format,block,smart contract and consensus are analyzed.Finally,the model is analyzed for safety and performance,and the shortcomings of model performance are analyzed.It is proved that the account book management model based on blockchain technology meets the security and performance requirements of account book management between merchants.This model provides new ideas and methods for establishing a safe and reliable transaction account management.

Key words: Account management, Blockchain, Decentralization, Traceability