本文针对高校财务报销流程中存在的信任缺失、报销效率低下等问题，提出了一种以项目为导向的区块链高校报销平台模型。针对多项目环境下参与者角色的动态性，引入基于属性的访问控制（attribute-based access control,ABAC）模型，实现了细粒度的权限管理。针对传统单链结构难以有效处理项目和发票之间的复杂逻辑关系，设计了主链-副链的双链存储结构以及对应的逻辑交易算法，解决了不同报销状态及与项目之间复杂的对应关系。为提高查询效率，设计了一种基于Merkle树索引表（Merkle tree index table，MTIT）的查询算法。实验结果表明，本设计在不同交易量下均展现出良好的性能稳定性，能够满足高校日常财务管理的需求。
This paper introduces a project-oriented blockchain-based reimbursement platform model for universities, aimed at addressing the trust deficiency and inefficiency issues inherent in the traditional financial reimbursement process. To accommodate the dynamic roles of participants in a multi-project environment, an attribute-based access control (ABAC) model is employed to facilitate fine-grained permission management. The traditional single-chain structure is insufficient for managing the complex logical relation-ships between projects and invoices. To overcome this limitation, a dual-chain storage structure, comprising a main chain and sub-chains, along with a corresponding logical transaction algorithm, is devised. This methodology effectively resolves the intricate correspondence between various reimbursement statuses and projects. Furthermore, a Merkle tree index table query algorithm (MTIT) is designed to enhance query efficiency. Experimental results demonstrate that the proposed design exhibits robust performance stability across various transaction volumes and meets the daily financial management requirements of universities.
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