Application of Electronic Invoice Based on Blockchain Technology in Accounting Audit in Textile Industry

Hui Chi, Siqi Wu

Article
2026 / Volume 9 / Pages 448-463
Received 28 May 2025; Accepted 21 July 2025; Published 2 March 2026
https://doi.org/10.31881/TLR.2026.448

Abstract
The textile industry’s supply chain is lengthy and complex, encompassing the entire process from the agricultural procurement of natural fibers like cotton and wool to yarn production, fabric processing, and final garment sales. Against this backdrop, accounting audits of electronic invoices face severe challenges, particularly the susceptibility of data to tampering and the difficulty of tracing and linking invoice information to specific batches of fiber products. To address these issues, this study designs and implements a consortium blockchain-based electronic invoice auditing system tailored to the specific needs of the textile technology field. The system employs the PBFT consensus mechanism and an innovative on-chain/off-chain collaborative storage model, where only core credentials such as invoice hashes are stored on-chain to ensure data immutability, while complete invoice data is maintained in an off-chain database for efficient querying. Experimental results demonstrate that the system greatly enhances the security, transparency, and traceability of invoices throughout their lifecycle, enabling synchronized supervision of capital flows and the physical flow of goods (e.g., cotton yarn, fabrics) across the supply chain, which is crucial for verifying raw material origins and achieving sustainable development goals. Despite a trade-off in write performance, its query verification efficiency is nearly equivalent to that of traditional centralized systems, effectively meeting the real-time auditing requirements of the textile industry. This research confirms that the proposed solution provides an efficient and feasible technical pathway for overcoming financial and tax audit challenges in the fields of textile processing and materials science.

Keywords
textile industry, electronic invoice, blockchain, smart contract, yarn