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  • https://doi.org/10.1109/isai-nlp66160.2025.11320470Copy DOI Icon

Research on Parallel Computing Algorithms for Accounting Data Processing and its Exploration in Platform Practice

  • Nov 12, 2025
  • Yuting Yin
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Abstract

With the continuous expansion of accounting data scale, the traditional single machine processing mode faces the dual challenges of low efficiency and accuracy guarantee. General parallel computing technology is difficult to meet the requirements of accounting data structuring, decimal accuracy, and compliance due to the lack of adaptation to accounting business characteristics. This study aims to solve the problem of efficient and compliant processing of accounting data, and constructs a three-layer parallel processing framework of “data algorithm application”. Three types of accounting specific parallel algorithms are designed: dynamic sharding algorithm based on “account timestamp composite hash” to ensure data correlation and sharding balance, BCD code parallel conversion algorithm to achieve accuracy lossless and efficiency improvement through SIMD instructions and verification pipeline, and double entry bookkeeping parallel verification algorithm relying on incremental tagging and two-level verification to balance compliance and processing speed. Based on Spark and HDFS technology, a parallel processing platform was built, and experimental verification showed that the algorithm's shard balance remained stable at 0.90 or above, the BCD code conversion accuracy reached 100%, and the complex verification time was reduced by more than 70% compared to full processing; The batch processing efficiency of the platform is 3-5 times higher than that of traditional standalone machines, and the real-time verification response time is controlled within 2.3 seconds. The research results indicate that the proposed algorithm and platform can effectively address the adaptation gap of general parallel technology in accounting scenarios, providing technical support and practical solutions for the upgrading of enterprise accounting informatization.

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