用机器学习提升三栏会计透明度，助力复杂供应链可信记录

Triple Entry (TE) is an accounting method that utilizes three accounts or 'entries' to record each transaction, rather than the conventional double-entry bookkeeping system. Existing studies have found that TE accounting, with its additional layer of verification and disclosure of inter-organizational relationships, could help improve transparency in complex financial and supply chain transactions such as blockchain. Machine learning (ML) presents a promising avenue to augment the transparency advantages of TE accounting. By automating some of the data collection and analysis needed for TE bookkeeping, ML techniques have the potential to make this more transparent accounting method scalable for large organizations with complex international supply chains, further enhancing the visibility and trustworthiness of financial reporting. By leveraging ML algorithms, anomalies within distributed ledger data can be swiftly identified, flagging potential instances of fraud or errors. Furthermore, by delving into transaction relationships over time, ML can untangle intricate webs of transactions, shedding light on obscured dealings and adding an investigative dimension. This paper aims to demonstrate the interaction between TE and ML and how they can leverage transparency levels.