Proof of reserves: a double-helix framework
针对加密货币交易所储备证明不完整的问题，提出双螺旋框架，整合链上与链下验证，为审计和监管提供更全面的财务核查方法。
Cryptocurrency exchanges face increasing pressure to demonstrate reserve adequacy following platform failures, yet current Proof of Reserves (PoR) systems suffer from incomplete verification approaches that examine either on-chain or off-chain assets separately. This study introduces the Double-Helix Framework, a verification methodology that integrates on-chain blockchain analysis with off-chain consensus algorithms to provide complete assessment of exchange financial positions. The framework employs parallel verification strands that simultaneously validate blockchain-recorded transactions and off-chain financial information, creating a unified assessment mechanism that addresses the verification gaps in existing PoR systems. The framework's integration of traditional auditing principles with distributed ledger verification creates new possibilities for regulatory compliance and investor protection in digital asset management. This framework has implications for accounting practice, suggesting that comprehensive cryptocurrency audits require verification approaches that extend to on-chain, off-chain, and intersecting transactions that have varying degrees of separation between ledgers.