The design of the ledger data structure of the consortium blockchain platform needs to be based on transactions （detailed records），collect balances according to classification details，and achieve functions such as verification，audit，and initialization. In the consortium blockchain platform，the consortium blockchain journal is the foundation，and the consortium blockchain accounting ledger is the target transformation. The consortium blockchain management accounting ledger plays a transitional and connecting role，carrying the corresponding structure of accounting ledger entries for the journal. The management accounting ledger we have studied can support the summary of balances based on the set classification/layering/grouping rules and paths for scalars in the journal. Segmentation initialization can also be achieved when the rules and paths change. In addition，the management accounting ledger needs to be maintained in an upper and open design to be compatible with different accounting standards. Finally，taking IFRS17 in the insurance industry，we provide an example of designing a consortium blockchain management ledger （corresponding structure of consortium blockchain journal accounting ledger entries）.