JP2005267195A - Device, method and program for creating hierarchical document information - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To solve the problem of conventional devices for creating hierarchical document information wherein they are not user-friendly in that they force users to do the extra work of selecting one account title when searches for a plurality of similar account items (e.g., "current" and "current account") are conducted. <P>SOLUTION: An element is obtained from a correspondence definition table 36 while a title internal code corresponding to a certain account title included in the financial information 14a of a financial information database 14 is used as a key. Using the element obtained as a key, another account title is obtained from a taxonomy 37. A comparison is made between the account title included in the financial information 14a and the account title obtained; if the comparison shows that they do not match, the account title included in the financial information 14a is added to the taxonomy 37 as an additional taxonomy 60. Instance document information 50 is created on the basis of the financial information 14a and the taxonomy 37 (additional taxonomy 60). <P>COPYRIGHT: (C)2005,JPO&NCIPI

Description

  The present invention relates to a hierarchized document information generating apparatus, a hierarchized document information generating method, and a hierarchized document information generating program that are suitable for use in generating hierarchized document information. The present invention relates to a hierarchical document information generation apparatus, a hierarchical document information generation method, and a hierarchical document information generation program for generating hierarchical document information described in (Language).

  Traditionally, in the accounting industry, financial information (for example, financial statements) has been expressed in various tools and languages, but the standard activity of expressing in XBRL based on XML (eXtensible Markingup Language) has been promoted. Yes.

  XBRL is a language that enables the generation, distribution, and reuse of electronic financial information regardless of software or platform, and is a public company, private company, accounting expert, supervisor, analyst, investor, capital All parties involved in the financial information supply chain, such as market participants, software companies, and information providers, can reduce the cost of providing financial information and use accurate financial information more quickly. Has advantages.

  Here, the financial information (financial statements, etc.) includes a plurality of account items such as “current assets”, “cash”, and “current”. These account items have a hierarchical structure and have a relationship such as parent-child and sibling. For example, if “current asset” is a parent, “cash” and “current” are in a child relationship with “current asset” (parent) and are in a sibling relationship with each other.

  Here, after searching a plurality of account items (“current assets”, “cash”, “current account”, etc.) included in the financial information as character strings, Patent Document 1 has the above hierarchical structure using XBRL. A hierarchical document information generation apparatus that generates hierarchical document information (also referred to as instance document information) is disclosed.

  Further, in such a device, when a plurality of similar account items (for example, “current account” and “current account”) are searched, the user is allowed to select one as the account item.

JP 2003-316765 A

  However, in the conventional hierarchical document information generation apparatus, when a plurality of similar account items (for example, “current account” and “current account”) are searched, the user is allowed to select one as an account item. There is a problem in that the user is forced to perform extra work and user convenience is poor.

  In particular, a user who is not accustomed does not know which one to select, and in many cases causes a delay in work.

  The present invention has been made in view of the above, and it is an object of the present invention to provide a hierarchical document information generation apparatus, a hierarchical document information generation method, and a hierarchical document information generation program that can improve user convenience. And

  In order to solve the above-described problems and achieve the object, the present invention provides a hierarchical document information generating apparatus that associates each account item included in financial information with each account item included in the hierarchical document information. Is a correspondence table storage means for storing a correspondence table for associating financial information storage means for storing account items, account item identifiers for identifying account items included in the financial information, and elements representing account items in the hierarchical document information An element for acquiring an element from the correspondence table using a dictionary storage means for storing a dictionary for associating a plurality of account items with the plurality of elements, and an account item identifier corresponding to the account item included in the financial information as a key An acquisition unit and a reference from the dictionary using the element acquired by the element acquisition unit as a key. Account item acquisition means for acquiring an eye, comparison item for comparing an account item included in the financial information, and an account item acquired by the account item acquisition unit, if the result of the comparison is inconsistent, And adding means for adding the account item included in the financial information to the dictionary, and generating means for generating the hierarchical document information based on the financial information and the dictionary.

  In the hierarchical document information generation method for associating each account item included in the financial information with each account item included in the hierarchical document information, the financial information storing step of storing the financial information, and the financial information A correspondence table storing step for storing a correspondence table that associates an account item identifier for identifying an account item included in the item and an element representing the account item in the hierarchical document information, a plurality of account items, and a plurality of the elements A dictionary storing step for storing a dictionary for associating with each other, an element acquisition step for acquiring an element from the correspondence table, using an account item identifier corresponding to the account item included in the financial information as a key, and an element acquisition step Using the element as a key, an account item acquisition step of acquiring an account item from the dictionary, If the result of the comparison does not match the comparison step for comparing the account item included in the business information with the account item acquired in the account acquisition step, the account item included in the financial information is stored in the dictionary. And an generating step for generating the hierarchical document information based on the financial information and the dictionary.

  Further, the present invention is a hierarchized document information generation program applied to a hierarchized document information generation method for associating each account item included in financial information with each account item included in the hierarchized document information. A correspondence table for associating a financial information storage step for storing the financial information, an account item identifier for identifying an account item included in the financial information, and an element representing an account item in the hierarchical document information A table storage step, a dictionary storage step for storing a dictionary for associating a plurality of account items with a plurality of the elements, and an account item identifier corresponding to the account item included in the financial information as keys, the elements from the correspondence table Using the element acquisition process to acquire and the element acquired in the element acquisition process as a key The account acquisition step for acquiring the account item from the dictionary, the comparison step for comparing the account item included in the financial information with the account item acquired in the account item acquisition step, and the result of the comparison do not match If there is, a hierarchy for executing the adding step of adding the account item included in the financial information to the dictionary and the generating step of generating the hierarchical document information based on the financial information and the dictionary This is a computerized document information generation program.

  According to the present invention, the account item identifier corresponding to the account item included in the financial information is used as a key, the element is acquired from the correspondence table, the account item is acquired from the dictionary using the acquired element as the key, and the financial information is obtained. When the included account and the acquired account are compared, and the comparison result does not match, the account included in the financial information is added to the dictionary, and the hierarchized document based on the financial information and the dictionary Since the information is generated, the user is not allowed to select the account item as in the conventional case, so that the user-friendliness can be improved.

  Embodiments of a hierarchical document information generation apparatus, hierarchical document information generation method, and hierarchical document information generation program according to the present invention will be described below in detail with reference to the drawings. Note that the present invention is not limited to the embodiments.

  FIG. 1 is a block diagram showing the configuration of an embodiment according to the present invention. The figure shows a hierarchical document information generation system for automatically generating hierarchical document information described in XBRL from financial information.

  This hierarchical document information generation system includes a database device 10, a LAN (Local Area Network) 20, and a hierarchical document information generation device 30, and is provided, for example, in an accounting office. The database device 10 and the hierarchical document information generation device 30 are connected via the LAN 20.

  The database device 10 is a device that manages financial information, and is accessed to the hierarchical document information generation device 30 via the LAN 20. Here, the financial information is information related to financial statements such as a balance sheet.

  In the database apparatus 10, the control unit 11 performs control related to database management. The storage unit 12 stores various information and programs used by the control unit 11. The communication unit 13 is connected to the LAN 20 and controls communication according to a predetermined communication protocol.

The financial information database 14 is a database that stores the financial information 14a shown in FIG. The financial information 14a corresponds to the information described in the paper-based balance sheet 40, and is composed of information of account item information 14b ₁ , classification information 14b _2, and balance information 14b ₃ .

  In the balance sheet 40, “cash”, “current”,... Are account items. “Current assets” is a name representing the classification of account items. That is, “cash” and “current” are classified as “current assets”. “1,000,000” and “2,000,000” are amounts corresponding to each account item (“cash” and “current”).

The account item information 14b ₁ includes fields of “item internal code” and “account item”. The “account item” corresponds to the account item (“cash”, “current”, etc.) described in the balance sheet 40. The “subject internal code” is a code for identifying “account item” (“cash”, “current”, etc.), and is not changed in the hierarchical document information generation system.

The classification information 14b ₂ includes fields of “classification code”, “subject range”, and “classification”. “Classification” corresponds to the classification (such as “current assets”) described in the balance sheet 40. The “classification code” is a code for identifying “classification” (such as “current asset”). The “subject range” represents a range of account items (subject internal codes) belonging to the classification code (classification). For example, when the classification code is 1000, account items from 1010 to 1990 belong to current assets.

The balance information 14b ₃ includes fields of “subject internal code” and “amount”. The “amount” corresponds to the amount (“1,000,000”, “2,000,000”, etc.) described in the balance sheet 40. The “subject internal code” is a code for identifying the account item corresponding to the above “amount”, and corresponds to the “subject internal code” of the account item information 14b ₁ .

  Returning to FIG. 1, the hierarchized document information generating apparatus 30 is a computer terminal operated by a user (such as an accountant or tax accountant), and the instance document information 50 (described in XBRL) from the financial information 14a (see FIG. 2). 2 and 3).

  In the hierarchized document information generating apparatus 30, the control unit 31 controls each unit. Details of the operation of the control unit 31 will be described later. The storage unit 32 stores various information and programs used by the control unit 31. The input unit 33 is a keyboard or a mouse operated by the user, and is used for various inputs.

  The display unit 34 is an LCD (Liquid Crystal Display), a CRT (Cathode Ray Tube), or the like, and displays various types of information. The communication unit 35 is connected to the LAN 20 and controls communication according to a predetermined communication protocol.

  The correspondence definition table 36 is a table for defining the correspondence between “subject internal code” and “element” as shown in FIG. The “subject internal code” is a code for identifying the above “account subject” (“cash”, “current”, etc.), and is not changed by the hierarchical document information generation system.

  The “element” is a character string corresponding to the “account item” in the instance document information 50. For example, the element “CashHand” represents cash as an account item. Thus, in the correspondence definition table 36, the correspondence between “subject internal code” and “element” is defined. For example, the subject internal code “1010” is associated with “CashHand” as an element.

  Returning to FIG. 1, the taxonomy 37 is a hierarchical dictionary and is a table for associating “elements” with “accounts” as shown in FIG. 2. As described above, “element” is a character string corresponding to the “account item” in the instance document information 50. The “account item” corresponds to the account item (“cash”, “current account”, etc.) described in the balance sheet 40 as described above.

  Actually, as shown in FIG. 4, the taxonomy 37 (see FIG. 5) has a hierarchy defined by “element”, “account item”, and “parent element”. For example, an element called CurrentAssets is a parent to each element called CashHand and CheckingAccounts. That is, each element of CashHand and CheckingAccounts is a child.

  The instance document information 50 is information including the above-described elements (for example, CashHand) and the amount (1,000,000), and describes the balance sheet 40 in XBRL. In other words, the instance document information 50 is hierarchized document information in which account items are hierarchized. Actually, the instance document information 50 is described in XBRL as shown in FIG.

  Next, the operation of the embodiment will be described with reference to the flowchart shown in FIG. Below, the case where the instance document information 50 is produced | generated from the financial information 14a corresponding to the balance sheet 40 shown in FIG. 2 is demonstrated.

In step SA1, the control unit 31 of the hierarchical document information generating apparatus 30 shown in FIG. 1 accesses the database apparatus 10 via the LAN 20 based on an operation instruction from the user, and the financial information database shown in FIG. 14 (balance information 14b ₃ of the financial information 14a), the balance information for one record (subject internal code (= 1010) and amount (= 1,000,000)) is acquired.

In step SA2, the control unit 31 acquires the account item (= cash) from the account item information 14b _{1 using} the item internal code (= 1010) of the balance information acquired in step SA1 as a key. In step SA3, the control unit 31 responds by using the subject internal code (= 1010) included in the balance information (subject internal code (= 1010) and amount (= 1,000,000)) for one record acquired in step SA1 as a key. An element (= CashHand) is acquired from the definition table 36.

  In step SA4, the control unit 31 acquires the account item (= cash) from the taxonomy 37 using the element (= CashHand) acquired in step SA3 as a key. In step SA5, the control unit 31 compares the account item (= cash) acquired in step SA4 with the account item (= cash) acquired in step SA2.

  In step SA6, the control unit 31 determines whether or not both match in step SA5. In this case, the determination result is “Yes”. In step SA7, as shown in FIG. 2, the instance document information 50 including “CashHand” (corresponding to cash) and “1,000,000” is generated.

  In step SA8, the control unit 31 determines whether or not the processing for all the records (balance information) has been completed. In this case, the determination result is “No”. If the determination result in step SA8 is “Yes”, the control unit 31 ends the series of processes.

In this case, in step SA1, the control unit 31 balance information (subject internal code (= 1020) and amount for the next one record from the financial information database 14 (balance information 14b ₃ of the financial information 14a) shown in FIG. (= 2,000,000)).

In step SA2, the control unit 31 acquires the account item (= current) from the account item information 14b _{1 using} the item internal code (= 1020) of the balance information acquired in step SA1 as a key. In step SA3, the control unit 31 uses the item internal code (= 1020) included in the balance information (item internal code (= 1020) and amount (= 2,000,000)) for one record acquired in step SA1 as a key. An element (= CheckigAccounts) is acquired from the definition table 36.

  In step SA4, the control unit 31 acquires an account item (= current account) from the taxonomy 37 using the element (= CheckigAccounts) acquired in step SA3 as a key. In step SA5, the control unit 31 compares the account item (= current account) acquired in step SA4 with the account item (= current account) acquired in step SA2.

In step SA6, the control unit 31 determines whether or not both match in step SA5. In this case, the determination result is “No” (current account ≠ current). In step SA9, the control unit 31 subjects the internal code of the acquired balance information in step SA1 (= 1020) as the key, the classification information 14b ₂ from the subjects internal code (= 1020) subjects include ranges (= 1010～ 1990).

  In step SA10, the control unit 31 selects an element (= CashHand) from the correspondence definition table 36 using one subject internal code (in this case, 1010) as a key in the subject range (= 1010 to 1990) acquired in step SA9. get.

  In step SA11, the control unit 31 acquires the account item (= cash) from the taxonomy 37 using the element (= CashHand) acquired in step SA10 as a key. In step SA12, the control unit 31 compares the account item (= cash) acquired in step SA11 with the account item (= current position) acquired in step SA2.

  In step SA13, the control unit 31 determines whether or not both match in step SA12. In this case, the determination result is “No” (cash ≠ current). In step SA14, the control unit 31 determines whether or not the processing for the entire subject range (= 1010 to 1990) is completed. In this case, the determination result is “No”.

  Thereafter, step SA10 to step SA14 are repeated for the next subject internal code in the subject range (= 1010 to 1990) acquired in step SA9 until the determination result in step SA13 or step SA14 becomes “Yes”.

If the determination result of step SA13 is “No” and the determination result of step SA14 is “Yes”, that is, the taxonomy 37 does not have an account item “current” (see account item information 14b ₁ ). In step SA15, the control unit 31 generates an additional taxonomy 60 (see FIGS. 2 and 4), and adds this to the taxonomy 37.

  Here, the reason why the account item “currently” does not exist in the taxonomy 37 is that the taxonomy 37 (element, account item) is defined in common to all users, whereas the account item of the financial information 14 a is a company. This is because it may be defined every time.

  The additional taxonomy 60 is information for additionally defining elements and account items that are not defined in the taxonomy 37, and includes fields “additional element” and “account item” as shown in FIG. Yes.

  The “added element” is a newly added element (= CheckingAccounts1), and an element (= CheckingAccounts: correspondence definition) corresponding to the subject internal code (= 1020) included in the balance information for one record acquired in step SA1. Automatically generated based on the table 36).

  That is, the newly added element (= CheckingAccounts1) is obtained by adding “1” to the element (= CheckingAccounts) corresponding to the subject internal code (= 1020) and has a parent-child relationship. In other words, the additional element (= CheckingAccounts1) is parented by an element called CheckingAccounts, as shown in FIG.

“Account item” is “current” corresponding to “additional element”, and corresponds to the item internal code (= 1020) of the account item information 14b ₁ . In this manner, in the additional taxonomy 60, the element “CheckingAccounts1” is associated with the account item “current” that has not been defined in the taxonomy 37. By adding the additional taxonomy 60 to the taxonomy 37, “CheckingAccounts 1” and “Check” can be used in the instance document information 50.

  In step SA7, the control unit 31 generates the instance document information 50 (see FIG. 2) including the newly added “CheckingAccounts1” (corresponding to the current account) and “2,000,000”. In step SA8, the control unit 31 determines whether or not the processing for all the records (balance information) has been completed. In this case, the determination result is “No”.

  Thereafter, the above-described operation is repeated. When the determination result in step SA8 is “Yes”, in step SA16, the control unit 31 adds parent information (such as a parent element) in the instance document information 50, and then ends a series of processes.

  That is, after acquiring the elements corresponding to the account items one by one from the instance document information 50, the control unit 31 refers to the taxonomy 37 (see FIG. 4) and adds the parent element of the element to the instance document information 50. To do. For example, when the acquired element is CashHand, a parent element is added as CurrentAssets from the taxonomy 37 (see FIG. 4).

  Here, when the acquired element is an additional element of the additional taxonomy 60 (for example, CheckingAccounts1: see FIG. 4), the control unit 31 does not add a parent element.

  When the determination result in step SA13 is “Yes”, the control unit 31 executes the process in step SA7.

  In the embodiment, the configuration example in which the financial information database 14 is provided in the database device 10 has been described. However, the configuration example in which the financial information database 14 is provided in the hierarchical document information generation device 30 may be employed.

  As described above, according to one embodiment, an element is acquired from the correspondence definition table 36 using the item internal code corresponding to the account item included in the financial information 14a of the financial information database 14 as a key, and the acquired element As a key, an account item is acquired from the taxonomy 37, the account item included in the financial information 14a is compared with the acquired account item, and if the comparison result is inconsistent, the account included in the financial information 14a Since the subject is added to the taxonomy 37 as the additional taxonomy 60 and the instance document information 50 is generated based on the financial information 14a and the taxonomy 37 (additional taxonomy 60), the user is not allowed to select the account subject as in the past. Therefore, user convenience can be improved.

  Although one embodiment according to the present invention has been described in detail with reference to the drawings, a specific configuration example is not limited to this one embodiment, and design changes and the like within a scope not departing from the gist of the present invention are possible. Even if it exists, it is included in this invention.

  For example, in the above-described embodiment, a program for realizing the function of the hierarchical document information generation apparatus 30 is recorded on the computer-readable recording medium 300 shown in FIG. Each function may be realized by causing the computer 200 shown in FIG.

  A computer 200 shown in the figure includes a CPU (Central Processing Unit) 210 that executes the above-described program, an input device 220 such as a keyboard and a mouse, a ROM (Read Only Memory) 230 that stores various data, an operation parameter, and the like. RAM (Random Access Memory) 240, a reading device 250 for reading a program from the recording medium 300, and an output device 260 such as a display and a printer.

  The CPU 210 implements the above-described functions by reading a program recorded on the recording medium 300 via the reading device 250 and executing the program. Examples of the recording medium 300 include an optical disk, a flexible disk, and a hard disk.

  As described above, the hierarchized document information generating apparatus, the hierarchized document information generating method, and the hierarchized document information generating program according to the present invention are useful for hierarchizing financial information.

It is a block diagram which shows the structure of one Example concerning this invention. It is a figure which shows the specific examples of the financial information database 14, the correspondence definition table 36, the taxonomy 37, etc. which were shown in FIG. It is a figure which shows the specific example of the instance document information 50 shown in FIG. It is a figure explaining the parent-child relationship in the taxonomy 37 and the additional taxonomy 60 shown in FIG. It is a figure which shows the specific example of the taxonomy 37 shown in FIG. It is a flowchart explaining operation | movement of the same Example. It is a block diagram which shows the structure of the modification in the same Example.

Explanation of symbols

DESCRIPTION OF SYMBOLS 10 Database apparatus 11 Control part 12 Storage part 14 Financial information database 30 Hierarchical document information generation apparatus 31 Control part 36 Correspondence definition table 37 Taxonomy

Claims (7)

In the hierarchical document information generating apparatus that associates each account item included in the financial information with each account item included in the hierarchical document information,
Financial information storage means for storing the financial information;
Correspondence table storage means for storing a correspondence table that associates an account item identifier for identifying an account item included in the financial information and an element representing the account item in the hierarchical document information;
Dictionary storage means for storing a dictionary that associates a plurality of account items with a plurality of the elements;
Element acquisition means for acquiring an element from the correspondence table using an account identifier corresponding to the account included in the financial information as a key;
Account item acquisition means for acquiring an account item from the dictionary using the element acquired by the element acquisition unit as a key;
A comparing means for comparing the account items included in the financial information with the account items acquired by the account item acquiring means;
If the result of the comparison is inconsistent, an adding means for adding the account item included in the financial information to the dictionary;
Generating means for generating the hierarchical document information based on the financial information and the dictionary;
A hierarchized document information generation apparatus characterized by comprising:   2. The hierarchized document information generation apparatus according to claim 1, wherein the account items included in the financial information are defined as a range of account items belonging to a certain category.   3. The hierarchized document information generating apparatus according to claim 1, wherein the plurality of account items in the dictionary are hierarchized. In the hierarchical document information generation method for associating each account item included in the financial information with each account item included in the hierarchical document information,
A financial information storing step for storing the financial information;
A correspondence table storing step for storing a correspondence table that associates an account item identifier for identifying an account item included in the financial information and an element representing the account item in the hierarchical document information;
A dictionary storing step of storing a dictionary associating a plurality of accounts with a plurality of the elements;
An element acquisition step of acquiring an element from the correspondence table using an account identifier corresponding to the account included in the financial information as a key;
Using the element acquired in the element acquisition step as a key, an account item acquisition step of acquiring an account item from the dictionary;
A comparison step of comparing the account item included in the financial information with the account item acquired in the account item acquisition step;
If the result of the comparison is inconsistent, an additional step of adding the account item included in the financial information to the dictionary;
Generating the hierarchical document information based on the financial information and the dictionary;
A hierarchical document information generation method characterized by comprising: A hierarchical document information generation program applied to a hierarchical document information generation method for associating each account item included in financial information with each account item included in the hierarchical document information,
On the computer,
A financial information storing step for storing the financial information;
A correspondence table storing step for storing a correspondence table that associates an account item identifier for identifying an account item included in the financial information and an element representing the account item in the hierarchical document information;
A dictionary storing step of storing a dictionary associating a plurality of accounts with a plurality of the elements;
An element acquisition step of acquiring an element from the correspondence table using an account identifier corresponding to the account included in the financial information as a key;
Using the element acquired in the element acquisition step as a key, an account item acquisition step of acquiring an account item from the dictionary;
A comparison step of comparing the account item included in the financial information with the account item acquired in the account item acquisition step;
If the result of the comparison is inconsistent, an additional step of adding the account item included in the financial information to the dictionary;
Generating the hierarchical document information based on the financial information and the dictionary;
Hierarchical document information generation program for executing   6. The hierarchized document information generation program according to claim 5, wherein the account items included in the financial information are defined as a range of account items belonging to a certain category.   The hierarchized document information generation program according to claim 5 or 6, wherein the plurality of account items in the dictionary are hierarchized.

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