WO2017030086A1 - Exchange management system, exchange management device, environmental burden material transfer management device, information terminal, exchange management method, and computer program - Google Patents

Exchange management system, exchange management device, environmental burden material transfer management device, information terminal, exchange management method, and computer program Download PDF

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Publication number
WO2017030086A1
WO2017030086A1 PCT/JP2016/073732 JP2016073732W WO2017030086A1 WO 2017030086 A1 WO2017030086 A1 WO 2017030086A1 JP 2016073732 W JP2016073732 W JP 2016073732W WO 2017030086 A1 WO2017030086 A1 WO 2017030086A1
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Prior art keywords
information
accommodation
debt
entity
goods
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PCT/JP2016/073732
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French (fr)
Japanese (ja)
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弘 出口
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国立研究開発法人科学技術振興機構
国立大学法人東京工業大学
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Priority to JP2017535516A priority Critical patent/JP6731672B2/en
Publication of WO2017030086A1 publication Critical patent/WO2017030086A1/en

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    • GPHYSICS
    • G06COMPUTING; CALCULATING OR COUNTING
    • G06QINFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • GPHYSICS
    • G06COMPUTING; CALCULATING OR COUNTING
    • G06QINFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q50/00Systems or methods specially adapted for specific business sectors, e.g. utilities or tourism
    • G06Q50/06Electricity, gas or water supply
    • YGENERAL TAGGING OF NEW TECHNOLOGICAL DEVELOPMENTS; GENERAL TAGGING OF CROSS-SECTIONAL TECHNOLOGIES SPANNING OVER SEVERAL SECTIONS OF THE IPC; TECHNICAL SUBJECTS COVERED BY FORMER USPC CROSS-REFERENCE ART COLLECTIONS [XRACs] AND DIGESTS
    • Y02TECHNOLOGIES OR APPLICATIONS FOR MITIGATION OR ADAPTATION AGAINST CLIMATE CHANGE
    • Y02PCLIMATE CHANGE MITIGATION TECHNOLOGIES IN THE PRODUCTION OR PROCESSING OF GOODS
    • Y02P90/00Enabling technologies with a potential contribution to greenhouse gas [GHG] emissions mitigation
    • Y02P90/90Financial instruments for climate change mitigation, e.g. environmental taxes, subsidies or financing

Definitions

  • the present invention relates to a data processing technique, and more particularly to an accommodation management system, an accommodation management device, an environmental load goods transfer management device, an information terminal, an accommodation management method, and a computer program.
  • the present inventor has proposed a method of recording real transactions by applying an exchange algebra (see, for example, Non-Patent Document 1).
  • the “market” system is an invention of modern civilterrorism, and it is possible to exchange goods and services among many people who are not acquainted with each other by evaluating the prices of goods and services to be exchanged in advance. To do. As a result, the supply-demand balance is said to be balanced by the market.
  • goods and services are interchanged among members who are familiar with each other in a relatively small community, it is often unfamiliar to price goods and services in advance. This is because supply and demand based on market pricing does not necessarily guarantee the appropriateness of mutual accommodation within the community. In addition, it may be difficult to pre-prioritize the goods and services to be accommodated.
  • the present invention has been made in view of the above-mentioned problems, and its main purpose is to provide a technology that supports appropriately managing the accommodation of goods among a plurality of entities.
  • an accommodation management system is an energy, waste, or pollutant between the first main body and the second main body (hereinafter referred to as “energy etc.”). And an information terminal that inputs information on accommodation results such as energy between the first entity and the second entity to the accommodation management device.
  • the accommodation management device is information that associates the accommodation source, accommodation destination, accommodation target, and accommodation amount of energy, etc. based on the accommodation information of energy etc. input from the information terminal.
  • a recording unit that records debt information; and an evaluation unit that generates balance information such as energy related to the subject by aggregating at least one of debt information and debt information related to the subject.
  • This apparatus is an interchange management apparatus that manages mutual interchange of energy, waste, pollutants, etc. (hereinafter referred to as “energy etc.”) between a first main body and a second main body.
  • Energy etc. energy exchange between the main entity and the second entity, and based on the acquired accommodation information, the energy source, accommodation destination, accommodation target, and amount of accommodation
  • An evaluation unit that generates information.
  • Still another aspect of the present invention is also an accommodation management device.
  • This apparatus is configured to display the first receivable information indicating the size of the receivable in accordance with the accommodation amount in the unit of measurement of the goods when the goods are accommodated without transferring money from the first entity to the second entity.
  • a recording unit that records debt information indicating the size of the debt according to the amount of accommodation in the unit of measurement of the goods in association with the second entity, and has reached a predetermined evaluation timing
  • an evaluation unit that generates balance information obtained by tabulating at least one of receivable information and debt information recorded in association with one entity by the recording unit.
  • Still another aspect of the present invention is an environmental load goods transfer management device.
  • This device is designed to reduce the amount of debt in accordance with the amount transferred when an environmentally impacted goods, which has a negative value, is transferred from the first entity to the second entity without the movement of money.
  • the debt information indicated in the unit of measurement of the load goods is recorded in association with the first entity, and the claim information indicating the size of the claim according to the transfer amount in the unit of measurement of the environmental load goods is associated with the second entity.
  • a recording unit that records the information, and an evaluation unit that generates information in which at least one of the debt information and the debt information recorded in association with one entity by the recording unit when the predetermined evaluation timing is reached, Prepare.
  • Still another aspect of the present invention is an information terminal.
  • This information terminal is connected via a communication network to a device that manages mutual interchange of energy, waste, or pollutants (hereinafter referred to as “energy etc.”) between the first entity and the second entity.
  • the information terminal is configured to transmit the information such as energy exchange between the first entity and the second entity to the device that manages the transaction information based on the information such as energy exchange.
  • This is information that associates the source of energy, the destination of accommodation, the target of accommodation, the amount of accommodation, and the balance information generated by the transmitter that records the debt information and debt information on the energy, etc., and the managing device.
  • Still another aspect of the present invention is also an information terminal.
  • This information terminal is an information terminal connected via a communication network to a device that manages the accommodation of goods without money transfer between a first entity and a second entity, By sending information to the management device that indicates that the goods have been accommodated without transferring money to the two entities, the amount of receivables corresponding to the amount of goods accommodated in the management device is measured.
  • Still another aspect of the present invention is also an information terminal.
  • This information terminal uses a communication network and a device that manages the transfer of environmentally hazardous goods that do not involve the movement of money between the first entity and the second entity for environmentally hazardous goods that are goods having a negative value.
  • An information terminal to be connected the device managing by transmitting information indicating that the environmental load has been transferred from the first entity to the second entity without transferring money
  • the debt information indicating the size of the debt according to the amount transferred of the environmental load goods in the unit of measurement of the environmental load goods is recorded in association with the first entity, and the size of the claim according to the amount transferred is set to the environment.
  • a transmission unit that records the claim information indicated by the unit of measurement of the load goods in association with the second entity, and balance information generated by the managing device, which is recorded in association with one entity; Collect at least one of the debt information Comprising the balance information acquired with a display unit for displaying the acquired balance information to the display device.
  • Still another aspect of the present invention is an accommodation management method.
  • This method is a method for managing mutual interchange of energy, waste, pollutants, etc. (hereinafter referred to as “energy etc.”) between a first entity and a second entity.
  • Information on the accommodation of information such as energy between the second entity and the second entity, and information that associates the accommodation source, accommodation destination, accommodation target, and accommodation amount of energy etc. based on the obtained accommodation performance information Yes, a step of recording credit information and debt information about energy, etc., and a step of generating balance information such as energy about the subject by counting at least one of the credit information and debt information about the subject, etc.
  • the computer executes.
  • FIG. 1 shows the example of a sales slip. It is a block diagram which shows the function structure of the data editing apparatus of the base technology 2. It is a figure which shows an example of the user code for operating accounting type data. It is a figure which shows the execution code corresponding to the user code of FIG. It is a figure which shows the execution code corresponding to the user code of FIG. It is a figure which shows an example of the user code for operating record type data. It is a figure which shows the execution code corresponding to the user code of FIG. It is a figure which shows the execution code corresponding to the user code of FIG. It is a flowchart which shows operation
  • movement of an accommodation management apparatus It is a figure which shows the structure of the accommodation management system of a 4th modification. It is a figure which shows the structure of the environmental load goods transfer management system of 2nd Embodiment. It is a figure which shows the data which recorded various transactions in a certain company by real bookkeeping description. It is a figure which shows the data which recorded various transactions in a certain company by real bookkeeping description. It is a figure which shows price information. It is a figure which shows the financial accounting data which converted real bookkeeping data into the amount display. It is a figure which shows the financial accounting data which converted real bookkeeping data into the amount display. It is a figure which shows the structure of the company state management system of 3rd Embodiment. It is a figure which shows the structure of the accommodation management system of 4th Embodiment.
  • Multi-category numeric type (hereinafter also referred to as “accounting data”) A combination of a data value and a data attribute (hereinafter also referred to as “base”), a numerical value is used as the data value, and a name, unit, time, and subject are used as the data attribute. For example, 40 ⁇ cash, yen> +30 ⁇ mandarin orange, pieces>.
  • Multi-category mixed type (hereinafter also referred to as “record type data”) It is a combination of a data value and a base, and various literals other than numerical values and numerical values are used for the data value and the base. For example, 55 ⁇ age> + Taro Yamada ⁇ name> + Tsugaru ⁇ favorite fruit>.
  • the accounting type data will be mainly described in detail.
  • Accounting-type data belongs to an algebraic system (hereinafter also referred to as “exchange algebra”) for expressing numerical data given for each classified item in a lump and performing operations on it. It can also be said to be exchange algebra data.
  • the basis (namely, classification item) in accounting type data consists of four items: ⁇ name, unit, time, subject>. Data is represented by a combination of values for one or more bases, in other words, a sum of values for one or more bases.
  • the time and subject are omitted, and in Example 2, the subject is omitted.
  • Example 2 can also be said to represent time-series data. Further, organization identification information such as a company name may be set in the base subject.
  • (hat) is used instead of a negative numerical value.
  • x 20 ⁇ ⁇ apple, #, #, #> indicates that the number of apples is reduced by 20.
  • indicates a basis that means an opposite item to be offset against an item.
  • ⁇ (bar) is introduced as an operator (operator) representing the canceling operation. An example is shown below.
  • x1 30 ⁇ cash> +20 ⁇ apple> +50 ⁇ liability>
  • transfer In bookkeeping, there is an operation called transfer. This can be said to be a kind of classification change (basic conversion) operation.
  • classification change basic conversion
  • the transactions shown in (a) and (b) of FIG. 1 can be expressed as follows in a yen display.
  • x1 200 ⁇ cash, yen> + 100 ⁇ ⁇ apple, yen> +100 ⁇ profit, yen>
  • x2 50 ⁇ Utilities, yen> + 50 ⁇ ⁇ cash,
  • yen> x3 100 ⁇ ⁇ profit, yen> +100 ⁇ operating revenue
  • yen> x4 50 ⁇ ⁇ Operating revenue
  • F (x) 300 ⁇ ⁇ Tsugaru, Yen> + 200 ⁇ ⁇ Fuji, Yen> + 100 ⁇ ⁇ Red Ball, Yen> +300 ⁇ Apple, Yen> +200 ⁇ Apple, Yen> An element of +100 ⁇ apple, circle> is generated.
  • the value of the base ⁇ apple> is a value for each of the bases ⁇ Tsugaru>, ⁇ Fuji>, and ⁇ Kodama> to be aggregated.
  • the total value of the values for the bases ⁇ Tsugaru>, ⁇ Fuji>, and ⁇ Kodama> to be aggregated is calculated as the value of the base ⁇ apple>.
  • Apportioning Apportioning means that one classification item is further divided into a plurality of classification items. For example, in the example shown in the aggregation, this means that the value corresponding to the base ⁇ apple> is divided into Tsugaru, Fuji, and Kodama. As a premise, it is necessary that a prorated ratio of ⁇ apple ⁇ -> ⁇ Tsugaru, Fuji, Kodama ⁇ is given, which is 1: 1: 1 here.
  • F (x) 600 ⁇ ⁇ apple, circle> +200 ⁇ Tsugaru, circle> +200 ⁇ Fuji, circle> +200 ⁇ song, An element such as a circle> is generated.
  • the transfer G (x) representing apportionment is given by ⁇ ⁇ x + F (x) ⁇ using F (x).
  • Base technology 2 an information processing apparatus (hereinafter referred to as “data editing apparatus”) that performs data editing processing using the concept of the exchange algebra of the base technology 1 will be described.
  • the user describes the edited contents of data using an inclusive notation which is a method of describing a set by giving necessary and sufficient conditions for an object to belong to the set.
  • the data editing apparatus of the base technology 2 outputs a program code described in an extended notation, which is a method of describing a set by enumerating all elements of the set based on the editing content described in the inclusive notation. .
  • the data to be edited is read into the memory as a data object having a format corresponding to the exchange algebra, and the data editing process is executed by executing the program code.
  • FIG. 2 is a block diagram showing a functional configuration of the data editing apparatus 10 of the base technology 2.
  • the data editing apparatus 10 includes a data holding unit 12, a code correspondence table 14, an aggregation rule table 16, a distribution rule table 18, a code acquisition unit 20, a code generation unit 22, and an editing processing unit 24.
  • each block shown in the block diagram of the present specification can be realized in terms of hardware by an element such as a CPU of a computer or a mechanical device, and in terms of software, it can be realized by a computer program or the like.
  • the functional block realized by those cooperation is drawn. Therefore, those skilled in the art will understand that these functional blocks can be realized in various forms by a combination of hardware and software.
  • each functional block of FIG. 2 may be stored in a recording medium as software, installed in the hard disk of the data editing apparatus 10, and appropriately read into the main memory of the data editing apparatus 10 and executed by the CPU.
  • the data holding unit 12 is a storage area that holds data before editing and data after editing.
  • the data holding unit 12 holds a CSV (Comma Separated Values) file in which data values and bases are associated with each other before editing and after editing.
  • CSV Common Separated Values
  • one line of the CSV file may be “value, presence / absence of hat, name, unit, time, subject”, and a blank line may indicate an original delimiter.
  • the data holding unit 12 may be provided in an information processing apparatus different from the data editing apparatus 10, for example, a database server.
  • an information processing system in which the database server and the data editing apparatus 10 are connected via a communication network such as LAN, WAN, or the Internet may be constructed.
  • the code correspondence table 14 includes a program language (hereinafter also referred to as “inclusive notation language”) for describing data editing contents (editing operations) in an inclusive notation, and data editing contents in an extension notation.
  • This is a storage area that holds a correspondence relationship with a programming language for description (hereinafter, “extended notation language”).
  • the extended notation language in the base technology 2 is a Java (registered trademark) language, but may be another programming language such as a C language.
  • inclusive notation language and extended notation language is, for example, a code (function) that implements a keyword that indicates an editing operation in an inclusive notation language and a logic for realizing the editing operation in an inclusive notation language.
  • a description of a condition for extracting specific data from a plurality of data in an inclusive notation language is associated with a description of a repetitive instruction for sequentially enumerating a plurality of data in an extended notation language.
  • a code that specifies input data in an inclusive notation language is associated with a code that implements a logic that reads the input data into a memory in an extended notation language. A specific example of the correspondence will be described later with reference to FIGS.
  • the aggregation rule table 16 is a storage area that holds an aggregation rule that defines an aggregation relationship of a plurality of types of bases that should be referred to during the aggregation operation.
  • the aggregation rule defines, for example, the above-described aggregation relationship of ⁇ Tsugaru, Fuji, Kodama ⁇ -> ⁇ Apple ⁇ .
  • a base that aggregates a plurality of types of bases (in the above example, an apple) is hereinafter referred to as an “aggregated base”.
  • the apportionment rule table 18 is a storage area that holds apportionment rules that define the apportionment ratios of a plurality of types of bases that are referred to during apportionment operations.
  • the apportionment rule defines, for example, the above-mentioned ⁇ apple ⁇ -> ⁇ Tsugaru, Fuji, Kodama ⁇ and an apportion ratio of 1: 1: 1.
  • the code acquisition unit 20 acquires a program code (hereinafter also referred to as “user code”) input by a user via a predetermined input device such as a keyboard.
  • user code a program code
  • This user code is described in an inclusive notation language. A specific user code example will be described later.
  • the code generation unit 22 generates a program code (hereinafter referred to as “execution code”) in which the data editing contents described in the user code are described in the extended notation language from the user code. Is also called.).
  • execution code in the base technology 2 is assumed to be a Java byte code. Specifically, a Java source code corresponding to the user code is generated, and a Java byte code is generated by compiling the source code. A specific execution code example will be described later.
  • the editing processing unit 24 edits the data to be edited held in the data holding unit 12 according to the execution code generated in the code generation unit 22.
  • the editing processing unit 24 includes a data reading unit 26, a data editing unit 28, and an editing result output unit 30. It should be noted that the functions of the editing processing unit 24 (data reading unit 26 to editing result output unit 30) may be realized by executing the execution code in a predetermined execution engine. For example, when the execution code is a Java byte code, the execution engine is JVM (Java Virtual Machine).
  • the data reading unit 26 reads the data to be edited from the data holding unit 12, and generates a data object in which the data value and the base are associated with each other from the data.
  • the data editing unit 28 performs an operation on the data object generated by the data reading unit 26 and sets data of the editing result.
  • the editing result output unit 30 records the editing result data set in the data reading unit 26 as a CSV file and stores it in the data holding unit 12.
  • FIG. 3 shows an example of a user code for operating accounting type data.
  • the line number is shown at the left end, and the position of the code is appropriately indicated by the line number.
  • a set C including an element 200 ⁇ cash> +100 ⁇ wheat> and an element 200 ⁇ cash> +200 ⁇ soy> is designated as the edit target data.
  • the data to be edited is directly input for simplicity of explanation, but typically the input data is specified by specifying the name of the CSV file as the input file and the description position of the input data in the CSV file.
  • a data object indicating is generated.
  • a projection operation of exchange algebra that is, a projection operation for extracting a subelement that matches the specified base is specified. Specifically, a process is specified in which an element corresponding to the basis ⁇ cash> or ⁇ wheat> from the set C and satisfying the condition that the value has been set is extracted and substituted into the set set.
  • the original addition process in the asset is designated. Since the set includes 200 ⁇ cash>, 100 ⁇ wheat>, and 200 ⁇ cash>, the addition result alpha is 400 ⁇ cash> +100 ⁇ wheat>.
  • the editing result is output to the standard output. Typically, a CSV file as an output file is specified, and the editing result (here, the contents of the addition result alpha) is specified in the CSV file. ) Is recorded.
  • FIG. 4 (a) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the second line in FIG. 3 and corresponds to the function of the data reading unit 26.
  • a Java source program is shown as an execution code for convenience.
  • the ExAlgeSet object corresponding to the set C corresponds to the ExAlge object (15th to 23rd lines) corresponding to the element 200 ⁇ cash> +100 ⁇ wheat> and the element 200 ⁇ cash> +200 ⁇ soybean>.
  • An ExAlge object (lines 24 to 32) is stored.
  • FIG. 4 (b) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the fourth line in FIG. 3 and corresponds to the function of the data editing unit 28.
  • the projection method is called, and the result of the projection process is added to the list.
  • a set asset is set from the list.
  • FIG. 5 shows an example of a user code for operating record type data.
  • Yamada ⁇ name> +5 ⁇ score> Tanaka ⁇ name> +3 ⁇ score>
  • Suzuki ⁇ name> +4 ⁇ score> Sato ⁇ name> +2 ⁇ score>
  • Nissan ⁇ name> +5 ⁇ score> 5 A set dataset including two elements is specified.
  • the element “1 ⁇ 4 or more, person, #, #>” is assigned to the set set. Is specified.
  • the original addition process in the asset is designated.
  • FIG. 6 (a) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 in accordance with the 2nd to 7th lines in FIG. 5 and corresponds to the function of the data reading unit 26.
  • Dtage objects corresponding to the respective originals of the five record type data are stored in the DtAlgeSet object corresponding to the set dataset. Since the record type data allows various data types for both the value and the base, information indicating the data type of the value and the base is also set in the Dtalge object.
  • FIG. 6B shows an execution code corresponding to the user code in FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the ninth line in FIG. 5 and corresponds to the function of the data editing unit 28.
  • a set asset is set from the list.
  • the code generation unit 22 refers to the aggregation rule held in the aggregation rule table 16 and first selects an object corresponding to the entry in the bookkeeping (hereinafter referred to as “intermediate object”). Is also generated). Specifically, the aggregated value of a plurality of data to be aggregated is calculated, and data indicating that the aggregated value and the aggregation base are associated with each other, and data indicating that each of the plurality of data to be aggregated is subtracted (that is, aggregated) An execution code is generated that sets an object indicating the source of addition of a plurality of target original data (data obtained by adding a hat attribute) as an intermediate object. This intermediate object corresponds to F (x) shown in the aggregation of the base technology 1.
  • the code generation unit 22 adds the object indicating the source from which the plurality of original data to be aggregated and the intermediate object are added, in other words, adds the hat attribute to the plurality of original data to be aggregated and those data.
  • an execution code is generated that stores data in which the aggregate values of the plurality of data to be aggregated and the aggregation base are associated with each other in the aggregation result object.
  • This execution code is a code corresponding to ⁇ (x + F (x)) shown in the aggregation of the base technology 1.
  • the code generation unit 22 may further generate an execution code that outputs the contents of the intermediate object to a predetermined file. According to this aspect, by presenting the contents of the intermediate object to the user, it is possible to support efficient debugging and to provide the user with information that can be used for bookkeeping transfer calculation.
  • the code generating unit 22 refers to the aggregation rule held in the apportioning rule table 18 and first executes an execution code for setting the intermediate object as in the aggregation. Generate. Specifically, the apportionment target data values are apportioned according to the apportionment ratio, the apportioned value and each apportionment base are associated with each other, and the apportionment target original data is added with a hat attribute. An execution code for setting an object indicating an addition source as an intermediate object is generated. This intermediate object corresponds to F (x) shown as apportionment of the base technology 1.
  • the code generation unit 22 adds the object indicating the source of the original data to be apportioned and the intermediate object, in other words, by offsetting the original data to be apportioned and the data with the hat attribute added thereto, Execution code is generated that stores data in which the apportioned value and the apportioned bases are associated with each other in the apportioned result object.
  • This execution code is a code corresponding to ⁇ (x + F (x)) shown as apportionment of the base technology 1.
  • the code generation unit 22 may further generate an execution code that outputs the contents of the intermediate object to a predetermined file, similarly to the aggregation.
  • FIG. 7 is a flowchart showing the operation of the data editing apparatus 10.
  • the user describes the contents of data editing using an inclusive notation language in an inclusive notation, and inputs an instruction to edit data specifying the program code to the data editing apparatus 10.
  • the code acquisition unit 20 of the data editing device 10 acquires the program code input by the user as a user code. (S12).
  • the code generation unit 22 starts an execution code generation process from the user code according to the correspondence between the user code and the execution code held in the code correspondence table 14 (S14).
  • the code generation unit 22 sets an output instruction of the intermediate object for canceling processing corresponding to the transfer instruction to the execution code ( S18). If there is no transfer instruction in the user code (N in S16), S18 is skipped.
  • the edit processing unit 24 executes edit processing for the data to be edited according to the generated execution code (S20). For example, the data reading unit 26 reads the data to be edited specified in the execution code generated from the user code and the user code from the CSV file for storing input data of the data holding unit 12 and generates a data object.
  • the data editing unit 28 executes an editing operation (projection operation, aggregation operation, apportioning operation, etc. based on the base) specified by the execution code on the generated data object, and generates a data object indicating the editing result. To do.
  • the editing result output unit 30 displays the editing result by the editing processing unit 24, for example, the contents (attribute value etc.) of the data object indicating the editing result generated by the data editing unit 28, and the editing result storing CSV of the data holding unit 12. Output to a file (S22). If the data editing apparatus 10 does not accept the data editing instruction (N in S10), the steps after S12 are skipped.
  • data handled in the RDB can be represented as a data object corresponding to accounting type data or a data object corresponding to record type data.
  • data object representation thereby, it is possible to support standardization of data object representation on a computer.
  • the accumulation of data to be edited does not require a complicated mechanism such as RDB, and can be accumulated as a highly visible CSV file.
  • the user can describe the edited contents of the data in an inclusive notation language, if the user correctly understands the edited contents of the data, it is an extension for actually operating the computer. Even if you do not understand the notation language, you can achieve correct data editing.
  • the data to be edited is held as a combination of a value and a base in the data editing apparatus 10, the user can easily describe the editing contents based on the regulations by using the inclusive notation.
  • the inclusive notation does not depend on the computer and reflects the data editing specifications, the user can realize correct data editing by performing correct specification description. For example, the user may describe the edited contents of the data according to the specification without being aware of the for loop or the like.
  • the range of influence can be limited even when the data format (schema) is changed by performing the value editing process based on the data base. For example, even if column replacement occurs in a table storing data to be edited, it is possible to eliminate the influence of the user code on the editing logic.
  • the data in the table may be changed even if the rule changes, and the program code The influence can be eliminated.
  • the data editing apparatus 10 may further include a transfer rule table.
  • the transfer rule table is a storage area that holds a transfer rule to be referred to in a transfer operation (in this case, a base conversion operation that does not involve aggregation or apportionment).
  • the transfer rule is data in which a transfer source base and a transfer destination base are associated with each other.
  • the code generation unit 22 generates an execution code corresponding to ⁇ (x + F (x)).
  • the numerical value A ⁇ transfer source base> is converted to the numerical value A ⁇ transfer destination base>.
  • first embodiment a management technique in the case where goods and services having a positive value are interchanged without transfer of money between a plurality of entities.
  • second embodiment goods or services having negative values (hereinafter also referred to as “environmental impact goods”) transfer money between a plurality of entities.
  • third embodiment an example in which a real bookkeeping description is applied to a general state description of a company is shown.
  • fourth embodiment (hereinafter also referred to as “fourth embodiment”), the characteristics of an information terminal connected to a device that manages the transfer of goods and services or the transfer of environmental load goods will be described.
  • Both goods and services can be said to satisfy human needs, but typically goods are tangibles and resources with physical entities, and services are intangibles without physical entities.
  • goods and services are collectively referred to as “goods” unless they are particularly distinguished.
  • Accommodation can be said to be trading, provision, transfer, transfer and lending.
  • the accommodation may include monetary transactions, but the embodiment focuses on the accommodation of goods without the movement of money and the transfer of environmentally hazardous goods.
  • there is no limitation on the goods and services that are the targets of interchange and transfer but various types of energy (also referred to as “energy etc.”) can be considered as suitable targets.
  • the energy and the like include electricity, gas, heat, environmental impact goods, used tempura oil, garbage for biofuel, alcohol, methane gas, biochip, thermal drainage, geothermal hot water, metal waste, and the like.
  • the first embodiment there is proposed an apparatus that appropriately manages multi-stage resource allocation including a stage in which multi-subjects mutually interchange goods for a plurality of times and a stage in which the loan is finally settled.
  • This apparatus executes a recording process in which the goods are accommodated and an evaluation process of the accommodation result based on the recording.
  • the price of goods to be accommodated is not evaluated at the initial stage. Then, the accommodation of goods is carried out in multiple stages, and the result of the accommodation carried out so far is settled in the final stage.
  • the device of the first embodiment (the accommodation management device 104 described later) records the fact that the goods are accommodated in an expanded form of double-entry bookkeeping that allows real description, and finally Price the results of accommodation.
  • ex-post price evaluation is performed on the receivables and debts as a result of accommodation shown in quantity units.
  • a netting transaction (netting) between the interchanged goods is executed.
  • the transaction is settled by paying receivables and payables based on monetary valuation or by offsetting transactions.
  • the multi-stage exchange proposed in the first embodiment is not simply an exchange as a monetary transaction after payment.
  • the price of goods that is, the monetary value
  • the multi-stage exchange proposed in the first embodiment allows the interchange (exchange) even if the monetary value is not evaluated at that time because the claims and debts are described and held on the basis of the quantity. Therefore, in an extreme case, as in general exchanges, there is a pattern in which lending is continuously chained in the community and offset in the long run, and no liquidation is performed at the final stage.
  • the first embodiment by recording the accommodation of goods at the level of the actual description, it is possible to design and manage the accommodation process between the entities by lending, accommodation, and transfer of goods in multiple stages as a system To.
  • the so-called “market” mechanism is a modern capitalist invention, and it is possible to exchange goods among a large number of people who are not acquainted by conducting price evaluations in advance and exchanging them. Supply and demand are said to be balanced.
  • the basis for goods is ⁇ rice, Kg, #, A>, ⁇ soy sauce, L, #, B>, ⁇ miso, Kg, #, C>.
  • the basis for capital is ⁇ US_capital, Kg, #, A>, ⁇ soy sauce_capital, L, #, B>, ⁇ miso_capital, Kg, #, C>.
  • the capital base is introduced to consider the holding of goods at the beginning of the period as capital.
  • the initial goods of the subject A can be expressed as 50 ⁇ US, Kg, #, A> +50 ⁇ US_capital, Kg, #, A>.
  • the result of the accommodation is not expressed as a monetary claim and a monetary obligation, but as a real claim and a real obligation.
  • 4kg of miso is interchanged from C to A, 4 ⁇ ⁇ Miso, Kg, #, C> +4 ⁇ Miso_Receivable_A, Kg, #, C> (Formula 1) Is recorded in association with the main body C of the interchange source.
  • the 1st term of Formula 1 shows that miso which C had held decreased by 4Kg, and the 2nd term of Formula 1 shows that C holds a claim of 4Kg of miso for A. That is, “Miso_Receivable_A” of the basis of the second term is a miso receivable and indicates that the other party of the receivable, that is, the debtor is A.
  • the fourth “C” of the basis of the second term indicates that the creditor holder, that is, the creditor is C.
  • Formula 1 can also be called bond information, and in the first embodiment, bond information is recorded in a duplex manner.
  • the first term in Equation 1 indicates the fact that miso initially held by C has decreased due to accommodation, and the second term indicates the miso receivable that has arisen due to that fact.
  • the bond information of Formula 1 is recorded, 4 ⁇ Miso, Kg, #, C> +4 ⁇ Miso_Debt_C, Kg, #, A> (Formula 2) Is recorded in association with the subject A of the accommodation destination.
  • the first term in Equation 2 indicates that the miso held by C has increased by 4Kg
  • the second term in Equation 2 indicates that A has an obligation of 4Kg of miso for C. That is, “Miso_Debt_C”, which is the basis of the second term, is a miso debt, and the counterparty of the debt, that is, the creditor is C.
  • the fourth “A” in the basis of the second term indicates that the debt holder, that is, the debtor is A.
  • debt information is recorded in duplicate.
  • the first term of Equation 2 indicates the fact that miso initially held by C has increased due to accommodation
  • the second term indicates the miso debt generated by that fact.
  • FIG. 8 shows the configuration of the accommodation management system of the first embodiment.
  • the accommodation management system 100 is an information processing system for managing the accommodation state of goods within a certain community.
  • a community is a community, union, or organization, typically a collection of entities that know each other. Also, it is a set of multiple entities that can provide goods, services, and money to others.
  • the community may be composed mainly of residents in a specific area, or may be composed mainly of individuals or companies that exchange goods and services (for example, resources such as energy).
  • the accommodation management system 100 includes an information terminal 102 and an accommodation management device 104. These devices are connected via a known communication network such as a LAN, WAN, or the Internet.
  • the accommodation management device 104 is an information processing device that records the fact when goods are interchanged between entities (also referred to as “members”) belonging to the community, and supports settlement at a predetermined timing.
  • entities also referred to as “members”
  • the accommodation management device 104 may provide a service for managing the accommodation state in each community to a plurality of communities. Of course.
  • the information terminal 102 is an information processing apparatus operated by each member of the community, an administrator of an interchange transaction, or the like.
  • a PC a smartphone, or a tablet terminal may be used.
  • the accommodation management system 100 may include a plurality of information terminals 102 operated by a plurality of community members, or operated by members of a plurality of different communities. A plurality of information terminals 102 may be provided.
  • the information terminal 102 stores stock information 200, accommodation result information 202, price information 204, and payment information 206 as input data to the accommodation management device 104, and these data are sent to the accommodation management device 104 in accordance with user operations. Send.
  • the format of these data is not limited, and may be natural sentence data including information items to be described later or tabular data.
  • the stock information 200 is information regarding the ownership status of goods of each subject in the community. For example, it is information indicating the amount of goods held by each entity at the beginning of a unit period in which the accommodation of goods is evaluated, in other words, at the initial stage before the accommodation of goods.
  • the accommodation result information 202 is information indicating a result (facts) of accommodation of goods in the community.
  • the accommodation result information 202 includes information indicating the principal of the accommodation source, the principal of the accommodation destination, the accommodation goods, and the amount of accommodation. For example, the content may be “3Kg of miso is transferred from subject C to subject B”.
  • the price information 204 is information related to the price of goods that have been interchanged between entities. For example, it may be a price per unit amount of the goods to be accommodated, that is, a unit price. In the case of tangible goods, the unit amount may be 1 Kg or 1 L, and in the case of an intangible service, the unit amount may be once or one day.
  • the payment information 206 is information relating to payment of money made between entities.
  • the payment information 206 includes information indicating each of a payment source entity, a payment destination entity, payment in cash, and a payment amount. For example, the content may be “Payment of 6000 yen from subject B to subject C”.
  • the information terminal 102 acquires the evaluation information 208 generated by the accommodation management device 104 and presents it to the user according to the user's operation.
  • the evaluation information 208 is downloaded from the accommodation management device 104, displayed on the display, and printed on the printer.
  • the evaluation information 208 is information for supporting the settlement of accommodation made within the community, and can be said to be accommodation settlement support information.
  • the evaluation information 208 includes information obtained by tabulating one or more interchange results within the community, and includes, for example, balance information (such as a balance after price transfer) described later.
  • FIG. 8 shows the functional configuration of the accommodation management device 104 of the first embodiment in the form of a block diagram.
  • the accommodation management device 104 includes a control unit 110, a storage unit 112, and a communication unit 114.
  • the control unit 110 executes various data processing.
  • the storage unit 112 is a storage area that stores data that is referred to and updated by the control unit 110.
  • the communication unit 114 communicates with an external device according to various communication protocols.
  • the control unit 110 transmits / receives data to / from the information terminal 102 via the communication unit 114.
  • the storage unit 112 includes a correspondence holding unit 120, a stock information holding unit 122, a claim and debt information holding unit 124, a price holding unit 126, and an evaluation information holding unit 128.
  • accounting type data will be referred to.
  • accounting type data is a combination of a data value and a base indicating an attribute of the data.
  • the accounting type data is obtained by encoding (encoding) human natural sentences as an algebraic data object having accounting meaning so that information processing by a computer is possible.
  • the stock information holding unit 122 holds accounting type data corresponding to the stock information 200. For example, accounting type data indicating the possession status of goods of each subject in the community is retained.
  • the receivable / liability information holding unit 124 has accounting-type data indicating a receivable as shown in Equation 1 above (hereinafter referred to as “receivable information”) and accounting-type data indicating a debt as shown in Equation 2 above. (Hereinafter referred to as “debt information”).
  • the price holding unit 126 holds price information 204 data. The data held by the price holding unit 126 may be the market price of the accommodation target goods, or may be updated to the latest price information every time the evaluation process is performed.
  • the evaluation information holding unit 128 holds evaluation information generated by an evaluation unit 138 described later. This evaluation information includes information obtained by summing up one or more interchange results in the community, and includes, for example, balance information (such as a balance after price transfer) described later.
  • the evaluation information holding unit 128 holds at least accounting type data indicating the evaluation information, but may further hold accounting information obtained by transforming the evaluation information, for example, data processed into a financial statement format such as a balance sheet.
  • the correspondence relationship holding unit 120 is information indicating the correspondence relationship between the non-accounting type data input from the information terminal 102 and the accounting type data to be processed by the accommodation management device 104 (hereinafter referred to as “correspondence relationship data”). Hold. Correspondence relationship data can be said to be a rule for generating accounting type data stored in the storage unit 112 from non-accounting type data input from the information terminal 102.
  • the correspondence relationship holding unit 120 holds correspondence data for converting the stock information 200 input from the information terminal 102 into the accounting-type data format stored in the claim and debt information holding unit 124.
  • This correspondence data defines a rule that converts stock information 200 indicating a subject name, a property name, and a stock amount (including a unit) into a format of “stock amount ⁇ good name, unit, #, subject name>”. It may be.
  • the correspondence relationship holding unit 120 retains correspondence data for converting the interchange performance information 202 input from the information terminal 102 into the accounting type data format held in the claim and debt information holding unit 124.
  • This correspondence data can be said to be a rule for generating bond information and debt information from the transaction result information 202.
  • the correspondence relationship data includes “accommodation amount ⁇ ⁇ subject of interchange” with the accrual record information 202 indicating the interchange source entity, the accommodation destination entity, the goods to be accommodated, and the accommodation amount (including unit) as the credit information of the accommodation source entity. It may be a rule stipulating conversion into a form of “goods, units, #, interchangeable entity> + accommodation amount ⁇ consumable goods_receivable_acceptance entity, unit, #, interchangeable entity>”.
  • accommodation performance information 202 is used as debt information of the principal of the accommodation destination as “accommodation amount ⁇ goods to be accommodated, unit, #, interchangeable entity> + consolidation amount ⁇ goods to be accommodated_debt_accommodation entity, unit, #, It may be a rule that defines the conversion to the format of “acceptance subject>”.
  • the correspondence relationship holding unit 120 holds correspondence data for converting the payment information 206 input from the information terminal 102 into a format of accounting type data to be input to the evaluation unit 138.
  • This correspondence data includes payment information 206 indicating a payment source entity, a payment destination entity, cash, and a payment amount (including unit) as receivable collection information of the payment entity. , #, Payee entity> + payment amount ⁇ cash, yen, #, #> ”.
  • the control unit 110 includes a stock information acquisition unit 130, an accommodation result acquisition unit 132, a claim and debt recording unit 134, a price information acquisition unit 136, an evaluation unit 138, an evaluation information provision unit 140, and a payment information acquisition unit 142.
  • a computer program including a plurality of modules corresponding to these functional blocks may be stored in a recording medium such as a DVD and installed in the storage of the accommodation management device 104.
  • the function (each function block) of the control part 110 may be exhibited when the processor (CPU etc.) of the accommodation management apparatus 104 reads and executes each module to the main memory.
  • the stock information acquisition unit 130 acquires the stock information 200 of each member of the community (in other words, each subject that provides flexibility) transmitted from the information terminal 102.
  • the stock information acquisition unit 130 converts the acquired stock information 200 into accounting type data according to the correspondence relationship data of the correspondence relationship holding unit 120, and associates the converted accounting type data with each subject to the stock information holding unit 122.
  • the accommodation result obtaining unit 132 obtains the accommodation result information 202 transmitted from the information terminal 102 and passes it to the claim and debt recording unit 134.
  • the receivable and liability recording unit 134 determines the size of a receivable according to the amount of accommodation in the unit of measurement of goods when the goods are accommodated without moving money from the first entity to the second entity in the community.
  • the credit information to be shown is generated, and the credit information is stored in the credit information storage unit 124 in association with the first subject.
  • the claim and debt recording unit 134 generates debt information indicating the magnitude of the debt according to the accommodation amount in the unit of measurement of the goods, and associates the debt information with the second entity to the claim and debt information holding unit 124.
  • This amount of accommodation can be said to be the amount of movement of goods between entities, and can also be said to be the amount of decrease of goods in the first entity and the amount of increase of goods in the second entity.
  • the claim and debt recording unit 134 sets information indicating the counterparty in each of the claim information and the debt information. Specifically, information indicating the debtor is set in the credit information, and information indicating the creditor is set in the debt information. Further, the receivable / liability recording unit 134 sets a value based on the unit of measurement of the accommodated goods, not the value of the monetary unit, as the value indicating the size of the receivable and the debt. That is, the claim information and the debt information recorded in the claim information storage unit 124 by the claim and debt recording unit 134 do not include information indicating the monetary value of the interchangeable goods.
  • the claim and debt recording unit 134 generates both the claim information and the debt information, which are accounting-type data, from the one interchangeable performance information 202 according to the correspondence relationship data of the correspondence relationship holding unit 120, and sends it to the claim and debt information holding unit 124. Record.
  • the price information acquisition unit 136 acquires price information 204 of each of a plurality of goods to be interchanged transmitted from the information terminal 102.
  • the price information acquisition unit 136 stores data indicating the price of each good in the price holding unit 126.
  • the evaluation unit 138 When the evaluation unit 138 reaches a predetermined evaluation timing, the evaluation unit 138 corresponds to one specific subject (hereinafter referred to as an “evaluation subject”) among the claim information and the debt information stored in the claim information storage unit 124.
  • the balance information which totaled at least one of attached credit information and debt information is generated. This balance information may include a result of offsetting the claim indicated by the claim information associated with the evaluation subject and the debt indicated by the debt information.
  • the evaluation unit 138 aggregates a plurality of bond information associated with the evaluation subject based on the basis, and similarly sums a plurality of debt information associated with the assessment subject based on the basis. Generate balance information. Further, when both the claim information and the debt information associated with the evaluation subject are present, the evaluation unit 138 cancels the claim information and the debt information based on the basis, and generates balance information including the offset result. To do.
  • the evaluation unit 138 stores the generated balance information data in the evaluation information holding unit 128 in association with the evaluation subject.
  • the evaluation unit 138 arrives at the evaluation timing when data requesting the start of the evaluation process is received from the information terminal 102 or when an operation for instructing the start of the evaluation process is input by the administrator of the accommodation management device 104. It may be determined that Further, when it is detected that a predetermined date and time, for example, the end of a predetermined evaluation period has been reached, it may be determined that the evaluation timing has been reached.
  • the evaluation unit 138 offsets the bond information and the debt information indicating the same counterparty. Specifically, when the debtor indicated by the basis of the claim information associated with the evaluation subject and the creditor indicated by the basis of the debt information associated with the evaluation subject are the same, The amount of receivable indicated is offset from the amount of debt indicated by the debt information.
  • the evaluation unit 138 executes an evaluation process based on a subsequent price evaluation (also called a settlement process). Specifically, the evaluation unit 138 calculates a value indicating the size of the receivable included in the receivable information of the evaluation subject based on the price of the interchangeable good stored in the price holding unit 126 as a unit of measurement of the interchangeable good. Convert from the value of to the value of monetary unit. Similarly, the value indicating the size of the debt included in the debt information of the evaluation target entity is converted from the value of the unit of measurement of the interchangeable goods to the value of the monetary unit. The evaluation unit 138 offsets the amount of receivable indicated by the converted receivable information and the amount of debt indicated by the debt information.
  • the evaluation information providing unit 140 transmits the evaluation information stored in the evaluation information holding unit 128 to the information terminal 102 when the provision request data of the evaluation information 208 is received from the information terminal 102.
  • the identification information of the subject may be designated in the provision request data, and the evaluation information providing unit 140 may transmit evaluation information associated with the designated subject to the information terminal 102.
  • the evaluation information providing unit 140 may automatically transmit the evaluation information of all the entities belonging to one community to the information terminal 102 at a predetermined timing such as the end of the evaluation period.
  • the payment information acquisition unit 142 acquires the payment information 206 indicating the fact of money payment made between the entities transmitted from the information terminal 102.
  • the payment information acquisition unit 142 converts the acquired payment information 206 into accounting type data according to the correspondence data of the correspondence relationship holding unit 120. Then, the converted accounting type data is passed to the evaluation unit 138 as receivable collection information of the payee.
  • the evaluation unit 138 updates the evaluation information by offsetting the amount of receivable indicated by the payee entity's evaluation information (for example, balance information) and the amount of receivable indicated by the receivable collection information.
  • the evaluation unit 138 stores the updated evaluation information, for example, data of a balance after collection of credits and debts described later, in the evaluation information holding unit 128 in association with the payee entity.
  • the debt collection information may be temporarily stored in the storage unit 112 as well as the debt information and debt information.
  • the evaluation unit 138 may read the debt collection information and reflect it in the evaluation information.
  • the conversion from non-accounting type data to accounting type data is executed by the accommodation management device 104, but may be executed by an application installed in the information terminal 102.
  • the information terminal 102 may include the correspondence holding unit 120 with the introduction of the application.
  • FIG. 9 is a flowchart for explaining the operation of the accommodation management device 104.
  • the accommodation management device 104 repeatedly executes the processing shown in FIG. 9 until a predetermined termination condition is satisfied, for example, when the accommodation management application is terminated.
  • the bond debt recording unit 134 displays the bond information indicating the bond generated in the transaction source entity and the transaction partner entity. Both debt information indicating the resulting debt is recorded (S12). If the accommodation record acquisition unit 132 has not acquired the connection record information 202 (N in S10), S12 is skipped. As described above, the process shown in FIG. 9 is repeatedly executed. For this reason, each time an interchange is made in the community in one evaluation period, the interchange performance information 202 corresponding to each interchange is uploaded, and a pair of bond information and debt information corresponding to each interchange is accumulated in the bond liability information holding unit 124. It will be done.
  • the price information acquisition unit 136 When the price information acquisition unit 136 receives the price information 204 uploaded from the information terminal 102 (Y in S14), the price information acquisition unit 136 records the price of each good indicated by the price information 204 in the price holding unit 126. (S16). When the price of the goods indicated by the price information 204 has been recorded in the price holding unit 126, the price information acquisition unit 136 updates the recorded price to the latest price indicated by the price information 204. If the price information acquisition unit 136 has not acquired the payment information 206 (N in S14), S16 is skipped.
  • the evaluation unit 138 When the predetermined evaluation timing is reached (Y in S18), the evaluation unit 138 generates evaluation information regarding each entity belonging to the community according to a plurality of bond information and debt information accumulated within one evaluation period. And recording (S20). As will be described later, a plurality of types of evaluation information is recorded in association with each subject. If the evaluation timing has not been reached (N in S18), S20 is skipped. Note that when the payment information 206 is received from the information terminal 102, the evaluation unit 138 updates the evaluation information so as to offset the collection amount of the bond indicated by the payment information 206.
  • the evaluation information providing unit 140 receives the evaluation information data related to the specific subject stored in the evaluation information holding unit 128 as the information terminal 102. (S24). If a request for providing evaluation information is not accepted (N in S22), S24 is skipped.
  • a community member operates the information terminal 102.
  • This member may be an administrator who grasps the fact of accommodation within the community, or may be either a source entity or a destination entity that accommodates goods.
  • one information terminal 102 uploads information such as stock information 200 and accommodation result information 202 to the accommodation management device 104, but a plurality of information terminals 102 hold these information in a distributed manner, You may upload.
  • the stock information acquisition unit 130 of the accommodation management device 104 stores accounting type data indicating initial stocks of the entities A to C in the stock information holding unit 122 in association with each entity.
  • a member of the community uploads accommodation result information 202 indicating the fact of accommodation of rice from the information terminal 102 to the accommodation management device 104.
  • the debt management unit 134 of the accommodation management device 104 records the debt information in association with the subject A based on the fact of accommodation between the subjects A and B (x [A: 1], which will be described later), and at the same time the debt information as the subject. It records in association with B (described later x [B: 1]). Further, the claim and debt recording unit 134 records the claim information in association with the subject A based on the interchange fact between the subjects A to C (x [A: 2] described later), and simultaneously associates the debt information with the subject C. (To be described later x [C: 1]).
  • x [A: 1] 20 ⁇ ⁇ US, Kg, #, A> +20 ⁇ US_Receivable_B, Kg, #, A> “X [A: 1]” indicates that A is the first slip number of the x transaction.
  • soy sauce is transferred from the main body B to the main body A
  • 1 liter of soy sauce is transferred from the main body B to the main body C.
  • the members of the community upload the accommodation result information 202 indicating the fact of accommodation from the information terminal 102 to the accommodation management device 104.
  • the claim and debt recording unit 134 of the accommodation management device 104 records the claim information in association with the subject based on the fact of accommodation between the subjects B to A (y [B: 1] described later), and simultaneously records the debt information to the subject A. Are recorded in association with each other (y [A: 1] described later).
  • the claim and debt recording unit 134 records the claim information in association with the subject B based on the fact of interchange between the subjects B to C (y [B: 2] described later), and simultaneously associates the debt information with the subject C. (Y [C: 1] described later).
  • the members of the community upload the accommodation result information 202 indicating the fact of accommodation from the information terminal 102 to the accommodation management device 104.
  • the claim and debt recording unit 134 of the accommodation management device 104 records the claim information in association with the subject C based on the fact of interchange between the subjects C to A (z [C: 1] described later), and at the same time, the subject debt information. A is recorded in association with A (to be described later z [A: 1]).
  • the claim and debt recording unit 134 records the claim information in association with the subject C based on the fact of interchange between the subjects C and B (z [C: 2] described later), and simultaneously associates the debt information with the subject B. (Z [B: 1] described later).
  • the evaluation unit 138 obtains monetary receivables and debts from real based receivables and debts based on the price of the interchangeable goods determined afterwards in the community. And create evaluation information about each entity in the community. Evaluation information for each subject may be created sequentially or in parallel.
  • the evaluation unit 138 reads the receivable information and the debt information associated with a specific subject to be evaluated from the plurality of receivable information and the debt information stored in the receivable and debt information holding unit 124.
  • the evaluation unit 138 generates price transfer data that is accounting type data for converting the bond information and the debt information from the real base to the monetary base. Specifically, the following four are generated.
  • Equation 3 shows price transfer data for converting a real claim for 20 kg of rice into a monetary claim for 8000 yen (20 ⁇ 400).
  • Price transfer [A: US_Receivable_C] 10 ⁇ ⁇ US_Receivable_C, Kg, #, A> +4000 ⁇ Receivable_C, Yen, #, A> (Formula 4)
  • Equation 5 shows price transfer data for converting a real debt of 2 liters of soy sauce into a financial debt of 2000 yen (2 ⁇ 1000).
  • Price transfer [A: Miso_Debt_C] 4 ⁇ ⁇ Miso_Debt_C, Kg, #, A> +2000 ⁇ Debt_C, Yen, #, A> (Formula 6)
  • the evaluation unit 138 of the first embodiment further generates offset transfer data, which is accounting-type data for offsetting the claims and debts relationship. Specifically, the evaluation unit 138 detects, based on Expression 3 and Expression 5, that there is a combination of receivables and debts with the same subject B as the counterpart. Then, the lower of the amount of receivables and the amount of debts (2000 yen in this case) is determined as an offset amount, and the next offset transfer data is generated.
  • the evaluation unit 138 detects, based on Expression 4 and Expression 6, that there are receivables and debts with the same subject C as the counterpart. Then, the lower of the amount of receivables and the amount of debts (2000 yen in this case) is determined as an offset amount, and the next offset transfer data is generated.
  • the evaluation unit 138 generates balance information based on the receivable information, the debt information, the price transfer data, and the offset transfer data of the evaluation subject A. Specifically, the following calculation is executed.
  • the evaluation unit 138 calculates the value of the plurality of receivables. Sum up.
  • the evaluation unit 138 adds up the values of the plurality of debts.
  • a plurality of receivables (based on ⁇ receivable_B, yen, #, A>) generated by the multiple times of the interchange are 1 Consolidate into one bond.
  • the evaluation unit 138 stores the post-price balance [A] in the evaluation information holding unit 128 as evaluation information related to the subject A.
  • the subject A who sees the balance [A] after the price transfer can grasp that there are 6000 yen of receivables against B and 2000 yen of receivables against C. In addition, since it is a dual-type record, it is possible to grasp the state of accommodation of the real thing as a cause of such a bond. Similar to the subject A, the evaluation unit 138 generates a balance after the price transfer for the subject B and the subject B and stores the balance in the evaluation information holding unit 128.
  • the post-price balance of entity B shows a 6000 yen debt against A and a 500 yen debt against C. Further, the balance after the price transfer of the subject C indicates a debt of 2000 yen for A and a debt of 500 yen for B.
  • the payment information acquisition unit 142 of the accommodation management device 104 generates the next bond collection data from the payment information 206 and passes it to the evaluation unit 138.
  • Debt collection [A: Receivable_B] 6000 ⁇ ⁇ Receivable_B, Yen, #, A> +6000 ⁇ Cash, Yen, #, #>
  • This debt collection data can be said to be transfer data for transferring 6000 yen of receivables for B held by A to 6000 yen in cash.
  • Debt collection [A: Receivable_C] 2000 ⁇ ⁇ Receivable_C, Yen, #, A> +2000 ⁇ Cash, Yen, #, #>
  • the evaluation unit 138 generates the next balance information based on the balance after the price transfer and the claim collection data, and stores it in the evaluation information holding unit 128 as new evaluation information regarding the subject A.
  • the evaluation unit 138 Based on the price of the interchangeable goods held in the price holding unit 126, the evaluation unit 138 also transfers the goods transaction to the cash display. The evaluation unit 138 also stores the balance information after the transfer in the evaluation information holding unit 128 as evaluation information regarding the subject A.
  • the evaluation unit 138 may create trial calculation table data in accordance with the balance after collection of claims and debts [A: cash display of goods] and store it in the evaluation information holding unit 128 as evaluation information. As shown in the trial calculation table below, debits and credits are balanced in multi-stage interim transactions. Debit
  • the evaluation unit 138 calculates the stock at the end of the term (final stage) by adding the balance after collection of claims and debts to the initial stock held in the stock information holding unit 122, and uses the calculated stock information at the final stage as the evaluation information. Store in the holding unit 126. Note that the stock information at the final stage may be stored in the stock information holding unit 122 as stock information at the beginning of the next evaluation period.
  • the evaluation unit 138 performs the following calculation to generate final stage stock information.
  • ST [A] (final stage) ⁇ ⁇ ST [A] (1) + balance after collection of receivables and payables
  • the evaluation unit 138 further transfers the stock information at the final stage to the cash display, and stores the post-transfer stock information in the evaluation information holding unit 128 as evaluation information.
  • ST [A: cash indication of goods] (final stage) 8000 ⁇ rice, yen, #, A> +2000 ⁇ soy sauce, yen, #, B> +2000 ⁇ miso, yen, #, C> +8000 ⁇ cash, yen, #, #> + 20000 ⁇ US_capital, Kg, #, A>
  • the evaluation unit 138 may create a balance sheet based on the cash display stock information.
  • the evaluation unit 138 stores the balance sheet data in the evaluation information holding unit 128 as evaluation information. Debit
  • accommodation management device 104 of the first embodiment mutual accommodation of goods made between entities belonging to a community can be managed in an accounting manner, and the settlement can be supported.
  • the settlement can be supported.
  • by recording information on receivables and payables arising from the accommodation of goods in association with each of the entities involved in the accommodation it is possible to clarify the receivables and debts held by individual community members, and to ensure the certainty of liquidation. Can be increased.
  • the accommodation management device 104 it becomes easier for community members to decide the evaluation rule of the accommodation result (mainly the price of goods in the first embodiment), without using the concept of opaque goodwill and lending, Transparency can be secured.
  • the accommodation management device 104 provides evaluation information and promotes appropriate settlement, so that each community member can be satisfied with the accommodation of goods and realize a sustainable goods accommodation cycle.
  • the credit and debt relationship between community members is evaluated in cash.
  • the credit / debt relationship is evaluated by a virtual value exchange medium that is effective in the community.
  • the virtual value exchange medium may be one whose value is guaranteed only within the community. For example, as the amount held increases, points, pseudo-currency, and electronic money that can enjoy greater profits and conveniences within the community may be used, and these are hereinafter referred to as “virtual currency”.
  • the evaluation unit 138 of the first modified example shows the amount of claim information and debt information recorded in association with a specific member of the community, and shows the size of the claim and debt in units of virtual currency valid in the community. Convert to debt information and debt information. Then, the converted credit information and the debt information are offset. Specifically, the price holding unit 126 holds information indicating the value of the goods based on the virtual currency. The evaluation unit 138 creates price transfer data indicating the size of the receivable and the debt on the basis of the virtual currency. Then, the credit information and the debt information of the physical quantity unit recorded in association with each subject by the credit and debt recording unit 134 are converted into the credit information and the debt information of the virtual currency unit.
  • a second modification will be described.
  • the technology of the first embodiment is applicable to management of interchange of various goods and services and support for liquidation.
  • the technology of the first embodiment is a building energy management (subject is, for example, a plurality of tenants occupying the building) and a local energy management (subjects are, for example, local residents, companies, and buildings) that mutually exchange energy such as electricity and heat as goods. Etc.).
  • the payment principle in accordance with community policies such as energy consumption minimization, energy cost minimization, and CO2 reduction maximization may be applied.
  • the price holding unit 126 may hold price data for each energy type determined in advance according to such a payment principle.
  • the price for each energy type is reflected in the evaluation information created by the evaluation unit 138.
  • the community policy can be reflected in the evaluation information of the energy accommodation result.
  • evaluation may be performed in virtual currency such as points that are valid in the community.
  • a third modification will be described.
  • the evaluation process (it can also be said to be a liquidation process) by ex-post price evaluation was performed.
  • an evaluation process (clearing process) is performed by offsetting (netting) the real accommodation. Specifically, if there is a mutual transaction that can be offset between the two entities, the relationship between the claims and debts between the two entities is resolved even if there is no monetary evaluation of the goods.
  • the evaluation unit 138 of the third modified example includes the claim information and the debt information indicated by the claim information recorded with the interchange of the same or corresponding goods among the claim information and the debt information recorded in association with the evaluation subject.
  • the displayed debt is offset in the physical quantity description. Offsetting with the description based on the physical quantity can be said to offset the receivable information and debt information with the value of the unit of measurement of the goods, and offset without converting to the monetary unit.
  • subject A has less rice and subject B has insufficient rice at the first time point in the evaluation period, while subject A has insufficient rice and subject B has more rice at the second time point. Then, 20 kg of rice is transferred from the main body A to the main body B at the first time point, and 10 kg of rice is transferred from the main body B to the main body A at the second time point.
  • the credit information and debt information recorded in the credit liability information holding unit 124 are as follows.
  • x represents a transaction that accommodates rice from A to B
  • y represents a transaction that accommodated rice from B to A.
  • x [A] 20 ⁇ ⁇ US, Kg, #, A> +20 ⁇ US_Receivable_B, Kg, #, A>
  • x [B] 20 ⁇ US, Kg, #, A> +20 ⁇ US_Debt_A, Kg, #, B>
  • y [B] 10 ⁇ ⁇ US, Kg, #, B> +10 ⁇ US_Receivable_A, Kg, #, B>
  • y [A] 10 ⁇ US, Kg, #, B> +10 ⁇ US_Debt_B, Kg, #, A>
  • the evaluation unit 138 generates balance information of the subject to be evaluated by adding the offset transfer data to the real goods-based bond information and debt information, and stores the balance information in the evaluation information holding unit 128 as evaluation information.
  • the subject to be evaluated is subject A.
  • the real base receivable information and the debt information are offset for the same good “rice”.
  • Debt information may be offset.
  • the rice of the brand X and the rice of the brand Y may be regarded as the same goods, and the US bond of the brand X and the US debt of the brand Y may be offset.
  • rice and wheat may be regarded as the same goods, and the US debt and the wheat debt may be offset, or the US debt and the wheat debt may be offset.
  • the information on the corresponding goods may be determined for each community with the approval of the member and registered in the accommodation management device 104 for each community.
  • FIG. 10 shows a configuration of the accommodation management system 100 of the fourth modified example.
  • the information terminal 102 uploads data (exchange rate 210) indicating the exchange rate between a plurality of different goods determined in the community to the accommodation management device 104.
  • the exchange rate 210 may be, for example, data indicating that the exchange ratio of rice and soy sauce is 2 Kg: 1 L, in other words, 2 Kg of rice and 1 L of soy sauce are equivalent.
  • the accommodation management device 104 further includes an exchange rate acquisition unit 144 and an exchange rate holding unit 129.
  • the exchange rate holding unit 129 holds exchange rates between different goods and services.
  • the exchange rate acquisition unit 144 acquires the exchange rate 210 transmitted from the information terminal 102 and stores it in the exchange rate holding unit 129.
  • the evaluation unit 138 of the accommodation management device 104 calculates the amount of debt indicated by the claim information recorded with the accommodation of the first goods and the amount of debt indicated by the debt information recorded with the accommodation of the second goods.
  • the exchange rate is canceled based on the exchange rate held in the exchange rate holding unit 129. For example, when the exchange ratio of rice and soy sauce is 2 Kg: 1 L, the US bond (Kg unit) and the soy sauce debt (L unit) may be offset by 2: 1. Similarly, US debt (Kg unit) and soy sauce bond (L unit) may be offset by 2: 1.
  • the credit information and debt information of the second good may be offset.
  • maintenance part 126 may hold
  • the exchange rate holding unit 129 may hold the exchange rate with the goods whose prices are determined.
  • a fifth modification will be described.
  • the price of the accommodation target goods in the first embodiment, the corresponding goods to be identified in the third modification, and the exchange rate in the fourth modification are determined for each community whose accommodation state is managed by the accommodation management apparatus 104.
  • Good That is, each community can arbitrarily determine the price of the interchangeable goods independently of other communities with the consent of the members. In other words, it is possible to flexibly set the price and exchange rate according to the convenience and intention of members for each community.
  • ex-post processing cost evaluation may be changed.
  • the environmental impact goods are treated as environmental impact goods with subsequent claims, and the costs necessary for the treatment of environmental impact goods are treated as a kind of revaluation. Can also be described.
  • a balance sheet is set not only for companies that discharge environmentally hazardous goods (waste and pollutants) to the environment, but also for the environment.
  • the balance sheet of the subject, the environment is managed by a public entity such as the government. If the environmental debt is actually cashed and the company pays it naturally with environmental claims, it will be included in the account of a public entity such as the government acting as an agent.
  • Such management of natural balance sheets by public agents can also be applied to common areas and national trusts.
  • the transaction related to the emission of environmentally hazardous goods is the transfer of goods with negative value, it is described that the debtor is generated at the source of the environmentally hazardous goods.
  • the environmental impact goods such as the environment.
  • transaction descriptions concerning environmentally hazardous goods are recorded for each pollutant and waste, and for each discharge action.
  • the company's environmental debts and environmental environmental claims recorded based on the emissions of such environmental impact goods are recorded separately for each type of environmental impact goods, whether or not emissions are permitted by the system.
  • the For each company and environment annual flow can be created for each type of waste, and a balance sheet can be created at the same time.
  • environmental debts and environmental claims it is possible to record what exchange and storage relationships exist for each pollutant, thereby clarifying long-term responsibility for management and cost burden on pollutants. can do.
  • the generation of environmental impact goods occurs in the production process and is described as, for example, the following transaction. 40 ⁇ ⁇ product raw material, Kg, #, ⁇ > +50 ⁇ product, Kg, #, ⁇ > +10 ⁇ environmental impact goods, Kg, #, ⁇ >
  • Material cost flow (MFC) accounting aims to visualize waste in terms of management accounting by apportioning material apportionment and capital costs in relation to the production of scraps (not yet evaluated). is there.
  • the purpose of environmental accounting in the second embodiment is to make environmental burden goods themselves traceable, to clarify environmental debt and environmental claims by double entry including quantity, and to clarify the responsibility for environmental pollution. is there. If environmental accounting proceeds, it will be possible to conduct MFC-like analysis on environmentally hazardous goods.
  • the “good” needs to be regarded as a production good as a good that produces pollutants as a result of service production in individuals and households. In that sense, it is necessary to change the concept of production boundaries. However, in today's service industry, it is essential and inevitable to discuss service production in the household. Of course, the occurrence of pollution associated with service production is also the same at business establishments, and the generation of NOx needs to be required for automobiles at business establishments. In that sense, the automobile consumer goods themselves are service production goods, and the emissions of pollution resulting from service production exceed the distinction between consumer goods and production goods, and consumers and producers. It is necessary to supplement the situation being made.
  • various consumer goods are service capital goods that produce services using energy such as electricity and gasoline as raw materials.
  • the total amount of energy required for consumer goods, the services generated by consumer goods, and the total amount of pollutants emitted at the same time are estimated based on the transaction description based on the characteristics of service production for each good and the total amount of service capital goods. Is possible in principle.
  • service profiling in this way, it is possible to estimate what energy needs and emissions will be if a certain service demand is assumed by the current technology.
  • the goal of innovation can also be discussed as a change in this service production transaction.
  • FIG. 11 shows the configuration of the environmental impact goods transfer management system of the second embodiment.
  • the environmental load goods transfer management system 220 is an information processing system for managing the discharge status of environmental load goods.
  • the accommodation management system 100 includes an information terminal 222 and an environmental load goods transfer management device 224.
  • the environmental load goods transfer management device 224 is an information processing device that executes environmental accounting described in the outline description of the second embodiment. That is, the environmental load goods transfer management device 224 records the fact when the environmental load goods are transferred between the first entity and the second entity, and supports settlement at a predetermined timing.
  • the information terminal 222 is a terminal operated by an entity that should register the fact that the environmental load goods have been transferred to the environmental load goods transfer management device 224.
  • the operator may be a transfer source entity or a transfer destination entity of the environmental load goods, or may be an entity that measures the transfer status (for example, waste discharge status) of the environmental load goods.
  • the destination of the environmental load goods is the environment (nature), it may be a country or an administrative agency acting as an agent for the environment.
  • a plurality of information terminals 222 may be connected to the environmental load goods transfer management device 224.
  • the environmental load goods transfer information 212 corresponds to the interchange performance information 202 of the first embodiment, and is information indicating the fact of environmental load goods transfer.
  • the environmental load goods transfer information 212 includes information indicating the transfer source entity, the transfer destination entity, the transferred environmental load goods, and the amount transferred.
  • the content may be “100 kg of sewage was discharged from the company ⁇ to the lake (environment)”.
  • the destination of environmental impact goods is assumed to be the environment (natural), but the destination of environmental impact goods is not limited to the environment, and may be an individual or a company. For example, it may be a company that detoxifies or stores environmental impact goods.
  • the price information 204 is a cost for processing the environmental load goods, and for example, a cost for detoxifying a unit amount of waste and sewage is set.
  • the payment information 206 is the amount paid by the obligor's subject to eliminate the environmental debt. In the payment information 206, for example, the amount paid by the company to the administrative organization is set as a consideration for the discharge of environmentally hazardous goods.
  • the correspondence holding unit 120 of the environmental load goods transfer management device 224 converts the environmental load goods transfer information 212 input from the information terminal 102 into a format of accounting type data held in the claim and debt information holding unit 124. Holds correspondence data.
  • This correspondence data can be said to be a rule for generating bond information and debt information from the environmental load goods transfer information 212.
  • the correspondence relationship data includes the transfer source entity, the transfer destination entity, the environmental load goods to be transferred, and the environmental load goods transfer information 212 indicating the transfer amount (including unit) as debt information of the transfer source entity.
  • Environmental impact goods to be transferred, unit, #, transfer source entity> + Transfer amount ⁇ Environmental load goods to be transferred_Debt_Destination entity, unit, #, transfer source entity> " It may be a rule.
  • the same environmental load goods transfer information 212 is used as receivable information of the transfer destination entity as “transfer amount ⁇ transfer target environmental load goods, unit, #, transfer source entity> + transfer amount ⁇ transfer target environmental load goods_receivable_transfer source It may be a rule that defines conversion into a format of “subject, unit, #, destination entity>”.
  • the environmental load goods transfer management device 224 includes an environmental load goods transfer information acquisition unit 226 instead of the interchange performance acquisition unit 132 of the first embodiment.
  • the environmental load goods transfer information acquisition unit 226 acquires the environmental load goods transfer information 212 transmitted from the information terminal 222 and passes it to the claim and debt recording unit 134.
  • the claim and debt recording unit 134 measures the amount of debt according to the amount transferred when the environmental load is transferred from the first entity to the second entity without money transfer.
  • the debt information indicated by is generated, and the debt information is associated with the first entity and stored in the claim and debt information holding unit 124.
  • the receivable / liability recording unit 134 generates receivable information indicating the size of the receivable according to the transfer amount in the unit of measurement of the environmental load goods, and associates the receivable information with the second subject to the receivable / debt information holding unit Store in 124.
  • This amount of transfer can be said to be the amount of decrease in environmental impact goods in the first entity and the amount of increase in environmental impact goods in the second entity.
  • a typical first entity is a company that produces waste
  • a second entity is the environment (or an administrative agency as an agent).
  • the claim and debt recording unit 134 of the second embodiment records the debt information in association with the transfer source of the environmental load goods and corresponds to the transfer destination of the environmental load goods, contrary to the processing of the first embodiment. In addition, record bond information. This is because environmental impact goods have negative value.
  • Other features of the claim and debt recording unit 134 of the first embodiment also apply to the claim and debt recording unit 134 of the second embodiment.
  • the features of the evaluation unit 138 of the first embodiment also apply to the evaluation unit 138 of the second embodiment.
  • the operation of the environmental impact goods transfer management system 220 configured as described above will be described.
  • the operation of the environmental load goods transfer management device 224 is the same as the operation of the accommodation management device 104 shown in FIG. However, in S10, the environmental load goods transfer information 212 is input in place of the accommodation result information 202.
  • the pollution of the lake is an issue
  • the wastewater is drained to the adjacent lake (namely, the natural environment) of Company ⁇ and Company ⁇ .
  • First, ⁇ , ⁇ , and the final stock amount of the lake in the previous evaluation period, and the initial stock amount in the current evaluation period is as follows.
  • These data are stock information of the environmental impact goods transfer management device 224. It is stored in the holding unit 122.
  • company ⁇ discharges 80 kg of sewage to the lake, and company ⁇ discharges 50 kg of sewage to the lake.
  • money does not move between the main parties of sewage transfer.
  • Company ⁇ and Company ⁇ do not pay money according to the amount of discharged sewage to the environment side (public agency as agent).
  • a person concerned with sewage discharge a person who grasps the situation of sewage discharge, for example, a person in charge of company ⁇ , company ⁇ , or an administrative organization
  • provides environmental load goods transfer information 212 indicating the fact of sewage discharge to the information terminal 102.
  • the loan and debt recording unit 134 of the accommodation management device 104 records debt information in association with the company ⁇ based on the fact that sewage is discharged by the company ⁇ indicated by the environmental load goods transfer information 212 (x [ ⁇ : 1] described later). At the same time, the bond information is recorded in association with the lake (x [lake: 1] described later). In addition, the debt and debt recording unit 134 records debt information in association with ⁇ company based on the fact that ⁇ company's sewage discharge is indicated by the environmental load goods transfer information 212 (y [ ⁇ : 1], which will be described later), and at the same time, the debt information. Is recorded in association with the lake (y [lake: 1] described later).
  • x [ ⁇ : 1] 80 ⁇ ⁇ sewage, Kg, #, ⁇ > +80 ⁇ sewage_debt_lake, Kg, #, ⁇ >
  • the company ⁇ has an environmental debt (the creditor is the lake).
  • x [Lake: 1] 80 ⁇ Sewage, Kg, #, ⁇ > +80 ⁇ Sewage_Receivable_ ⁇ , Kg, #, Lake>
  • environmental claims the debtor is company a
  • sewage as environmental impact goods discharged by company ⁇ and company ⁇ is displayed as a physical quantity even if it cannot be evaluated for money, and debt is described as a debt that company ⁇ and company ⁇ have for the environment.
  • the lake the environment, actually the administrative agency as an agent, etc.
  • company ⁇ discharges 40 kg of sewage to the lake.
  • a person involved in sewage discharge uploads new environmental load goods transfer information 212 indicating the fact of the discharge from the information terminal 102 to the environmental load goods transfer management device 224.
  • the claim and debt recording unit 134 of the accommodation management device 104 records debt information in association with company ⁇ (z [ ⁇ : 1]), and at the same time handles the claim information to the lake. Record with z (Lake: 1).
  • the following accounting type data is recorded in the claim information storage unit 124.
  • the evaluation unit 138 aggregates the debt information and debt information recorded during the evaluation period for each evaluation target entity among a plurality of entities involved in the discharge of environmentally hazardous goods. (Hereinafter referred to as “trial calculation table”). Then, the generated data of the trial calculation table is recorded in the evaluation information holding unit 128 as evaluation information in association with the evaluation subject.
  • the evaluation unit 138 generates end-of-period stock information indicating the amount of stock at the end of the evaluation period for each entity involved in the discharge of environmentally hazardous goods.
  • the generated end-of-period stock information is recorded as evaluation information in the evaluation information holding unit 128 in association with the evaluation subject. Note that the end-of-period stock information may be stored in the stock information holding unit 122 as initial stock information in the next evaluation period.
  • the transfer of environmental load goods between entities including the environment can be managed in an accounting manner and the liquidation can be supported.
  • the information on receivables and payables arising from the transfer of environmentally hazardous goods in association with each of the entities involved in the transfer it is possible to clarify the receivables and liabilities held by each entity, The location can be clarified.
  • the evaluation unit 138 uses each of the entities based on the liquidation price of the environmentally hazardous goods held in the price holding unit 126 (the cost required for detoxification at the present time).
  • the trial calculation table and stock information associated with the item may be evaluated in money.
  • the transfer process to the price may be executed.
  • size of the environmental receivable and environmental debt which each main body has can be shown monetary. If the processing costs of environmental impact goods change due to technological innovation, etc., the liquidation price of the environmental impact goods will be updated, and the monetary evaluation of environmental claims and environmental liabilities will be reviewed based on the latest settlement price. Can do.
  • the evaluation unit 138 of the second embodiment when the payment information 206 indicating that the payment of money for resolving the environmental debt associated with the discharge of environmental load goods has been received from the information terminal 222, You may clear the debt information and debt information. Specifically, based on the payment information 206, receivable collection data, which is accounting type data, is generated and added to the accounting type data of the trial calculation table and stock information, thereby generating trial calculation table data and stock information after collection of receivables. May be.
  • Each modification of the first embodiment is also applicable to the second embodiment.
  • the offset process by determining the exchange rate between different environmental load goods can be executed.
  • the environmental load goods transfer management device 224 may further include an exchange rate holding unit 129 and an exchange rate acquisition unit 144.
  • value evaluation of environmental receivables and environmental debts may be executed using virtual currency as a reference instead of cash.
  • the real bookkeeping description described in the first embodiment and the second embodiment can be applied to a general state description in an evaluation subject such as various companies and organizations. Specifically, for each event (transaction, etc.) related to production, distribution, provision, etc. of goods and services generated by the evaluation subject, data indicating the state change due to the event is recorded using the real bookkeeping description.
  • the recorded data based on the real bookkeeping description is the most basic data (also referred to as origin data) indicating the state of the subject to be evaluated. For example, financial accounting data can be generated from the data, and various data relating to the environment and energy can be extracted.
  • FIG. 12 and 13 show data (hereinafter also referred to as “actual bookkeeping data”) in which various transactions in a certain company are recorded according to the actual bookkeeping description.
  • FIG. 13 shows a continuation of FIG. Similar to the actual bookkeeping description in the first embodiment and the second embodiment, the transaction volume of goods and services is shown in quantity units, not in monetary amounts. In other words, it is normally used when measuring goods and services. Is shown in units.
  • item number 1 'in FIG. 12 indicates a raw material purchase transaction in a bookkeeping description in quantity units.
  • Item No. 5 indicates that 10 L of gasoline was used to provide the transportation service of 80 Km, and at the same time, 23 Kg of CO2 as an environmental load was generated.
  • Item No. 14 in FIG. 13 records the environmental debt using the environmental debt concept described in the second embodiment. If you simply emit pollutants (environmental impact goods) without a financial transaction, you are financially evaluated as having no debt. In other words, there is no financial accounting record. However, in the actual bookkeeping description, the fact of pollutant (environmental impact goods) emission can be left, in other words, environmental debt can be recorded in accordance with the fact. As described in the second embodiment, environmental claims should be recorded on the environment side.
  • FIG. 14 shows price information.
  • This price information indicates the monetary evaluation of the goods or services to be traded shown in FIGS.
  • FIGS. 15 and 16 correspond to FIGS. 12 and 13 and show financial accounting data obtained by converting real bookkeeping data into a monetary amount display.
  • FIG. 16 shows a continuation of FIG. This is data corresponding to the trial calculation table.
  • the object to be described is not separated into finance, environment, energy, and the like.
  • a series of activities of the subject to be evaluated including what goods and services are generated in the middle and further into which process, are sequentially recorded in real bookkeeping description for each event.
  • FIG. 17 shows a configuration of a company state management system according to the third embodiment.
  • the company state management system 300 is an information processing system that supports the state management of various evaluation subjects including companies, organizations, and one department (factory, etc.).
  • the same or corresponding blocks as those described in the first embodiment and the second embodiment are denoted by the same reference numerals.
  • the description overlapping with the first embodiment and the second embodiment will be omitted as appropriate, and different points will be mainly described.
  • the company state management system 300 includes an information terminal 302 and a company state management device 304.
  • the company state management device 304 is an information processing device corresponding to the accommodation management device 104 of the first embodiment and the environmental load goods transfer management device 224 of the second embodiment.
  • the company state management device 304 manages the state of the subject to be evaluated (here, a company) with data based on a real book description.
  • the information terminal 302 is an information processing apparatus operated by a person in charge of the evaluation subject.
  • the information terminal 302 uploads the event information 310 and the price information 204 to the company state management apparatus 304, and presents the evaluation information 208 generated by the company state management apparatus 304 to the user.
  • the event information 310 is data indicating the contents of various events (also referred to as transactions) including production, distribution, provision, etc. of goods and services in a company.
  • one event information 310 may include the transaction “Purchase of iron” in FIG. 12, and another event information 310 may include the transaction “Production service production” in FIG.
  • the real bookkeeping data holding unit 312 holds the real bookkeeping data shown in FIGS. 12 and 13.
  • the real bookkeeping data is accounting type data indicating the event information 310 uploaded from the information terminal 302 in the real bookkeeping description. It can also be said to be sorting information including debit items and credit items.
  • the correspondence holding unit 120 holds a conversion rule for generating real bookkeeping data to be stored in the real bookkeeping data holding unit 312 from the event information 310.
  • This conversion rule is, for example, for each data element included in the event information 310, a plurality of bases predetermined in the real bookkeeping data of the company, and a debit base and a double bookkeeping which are bases corresponding to debits in the double bookkeeping. It may indicate a correspondence relationship that defines which one of the credit bases corresponding to the debit in FIG.
  • the conversion rule held in the correspondence relationship holding unit 120 indicates that the iron information recorded in the event information 310 when the event information 310 indicates the transaction “Purchase of iron” of item number 1 ′ in FIG. It may be determined that the debit basis ⁇ iron material, Kg, #, #> is associated with the purchase amount. Further, it may be information that defines that the amount of accounts payable recorded in the event information 310 is associated with credit basis ⁇ accounts payable, yen, #, #>.
  • the event recording unit 314 receives the event information 310 transmitted from the information terminal 302 and stores the real bookkeeping data corresponding to the event information 310 in the real bookkeeping data holding unit 312 in accordance with the conversion rule held by the correspondence holding unit 120. To do. For example, when the event information 310 indicating the transaction “Purchase of iron” of item number 1 ′ in FIG. 12 is received, “500 ⁇ iron material, Kg, #, #> + 20000 ⁇ account payable, yen, #, #>”. The record may be stored in the real bookkeeping data holding unit 312. Thereby, the real bookkeeping data (for example, each record in FIGS. 12 and 13) of the company in a certain evaluation period is accumulated in the real bookkeeping data holding unit 312.
  • the price information acquisition unit 136 receives the price information 204 (for example, FIG. 14) transmitted from the information terminal 302 and stores it in the price holding unit 126.
  • the evaluation unit 138 generates various pieces of evaluation information from the actual bookkeeping data stored in the actual bookkeeping data holding unit 312 when the evaluation timing is reached, and stores the generated evaluation information data in the evaluation information holding unit 128. To do. For example, from the real bookkeeping data held in the real bookkeeping data holding unit 312, real bookkeeping data indicating information items predetermined for each type of evaluation information is extracted, and the extracted real bookkeeping data is aggregated to obtain evaluation information. May be generated. Further, the extracted real bookkeeping data may be appropriately converted (for example, transferred or offset) to generate the evaluation information.
  • the evaluation unit 138 of the third embodiment converts the actual bookkeeping data of the current period stored in the actual bookkeeping data holding unit 312 into a monetary display according to the price information of the price holding unit 126.
  • the price transfer calculation shown in the first embodiment may be executed.
  • the data converted into the monetary display is extracted from the real bookkeeping data of the current period stored in the real bookkeeping data holding unit 312, and the financial accounting data as shown in FIGS. 15 and 16 is generated.
  • This financial accounting data is provided to the information terminal 302 by the evaluation information providing unit 140 in the form of accounting data or in the form of financial statements (such as trial calculation tables and balance sheets) as shown in FIGS.
  • the configuration of an information terminal applicable to the first to third embodiments will be described in detail.
  • the information terminal of 4th Embodiment is demonstrated as a thing corresponding to the information terminal 102 of 1st Embodiment.
  • the information terminal according to the fourth embodiment is connected to the accommodation management device 104 via a communication network such as LAN, WAN, or the Internet.
  • the information terminal of the fourth embodiment is also applicable to the information terminal 222 of the second embodiment, and in that case, is connected to the environmental load goods transfer management device 224 via a communication network.
  • the information terminal 102 according to the fourth embodiment can also be applied to the information terminal 302 according to the third embodiment. In this case, the information terminal 102 is connected to the company state management system 300 via a communication network.
  • FIG. 18 shows the configuration of the accommodation management system 100 of the fourth embodiment.
  • the accommodation management device 104 of FIG. 8 is depicted in a simplified manner.
  • the information terminal 102 includes a control unit 150, a storage unit 152, and a communication unit 154.
  • the control unit 150 executes various data processing in the information terminal 102.
  • the storage unit 152 is a storage area that stores various data referred to or updated by the control unit 150.
  • the communication unit 154 communicates with the communication unit 114 of the accommodation management device 104 via a communication network (not shown) according to a predetermined communication protocol.
  • the control unit 150 exchanges data with the accommodation management device 104 via the communication unit 154.
  • the storage unit 152 holds the stock information 200, the interchange performance information 202, the price information 204, the payment information 206, and the evaluation information 208 described in the first embodiment. Note that when applied to the second embodiment, the storage unit 152 holds various types of information illustrated in FIG. 11. In addition, when applied to the third embodiment, the storage unit 152 holds various types of information illustrated in FIG.
  • the control unit 150 includes a display control unit 160, an information input unit 162, and an information acquisition unit 164.
  • the display control unit 160 controls a user interface for presenting data stored in the storage unit 152 to the user. Specifically, the display control unit 160 displays an input screen for registering (uploading) the stock information 200, the accommodation result information 202, the price information 204, or the payment information 206 in the accommodation management device 104. (Shown).
  • This input screen may include fields for allowing the user to input specific contents (values) of the stock information 200, the interchange performance information 202, the price information 204, and the payment information 206.
  • the information input unit 162 manages the stock information 200, the interchange performance information 202, the price information 204, or the payment information 206 input on the input screen. Transmit to device 104.
  • the environmental load goods transfer information 212 is transmitted instead of the accommodation record information 202
  • the event information 310 is transmitted instead of the accommodation record information 202 in the third embodiment.
  • the accommodation management device 104 records the debt information and debt information related to the accommodation of goods (energy, etc.).
  • the information acquisition unit 164 acquires the evaluation information 208 (including balance information of goods, services, energy, etc.) generated by the accommodation management device 104 from the accommodation management device 104 and stores it in the storage unit 152.
  • the information acquisition unit 164 may acquire the evaluation information 208 periodically provided from the accommodation management device 104 or may request the accommodation management device 104 to provide the evaluation information 208 according to a user instruction.
  • the display control unit 160 displays the evaluation information 208 acquired by the information acquisition unit 164 or the evaluation information 208 stored in the storage unit 152 on a predetermined display device.
  • the user may display the stock information 200 and the evaluation information 208 regarding the past accommodation, and determine whether or not to allow the goods or services currently in stock to be accommodated to other users. In the second embodiment, it may be determined whether or not to transfer environmental load goods to another entity.
  • the accommodation is decided (when the accommodation is executed)
  • the user may input the current accommodation result information 202 on the input screen and register the inputted accommodation result information 202 in the accommodation management device 104.
  • the user may display the evaluation information 208 stored in the storage unit 152 to check the current accommodation status, offset result, and the like.
  • the information input unit 162 displays the request or instruction. May be transmitted to the accommodation management device 104.
  • the accommodation management device 104 may determine that the evaluation timing has been reached in response to this request or instruction, and may execute an evaluation process regarding accommodation (also referred to as a settlement process by ex-post price evaluation).
  • the information acquisition unit 164 may acquire the evaluation information 208 that is a result of the evaluation process by the accommodation management device 104 and store it in the evaluation information holding unit 128.
  • the display control unit 160 may display the evaluation information 208 acquired by the information acquisition unit 164.
  • the information terminal 102 may be provided for each user, may be provided only for an administrator who manages accommodation within the community, or may be shared by a plurality of users within the community.
  • consumption goods such as rice, soy sauce, and miso are described as examples of accommodation of goods and services that do not involve the movement of money. It can also be applied to the interchange of goods and services. Furthermore, it can be applied to exchange of electric energy with other energy such as heat and gas (conversation), exchange of stored electric energy with distributed electric energy (conversation), and exchange of energy of different media (conversation). it can.
  • the industrial waste has been described as an environmental load good, but an environmental load substance such as CO 2 may be the target.
  • the description has been made on the production, distribution, provision, etc. as the interchange of goods and services whose prices are not fixed in advance, but not only the interchange within the enterprise but also the interchange between companies As good as
  • the evaluation timing described in each of the above embodiments may be the end of the month, the end of the fiscal year, the end of the fiscal year, or the like as a default.
  • the evaluation unit may start generation processing of various evaluation information after receiving an evaluation information generation instruction based on preset time information or an arbitrary evaluation information generation instruction (input from a user terminal or the like). Good.
  • the evaluation information providing unit may distribute the generated evaluation information to the transmission source of the evaluation information generation instruction or to a predetermined terminal device.
  • the evaluation unit starts an aggregation process after detecting an evaluation information request signal from a local input device or a remote information terminal, generates an aggregation result (evaluation information), and stores it in a predetermined data storage unit. Thereafter, the counting result (evaluation information) may be distributed to the request source. If the evaluation information request signal has not been received by a predetermined timing (for example, the end of the month, the end of the fiscal year, the end of the fiscal year, etc.), the evaluation unit generates an aggregation result (evaluation information) as if the evaluation information request signal was received Then, the data may be stored in a predetermined data storage unit, and then the counting result (evaluation information) may be distributed to a predetermined external device.
  • a predetermined timing for example, the end of the month, the end of the fiscal year, the end of the fiscal year, etc.
  • the accommodation management device 104 (environmental load transfer management device 224) further includes a pseudo signal input unit that inputs a pseudo signal in place of the evaluation information request signal to the evaluation unit, and the evaluation unit detects the input of the pseudo signal.
  • An aggregation result (evaluation information) may be generated in response to this.
  • Energy, etc.” described in the specification or claims may be a generic term for energy, environmentally hazardous goods, and waste.
  • energy, etc.” may include electricity, gas, heat, environmental impact goods, used tempura oil, garbage for biofuel, alcohol, methane gas, biochip, thermal drainage, geothermal hot water, metal scraps, etc. Good.
  • the “environmental impact goods” described in the specification or claims may be a general term for waste and pollutants.
  • the “environmental load” may include waste that cannot be reused, and may include waste other than used tempura oil, biofuel waste, alcohol, methane gas, and the like.
  • interchange management system 100 interchange management system, 104 interchange management device, 129 exchange rate holding section, 132 interchange performance acquisition section, 134 claims and debt recording section, 138 evaluation section, 140 evaluation information provision section, 144 exchange rate acquisition section, 210 exchange rate, 220 environment Load goods transfer management system, 224 Environmental load goods transfer management device.
  • the present invention can be used in a system that manages the accommodation or transfer of goods.

Abstract

The exchange management system 100 is provided with: an exchange management device 104 for managing mutual exchange of energy and the like between a first party and a second party; and an information terminal 102 for inputting exchange result information of the energy and the like to the exchange management device 104. The exchange management device 104 records credit information and debt information pertaining to the energy and the like on the basis of the exchange result information of the energy and the like which is input from the information terminal 102, said information associating an exchange source, an exchange destination, the exchanged goods or service, and the amount exchanged with one another. The exchange management device 104 generates account balance information pertaining to a certain party by aggregating the party's credit information and/or debt information pertaining to the energy and the like.

Description

融通管理システム、融通管理装置、環境負荷財移転管理装置、情報端末、融通管理方法およびコンピュータプログラムAccommodation management system, accommodation management device, environmental load goods transfer management device, information terminal, accommodation management method, and computer program
 本発明はデータ処理技術に関し、特に融通管理システム、融通管理装置、環境負荷財移転管理装置、情報端末、融通管理方法およびコンピュータプログラムに関する。 The present invention relates to a data processing technique, and more particularly to an accommodation management system, an accommodation management device, an environmental load goods transfer management device, an information terminal, an accommodation management method, and a computer program.
 本発明者は、交換代数を適用して実物の取引を記録する手法を提案している(例えば非特許文献1参照)。 The present inventor has proposed a method of recording real transactions by applying an exchange algebra (see, for example, Non-Patent Document 1).
 「市場」という仕組みは、近代資本主義の発明品であり、交換対象の財やサービスの価格を事前に評価することで、互いに面識のない多数の人々の間で財やサービスの交換を可能にする。また市場によって結果的に需給が均衡するとされている。しかし、比較的小規模なコミュニティ内で互いに面識のあるメンバ間で財やサービスを融通しあう場合、財やサービスに事前に価格づけすることはなじまないことが多々ある。市場的な価格づけに基づく需給は、コミュニティ内での相互融通の適切性を必ずしも保証しないからである。また、融通対象の財やサービスに対する事前の価格づけが困難なこともある。 The “market” system is an invention of modern capitalism, and it is possible to exchange goods and services among many people who are not acquainted with each other by evaluating the prices of goods and services to be exchanged in advance. To do. As a result, the supply-demand balance is said to be balanced by the market. However, when goods and services are interchanged among members who are familiar with each other in a relatively small community, it is often unfamiliar to price goods and services in advance. This is because supply and demand based on market pricing does not necessarily guarantee the appropriateness of mutual accommodation within the community. In addition, it may be difficult to pre-prioritize the goods and services to be accommodated.
 持続可能な融通型のシステムを実現するためには、融通を行う主体間で一方的な有利や不利が生じないようにバランスを取る必要があると本発明者は考えた。例えば、財やサービスの相互融通が行われた場合に、事後のあるタイミングでは金銭的または実物的な清算が必要になる。しかし、このような融通型のシステムを適切に管理する具体的な方法はこれまで十分に提案されていなかった。 In order to realize a sustainable and flexible system, the present inventor has considered that it is necessary to balance so that unilateral advantages and disadvantages do not occur between the main bodies performing the accommodation. For example, when mutual accommodation of goods and services is performed, financial or real liquidation is required at a certain timing after the fact. However, a concrete method for appropriately managing such a flexible system has not been sufficiently proposed so far.
 本発明は上記課題を鑑みてなされたものであり、その主な目的は、複数の主体間でなされる財の融通を適切に管理することを支援する技術を提供することである。 The present invention has been made in view of the above-mentioned problems, and its main purpose is to provide a technology that supports appropriately managing the accommodation of goods among a plurality of entities.
 上記課題を解決するために、本発明のある態様の融通管理システムは、第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理する融通管理装置と、第1の主体と第2の主体間でのエネルギー等の融通実績情報を融通管理装置へ入力する情報端末と、を備える。融通管理装置は、情報端末から入力されたエネルギー等の融通実績情報に基づいて、エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、エネルギー等についての債権情報と債務情報を記録する記録部と、ある主体に関するエネルギー等の債権情報と債務情報の少なくとも一方を集計することにより、当該主体に関するエネルギー等の残高情報を生成する評価部と、を含む。 In order to solve the above problems, an accommodation management system according to an aspect of the present invention is an energy, waste, or pollutant between the first main body and the second main body (hereinafter referred to as “energy etc.”). And an information terminal that inputs information on accommodation results such as energy between the first entity and the second entity to the accommodation management device. The accommodation management device is information that associates the accommodation source, accommodation destination, accommodation target, and accommodation amount of energy, etc. based on the accommodation information of energy etc. input from the information terminal. A recording unit that records debt information; and an evaluation unit that generates balance information such as energy related to the subject by aggregating at least one of debt information and debt information related to the subject.
 本発明の別の態様は、融通管理装置である。この装置は、第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理する融通管理装置であって、第1の主体と第2の主体間でのエネルギー等の融通実績情報を取得する融通実績取得部と、取得された融通実績情報に基づいて、エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、エネルギー等についての債権情報と債務情報を記録する記録部と、ある主体に関するエネルギー等の債権情報と債務情報の少なくとも一方を集計することにより、当該主体に関するエネルギー等の残高情報を生成する評価部と、を備える。 Another aspect of the present invention is an accommodation management device. This apparatus is an interchange management apparatus that manages mutual interchange of energy, waste, pollutants, etc. (hereinafter referred to as “energy etc.”) between a first main body and a second main body. Acquired information such as energy exchange between the main entity and the second entity, and based on the acquired accommodation information, the energy source, accommodation destination, accommodation target, and amount of accommodation A balance of energy, etc. related to the subject by counting at least one of the information such as energy, etc. An evaluation unit that generates information.
 本発明のさらに別の態様もまた、融通管理装置である。この装置は、第1の主体から第2の主体へ金銭の移動を伴わずに財が融通された場合に、融通量に応じた債権の大きさを財の計量単位で示す債権情報を第1の主体に対応付けて記録するとともに、融通量に応じた債務の大きさを財の計量単位で示す債務情報を第2の主体に対応付けて記録する記録部と、所定の評価タイミングに至った場合に、記録部により1つの主体に対応付けて記録された債権情報と債務情報の少なくとも一方を集計した残高情報を生成する評価部と、を備える。 Still another aspect of the present invention is also an accommodation management device. This apparatus is configured to display the first receivable information indicating the size of the receivable in accordance with the accommodation amount in the unit of measurement of the goods when the goods are accommodated without transferring money from the first entity to the second entity. And a recording unit that records debt information indicating the size of the debt according to the amount of accommodation in the unit of measurement of the goods in association with the second entity, and has reached a predetermined evaluation timing And an evaluation unit that generates balance information obtained by tabulating at least one of receivable information and debt information recorded in association with one entity by the recording unit.
 本発明のさらに別の態様は、環境負荷財移転管理装置である。この装置は、第1の主体から第2の主体へマイナスの価値を有する財である環境負荷財が金銭の移動を伴わずに移転された場合に、移転量に応じた債務の大きさを環境負荷財の計量単位で示す債務情報を第1の主体に対応付けて記録するとともに、移転量に応じた債権の大きさを環境負荷財の計量単位で示す債権情報を第2の主体に対応付けて記録する記録部と、所定の評価タイミングに至った場合に、記録部により1つの主体に対応付けて記録された債権情報と債務情報の少なくとも一方を集計した情報を生成する評価部と、を備える。 Still another aspect of the present invention is an environmental load goods transfer management device. This device is designed to reduce the amount of debt in accordance with the amount transferred when an environmentally impacted goods, which has a negative value, is transferred from the first entity to the second entity without the movement of money. The debt information indicated in the unit of measurement of the load goods is recorded in association with the first entity, and the claim information indicating the size of the claim according to the transfer amount in the unit of measurement of the environmental load goods is associated with the second entity. A recording unit that records the information, and an evaluation unit that generates information in which at least one of the debt information and the debt information recorded in association with one entity by the recording unit when the predetermined evaluation timing is reached, Prepare.
 本発明のさらに別の態様は、情報端末である。この情報端末は、第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理する装置と通信網を介して接続される情報端末であって、第1の主体と第2の主体間でのエネルギー等の融通実績情報を管理する装置へ送信することにより、管理する装置に、エネルギー等の融通実績情報に基づいて、エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、エネルギー等についての債権情報と債務情報を記録させる送信部と、管理する装置により生成された残高情報であって、ある主体に関するエネルギー等の債権情報と債務情報の少なくとも一方を集計することにより生成されたエネルギー等の残高情報を取得し、取得したエネルギー等の残高情報を表示装置に表示させる表示部と、を備える。 Still another aspect of the present invention is an information terminal. This information terminal is connected via a communication network to a device that manages mutual interchange of energy, waste, or pollutants (hereinafter referred to as “energy etc.”) between the first entity and the second entity. The information terminal is configured to transmit the information such as energy exchange between the first entity and the second entity to the device that manages the transaction information based on the information such as energy exchange. This is information that associates the source of energy, the destination of accommodation, the target of accommodation, the amount of accommodation, and the balance information generated by the transmitter that records the debt information and debt information on the energy, etc., and the managing device. To obtain the balance information of energy, etc. generated by counting at least one of debt information and debt information of energy, etc. related to a certain entity, and display the acquired balance information of energy, etc. Comprising a display unit for displaying the location, the.
 本発明のさらに別の態様もまた、情報端末である。この情報端末は、第1の主体と第2の主体間における金銭の移動を伴わない財の融通を管理する装置と通信網を介して接続される情報端末であって、第1の主体から第2の主体へ金銭の移動を伴わずに財が融通されたことを示す情報を管理する装置へ送信することにより、管理する装置に、財の融通量に応じた債権の大きさを財の計量単位で示す債権情報を第1の主体に対応付けて記録させるとともに、財の融通量に応じた債務の大きさを財の計量単位で示す債務情報を第2の主体に対応付けて記録させる送信部と、管理する装置により生成された残高情報であって、1つの主体に対応付けて記録された債権情報と債務情報の少なくとも一方を集計した残高情報を取得し、取得した残高情報を表示装置に表示させる表示部と、を備える。 Still another aspect of the present invention is also an information terminal. This information terminal is an information terminal connected via a communication network to a device that manages the accommodation of goods without money transfer between a first entity and a second entity, By sending information to the management device that indicates that the goods have been accommodated without transferring money to the two entities, the amount of receivables corresponding to the amount of goods accommodated in the management device is measured. Sending the debt information indicated by the unit in association with the first entity and recording the debt information corresponding to the amount of the goods in accordance with the amount of the goods in the unit of measurement recorded in association with the second entity And balance information generated by a managing device and balance information obtained by tabulating at least one of receivable information and debt information recorded in association with one entity, and displaying the acquired balance information A display unit to be displayed.
 本発明のさらに別の態様もまた、情報端末である。この情報端末は、マイナスの価値を有する財である環境負荷財について、第1の主体と第2の主体間における金銭の移動を伴わない環境負荷財の移転を管理する装置と通信網を介して接続される情報端末であって、第1の主体から第2の主体へ金銭の移動を伴わずに環境負荷財が移転されたことを示す情報を管理する装置へ送信することにより、管理する装置に、環境負荷財の移転量に応じた債務の大きさを環境負荷財の計量単位で示す債務情報を第1の主体に対応付けて記録させるとともに、移転量に応じた債権の大きさを環境負荷財の計量単位で示す債権情報を第2の主体に対応付けて記録させる送信部と、管理する装置により生成された残高情報であって、1つの主体に対応付けて記録された債権情報と債務情報の少なくとも一方を集計した残高情報を取得し、取得した残高情報を表示装置に表示させる表示部と、を備える。 Still another aspect of the present invention is also an information terminal. This information terminal uses a communication network and a device that manages the transfer of environmentally hazardous goods that do not involve the movement of money between the first entity and the second entity for environmentally hazardous goods that are goods having a negative value. An information terminal to be connected, the device managing by transmitting information indicating that the environmental load has been transferred from the first entity to the second entity without transferring money In addition, the debt information indicating the size of the debt according to the amount transferred of the environmental load goods in the unit of measurement of the environmental load goods is recorded in association with the first entity, and the size of the claim according to the amount transferred is set to the environment. A transmission unit that records the claim information indicated by the unit of measurement of the load goods in association with the second entity, and balance information generated by the managing device, which is recorded in association with one entity; Collect at least one of the debt information Comprising the balance information acquired with a display unit for displaying the acquired balance information to the display device.
 本発明のさらに別の態様は、融通管理方法である。この方法は、第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理する方法であって、第1の主体と第2の主体間でのエネルギー等の融通実績情報を取得するステップと、取得された融通実績情報に基づいて、エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、エネルギー等についての債権情報と債務情報を記録するステップと、ある主体に関するエネルギー等の債権情報と債務情報の少なくとも一方を集計することにより、当該主体に関するエネルギー等の残高情報を生成するステップと、をコンピュータが実行する。 Still another aspect of the present invention is an accommodation management method. This method is a method for managing mutual interchange of energy, waste, pollutants, etc. (hereinafter referred to as “energy etc.”) between a first entity and a second entity. Information on the accommodation of information such as energy between the second entity and the second entity, and information that associates the accommodation source, accommodation destination, accommodation target, and accommodation amount of energy etc. based on the obtained accommodation performance information Yes, a step of recording credit information and debt information about energy, etc., and a step of generating balance information such as energy about the subject by counting at least one of the credit information and debt information about the subject, etc. The computer executes.
 なお、以上の構成要素の任意の組合せ、本発明の表現を装置、方法、システム、プログラム、プログラムを格納した記録媒体などの間で変換したものもまた、本発明の態様として有効である。 It should be noted that any combination of the above-described constituent elements and the expression of the present invention converted between the apparatus, method, system, program, recording medium storing the program, etc. are also effective as an aspect of the present invention.
 本発明によれば、複数の主体間でなされる財の融通を適切に管理することを支援できる。 According to the present invention, it is possible to support appropriately managing the accommodation of goods among a plurality of entities.
売上伝票の例を示す図である。It is a figure which shows the example of a sales slip. 前提技術2のデータ編集装置の機能構成を示すブロック図である。It is a block diagram which shows the function structure of the data editing apparatus of the base technology 2. 会計型データを操作するためのユーザコードの一例を示す図である。It is a figure which shows an example of the user code for operating accounting type data. 図3のユーザコードに対応する実行コードを示す図である。It is a figure which shows the execution code corresponding to the user code of FIG. 図3のユーザコードに対応する実行コードを示す図である。It is a figure which shows the execution code corresponding to the user code of FIG. レコード型データを操作するためのユーザコードの一例を示す図である。It is a figure which shows an example of the user code for operating record type data. 図5のユーザコードに対応する実行コードを示す図である。It is a figure which shows the execution code corresponding to the user code of FIG. 図5のユーザコードに対応する実行コードを示す図である。It is a figure which shows the execution code corresponding to the user code of FIG. データ編集装置の動作を示すフローチャートである。It is a flowchart which shows operation | movement of a data editing apparatus. 第1実施形態の融通管理システムの構成を示す図である。It is a figure which shows the structure of the accommodation management system of 1st Embodiment. 融通管理装置の動作を説明するフローチャートである。It is a flowchart explaining operation | movement of an accommodation management apparatus. 第4変形例の融通管理システムの構成を示す図である。It is a figure which shows the structure of the accommodation management system of a 4th modification. 第2実施形態の環境負荷財移転管理システムの構成を示す図である。It is a figure which shows the structure of the environmental load goods transfer management system of 2nd Embodiment. ある企業における様々な取引を実物簿記記述により記録したデータを示す図である。It is a figure which shows the data which recorded various transactions in a certain company by real bookkeeping description. ある企業における様々な取引を実物簿記記述により記録したデータを示す図である。It is a figure which shows the data which recorded various transactions in a certain company by real bookkeeping description. 価格情報を示す図である。It is a figure which shows price information. 実物簿記データを金額表示へ変換した財務会計データを示す図である。It is a figure which shows the financial accounting data which converted real bookkeeping data into the amount display. 実物簿記データを金額表示へ変換した財務会計データを示す図である。It is a figure which shows the financial accounting data which converted real bookkeeping data into the amount display. 第3実施形態の企業状態管理システムの構成を示す図である。It is a figure which shows the structure of the company state management system of 3rd Embodiment. 第4実施形態の融通管理システムの構成を示す図である。It is a figure which shows the structure of the accommodation management system of 4th Embodiment.
 (前提技術1)
 本発明の実施の形態の構成を説明する前に、本実施の形態の前提となる交換代数について説明する。
(Prerequisite technology 1)
Before describing the configuration of the embodiment of the present invention, an exchange algebra that is a premise of the present embodiment will be described.
 本発明者は、以下に示す2つのデータ構造により、企業等の組織における8~9割のデータを表現することができると考えた。
 1.多分類数値型(以下、「会計型データ」とも呼ぶ。)
 データの値とデータの属性(以下、「基底」とも呼ぶ。)の組み合わせであり、データの値として数値が用いられ、データの属性として名称・単位・時間・主体が用いられる。例えば、40<現金,円>+30<ミカン,個>・・・と表現される。
 2.多分類混合型(以下、「レコード型データ」とも呼ぶ。)
 データの値と基底の組み合わせであり、データの値および基底には数値や数値以外の様々なリテラルが用いられる。例えば、55<年齢>+山田太郎<名前>+津軽<好きな果物>・・・と表現される。
 以下では、主に会計型データについて詳細に説明する。
The present inventor considered that 80 to 90% of data in an organization such as a company can be expressed by the following two data structures.
1. Multi-category numeric type (hereinafter also referred to as “accounting data”)
A combination of a data value and a data attribute (hereinafter also referred to as “base”), a numerical value is used as the data value, and a name, unit, time, and subject are used as the data attribute. For example, 40 <cash, yen> +30 <mandarin orange, pieces>.
2. Multi-category mixed type (hereinafter also referred to as “record type data”)
It is a combination of a data value and a base, and various literals other than numerical values and numerical values are used for the data value and the base. For example, 55 <age> + Taro Yamada <name> + Tsugaru <favorite fruit>.
Hereinafter, the accounting type data will be mainly described in detail.
 会計型データは、何らかの分類された項目ごとに与えられた数値データをまとめて表現し、その上で演算を行うための代数系(以下、「交換代数」とも呼ぶ。)に属するものであり、交換代数データとも言える。会計型データにおける基底(すなわち分類項目)は、<名称,単位,時間,主体>と4つの項目からなる。データは、1以上の基底に対する値の組み合わせ、言い換えれば、1以上の基底に対する値の和で表現される。
 例1:x=200<リンゴ,円,#,#>+400<さんま,円,#,#>
 例2:y=200<リンゴ,円,2006年第1四半期,#>+400<リンゴ,円,2006年第2四半期,#>+720<リンゴ,円,2006年第3四半期,#>
 上記の例1では時間と主体が省略されており、例2では主体が省略されている。例2は時系列データが表現されたものとも言える。また基底の主体には企業名等の組織の識別情報が設定されてもよい。
Accounting-type data belongs to an algebraic system (hereinafter also referred to as “exchange algebra”) for expressing numerical data given for each classified item in a lump and performing operations on it. It can also be said to be exchange algebra data. The basis (namely, classification item) in accounting type data consists of four items: <name, unit, time, subject>. Data is represented by a combination of values for one or more bases, in other words, a sum of values for one or more bases.
Example 1: x = 200 <apple, circle, #, #> + 400 <sanma, circle, #, #>
Example 2: y = 200 <apple, yen, first quarter of 2006, #> + 400 <apple, yen, second quarter of 2006, #> + 720 <apple, yen, third quarter of 2006, #>
In Example 1 above, the time and subject are omitted, and in Example 2, the subject is omitted. Example 2 can also be said to represent time-series data. Further, organization identification information such as a company name may be set in the base subject.
 交換代数による表現のメリットとして、様々な基底(分類)を用いてデータを表現できること、またプログラムコードではなく人間に解釈容易な文字で基底を表現できることが挙げられる。さらにまた、後述するように振替という演算による統一的なデータ編集が可能になる。 メ リ ッ ト Advantages of representation by exchange algebra include that data can be expressed using various bases (classifications), and that bases can be expressed by characters that are easy for humans to interpret rather than program codes. Furthermore, as will be described later, unified data editing can be performed by calculation called transfer.
 前提技術の交換代数では、マイナスの数値の代わりに^(ハット)という記号を用いる。例えばx=20^<リンゴ,#,#,#>はリンゴが20減ることを示す。言い換えれば、^はある項目に対して相殺すべき反対項目を意味する基底を示す。また相殺操作を表す作用素(オペレータ)として「~(バー)」を導入する。以下例を示す。
 x1=30<現金>+20<リンゴ>+50<負債>
 y1=^x1=30^<現金>+20^<リンゴ>+50^<負債>
 ~(y1+x1)=(30^<現金>+20^<リンゴ>+50^<負債>)+(30<現金>+20<リンゴ>+50<負債>)=0
In the exchange algebra of the base technology, the symbol ^ (hat) is used instead of a negative numerical value. For example, x = 20 ^ <apple, #, #, #> indicates that the number of apples is reduced by 20. In other words, ^ indicates a basis that means an opposite item to be offset against an item. In addition, “˜ (bar)” is introduced as an operator (operator) representing the canceling operation. An example is shown below.
x1 = 30 <cash> +20 <apple> +50 <liability>
y1 = ^ x1 = 30 ^ <cash> + 20 ^ <apple> + 50 ^ <liability>
~ (Y1 + x1) = (30 ^ <cash> + 20 ^ <apple> + 50 ^ <liability>) + (30 <cash> +20 <apple> +50 <liability>) = 0
 次に、交換代数による振替え操作について説明する。簿記では振替という操作がある。これは一種の分類替え(基底変換)の操作と言える。ここでは、図1の(a)に示す八百屋の売上伝票を図1の(b)に示す売上伝票へ振替える例を示す。 Next, the transfer operation by exchange algebra will be described. In bookkeeping, there is an operation called transfer. This can be said to be a kind of classification change (basic conversion) operation. Here, an example in which the sales slip of the greengrocer shown in FIG. 1A is transferred to the sales slip shown in FIG.
 図1の(a)および(b)で示す取引は円表示で以下のように表現できる。
 x1=200<現金,円>+100^<リンゴ,円>+100<利益,円>
 x2=50<光熱費,円>+50^<現金,円>
 x3=100^<利益,円>+100<営業収益,円>
 x4=50^<営業収益,円>+50^<光熱費,円>
 y=x1+x2+x3+x4=(200<現金,円>+100^<リンゴ,円>+100<利益,円>)+(50<光熱費,円>+50^<現金,円>)+(100^<利益,円>+100<営業収益,円>)+(50^<営業収益,円>+50^<光熱費,円>)
 ~y=150<現金,円>+100^<リンゴ,円>+50<営業収益,円>
The transactions shown in (a) and (b) of FIG. 1 can be expressed as follows in a yen display.
x1 = 200 <cash, yen> + 100 ^ <apple, yen> +100 <profit, yen>
x2 = 50 <Utilities, yen> + 50 ^ <cash, yen>
x3 = 100 ^ <profit, yen> +100 <operating revenue, yen>
x4 = 50 ^ <Operating revenue, yen> + 50 ^ <Utilities, yen>
y = x1 + x2 + x3 + x4 = (200 <cash, yen> + 100 ^ <apple, yen> +100 <profit, yen>) + (50 <utilities, yen> + 50 ^ <cash, yen>) + (100 ^ <profit, yen > +100 <Operating revenue, yen>) + (50 ^ <Operating revenue, yen> + 50 ^ <Utilities, yen>)
~ Y = 150 <cash, yen> + 100 ^ <apple, yen> +50 <operating revenue, yen>
 次に、振替え操作と見なすアグリゲーション(合併)と按分について説明する。
 1.アグリゲーション
 300円の津軽と200円の富士と100円の紅玉(いずれもリンゴの1品種)があったとする。これを、x=300<津軽,円>+200<富士,円>+100<紅玉,円>と表現する。この津軽・富士・紅玉を「リンゴ」とまとめて分類する操作も一種の振替であり、アグリゲーションとよぶ。なお前提として{津軽,富士,紅玉}-->{リンゴ}という対応関係のマップが与えられている必要がある。
Next, aggregation (merger) and apportioning that are regarded as transfer operations will be described.
1. Aggregation Suppose that there are 300 yen Tsugaru, 200 yen Fuji, and 100 yen red ball (all of which are apple varieties). This is expressed as x = 300 <Tsugaru, Yen> +200 <Fuji, Yen> +100 <Kotama, Yen>. The operation of classifying Tsugaru, Fuji, and Kodama together as an “apple” is also a kind of transfer, called aggregation. As a premise, it is necessary to have a correspondence map of {Tsugaru, Fuji, Kodama}-> {Apple}.
 この例では上記の対応関係のマップにしたがって、F(x)=300^<津軽,円>+200^<富士,円>+100^<紅玉,円>+300<リンゴ,円>+200<リンゴ,円>+100<リンゴ,円>、という元を生成する。基底<リンゴ>の値は、集約対象の基底<津軽>、<富士>、<紅玉>のそれぞれに対する値である。言い換えれば、集約対象の基底<津軽>、<富士>、<紅玉>のそれぞれに対する値の集計値が、基底<リンゴ>の値として算出される。 In this example, F (x) = 300 ^ <Tsugaru, Yen> + 200 ^ <Fuji, Yen> + 100 ^ <Red Ball, Yen> +300 <Apple, Yen> +200 <Apple, Yen> An element of +100 <apple, circle> is generated. The value of the base <apple> is a value for each of the bases <Tsugaru>, <Fuji>, and <Kodama> to be aggregated. In other words, the total value of the values for the bases <Tsugaru>, <Fuji>, and <Kodama> to be aggregated is calculated as the value of the base <apple>.
 アグリゲーションを表す振替G(x)は、F(x)を用いて、~{x+F(x)}で与えられる。すなわち、G(x)=~{x+F(x)}=(300<津軽,円>+200<富士,円>+100<紅玉,円>)+(300^<津軽,円>+200^<富士,円>+100^<紅玉,円>+300<リンゴ,円>+200<リンゴ,円>+100<リンゴ,円>)=600<リンゴ,円>、となる。 Transfer G (x) representing the aggregation is given by ~ {x + F (x)} using F (x). That is, G (x) = ˜ {x + F (x)} = (300 <Tsugaru, Yen> +200 <Fuji, Yen> +100 <Burong, Yen>) + (300 ^ <Tsugaru, Yen> + 200 ^ <Fuji, Yen > + 100 ^ <Red ball, circle> +300 <apple, circle> +200 <apple, circle> +100 <apple, circle>) = 600 <apple, circle>.
 2.按分
 按分とは、1つの分類項目をさらに細かく複数の分類項目へ分割することである。例えば、アグリゲーションに示した例では基底<リンゴ>に対応する値を、津軽・富士・紅玉へ分割することを意味する。なお前提として{リンゴ}-->{津軽,富士,紅玉}の按分比率が与えられている必要があり、ここでは1:1:1であることとする。
2. Apportioning Apportioning means that one classification item is further divided into a plurality of classification items. For example, in the example shown in the aggregation, this means that the value corresponding to the base <apple> is divided into Tsugaru, Fuji, and Kodama. As a premise, it is necessary that a prorated ratio of {apple}-> {Tsugaru, Fuji, Kodama} is given, which is 1: 1: 1 here.
 この例では上記の按分比率にしたがって、x=600<リンゴ,円>に対して、F(x)=600^<リンゴ,円>+200<津軽,円>+200<富士,円>+200<紅玉,円>、という元を生成する。
 按分を表す振替えG(x)は、F(x)を用いて、~{x+F(x)}で与えられる。すなわち、G(x)=~{x+F(x)}=600<リンゴ,円>+(600^<リンゴ,円>+200<津軽,円>+200<富士,円>+200<紅玉,円>)=200<津軽,円>+200<富士,円>+200<紅玉,円>、となる。
In this example, F (x) = 600 ^ <apple, circle> +200 <Tsugaru, circle> +200 <Fuji, circle> +200 <song, An element such as a circle> is generated.
The transfer G (x) representing apportionment is given by ˜ {x + F (x)} using F (x). That is, G (x) = ˜ {x + F (x)} = 600 <apple, circle> + (600 ^ <apple, circle> +200 <Tsugaru, circle> +200 <Fuji, circle> +200 <red ball, circle>) = 200 <Tsugaru, Yen> +200 <Fuji, Yen> +200 <Hot, Yen>.
 (前提技術2)
 以下、前提技術1の交換代数の考え方を利用してデータ編集処理を実行する情報処理装置(以下、「データ編集装置」と呼ぶ。)について説明する。前提技術2において、ユーザは、対象がその集合に属するための必要十分条件を与えることによって集合を記述する方法である内包的記法を用いて、データの編集内容を記述する。前提技術2のデータ編集装置は、内包的記法により記述された編集内容に基づいて、集合の要素をすべて列挙することで集合を記述する方法である外延的記法で記述されたプログラムコードを出力する。そして、編集対象のデータを、交換代数に対応する形式のデータオブジェクトとしてメモリに読み込み、上記のプログラムコードを実行することによりデータの編集処理を実行する。
(Base technology 2)
Hereinafter, an information processing apparatus (hereinafter referred to as “data editing apparatus”) that performs data editing processing using the concept of the exchange algebra of the base technology 1 will be described. In the base technology 2, the user describes the edited contents of data using an inclusive notation which is a method of describing a set by giving necessary and sufficient conditions for an object to belong to the set. The data editing apparatus of the base technology 2 outputs a program code described in an extended notation, which is a method of describing a set by enumerating all elements of the set based on the editing content described in the inclusive notation. . Then, the data to be edited is read into the memory as a data object having a format corresponding to the exchange algebra, and the data editing process is executed by executing the program code.
 図2は、前提技術2のデータ編集装置10の機能構成を示すブロック図である。データ編集装置10は、データ保持部12と、コード対応関係テーブル14と、集約規則テーブル16と、按分規則テーブル18と、コード取得部20と、コード生成部22と、編集処理部24を備える。 FIG. 2 is a block diagram showing a functional configuration of the data editing apparatus 10 of the base technology 2. The data editing apparatus 10 includes a data holding unit 12, a code correspondence table 14, an aggregation rule table 16, a distribution rule table 18, a code acquisition unit 20, a code generation unit 22, and an editing processing unit 24.
 本明細書のブロック図において示される各ブロックは、ハードウェア的には、コンピュータのCPUをはじめとする素子や機械装置で実現でき、ソフトウェア的にはコンピュータプログラム等によって実現されるが、ここでは、それらの連携によって実現される機能ブロックを描いている。したがって、これらの機能ブロックはハードウェア、ソフトウェアの組合せによっていろいろなかたちで実現できることは、当業者には理解されるところである。例えば、図2の各機能ブロックは、ソフトウェアとして記録媒体に格納されデータ編集装置10のハードディスクにインストールされ、データ編集装置10のメインメモリに適宜読み出されてCPUにて実行されてもよい。 Each block shown in the block diagram of the present specification can be realized in terms of hardware by an element such as a CPU of a computer or a mechanical device, and in terms of software, it can be realized by a computer program or the like. The functional block realized by those cooperation is drawn. Therefore, those skilled in the art will understand that these functional blocks can be realized in various forms by a combination of hardware and software. For example, each functional block of FIG. 2 may be stored in a recording medium as software, installed in the hard disk of the data editing apparatus 10, and appropriately read into the main memory of the data editing apparatus 10 and executed by the CPU.
 データ保持部12は、編集対象となる編集前のデータと編集後のデータとを保持する記憶領域である。データ保持部12は、編集前のデータと編集後のデータのそれぞれについて、データの値と基底とを対応づけたCSV(Comma Separated Values)ファイルを保持する。例えば、CSVファイルの一行が「値,ハットの有無,名称,単位,時間,主体」となり、空白行が元(げん)の区切りを示してもよい。なおデータ保持部12は、データ編集装置10とは異なる情報処理装置、例えばデータベースサーバ内に設けられてもよいことはもちろんである。この場合、LAN・WAN・インターネット等の通信網を介して当該データベースサーバとデータ編集装置10が接続された情報処理システムが構築されてもよい。 The data holding unit 12 is a storage area that holds data before editing and data after editing. The data holding unit 12 holds a CSV (Comma Separated Values) file in which data values and bases are associated with each other before editing and after editing. For example, one line of the CSV file may be “value, presence / absence of hat, name, unit, time, subject”, and a blank line may indicate an original delimiter. Of course, the data holding unit 12 may be provided in an information processing apparatus different from the data editing apparatus 10, for example, a database server. In this case, an information processing system in which the database server and the data editing apparatus 10 are connected via a communication network such as LAN, WAN, or the Internet may be constructed.
 コード対応関係テーブル14は、データの編集内容(編集操作)を内包的記法により記述するためのプログラム言語(以下、「内包的記法言語」とも呼ぶ。)と、データの編集内容を外延的記法により記述するためのプログラム言語(以下、「外延的記法言語」)との対応関係を保持する記憶領域である。前提技術2における外延的記法言語はJava(登録商標)言語であることとするが、C言語等、他のプログラム言語であってもよい。 The code correspondence table 14 includes a program language (hereinafter also referred to as “inclusive notation language”) for describing data editing contents (editing operations) in an inclusive notation, and data editing contents in an extension notation. This is a storage area that holds a correspondence relationship with a programming language for description (hereinafter, “extended notation language”). The extended notation language in the base technology 2 is a Java (registered trademark) language, but may be another programming language such as a C language.
 内包的記法言語と外延的記法言語との対応関係は、例えば、内包的記法言語における編集操作を示すキーワードと、外延的記法言語におけるその編集操作を実現するためのロジックを実装したコード(関数)とを対応づけたものである。より具体的には、内包的記法言語における複数のデータから特定のデータを抽出する条件の記述は、外延的記法言語における複数のデータを逐次列挙するための繰り返し命令の記述と対応づけられる。また例えば、内包的記法言語において入力データを指定するコードと、外延的記法言語においてその入力データをメモリ内に読み込むロジックを実装したコードとを対応づけたものである。なお、対応関係の具体例は図3~図6において後述する。 Correspondence between inclusive notation language and extended notation language is, for example, a code (function) that implements a keyword that indicates an editing operation in an inclusive notation language and a logic for realizing the editing operation in an inclusive notation language. Are associated with each other. More specifically, a description of a condition for extracting specific data from a plurality of data in an inclusive notation language is associated with a description of a repetitive instruction for sequentially enumerating a plurality of data in an extended notation language. Also, for example, a code that specifies input data in an inclusive notation language is associated with a code that implements a logic that reads the input data into a memory in an extended notation language. A specific example of the correspondence will be described later with reference to FIGS.
 集約規則テーブル16は、アグリゲーション操作時に参照されるべき複数種類の基底の集約関係を定めた集約規則を保持する記憶領域である。集約規則は、例えば上述の{津軽,富士,紅玉}-->{リンゴ}という集約関係を定めたものである。複数種類の基底を集約する基底(上記例ではリンゴ)を以下では「集約基底」と呼ぶこととする。按分規則テーブル18は、按分操作時に参照される複数種類の基底の按分比率を定めた按分規則を保持する記憶領域である。按分規則は、例えば上述の{リンゴ}-->{津軽,富士,紅玉}という按分関係と、1:1:1という按分比率を定めたものである。 The aggregation rule table 16 is a storage area that holds an aggregation rule that defines an aggregation relationship of a plurality of types of bases that should be referred to during the aggregation operation. The aggregation rule defines, for example, the above-described aggregation relationship of {Tsugaru, Fuji, Kodama}-> {Apple}. A base that aggregates a plurality of types of bases (in the above example, an apple) is hereinafter referred to as an “aggregated base”. The apportionment rule table 18 is a storage area that holds apportionment rules that define the apportionment ratios of a plurality of types of bases that are referred to during apportionment operations. The apportionment rule defines, for example, the above-mentioned {apple}-> {Tsugaru, Fuji, Kodama} and an apportion ratio of 1: 1: 1.
 コード取得部20は、キーボード等の所定の入力装置を介してユーザにより入力されたプログラムコード(以下、「ユーザコード」とも呼ぶ。)を取得する。このユーザコードは、内包的記法言語で記述される。具体的なユーザコード例は後述する。 The code acquisition unit 20 acquires a program code (hereinafter also referred to as “user code”) input by a user via a predetermined input device such as a keyboard. This user code is described in an inclusive notation language. A specific user code example will be described later.
 コード生成部22は、コード対応関係テーブル14に保持された対応関係にしたがって、ユーザコードから、ユーザコードに記述されたデータ編集内容が外延的記法言語で記述されたプログラムコード(以下、「実行コード」とも呼ぶ。)を生成する。前提技術2における実行コードはJavaバイトコードであることとする。具体的には、ユーザコードに対応するJavaソースコードを生成し、そのソースコードをコンパイルすることによりJavaバイトコードを生成する。具体的な実行コード例は後述する。 In accordance with the correspondence stored in the code correspondence table 14, the code generation unit 22 generates a program code (hereinafter referred to as “execution code”) in which the data editing contents described in the user code are described in the extended notation language from the user code. Is also called.). The execution code in the base technology 2 is assumed to be a Java byte code. Specifically, a Java source code corresponding to the user code is generated, and a Java byte code is generated by compiling the source code. A specific execution code example will be described later.
 編集処理部24は、コード生成部22において生成された実行コードにしたがって、データ保持部12に保持された編集対象のデータを編集する。編集処理部24は、データ読込部26とデータ編集部28と編集結果出力部30を含む。なお、実行コードが所定の実行エンジンにおいて実行されることにより、編集処理部24(データ読込部26~編集結果出力部30)の機能が実現されてもよいことはもちろんである。例えば、実行コードがJavaバイトコードの場合、実行エンジンはJVM(Java Virtual Machine)となる。 The editing processing unit 24 edits the data to be edited held in the data holding unit 12 according to the execution code generated in the code generation unit 22. The editing processing unit 24 includes a data reading unit 26, a data editing unit 28, and an editing result output unit 30. It should be noted that the functions of the editing processing unit 24 (data reading unit 26 to editing result output unit 30) may be realized by executing the execution code in a predetermined execution engine. For example, when the execution code is a Java byte code, the execution engine is JVM (Java Virtual Machine).
 データ読込部26は、データ保持部12から編集対象のデータを読み込み、そのデータから、データの値と基底とが対応づけられたデータオブジェクトをメモリ上に生成する。データ編集部28は、データ読込部26において生成されたデータオブジェクトに対する操作を実行して編集結果のデータを設定する。編集結果出力部30は、データ読込部26において設定された編集結果のデータをCSVファイルとして記録し、データ保持部12へ格納する。 The data reading unit 26 reads the data to be edited from the data holding unit 12, and generates a data object in which the data value and the base are associated with each other from the data. The data editing unit 28 performs an operation on the data object generated by the data reading unit 26 and sets data of the editing result. The editing result output unit 30 records the editing result data set in the data reading unit 26 as a CSV file and stores it in the data holding unit 12.
 図3は、会計型データを操作するためのユーザコードの一例を示す。以下のコード例では、左端に行番号を示しており、その行番号によりコードの位置を適宜示す。図3では、編集対象データとして、200<現金>+100<小麦>という元と、200<現金>+200<大豆>という元を含む集合Cが指定されている。ここでは説明の簡明化のため編集対象データを直接入力しているが、典型的には入力ファイルとしてのCSVファイルの名称や、そのCSVファイルにおける入力データの記述位置が指定されることにより入力データを示すデータオブジェクトが生成される。 FIG. 3 shows an example of a user code for operating accounting type data. In the following code example, the line number is shown at the left end, and the position of the code is appropriately indicated by the line number. In FIG. 3, a set C including an element 200 <cash> +100 <wheat> and an element 200 <cash> +200 <soy> is designated as the edit target data. Here, the data to be edited is directly input for simplicity of explanation, but typically the input data is specified by specifying the name of the CSV file as the input file and the description position of the input data in the CSV file. A data object indicating is generated.
 図3の4行目では、交換代数のプロジェクション処理、すなわち指定された基底と一致する部分要素を抽出する射影操作が指定されている。具体的には、集合Cから基底<現金>もしくは<小麦>に該当し、かつ、値が設定済という条件を充足する元を抽出して集合asetへ代入する処理が指定されている。そして5行目でaset内の元の加算処理が指定されている。asetは200<現金>、100<小麦>、200<現金>を含むため、加算結果alphaは400<現金>+100<小麦>となる。ここでは説明の簡明化のため編集結果を標準出力へ出力することとしているが、典型的には出力ファイルとしてのCSVファイルが指定されて、当該CSVファイルに編集結果(ここでは加算結果alphaの内容)が記録される。 In the fourth line of FIG. 3, a projection operation of exchange algebra, that is, a projection operation for extracting a subelement that matches the specified base is specified. Specifically, a process is specified in which an element corresponding to the basis <cash> or <wheat> from the set C and satisfying the condition that the value has been set is extracted and substituted into the set set. In the fifth line, the original addition process in the asset is designated. Since the set includes 200 <cash>, 100 <wheat>, and 200 <cash>, the addition result alpha is 400 <cash> +100 <wheat>. Here, for the sake of simplification of explanation, the editing result is output to the standard output. Typically, a CSV file as an output file is specified, and the editing result (here, the contents of the addition result alpha) is specified in the CSV file. ) Is recorded.
 図4(a)は、図3のユーザコードに対応する実行コードを示す。具体的には図3の2行目に応じてコード生成部22が生成する実行コードであり、データ読込部26の機能に対応する。なお、前提技術2の説明では実行コードとして便宜的にJavaソースプログラムを示す。同図では、集合Cに対応するExAlgeSetオブジェクトに、200<現金>+100<小麦>という元に対応するExAlgeオブジェクト(15~23行目)と、200<現金>+200<大豆>という元に対応するExAlgeオブジェクト(24~32行目)が格納されている。 FIG. 4 (a) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the second line in FIG. 3 and corresponds to the function of the data reading unit 26. In the description of the base technology 2, a Java source program is shown as an execution code for convenience. In the figure, the ExAlgeSet object corresponding to the set C corresponds to the ExAlge object (15th to 23rd lines) corresponding to the element 200 <cash> +100 <wheat> and the element 200 <cash> +200 <soybean>. An ExAlge object (lines 24 to 32) is stored.
 図4(b)は、図3のユーザコードに対応する実行コードを示す。具体的には図3の4行目に応じてコード生成部22が生成する実行コードであり、データ編集部28の機能に対応する。同図では、集合Cに含まれる複数の元に対応するExAlgeオブジェクトを列挙するforループと、集合Dに含まれる複数の基底に対応するExBaseオブジェクトを列挙するforループとの2重ループの中で、プロジェクションメソッドが呼び出され、プロジェクション処理の結果がリストへ追加される。そして、そのリストから集合asetが設定されている。 FIG. 4 (b) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the fourth line in FIG. 3 and corresponds to the function of the data editing unit 28. In the figure, in a double loop of a for loop enumerating ExAlge objects corresponding to a plurality of elements included in the set C and a for loop enumerating ExBase objects corresponding to a plurality of bases included in the set D The projection method is called, and the result of the projection process is added to the list. A set asset is set from the list.
 図5は、レコード型データを操作するためのユーザコードの一例を示す。同図では、山田<name>+5<score>、田中<name>+3<score>、鈴木<name>+4<score>、佐藤<name>+2<score>、本田<name>+5<score>の5つの元を含む集合datasetが指定されている。 FIG. 5 shows an example of a user code for operating record type data. In the figure, Yamada <name> +5 <score>, Tanaka <name> +3 <score>, Suzuki <name> +4 <score>, Sato <name> +2 <score>, Honda <name> +5 <score> 5 A set dataset including two elements is specified.
 図5の9行目では、基底<score>に対応づけられた値が4以上の元が存在するたびに、元「1<4以上,人,#,#>」を集合asetへ代入する処理が指定されている。そして、11行目でaset内の元の加算処理が指定されている。この結果として、asetには元「1<4以上,人,#,#>」が3個含まれることになり、ret=3<4以上,人,#,#>となる。すなわちこの例は、scoreが4以上の人数を集計するものとなる。 In the ninth line in FIG. 5, every time there is an element having a value associated with the base <score> of 4 or more, the element “1 <4 or more, person, #, #>” is assigned to the set set. Is specified. In the 11th line, the original addition process in the asset is designated. As a result, the set includes three elements “1 <4 or more, person, #, #>”, and ret = 3 <4 or more, person, #, #>. That is, in this example, the number of persons whose score is 4 or more is totaled.
 図6(a)は、図5のユーザコードに対応する実行コードを示す。具体的には図5の2~7行目に応じてコード生成部22が生成する実行コードであり、データ読込部26の機能に対応する。同図では、集合datasetに対応するDtAlgeSetオブジェクトに、上記5つのレコード型データの元のそれぞれに対応するDtalgeオブジェクトが格納される。レコード型データは値と基底の両方で様々なデータ型を許容するため、値と基底のそれぞれのデータ型を示す情報もDtalgeオブジェクトに設定される。 FIG. 6 (a) shows an execution code corresponding to the user code of FIG. Specifically, it is an execution code generated by the code generation unit 22 in accordance with the 2nd to 7th lines in FIG. 5 and corresponds to the function of the data reading unit 26. In the figure, Dtage objects corresponding to the respective originals of the five record type data are stored in the DtAlgeSet object corresponding to the set dataset. Since the record type data allows various data types for both the value and the base, information indicating the data type of the value and the base is also set in the Dtalge object.
 図6(b)は、図5のユーザコードに対応する実行コードを示す。具体的には図5の9行目に応じてコード生成部22が生成する実行コードであり、データ編集部28の機能に対応する。同図では、集合datasetに含まれる複数の元に対応するDtAlgeSetオブジェクトを列挙するforループの中で、基底<score>に対応する値が4以上の場合に、元「1<4以上,人,#,#>」がリストへ追加される。そして、そのリストから集合asetが設定されている。 FIG. 6B shows an execution code corresponding to the user code in FIG. Specifically, it is an execution code generated by the code generation unit 22 according to the ninth line in FIG. 5 and corresponds to the function of the data editing unit 28. In the figure, in a for loop enumerating DtAlgeSet objects corresponding to a plurality of elements included in the set dataset, when the value corresponding to the base <score> is 4 or more, the element “1 <4 or more, human, #, #> "Is added to the list. A set asset is set from the list.
 なおユーザコードにアグリゲーション命令(関数)が設定された場合、コード生成部22は、集約規則テーブル16に保持された集約規則を参照して、まず簿記の記載に対応するオブジェクト(以下、「中間オブジェクト」とも呼ぶ。)を設定する実行コードを生成する。具体的には、集約対象の複数のデータの集計値を算出し、その集計値と集約基底とを対応づけたデータと、集約対象の複数のデータそれぞれの値を差し引くことを示すデータ(すなわち集約対象の複数のオリジナルデータにハット属性を付加したデータ)とを加算する元を示すオブジェクトを、中間オブジェクトとして設定する実行コードを生成する。この中間オブジェクトは、前提技術1のアグリゲーションで示したF(x)に対応する。 When an aggregation instruction (function) is set in the user code, the code generation unit 22 refers to the aggregation rule held in the aggregation rule table 16 and first selects an object corresponding to the entry in the bookkeeping (hereinafter referred to as “intermediate object”). Is also generated). Specifically, the aggregated value of a plurality of data to be aggregated is calculated, and data indicating that the aggregated value and the aggregation base are associated with each other, and data indicating that each of the plurality of data to be aggregated is subtracted (that is, aggregated) An execution code is generated that sets an object indicating the source of addition of a plurality of target original data (data obtained by adding a hat attribute) as an intermediate object. This intermediate object corresponds to F (x) shown in the aggregation of the base technology 1.
 そしてコード生成部22は、集約対象の複数のオリジナルデータが加算される元を示すオブジェクトと中間オブジェクトとを加算する、言い換えれば、集約対象の複数のオリジナルデータとそれらのデータにハット属性を付加したデータとを相殺することにより、集約対象の複数のデータの集計値と集約基底とを対応づけたデータを、集計結果のオブジェクトへ格納する実行コードを生成する。この実行コードは、前提技術1のアグリゲーションで示した~(x+F(x))に対応するコードである。なおコード生成部22は、中間オブジェクトの内容を所定のファイルへ出力する実行コードをさらに生成してもよい。この態様によると、中間オブジェクトの内容をユーザへ提示することにより、効率的なデバッグを支援するとともに、簿記の振替計算に利用可能な情報をユーザへ提供できる。 Then, the code generation unit 22 adds the object indicating the source from which the plurality of original data to be aggregated and the intermediate object are added, in other words, adds the hat attribute to the plurality of original data to be aggregated and those data. By canceling the data, an execution code is generated that stores data in which the aggregate values of the plurality of data to be aggregated and the aggregation base are associated with each other in the aggregation result object. This execution code is a code corresponding to ~ (x + F (x)) shown in the aggregation of the base technology 1. The code generation unit 22 may further generate an execution code that outputs the contents of the intermediate object to a predetermined file. According to this aspect, by presenting the contents of the intermediate object to the user, it is possible to support efficient debugging and to provide the user with information that can be used for bookkeeping transfer calculation.
 またユーザコードに按分命令(関数)が設定された場合、コード生成部22は、按分規則テーブル18に保持された集約規則を参照して、アグリゲーション時と同様にまず中間オブジェクトを設定する実行コードを生成する。具体的には、按分対象のデータの値を按分比率にしたがって按分し、按分した値と按分先の各基底とを対応づけたデータと、按分対象のオリジナルデータにハット属性を付加したデータとを加算する元を示すオブジェクトを、中間オブジェクトとして設定する実行コードを生成する。この中間オブジェクトは、前提技術1の按分で示したF(x)に対応する。 When the apportioning instruction (function) is set in the user code, the code generating unit 22 refers to the aggregation rule held in the apportioning rule table 18 and first executes an execution code for setting the intermediate object as in the aggregation. Generate. Specifically, the apportionment target data values are apportioned according to the apportionment ratio, the apportioned value and each apportionment base are associated with each other, and the apportionment target original data is added with a hat attribute. An execution code for setting an object indicating an addition source as an intermediate object is generated. This intermediate object corresponds to F (x) shown as apportionment of the base technology 1.
 そしてコード生成部22は、按分対象のオリジナルデータの元を示すオブジェクトと中間オブジェクトとを加算する、言い換えれば、按分対象のオリジナルデータとそのデータにハット属性を付加したデータとを相殺することにより、按分した値と按分先の各基底とを対応づけたデータを、按分結果のオブジェクトへ格納する実行コードを生成する。この実行コードは、前提技術1の按分で示した~(x+F(x))に対応するコードである。なおコード生成部22は、アグリゲーションと同様に、中間オブジェクトの内容を所定のファイルへ出力する実行コードをさらに生成してもよい。 Then, the code generation unit 22 adds the object indicating the source of the original data to be apportioned and the intermediate object, in other words, by offsetting the original data to be apportioned and the data with the hat attribute added thereto, Execution code is generated that stores data in which the apportioned value and the apportioned bases are associated with each other in the apportioned result object. This execution code is a code corresponding to ~ (x + F (x)) shown as apportionment of the base technology 1. Note that the code generation unit 22 may further generate an execution code that outputs the contents of the intermediate object to a predetermined file, similarly to the aggregation.
 以上の構成による動作を以下説明する。
 図7は、データ編集装置10の動作を示すフローチャートである。まずユーザは、内包的記法言語を用いてデータの編集内容を内包的記法により記述し、そのプログラムコードを指定したデータの編集指示をデータ編集装置10へ入力する。データ編集装置10が所定の入力装置を介してデータの編集指示を受け付けた場合(S10のY)、データ編集装置10のコード取得部20は、ユーザにより入力されたプログラムコードをユーザコードとして取得する(S12)。コード生成部22は、コード対応関係テーブル14に保持されたユーザコードと実行コード間の対応関係にしたがって、ユーザコードから実行コードの生成処理を開始する(S14)。
The operation of the above configuration will be described below.
FIG. 7 is a flowchart showing the operation of the data editing apparatus 10. First, the user describes the contents of data editing using an inclusive notation language in an inclusive notation, and inputs an instruction to edit data specifying the program code to the data editing apparatus 10. When the data editing device 10 receives a data editing instruction via a predetermined input device (Y in S10), the code acquisition unit 20 of the data editing device 10 acquires the program code input by the user as a user code. (S12). The code generation unit 22 starts an execution code generation process from the user code according to the correspondence between the user code and the execution code held in the code correspondence table 14 (S14).
 ユーザコードにアグリゲーション命令や按分命令等の振替え命令が存在する場合(S16のY)、コード生成部22はその振替え命令に応じた相殺処理のための中間オブジェクトの出力命令を実行コードへ設定する(S18)。ユーザコードに振替え命令がなければ(S16のN)、S18をスキップする。編集処理部24は、生成された実行コードにしたがって編集対象データに対する編集処理を実行する(S20)。例えば、データ読込部26は、データ保持部12の入力データ格納用のCSVファイルから、ユーザコードおよびユーザコードから生成された実行コードにおいて指定された編集対象のデータを読み込みデータオブジェクトを生成する。そしてデータ編集部28は、生成されたデータオブジェクトに対して実行コードにて指定された編集操作(基底に基づく射影操作・アグリゲーション操作・按分操作等)を実行し、編集結果を示すデータオブジェクトを生成する。編集結果出力部30は、編集処理部24による編集結果、例えばデータ編集部28により生成された編集結果を示すデータオブジェクトの内容(属性値等)を、データ保持部12の編集結果格納用のCSVファイルへ出力する(S22)。データ編集装置10がデータの編集指示を受け付けなければ(S10のN)、S12以降はスキップされる。 If there is a transfer instruction such as an aggregation instruction or apportioning instruction in the user code (Y in S16), the code generation unit 22 sets an output instruction of the intermediate object for canceling processing corresponding to the transfer instruction to the execution code ( S18). If there is no transfer instruction in the user code (N in S16), S18 is skipped. The edit processing unit 24 executes edit processing for the data to be edited according to the generated execution code (S20). For example, the data reading unit 26 reads the data to be edited specified in the execution code generated from the user code and the user code from the CSV file for storing input data of the data holding unit 12 and generates a data object. The data editing unit 28 executes an editing operation (projection operation, aggregation operation, apportioning operation, etc. based on the base) specified by the execution code on the generated data object, and generates a data object indicating the editing result. To do. The editing result output unit 30 displays the editing result by the editing processing unit 24, for example, the contents (attribute value etc.) of the data object indicating the editing result generated by the data editing unit 28, and the editing result storing CSV of the data holding unit 12. Output to a file (S22). If the data editing apparatus 10 does not accept the data editing instruction (N in S10), the steps after S12 are skipped.
 前提技術2のデータ編集装置10によれば、従来RDBで扱われていたデータを、会計型データに対応するデータオブジェクト、もしくは、レコード型データに対応するデータオブジェクトとして表現することができる。これにより、コンピュータ上におけるデータオブジェクト表現の標準化を支援することができる。また、編集対象のデータの蓄積においてRDBのような複雑な仕組みを必要とせず、可視性の高いCSVファイルで蓄積することができる。 According to the data editing apparatus 10 of the base technology 2, data handled in the RDB can be represented as a data object corresponding to accounting type data or a data object corresponding to record type data. Thereby, it is possible to support standardization of data object representation on a computer. Further, the accumulation of data to be edited does not require a complicated mechanism such as RDB, and can be accumulated as a highly visible CSV file.
 またデータ編集装置10によれば、ユーザはデータの編集内容を内包的記法言語で記述できるため、データの編集内容を正しく理解しているユーザであれば、実際にコンピュータを動作させるための外延的記法言語について理解していなくても、正しいデータ編集を実現させることができる。またデータ編集装置10では編集対象のデータが値と基底との組み合わせとして保持されるため、ユーザは内包的記法を用いることで、規定に基づく編集内容を容易に記述することができる。また内包的記法はコンピュータに依存せず、データ編集の仕様を反映するものであるため、ユーザは正しい仕様記述を行えば、正しいデータ編集を実現させることができる。例えば、forループ等を意識せずに、ユーザはデータの編集内容を仕様通りに記載すればよい。したがって、ユーザコードへのバグの混入を低減させることができ、言い換えれば、バグの発生箇所をデータそのもののバグに限定させやすくなる。例えば、会計型データの操作においては、アグリゲーションや按分等、様々な振替処理をロバストに記述することができる。 Further, according to the data editing apparatus 10, since the user can describe the edited contents of the data in an inclusive notation language, if the user correctly understands the edited contents of the data, it is an extension for actually operating the computer. Even if you do not understand the notation language, you can achieve correct data editing. In addition, since the data to be edited is held as a combination of a value and a base in the data editing apparatus 10, the user can easily describe the editing contents based on the regulations by using the inclusive notation. Moreover, since the inclusive notation does not depend on the computer and reflects the data editing specifications, the user can realize correct data editing by performing correct specification description. For example, the user may describe the edited contents of the data according to the specification without being aware of the for loop or the like. Therefore, it is possible to reduce the mixing of bugs into the user code. In other words, it is easy to limit the location where the bug occurs to the bug of the data itself. For example, in the operation of accounting type data, various transfer processes such as aggregation and apportionment can be described robustly.
 またデータ編集装置10によれば、データの基底に基づいて値の編集処理が行われることにより、データの形式(スキーマ)に変更があった場合でも、その影響範囲を限定することができる。例えば、編集対象のデータを格納したテーブルにおいてカラムの入れ替えが発生しても、ユーザコードにおける編集ロジックへの影響を排除することができる。 Further, according to the data editing apparatus 10, the range of influence can be limited even when the data format (schema) is changed by performing the value editing process based on the data base. For example, even if column replacement occurs in a table storing data to be edited, it is possible to eliminate the influence of the user code on the editing logic.
 またデータ編集装置10によれば、アグリゲーションや按分等の振替処理の規則がプログラムコード外のテーブルに保持されるため、規則に変更が生じてもテーブルのデータを変更すればよく、プログラムコードへの影響を排除できる。 Further, according to the data editing apparatus 10, since the rules for transfer processing such as aggregation and apportionment are held in a table outside the program code, the data in the table may be changed even if the rule changes, and the program code The influence can be eliminated.
 変形例として、データ編集装置10は振替規則テーブルをさらに備えてもよい。振替規則テーブルは、振替操作(ここではアグリゲーションや按分を伴わない基底の変換操作であることとする)において参照されるべき振替規則を保持する記憶領域である。振替規則は、振替元の基底と振替先の基底とを対応づけたデータである。コード生成部22は、ユーザコードに振替命令が設定された場合、振替規則テーブルに保持された振替規則を参照して、中間オブジェクトF(x)を設定する実行コードを生成する。例えば、x=数値A<振替元の基底>の場合、F(x)=数値A^<振替元の基底>+数値A<振替先の基底>となる。そしてコード生成部22は、~(x+F(x))に対応した実行コードを生成する。当該コードの実行結果として、上記の例では、数値A<振替元の基底>が、数値A<振替先の基底>に変換されることになる。 As a modification, the data editing apparatus 10 may further include a transfer rule table. The transfer rule table is a storage area that holds a transfer rule to be referred to in a transfer operation (in this case, a base conversion operation that does not involve aggregation or apportionment). The transfer rule is data in which a transfer source base and a transfer destination base are associated with each other. When the transfer instruction is set in the user code, the code generation unit 22 refers to the transfer rule held in the transfer rule table and generates an execution code for setting the intermediate object F (x). For example, if x = numerical value A <transfer source base>, F (x) = numerical value A <transfer source base> + numerical value A <transfer destination base>. Then, the code generation unit 22 generates an execution code corresponding to ~ (x + F (x)). As an execution result of the code, in the above example, the numerical value A <transfer source base> is converted to the numerical value A <transfer destination base>.
 (実施の形態)
 実施の形態では、実物簿記記述を用いて多主体間での多段階資源配分を管理する技術を提案する。この実物簿記記述は、前提技術1および前提技術2で説明した交換代数を適用したものである。第1の実施の形態(以下「第1実施形態」とも呼ぶ。)では、複数の主体間で、プラスの価値を有する財やサービスが金銭の移動を伴わずに融通される場合の管理技術を説明する。第2の実施の形態(以下「第2実施形態」とも呼ぶ。)では、複数の主体間で、マイナスの価値を有する財やサービス(以下「環境負荷財」とも呼ぶ。)が金銭の移動を伴わずに移転される場合の管理技術を説明する。第3の実施の形態(以下「第3実施形態」とも呼ぶ。)では、実物簿記記述を企業の一般的な状態記述に適用する例を示す。第4の実施の形態(以下「第4実施形態」とも呼ぶ。)では、財やサービスの移転、または、環境負荷財の移転を管理する装置に接続される情報端末の特徴を説明する。
(Embodiment)
In the embodiment, a technique for managing multi-stage resource allocation among multiple subjects using a real bookkeeping description is proposed. This real bookkeeping description is obtained by applying the exchange algebra described in the base technology 1 and the base technology 2. In the first embodiment (hereinafter also referred to as “first embodiment”), a management technique in the case where goods and services having a positive value are interchanged without transfer of money between a plurality of entities. explain. In the second embodiment (hereinafter also referred to as “second embodiment”), goods or services having negative values (hereinafter also referred to as “environmental impact goods”) transfer money between a plurality of entities. Explain the management technology in the case of relocation without transfer. In the third embodiment (hereinafter also referred to as “third embodiment”), an example in which a real bookkeeping description is applied to a general state description of a company is shown. In the fourth embodiment (hereinafter also referred to as “fourth embodiment”), the characteristics of an information terminal connected to a device that manages the transfer of goods and services or the transfer of environmental load goods will be described.
 財とサービスはどちらも人間の欲求を満足させるモノと言えるが、典型的には財は物理的な実体のある有形物や資源であり、サービスは物理的な実体のない無形物である。以下、両者を特に区別しない場合、財とサービスを総称して「財」と呼ぶ。融通は、取引、提供、移転、移管、貸与とも言える。融通は金銭的な取引を含んでもよいが、実施の形態では金銭の移動を伴わない財の融通や環境負荷財の移転にフォーカスする。なお、各実施形態において融通や移転の対象になる財やサービスに制限はないが、好適な対象として様々な種類のエネルギー(「エネルギー等」とも呼ぶ。)が考えられる。エネルギー等は、電気、ガス、温熱、環境負荷財、使用済み天ぷら油、バイオ燃料用のゴミ、アルコール、メタンガス、バイオチップ、熱排水、地熱温水、金属屑等を含む。 Both goods and services can be said to satisfy human needs, but typically goods are tangibles and resources with physical entities, and services are intangibles without physical entities. In the following, goods and services are collectively referred to as “goods” unless they are particularly distinguished. Accommodation can be said to be trading, provision, transfer, transfer and lending. The accommodation may include monetary transactions, but the embodiment focuses on the accommodation of goods without the movement of money and the transfer of environmentally hazardous goods. In each embodiment, there is no limitation on the goods and services that are the targets of interchange and transfer, but various types of energy (also referred to as “energy etc.”) can be considered as suitable targets. The energy and the like include electricity, gas, heat, environmental impact goods, used tempura oil, garbage for biofuel, alcohol, methane gas, biochip, thermal drainage, geothermal hot water, metal waste, and the like.
 (第1実施形態の概要説明)
 第1実施形態では、多主体が複数回に亘り財を相互融通する段階と、最終的にその貸借を清算する段階を含む多段階の資源配分を適切に管理する装置を提案する。この装置は、財が融通された状態の記録処理と、その記録に基づいて融通結果の評価処理を実行する。
(Overview of the first embodiment)
In the first embodiment, there is proposed an apparatus that appropriately manages multi-stage resource allocation including a stage in which multi-subjects mutually interchange goods for a plurality of times and a stage in which the loan is finally settled. This apparatus executes a recording process in which the goods are accommodated and an evaluation process of the accommodation result based on the recording.
 第1実施形態で提案するシステムでは、初期段階では融通対象となる財の価格評価を実施しない。そして、財の融通を多段階に亘って実施し、最終段階でそれまで実施した融通の結果を清算する。これを可能にするために、第1実施形態の装置(後述の融通管理装置104)は、財が融通された事実を、実物記述を許す複式簿記の拡張された形式で記録し、最終的に融通の結果を価格評価する。 In the system proposed in the first embodiment, the price of goods to be accommodated is not evaluated at the initial stage. Then, the accommodation of goods is carried out in multiple stages, and the result of the accommodation carried out so far is settled in the final stage. In order to make this possible, the device of the first embodiment (the accommodation management device 104 described later) records the fact that the goods are accommodated in an expanded form of double-entry bookkeeping that allows real description, and finally Price the results of accommodation.
 多段階交換では、第一段階では物量レベルで財を計測し、この物量レベルの計測結果に基づき、多主体からなるコミュニティの目的を充足するための交換(融通・貸与や移管替え等)を行う。現金(価値)計測された形での支払いや負債、債権の記述は最後の段階まで実行しない。融通の事実は、融通対象の財の計量単位(財の固有の単位とも言え、物量単位とも言える)に基づいた実物簿記的な記述により記録される。この実物簿記記述は、交換代数によって可能となる。 In the multi-stage exchange, in the first stage, goods are measured at the physical quantity level, and based on the measurement results of the physical quantity level, exchanges (such as interchange, lending and transfer) are performed to satisfy the purpose of the community consisting of multiple entities. . Payments, liabilities and claims in cash (value) are not described until the last stage. The fact of accommodation is recorded by a real bookkeeping description based on the unit of measurement of the goods to be accommodated (which can be said to be a unit unique to the goods or a quantity unit). This real bookkeeping description is made possible by exchange algebra.
 特に従来なかった記述方法として、債権と債務の実物表示、言い換えれば、債権と債務の実物簿記記述がある。例えば、主体Bが主体Cから味噌を3Kg融通してもらった場合に、そこに生じるCに対するBの債務を「3<味噌_債務_C、Kg、#、B>」と表現する。また同時に生じるBに対するCの債権を「3<味噌_債権_B、Kg、#、C>」と表現する。交換に伴う債権と債務は、通常現金評価で記載される。第1実施形態では債権債務関係(貸借関係とも言える)を実物財ベースで評価することで、最終段階まで財の現金評価をせずに、多段階の融通や取引を迅速かつ手軽に進めることができる。 ● There is a description method of claims and debts in real life, in other words, actual bookkeeping of claims and debts. For example, when the subject B receives 3 kg of miso from the subject C, the debt of B to C generated there is expressed as “3 <miso_debt_C, Kg, #, B>”. Further, C's receivable for B that occurs at the same time is expressed as “3 <Miso_Receivable_B, Kg, #, C>”. Receivables and payables associated with the exchange are usually stated on a cash valuation. In the first embodiment, the relationship between claims and debts (which can be said to be a loan relationship) is evaluated on a real goods basis, allowing multi-stage accommodation and transactions to proceed quickly and easily without cash evaluation of goods until the final stage. it can.
 多段階(複数回数)の融通の後、最終段階では、物量単位で示される融通結果としての債権と債務に対して、事後的な価格評価を実行する。または、融通された財同士での相殺取引(ネッティング)を実行する。結果として、金銭評価に基づく債権と債務の支払いや、取引同士の相殺により、取引を清算する。 ∙ After the multi-stage (multiple times) accommodation, in the final stage, ex-post price evaluation is performed on the receivables and debts as a result of accommodation shown in quantity units. Alternatively, a netting transaction (netting) between the interchanged goods is executed. As a result, the transaction is settled by paying receivables and payables based on monetary valuation or by offsetting transactions.
 第1実施形態で提案する多段階交換は、単に支払いを事後にする金銭的なツケとしての交換ではない。ツケでの販売という交換が行われる場合は、当初から財の価格、すなわち金銭的価値は定まっており、支払いだけが事後的になされる。しかし、第1実施形態で提案する多段階交換は、債権と債務が物量ベースで記述され保持されることで、その時点で金銭価値評価がなされていなくても融通(交換)が可能になる。それゆえ極端なケースとしては、一般交換の様に、貸与はコミュニティの中で継続的に連鎖し、長期的には相殺されるという前提で、最終段階での清算を行わないというパターンも想定される。 The multi-stage exchange proposed in the first embodiment is not simply an exchange as a monetary transaction after payment. When an exchange of sales is made, the price of goods, that is, the monetary value, is fixed from the beginning, and only payment is made afterwards. However, the multi-stage exchange proposed in the first embodiment allows the interchange (exchange) even if the monetary value is not evaluated at that time because the claims and debts are described and held on the basis of the quantity. Therefore, in an extreme case, as in general exchanges, there is a pattern in which lending is continuously chained in the community and offset in the long run, and no liquidation is performed at the final stage. The
 第1実施形態では、財の融通を実物記述のレベルで記録することで、多段階の財の貸与・融通・移管替えなどによる主体間の融通プロセスを、システムとして設計し、管理することを可能にする。 In the first embodiment, by recording the accommodation of goods at the level of the actual description, it is possible to design and manage the accommodation process between the entities by lending, accommodation, and transfer of goods in multiple stages as a system To.
 いわゆる「市場」という仕組みは近代の資本主義の発明品であり、事前に価格評価を行って交換を行うことで、面識のない多数の人々の間での財の交換を可能とし、結果的に需給が均衡するとされる。しかし歴史的には、また現在でも、金銭の移動を伴わずに、必要なものを必要な所に融通することは、互いに面識のある人々で構成されるコミュニティ内での取引として重要である。これは、財の貸与や移管を必要とする際に、その財やサービスに価格付けができる条件が整っていないことが多いからである。あるいは、事後的に様々な条件を踏まえ、貸借関係を評価することが適当なケースが多々あるからである。 The so-called “market” mechanism is a modern capitalist invention, and it is possible to exchange goods among a large number of people who are not acquainted by conducting price evaluations in advance and exchanging them. Supply and demand are said to be balanced. However, historically and even today, it is important as a transaction within a community composed of people who are familiar to each other to provide the necessary resources where necessary without the movement of money. This is because there are often no conditions for pricing goods or services when they need to be lent or transferred. Alternatively, there are many cases where it is appropriate to evaluate the loan relationship based on various conditions after the fact.
 米や味噌等を互いに融通するコミュニティでは、典型的には、それらの財の価格を基準に融通が実施されるのではなく、それらの財が余っている主体からそれらの財を必要とする主体へ金銭の移動を伴わずに融通が実施される。しかし、そのような融通において特定の主体だけが有利になるのでは継続性、持続性がなく、どこかの段階では清算が必要になる。また清算は必ずしも金銭によるものだけではない。従来小さなコミュニティ内でなされていた、余裕のある主体から不足する主体への財の融通を、現代的な組織やコミュニティ等のメンバーシップのある関係の中で可能とすることが第1実施形態の効果となる。 In communities where rice, miso, etc. are interchanged, typically, they are not implemented on the basis of the prices of those goods, but those that need those goods from the surplus of those goods Accommodates without any money movement. However, there is no continuity and sustainability if only a specific entity is advantageous in such accommodation, and liquidation is required at some stage. Liquidation is not always money. According to the first embodiment, it is possible to allow the interchange of goods from a surplus subject to a lacking subject, which has been done in a small community, in a relationship with membership such as a modern organization or community. It will be effective.
 市場的意思決定では、最初から、財の評価がシンプルな1段階での需要と供給の均衡というモデルが用いられる。その一方、実際の組織やコミュニティにおける、余裕のある主体から不足する主体へ財を融通する際の意思決定では、需要と供給のマッチングには複雑な制約条件が存在することが多く、その均衡点も一つではない。さらに、事前に価格等の形で財の価値を決定し、財の相互融通等の調整を同時に実施することはなじまないケースが多々ある。 In the market decision-making, from the beginning, a model of equilibrium of supply and demand in a single stage is used. On the other hand, in the decision-making in the case of accommodating goods from a surplus entity to a deficient entity in an actual organization or community, there are often complicated constraints on matching demand and supply, and the equilibrium point There is no one. Furthermore, it is often unfamiliar to determine the value of goods in the form of prices in advance and make adjustments such as mutual interchange of goods at the same time.
 他方で、従来のコミュニティ等での多段階交換にはその管理に限界があった。例えば、それぞれの段階で行われる融通を複式簿記的に記録する発想が事実上存在しなかった。それゆえ融通の多段階交換は、小さなコミュニティの中や、長期的に貸し借りが相殺されるようなコミュニティ等、極めて限定的な状況でしか実行できなかった。第1実施形態では、融通の多段階交換に対して交換代数を用いた実物簿記の枠組みを導入することで、融通を実物ベースの複式記述で記録し、融通の連鎖と最終段階での清算という多段階交換の仕組みをより広い社会システムデザインに適用することを可能とする。 On the other hand, there is a limit to the management of the multi-stage exchange in the conventional community. For example, there was virtually no idea of recording the flexibility of each stage in a double bookkeeping manner. Therefore, multi-stage exchange of flexibility could only be carried out in a very limited situation, such as in a small community or in a community where lending and borrowing is offset in the long run. In the first embodiment, by introducing a real bookkeeping framework that uses exchange algebra for multi-stage exchange of accommodation, the accommodation is recorded as a real-type compound description, and the chain of accommodation and settlement at the final stage are called It is possible to apply the multistage exchange mechanism to a wider social system design.
 (第1実施形態の詳細説明)
 コミュニティ内での融通を交換代数を用いて記述する例を示す。ここでは、米、味噌、醤油を相互に融通するコミュニティを考える。
(1-1)取引主体の設定
 取引主体:A、B、Cの3主体
 取引主体が所有する財:米(単位Kg)、醤油(単位L(リットル))、味噌(単位Kg)
 初期状態:Aは米を50Kg所有し、Bは醤油を10L所有し、Cは味噌を20Kg所有する。
(Detailed description of the first embodiment)
Here is an example of describing interchange within a community using exchange algebra. Here, we consider a community where rice, miso, and soy sauce are interchangeable.
(1-1) Setting of trading entity Trading entity: 3 entities, A, B, and C Goods owned by trading entity: rice (unit Kg), soy sauce (unit L (liter)), miso (unit Kg)
Initial state: A owns 50 kg of rice, B owns 10 L of soy sauce, and C owns 20 kg of miso.
(1-2)勘定科目の基底
 交換代数の4項基底、具体的には<科目の名称、測定単位(財の計量単位)、日付、主体名等>を用いる。今回は第3項の日付は使用しない(「#」と表現する)。変形例として、第3項に、多段階取引における段階を示す情報を設定してもよい。第4項の主体名等には、財を最初に所有した主体名を設定する。例えば初期ストックにおける所有主体を設定する。なお、実施の形態の説明における「情報」は「データ」と同じ意味であり、相互に読み替えることもできる。
(1-2) Account Item Base Use the four-term basis of the exchange algebra, specifically <subject name, measurement unit (measurement unit of goods), date, subject name, etc.>. This time, the date in item 3 is not used (represented as “#”). As a modification, information indicating the stage in the multi-stage transaction may be set in the third term. For the subject name in paragraph 4, the name of the subject that first owned the goods is set. For example, the owner in the initial stock is set. Note that “information” in the description of the embodiment has the same meaning as “data”, and can be read interchangeably.
 例えば財に関する基底は、<米、Kg、#、A>、<醤油、L、#、B>、<味噌、Kg、#、C>となる。
 また資本に関する基底は、<米_資本、Kg、#、A>、<醤油_資本、L、#、B>、<味噌_資本、Kg、#、C>となる。資本の基底は、期首における財の保有を資本と見なすために導入する。例えば主体Aの期首の財は、50<米、Kg、#、A>+50<米_資本、Kg、#、A>と表現できる。
For example, the basis for goods is <rice, Kg, #, A>, <soy sauce, L, #, B>, <miso, Kg, #, C>.
The basis for capital is <US_capital, Kg, #, A>, <soy sauce_capital, L, #, B>, <miso_capital, Kg, #, C>. The capital base is introduced to consider the holding of goods at the beginning of the period as capital. For example, the initial goods of the subject A can be expressed as 50 <US, Kg, #, A> +50 <US_capital, Kg, #, A>.
 また債権と債務に関する基底も導入する。第1実施形態では、融通時には、その融通の結果を、金銭債権および金銭債務として表現するのではなく、実物債権および実物債務として表現する。
 例えば、味噌4KgをCからAに融通した場合、
 4^<味噌、Kg、#、C>+4<味噌_債権_A、Kg、#、C> ・・・(式1)
 という取引記述を融通元の主体Cに対応付けて記録する。
It also introduces a basis for receivables and payables. In the first embodiment, at the time of accommodation, the result of the accommodation is not expressed as a monetary claim and a monetary obligation, but as a real claim and a real obligation.
For example, if 4kg of miso is interchanged from C to A,
4 ^ <Miso, Kg, #, C> +4 <Miso_Receivable_A, Kg, #, C> (Formula 1)
Is recorded in association with the main body C of the interchange source.
 式1の第1項は、Cが保有していた味噌が4Kg減少したことを示し、式1の第2項は、Aに対する味噌4Kgの債権をCが保有することを示す。すなわち、第2項の基底のうち「味噌_債権_A」は、味噌の債権であり、債権の相手先、すなわち債務者がAであることを示している。また第2項の基底の4つ目「C」は債権の保有者、すなわち債権者がCであることを示している。式1は債権情報とも言え、第1実施形態では債権情報を複式で記録する。すなわち、式1の第1項は、当初Cが保有していた味噌が融通により減少した事実を示し、第2項はその事実により生じた味噌債権を示している。 The 1st term of Formula 1 shows that miso which C had held decreased by 4Kg, and the 2nd term of Formula 1 shows that C holds a claim of 4Kg of miso for A. That is, “Miso_Receivable_A” of the basis of the second term is a miso receivable and indicates that the other party of the receivable, that is, the debtor is A. In addition, the fourth “C” of the basis of the second term indicates that the creditor holder, that is, the creditor is C. Formula 1 can also be called bond information, and in the first embodiment, bond information is recorded in a duplex manner. In other words, the first term in Equation 1 indicates the fact that miso initially held by C has decreased due to accommodation, and the second term indicates the miso receivable that has arisen due to that fact.
 また、第1実施形態では式1の債権情報が記録されるとともに、
 4<味噌、Kg、#、C>+4<味噌_債務_C、Kg、#、A> ・・・(式2)
 という債務情報を融通先の主体Aに対応付けて記録する。
In the first embodiment, the bond information of Formula 1 is recorded,
4 <Miso, Kg, #, C> +4 <Miso_Debt_C, Kg, #, A> (Formula 2)
Is recorded in association with the subject A of the accommodation destination.
 式2の第1項は、Cが保有していた味噌が4Kg増加したことを示し、式2の第2項は、Cに対する味噌4Kgの債務をAが保有することを示す。すなわち、第2項の基底の「味噌_債務_C」は、味噌の債務であり、債務の相手先、すなわち債権者はCであることを示している。また第2項の基底の4つ目「A」は債務の保有者、すなわち債務者がAであることを示している。第1実施形態では債務情報を複式で記録する。すなわち、式2の第1項は、当初Cが保有していた味噌が融通により増加した事実を示し、第2項はその事実により生じた味噌債務を示している。 The first term in Equation 2 indicates that the miso held by C has increased by 4Kg, and the second term in Equation 2 indicates that A has an obligation of 4Kg of miso for C. That is, “Miso_Debt_C”, which is the basis of the second term, is a miso debt, and the counterparty of the debt, that is, the creditor is C. Also, the fourth “A” in the basis of the second term indicates that the debt holder, that is, the debtor is A. In the first embodiment, debt information is recorded in duplicate. In other words, the first term of Equation 2 indicates the fact that miso initially held by C has increased due to accommodation, and the second term indicates the miso debt generated by that fact.
 このように、コミュニティ内で財やサービスが融通された場合、融通元主体に対応付けて実物ベースの債権を記録するとともに、融通先主体に対応付けて実物ベースの債務を記録する。第1実施形態ではさらに、現金、利益、コスト等の一般基底も導入する。例えば現金については通常主体を設定せず、<現金、円、#、#>という基底になる。 As described above, when goods and services are accommodated within the community, real-type receivables are recorded in association with the principal entity of the transaction, and real-world debts are recorded in association with the entity of the accommodation destination. In the first embodiment, general bases such as cash, profits, and costs are also introduced. For example, for cash, the main subject is usually not set, and becomes the basis of <cash, yen, #, #>.
 図8は、第1実施形態の融通管理システムの構成を示す。融通管理システム100は、あるコミュニティ内での財の融通状態を管理するための情報処理システムである。コミュニティは、共同体、組合、団体とも言え、典型的には互いのことを知っている複数の主体の集合である。また、他者に対する財・サービス・金銭の提供が可能な複数の主体の集合である。コミュニティは、例えば、特定の地域の住民を主体として構成されてもよく、財やサービス(例えばエネルギー等の資源)を融通しあう個人や企業を主体として構成されてもよい。 FIG. 8 shows the configuration of the accommodation management system of the first embodiment. The accommodation management system 100 is an information processing system for managing the accommodation state of goods within a certain community. A community is a community, union, or organization, typically a collection of entities that know each other. Also, it is a set of multiple entities that can provide goods, services, and money to others. For example, the community may be composed mainly of residents in a specific area, or may be composed mainly of individuals or companies that exchange goods and services (for example, resources such as energy).
 融通管理システム100は、情報端末102と融通管理装置104を備える。これらの装置は、LANやWAN、インターネット等の公知の通信網を介して接続される。融通管理装置104は、コミュニティに属する主体(「メンバー」とも言える)間で財が融通された場合に、その事実を記録し、所定のタイミングでの清算を支援する情報処理装置である。以下、1つのコミュニティにおける融通状態を管理する例を説明するが、融通管理装置104は、複数のコミュニティに対して、各コミュニティ内での融通の状態を管理するサービスを提供してもよいことはもちろんである。 The accommodation management system 100 includes an information terminal 102 and an accommodation management device 104. These devices are connected via a known communication network such as a LAN, WAN, or the Internet. The accommodation management device 104 is an information processing device that records the fact when goods are interchanged between entities (also referred to as “members”) belonging to the community, and supports settlement at a predetermined timing. Hereinafter, an example of managing the accommodation state in one community will be described, but the accommodation management device 104 may provide a service for managing the accommodation state in each community to a plurality of communities. Of course.
 情報端末102は、コミュニティの各メンバーや融通取引の管理者等により操作される情報処理装置である。例えばPC、スマートフォン、タブレット端末であってもよい。図1では情報端末102を1つ示しているが、融通管理システム100は、コミュニティの複数のメンバーが操作する複数の情報端末102を備えてもよく、また、異なる複数のコミュニティのメンバーが操作する複数の情報端末102を備えてもよい。 The information terminal 102 is an information processing apparatus operated by each member of the community, an administrator of an interchange transaction, or the like. For example, a PC, a smartphone, or a tablet terminal may be used. Although one information terminal 102 is shown in FIG. 1, the accommodation management system 100 may include a plurality of information terminals 102 operated by a plurality of community members, or operated by members of a plurality of different communities. A plurality of information terminals 102 may be provided.
 情報端末102は、融通管理装置104への入力データとなるストック情報200、融通実績情報202、価格情報204、支払情報206を記憶し、これらのデータをユーザの操作に応じて融通管理装置104へ送信する。これらのデータの形式に制限はなく、後述の情報項目を含む自然文のデータであってもよく、表形式のデータであってもよい。 The information terminal 102 stores stock information 200, accommodation result information 202, price information 204, and payment information 206 as input data to the accommodation management device 104, and these data are sent to the accommodation management device 104 in accordance with user operations. Send. The format of these data is not limited, and may be natural sentence data including information items to be described later or tabular data.
 ストック情報200は、コミュニティ内の各主体の財の所有状況に関する情報である。例えば、財の融通の評価がなされる単位期間の期首、言い換えれば、財の融通がなされる前の初期段階において各主体が保持する財の量を示す情報である。融通実績情報202は、コミュニティにおける財の融通の実績(事実)を示す情報である。融通実績情報202は、融通元の主体、融通先の主体、融通された財、融通された量を示す情報を含む。例えば「主体Cから主体Bへ味噌を3Kg融通した」という内容であってもよい。 The stock information 200 is information regarding the ownership status of goods of each subject in the community. For example, it is information indicating the amount of goods held by each entity at the beginning of a unit period in which the accommodation of goods is evaluated, in other words, at the initial stage before the accommodation of goods. The accommodation result information 202 is information indicating a result (facts) of accommodation of goods in the community. The accommodation result information 202 includes information indicating the principal of the accommodation source, the principal of the accommodation destination, the accommodation goods, and the amount of accommodation. For example, the content may be “3Kg of miso is transferred from subject C to subject B”.
 価格情報204は、主体間で融通がなされた財の価格に関する情報である。例えば、融通対象財の所定の単位量当りの価格、言わば単価であってもよい。有形物の財の場合、単位量は1Kgや1L等であってもよく、無形物のサービスの場合、単位量は1回や1日等であってもよい。支払情報206は、主体間でなされた金銭の支払に関する情報である。支払情報206は、支払元の主体、支払先の主体、現金での支払であること、支払額のそれぞれを示す情報を含む。例えば「主体Bから主体Cへ6000円支払った」という内容であってもよい。 The price information 204 is information related to the price of goods that have been interchanged between entities. For example, it may be a price per unit amount of the goods to be accommodated, that is, a unit price. In the case of tangible goods, the unit amount may be 1 Kg or 1 L, and in the case of an intangible service, the unit amount may be once or one day. The payment information 206 is information relating to payment of money made between entities. The payment information 206 includes information indicating each of a payment source entity, a payment destination entity, payment in cash, and a payment amount. For example, the content may be “Payment of 6000 yen from subject B to subject C”.
 また情報端末102は、ユーザの操作に応じて、融通管理装置104により生成された評価情報208を取得してユーザへ提示する。例えば、融通管理装置104から評価情報208をダウンロードしてディスプレイに表示させ、またプリンタに印刷させる。評価情報208は、コミュニティ内でなされた融通の清算を支援するための情報であり、融通清算支援情報とも言える。例えば評価情報208は、コミュニティ内での1回以上の融通結果を集計した情報を含み、例えば後述の残高情報(価格振替後残高等)を含む。 Also, the information terminal 102 acquires the evaluation information 208 generated by the accommodation management device 104 and presents it to the user according to the user's operation. For example, the evaluation information 208 is downloaded from the accommodation management device 104, displayed on the display, and printed on the printer. The evaluation information 208 is information for supporting the settlement of accommodation made within the community, and can be said to be accommodation settlement support information. For example, the evaluation information 208 includes information obtained by tabulating one or more interchange results within the community, and includes, for example, balance information (such as a balance after price transfer) described later.
 図8は、第1実施形態の融通管理装置104の機能構成をブロック図の形式で示している。融通管理装置104は、制御部110、記憶部112、通信部114を備える。制御部110は、各種データ処理を実行する。記憶部112は、制御部110により参照され、また更新されるデータを記憶する記憶領域である。通信部114は、各種の通信プロトコルにしたがって外部装置と通信する。制御部110は、通信部114を介して、情報端末102とデータを送受する。 FIG. 8 shows the functional configuration of the accommodation management device 104 of the first embodiment in the form of a block diagram. The accommodation management device 104 includes a control unit 110, a storage unit 112, and a communication unit 114. The control unit 110 executes various data processing. The storage unit 112 is a storage area that stores data that is referred to and updated by the control unit 110. The communication unit 114 communicates with an external device according to various communication protocols. The control unit 110 transmits / receives data to / from the information terminal 102 via the communication unit 114.
 記憶部112は、対応関係保持部120、ストック情報保持部122、債権債務情報保持部124、価格保持部126、評価情報保持部128を含む。以下、会計型データに言及するが、前提技術で既述したように、会計型データは、データの値と、データの属性を示す基底とを組み合わせたものである。会計型データは、人間的に自然な文章を、コンピュータによる情報処理が可能なように、会計的な意味を持つ代数的データオブジェクトとしてコード化(エンコード)したものである。 The storage unit 112 includes a correspondence holding unit 120, a stock information holding unit 122, a claim and debt information holding unit 124, a price holding unit 126, and an evaluation information holding unit 128. Hereinafter, accounting type data will be referred to. As described in the base technology, accounting type data is a combination of a data value and a base indicating an attribute of the data. The accounting type data is obtained by encoding (encoding) human natural sentences as an algebraic data object having accounting meaning so that information processing by a computer is possible.
 ストック情報保持部122は、ストック情報200に対応する会計型データを保持する。例えば、コミュニティ内の各主体の財の保有状況を示す会計型データを保持する。債権債務情報保持部124は、上記の式1で示したような債権を示す会計型データ(以下「債権情報」と呼ぶ。)と、上記の式2で示したような債務を示す会計型データ(以下「債務情報」と呼ぶ。)を保持する。価格保持部126は価格情報204のデータを保持する。価格保持部126が保持するデータは、融通対象財の時価であってもよく、また、評価処理の都度、最新の価格情報に更新されてもよい。 The stock information holding unit 122 holds accounting type data corresponding to the stock information 200. For example, accounting type data indicating the possession status of goods of each subject in the community is retained. The receivable / liability information holding unit 124 has accounting-type data indicating a receivable as shown in Equation 1 above (hereinafter referred to as “receivable information”) and accounting-type data indicating a debt as shown in Equation 2 above. (Hereinafter referred to as “debt information”). The price holding unit 126 holds price information 204 data. The data held by the price holding unit 126 may be the market price of the accommodation target goods, or may be updated to the latest price information every time the evaluation process is performed.
 評価情報保持部128は、後述の評価部138により生成された評価情報を保持する。この評価情報は、コミュニティ内での1回以上の融通結果を集計した情報を含み、例えば後述の残高情報(価格振替後残高等)を含む。評価情報保持部128は、少なくとも評価情報を示す会計型データを保持するが、評価情報を変形した会計情報、例えばバランスシート等の財務諸表の形式に加工されたデータをさらに保持してもよい。 The evaluation information holding unit 128 holds evaluation information generated by an evaluation unit 138 described later. This evaluation information includes information obtained by summing up one or more interchange results in the community, and includes, for example, balance information (such as a balance after price transfer) described later. The evaluation information holding unit 128 holds at least accounting type data indicating the evaluation information, but may further hold accounting information obtained by transforming the evaluation information, for example, data processed into a financial statement format such as a balance sheet.
 対応関係保持部120は、情報端末102から入力される非会計型データと、融通管理装置104で処理対象となる会計型データとの対応関係を示す情報(以下「対応関係データ」と呼ぶ。)を保持する。対応関係データは、情報端末102から入力される非会計型データから、記憶部112に記憶される会計型データを生成するための規則とも言える。 The correspondence relationship holding unit 120 is information indicating the correspondence relationship between the non-accounting type data input from the information terminal 102 and the accounting type data to be processed by the accommodation management device 104 (hereinafter referred to as “correspondence relationship data”). Hold. Correspondence relationship data can be said to be a rule for generating accounting type data stored in the storage unit 112 from non-accounting type data input from the information terminal 102.
 例えば対応関係保持部120は、情報端末102から入力されるストック情報200を、債権債務情報保持部124に記憶される会計型データの形式へ変換するための対応関係データを保持する。この対応関係データは、主体名称、財名称、ストック量(単位含む)を示すストック情報200を、「ストック量<財名称、単位、#、主体名称>」の形式へ変換することを定めた規則であってもよい。 For example, the correspondence relationship holding unit 120 holds correspondence data for converting the stock information 200 input from the information terminal 102 into the accounting-type data format stored in the claim and debt information holding unit 124. This correspondence data defines a rule that converts stock information 200 indicating a subject name, a property name, and a stock amount (including a unit) into a format of “stock amount <good name, unit, #, subject name>”. It may be.
 また対応関係保持部120は、情報端末102から入力される融通実績情報202を、債権債務情報保持部124に保持される会計型データの形式へ変換するための対応関係データを保持する。この対応関係データは、融通実績情報202から債権情報と債務情報を生成する規則と言える。 Also, the correspondence relationship holding unit 120 retains correspondence data for converting the interchange performance information 202 input from the information terminal 102 into the accounting type data format held in the claim and debt information holding unit 124. This correspondence data can be said to be a rule for generating bond information and debt information from the transaction result information 202.
 具体的には対応関係データは、融通元主体、融通先主体、融通対象財、融通量(単位含む)を示す融通実績情報202を、融通元主体の債権情報として、「融通量^<融通対象財、単位、#、融通元主体>+融通量<融通対象財_債権_融通先主体、単位、#、融通元主体>」の形式へ変換することを定めた規則であってもよい。さらに同じ融通実績情報202を、融通先主体の債務情報として、「融通量<融通対象財、単位、#、融通元主体>+融通量<融通対象財_債務_融通元主体、単位、#、融通先主体>」の形式へ変換することを定めた規則であってもよい。 Specifically, the correspondence relationship data includes “accommodation amount ^ <subject of interchange” with the accrual record information 202 indicating the interchange source entity, the accommodation destination entity, the goods to be accommodated, and the accommodation amount (including unit) as the credit information of the accommodation source entity. It may be a rule stipulating conversion into a form of “goods, units, #, interchangeable entity> + accommodation amount <consumable goods_receivable_acceptance entity, unit, #, interchangeable entity>”. Furthermore, the same accommodation performance information 202 is used as debt information of the principal of the accommodation destination as “accommodation amount <goods to be accommodated, unit, #, interchangeable entity> + consolidation amount <goods to be accommodated_debt_accommodation entity, unit, #, It may be a rule that defines the conversion to the format of “acceptance subject>”.
 さらにまた対応関係保持部120は、情報端末102から入力される支払情報206を、評価部138へ入力すべき会計型データの形式へ変換するための対応関係データを保持する。この対応関係データは、支払元主体、支払先主体、現金、支払額(単位含む)を示す支払情報206を、支払先主体の債権回収情報として、「支払額^<債権_支払元主体、円、#、支払先主体>+支払額<現金、円、#、#>」の形式へ変換することを定めた規則であってもよい。 Furthermore, the correspondence relationship holding unit 120 holds correspondence data for converting the payment information 206 input from the information terminal 102 into a format of accounting type data to be input to the evaluation unit 138. This correspondence data includes payment information 206 indicating a payment source entity, a payment destination entity, cash, and a payment amount (including unit) as receivable collection information of the payment entity. , #, Payee entity> + payment amount <cash, yen, #, #> ”.
 制御部110は、ストック情報取得部130、融通実績取得部132、債権債務記録部134、価格情報取得部136、評価部138、評価情報提供部140、支払情報取得部142を含む。これらの機能ブロックに対応する複数のモジュールを含むコンピュータプログラムがDVD等の記録媒体に格納されて、融通管理装置104のストレージへインストールされてもよい。そして融通管理装置104のプロセッサ(CPU等)が各モジュールをメインメモリへ読み出して実行することにより、制御部110の各機能ブロックの機能が発揮されてもよい。 The control unit 110 includes a stock information acquisition unit 130, an accommodation result acquisition unit 132, a claim and debt recording unit 134, a price information acquisition unit 136, an evaluation unit 138, an evaluation information provision unit 140, and a payment information acquisition unit 142. A computer program including a plurality of modules corresponding to these functional blocks may be stored in a recording medium such as a DVD and installed in the storage of the accommodation management device 104. And the function (each function block) of the control part 110 may be exhibited when the processor (CPU etc.) of the accommodation management apparatus 104 reads and executes each module to the main memory.
 ストック情報取得部130は、情報端末102から送信されたコミュニティの各メンバー(言い換えれば融通を行う各主体)のストック情報200を取得する。ストック情報取得部130は、対応関係保持部120の対応関係データにしたがって、取得したストック情報200を会計型データへ変換し、変換後の会計型データを各主体に対応付けてストック情報保持部122へ格納する。融通実績取得部132は、情報端末102から送信された融通実績情報202を取得して債権債務記録部134に渡す。 The stock information acquisition unit 130 acquires the stock information 200 of each member of the community (in other words, each subject that provides flexibility) transmitted from the information terminal 102. The stock information acquisition unit 130 converts the acquired stock information 200 into accounting type data according to the correspondence relationship data of the correspondence relationship holding unit 120, and associates the converted accounting type data with each subject to the stock information holding unit 122. To store. The accommodation result obtaining unit 132 obtains the accommodation result information 202 transmitted from the information terminal 102 and passes it to the claim and debt recording unit 134.
 債権債務記録部134は、コミュニティ内で第1の主体から第2の主体へ金銭の移動を伴わずに財が融通された場合に、融通量に応じた債権の大きさを財の計量単位で示す債権情報を生成し、その債権情報を第1の主体に対応付けて債権債務情報保持部124へ格納する。それとともに債権債務記録部134は、融通量に応じた債務の大きさを財の計量単位で示す債務情報を生成し、その債務情報を第2の主体に対応付けて債権債務情報保持部124へ格納する。この融通量は、主体間での財の移動量と言え、第1の主体における財の減少量、第2の主体における財の増加量とも言える。 The receivable and liability recording unit 134 determines the size of a receivable according to the amount of accommodation in the unit of measurement of goods when the goods are accommodated without moving money from the first entity to the second entity in the community. The credit information to be shown is generated, and the credit information is stored in the credit information storage unit 124 in association with the first subject. At the same time, the claim and debt recording unit 134 generates debt information indicating the magnitude of the debt according to the accommodation amount in the unit of measurement of the goods, and associates the debt information with the second entity to the claim and debt information holding unit 124. Store. This amount of accommodation can be said to be the amount of movement of goods between entities, and can also be said to be the amount of decrease of goods in the first entity and the amount of increase of goods in the second entity.
 債権情報と債務情報を生成する際に、債権債務記録部134は、債権情報と債務情報のそれぞれに相手先を示す情報を設定する。具体的には債権情報には債務者を示す情報を設定し、債務情報には債権者を示す情報を設定する。また債権債務記録部134は、債権と債務の大きさを示す値として、金銭単位の値ではなく、融通された財の計量単位に基づく値を設定する。すなわち債権債務記録部134により債権債務情報保持部124に記録される債権情報および債務情報は、融通対象財の金銭的価値を示す情報を含まない。 When generating the claim information and the debt information, the claim and debt recording unit 134 sets information indicating the counterparty in each of the claim information and the debt information. Specifically, information indicating the debtor is set in the credit information, and information indicating the creditor is set in the debt information. Further, the receivable / liability recording unit 134 sets a value based on the unit of measurement of the accommodated goods, not the value of the monetary unit, as the value indicating the size of the receivable and the debt. That is, the claim information and the debt information recorded in the claim information storage unit 124 by the claim and debt recording unit 134 do not include information indicating the monetary value of the interchangeable goods.
 債権債務記録部134は、対応関係保持部120の対応関係データにしたがって、1つの融通実績情報202から、会計型データである債権情報と債務情報の両方を生成して債権債務情報保持部124へ記録する。 The claim and debt recording unit 134 generates both the claim information and the debt information, which are accounting-type data, from the one interchangeable performance information 202 according to the correspondence relationship data of the correspondence relationship holding unit 120, and sends it to the claim and debt information holding unit 124. Record.
 価格情報取得部136は、情報端末102から送信された融通対象となる複数の財それぞれの価格情報204を取得する。価格情報取得部136は、各財の価格を示すデータを価格保持部126へ格納する。 The price information acquisition unit 136 acquires price information 204 of each of a plurality of goods to be interchanged transmitted from the information terminal 102. The price information acquisition unit 136 stores data indicating the price of each good in the price holding unit 126.
 評価部138は、所定の評価タイミングに至った場合に、債権債務情報保持部124に格納された債権情報と債務情報のうち特定の1つの主体(以下「評価対象主体」と呼ぶ。)に対応付けられた債権情報と債務情報の少なくとも一方を集計した残高情報を生成する。この残高情報は、評価対象主体に対応付けられた債権情報が示す債権と債務情報が示す債務との相殺結果を含んでもよい。 When the evaluation unit 138 reaches a predetermined evaluation timing, the evaluation unit 138 corresponds to one specific subject (hereinafter referred to as an “evaluation subject”) among the claim information and the debt information stored in the claim information storage unit 124. The balance information which totaled at least one of attached credit information and debt information is generated. This balance information may include a result of offsetting the claim indicated by the claim information associated with the evaluation subject and the debt indicated by the debt information.
 すなわち評価部138は、評価対象主体に対応付けられた複数の債権情報を基底に基づいて集計し、同様に、評価対象主体に対応付けられた複数の債務情報を基底に基づいて集計することにより残高情報を生成する。また評価部138は、評価対象主体に対応付けられた債権情報と債務情報の両方が存在する場合、それらの債権情報と債務情報を基底に基づいて相殺し、その相殺結果を含む残高情報を生成する。評価部138は、生成した残高情報のデータを評価対象主体と対応付けて評価情報保持部128へ格納する。 That is, the evaluation unit 138 aggregates a plurality of bond information associated with the evaluation subject based on the basis, and similarly sums a plurality of debt information associated with the assessment subject based on the basis. Generate balance information. Further, when both the claim information and the debt information associated with the evaluation subject are present, the evaluation unit 138 cancels the claim information and the debt information based on the basis, and generates balance information including the offset result. To do. The evaluation unit 138 stores the generated balance information data in the evaluation information holding unit 128 in association with the evaluation subject.
 評価部138は、評価処理の開始を要求するデータを情報端末102から受け付けた場合や、融通管理装置104の管理者により評価処理の開始を指示する操作が入力された場合に、評価タイミングに至ったと判定してもよい。また、予め定められた日時、例えば予め定められた評価期間の期末に到達したことを検出した場合に、評価タイミングに至ったと判定してもよい。 The evaluation unit 138 arrives at the evaluation timing when data requesting the start of the evaluation process is received from the information terminal 102 or when an operation for instructing the start of the evaluation process is input by the administrator of the accommodation management device 104. It may be determined that Further, when it is detected that a predetermined date and time, for example, the end of a predetermined evaluation period has been reached, it may be determined that the evaluation timing has been reached.
 評価部138は、同じ相手先を示す債権情報と債務情報とを相殺する。具体的には、評価対象主体に対応付けられた債権情報の基底が示す債務者と、その評価対象主体に対応付けられた債務情報の基底が示す債権者が同一の場合に、当該債権情報が示す債権額と当該債務情報が示す債務額とを相殺する。 The evaluation unit 138 offsets the bond information and the debt information indicating the same counterparty. Specifically, when the debtor indicated by the basis of the claim information associated with the evaluation subject and the creditor indicated by the basis of the debt information associated with the evaluation subject are the same, The amount of receivable indicated is offset from the amount of debt indicated by the debt information.
 第1実施形態の評価部138は、事後的価格評価による評価処理(清算処理とも言える)を実行する。具体的には、評価部138は、価格保持部126に格納された融通対象財の価格に基づいて、評価対象主体の債権情報が含む債権の大きさを示す値を、融通対象財の計量単位の値から金銭単位の値へ変換する。同様に、評価対象主体の債務情報が含む債務の大きさを示す値を、融通対象財の計量単位の値から金銭単位の値へ変換する。評価部138は、変換後の債権情報が示す債権額と債務情報が示す債務額とを相殺する。 The evaluation unit 138 according to the first embodiment executes an evaluation process based on a subsequent price evaluation (also called a settlement process). Specifically, the evaluation unit 138 calculates a value indicating the size of the receivable included in the receivable information of the evaluation subject based on the price of the interchangeable good stored in the price holding unit 126 as a unit of measurement of the interchangeable good. Convert from the value of to the value of monetary unit. Similarly, the value indicating the size of the debt included in the debt information of the evaluation target entity is converted from the value of the unit of measurement of the interchangeable goods to the value of the monetary unit. The evaluation unit 138 offsets the amount of receivable indicated by the converted receivable information and the amount of debt indicated by the debt information.
 評価情報提供部140は、評価情報208の提供要求データを情報端末102から受け付けた場合に、評価情報保持部128に格納された評価情報を情報端末102へ送信する。提供要求データにおいて主体の識別情報が指定されてもよく、評価情報提供部140は、指定された主体に対応付けられた評価情報を情報端末102へ送信してもよい。評価情報提供部140は、評価期間の期末等、予め定められたタイミングで、1つのコミュニティに属する全主体の評価情報を情報端末102へ自動で送信してもよい。 The evaluation information providing unit 140 transmits the evaluation information stored in the evaluation information holding unit 128 to the information terminal 102 when the provision request data of the evaluation information 208 is received from the information terminal 102. The identification information of the subject may be designated in the provision request data, and the evaluation information providing unit 140 may transmit evaluation information associated with the designated subject to the information terminal 102. The evaluation information providing unit 140 may automatically transmit the evaluation information of all the entities belonging to one community to the information terminal 102 at a predetermined timing such as the end of the evaluation period.
 支払情報取得部142は、情報端末102から送信された主体間でなされた金銭支払の事実を示す支払情報206を取得する。支払情報取得部142は、対応関係保持部120の対応関係データにしたがって、取得した支払情報206を会計型データへ変換する。そして、変換後の会計型データを、支払先主体の債権回収情報として評価部138に渡す。 The payment information acquisition unit 142 acquires the payment information 206 indicating the fact of money payment made between the entities transmitted from the information terminal 102. The payment information acquisition unit 142 converts the acquired payment information 206 into accounting type data according to the correspondence data of the correspondence relationship holding unit 120. Then, the converted accounting type data is passed to the evaluation unit 138 as receivable collection information of the payee.
 評価部138は、支払先主体の評価情報(例えば残高情報)が示す債権額と、債権回収情報が示す債権回収額とを相殺して評価情報を更新する。評価部138は、更新後の評価情報、例えば後述の債権債務回収後残高のデータを支払先主体に対応付けて評価情報保持部128へ格納する。なお債権情報、債務情報と同様に、債権回収情報も一旦記憶部112へ格納されてよい。そして評価タイミングに至った際に、評価部138が債権回収情報を読み出して評価情報に反映させてもよい。 The evaluation unit 138 updates the evaluation information by offsetting the amount of receivable indicated by the payee entity's evaluation information (for example, balance information) and the amount of receivable indicated by the receivable collection information. The evaluation unit 138 stores the updated evaluation information, for example, data of a balance after collection of credits and debts described later, in the evaluation information holding unit 128 in association with the payee entity. Note that the debt collection information may be temporarily stored in the storage unit 112 as well as the debt information and debt information. When the evaluation timing is reached, the evaluation unit 138 may read the debt collection information and reflect it in the evaluation information.
 非会計型データから会計型データへの変換は融通管理装置104が実行することとしたが、情報端末102にインストールされたアプリケーションにより実行されてもよい。この場合、融通管理装置104に代わり情報端末102が、上記アプリケーションの導入に伴って対応関係保持部120を備えてもよい。 The conversion from non-accounting type data to accounting type data is executed by the accommodation management device 104, but may be executed by an application installed in the information terminal 102. In this case, instead of the accommodation management device 104, the information terminal 102 may include the correspondence holding unit 120 with the introduction of the application.
 以上の構成による融通管理システム100の動作を説明する。
 図9は、融通管理装置104の動作を説明するフローチャートである。ここでは各主体の初期ストックは融通管理装置104に予め設定されていることとする。融通管理装置104は、融通管理アプリケーションが終了された場合等、所定の終了条件が充足するまでの間、図9に示す処理を繰り返し実行する。
The operation of the accommodation management system 100 configured as above will be described.
FIG. 9 is a flowchart for explaining the operation of the accommodation management device 104. Here, it is assumed that the initial stock of each subject is preset in the accommodation management device 104. The accommodation management device 104 repeatedly executes the processing shown in FIG. 9 until a predetermined termination condition is satisfied, for example, when the accommodation management application is terminated.
 情報端末102からアップロードされた融通実績情報202を融通実績取得部132が受け付けると(S10のY)、債権債務記録部134は、融通元主体に生じた債権を示す債権情報と、融通先主体に生じた債務を示す債務情報の両方を記録する(S12)。融通実績取得部132が融通実績情報202を未取得であれば(S10のN)、S12をスキップする。既述したように図9に示す処理は繰り返し実行される。そのため、1つの評価期間においてコミュニティでの融通がなされる都度、各融通に対応する融通実績情報202がアップロードされ、各融通に対応する債権情報と債務情報のペアが債権債務情報保持部124に蓄積されていく。 When the transaction record acquisition unit 132 receives the transaction record information 202 uploaded from the information terminal 102 (Y in S10), the bond debt recording unit 134 displays the bond information indicating the bond generated in the transaction source entity and the transaction partner entity. Both debt information indicating the resulting debt is recorded (S12). If the accommodation record acquisition unit 132 has not acquired the connection record information 202 (N in S10), S12 is skipped. As described above, the process shown in FIG. 9 is repeatedly executed. For this reason, each time an interchange is made in the community in one evaluation period, the interchange performance information 202 corresponding to each interchange is uploaded, and a pair of bond information and debt information corresponding to each interchange is accumulated in the bond liability information holding unit 124. It will be done.
 情報端末102からアップロードされた価格情報204を価格情報取得部136が受け付けると(S14のY)、価格情報取得部136は、その価格情報204が示す各財の価格を価格保持部126へ記録する(S16)。価格情報204が示す財の価格が価格保持部126に記録済の場合、価格情報取得部136は、記録済の価格を価格情報204が示す最新の価格へ更新する。価格情報取得部136が支払情報206を未取得であれば(S14のN)、S16をスキップする。 When the price information acquisition unit 136 receives the price information 204 uploaded from the information terminal 102 (Y in S14), the price information acquisition unit 136 records the price of each good indicated by the price information 204 in the price holding unit 126. (S16). When the price of the goods indicated by the price information 204 has been recorded in the price holding unit 126, the price information acquisition unit 136 updates the recorded price to the latest price indicated by the price information 204. If the price information acquisition unit 136 has not acquired the payment information 206 (N in S14), S16 is skipped.
 予め定められた評価タイミングに至った場合(S18のY)、評価部138は、1つの評価期間内に蓄積された複数の債権情報および債務情報にしたがって、コミュニティに属する各主体に関する評価情報を生成し、記録する(S20)。後述するように、各主体に対応付けて複数種類の評価情報を記録する。評価タイミングに至らなければ(S18のN)、S20をスキップする。なお、情報端末102から支払情報206が受け付けられた場合、評価部138は、支払情報206が示す債権回収額を相殺するように評価情報を更新する。 When the predetermined evaluation timing is reached (Y in S18), the evaluation unit 138 generates evaluation information regarding each entity belonging to the community according to a plurality of bond information and debt information accumulated within one evaluation period. And recording (S20). As will be described later, a plurality of types of evaluation information is recorded in association with each subject. If the evaluation timing has not been reached (N in S18), S20 is skipped. Note that when the payment information 206 is received from the information terminal 102, the evaluation unit 138 updates the evaluation information so as to offset the collection amount of the bond indicated by the payment information 206.
 情報端末102から特定の主体に関する評価情報の提供要求を受け付けると(S22のY)、評価情報提供部140は、評価情報保持部128に格納された特定の主体に関する評価情報のデータを情報端末102へ送信する(S24)。評価情報の提供要求を受け付けなければ(S22のN)、S24をスキップする。 When a request for providing evaluation information related to a specific subject is received from the information terminal 102 (Y in S22), the evaluation information providing unit 140 receives the evaluation information data related to the specific subject stored in the evaluation information holding unit 128 as the information terminal 102. (S24). If a request for providing evaluation information is not accepted (N in S22), S24 is skipped.
 次に、あるコミュニティにおける財の融通の事例を示しつつ、その融通を管理する融通管理装置104の動作を説明する。以下の説明では、情報端末102をコミュニティのメンバーが操作することとする。このメンバーは、コミュニティ内での融通の事実を把握する管理者であってもよく、互いに財を融通する融通元主体と融通先主体のいずれかであってもよい。また、以下では1つの情報端末102がストック情報200、融通実績情報202等の情報を融通管理装置104へアップロードすることとするが、複数の情報端末102がこれらの情報を分散して保持し、アップロードしてもよい。 Next, the operation of the accommodation management device 104 for managing accommodation will be described while showing examples of accommodation of goods in a certain community. In the following description, a community member operates the information terminal 102. This member may be an administrator who grasps the fact of accommodation within the community, or may be either a source entity or a destination entity that accommodates goods. In the following, one information terminal 102 uploads information such as stock information 200 and accommodation result information 202 to the accommodation management device 104, but a plurality of information terminals 102 hold these information in a distributed manner, You may upload.
 コミュニティのメンバーは、ストック情報200を融通管理装置104へアップロードする。このストック情報は、主体Aが初期ストックとして米50Kgを所有し、主体Bが初期ストックとして醤油10Lを所有し、Cが初期ストックとして味噌20Kgを所有することを示す。融通管理装置104のストック情報取得部130は、主体A~Cそれぞれの初期ストックを示す会計型データを各主体に対応付けてストック情報保持部122へ格納する。 Community members upload the stock information 200 to the accommodation management device 104. This stock information indicates that subject A owns 50 kg of rice as an initial stock, subject B owns 10 L of soy sauce as an initial stock, and C owns 20 kg of miso as an initial stock. The stock information acquisition unit 130 of the accommodation management device 104 stores accounting type data indicating initial stocks of the entities A to C in the stock information holding unit 122 in association with each entity.
 このときストック情報保持部122には、以下の会計型データが記録される。
 ST[A](1)=50<米、Kg、#、A>+50<米_資本、Kg、#、A>
 ST[B](1)=10<醤油、L、#、B>+10<醤油_資本、L、#、B>
 ST[C](1)=20<味噌、Kg、#、C>+20<味噌_資本、Kg、#、C>
At this time, the following accounting type data is recorded in the stock information holding unit 122.
ST [A] (1) = 50 <rice, Kg, #, A> +50 <rice_capital, Kg, #, A>
ST [B] (1) = 10 <soy sauce, L, #, B> +10 <soy sauce_capital, L, #, B>
ST [C] (1) = 20 <Miso, Kg, #, C> +20 <Miso_Capital, Kg, #, C>
 ここで主体Aから主体Bへ米を20Kg融通し、主体Aから主体Cへ米を10Kg融通する。米の融通時点では主体間で金銭は移動せず、例えば主体Bおよび主体Cは融通された米の対価を主体Aへ支払っていない。後述の醤油や味噌の融通時も同様である。コミュニティのメンバー(例えば主体A~Cのいずれか)は、米の融通の事実を示す融通実績情報202を情報端末102から融通管理装置104へアップロードする。 Here, 20 kg of rice is transferred from the main subject A to the main subject B, and 10 kg of rice is transferred from the main subject A to the main subject C. At the time of the interchange of rice, money does not move between the principals, for example, the principal B and the principal C do not pay the principal A for the interchanged rice. The same applies to soy sauce and miso as described below. A member of the community (for example, any one of the main subjects A to C) uploads accommodation result information 202 indicating the fact of accommodation of rice from the information terminal 102 to the accommodation management device 104.
 融通管理装置104の債権債務記録部134は、主体A~B間の融通事実に基づいて債権情報を主体Aに対応付けて記録し(後述のx[A:1])、同時に債務情報を主体Bに対応付けて記録する(後述のx[B:1])。また債権債務記録部134は、主体A~C間の融通事実に基づいて債権情報を主体Aに対応付けて記録し(後述のx[A:2])、同時に債務情報を主体Cに対応付けて記録する(後述のx[C:1])。 The debt management unit 134 of the accommodation management device 104 records the debt information in association with the subject A based on the fact of accommodation between the subjects A and B (x [A: 1], which will be described later), and at the same time the debt information as the subject. It records in association with B (described later x [B: 1]). Further, the claim and debt recording unit 134 records the claim information in association with the subject A based on the interchange fact between the subjects A to C (x [A: 2] described later), and simultaneously associates the debt information with the subject C. (To be described later x [C: 1]).
 このとき債権債務情報保持部124には、以下の会計型データが記録される。
 x[A:1]=20^<米、Kg、#、A>+20<米_債権_B、Kg、#、A>
 「x[A:1]」は、Aにとってx取引の1番目の伝票番号であることを示す。
 x[B:1]=20<米、Kg、#、A>+20<米_債務_A、Kg、#、B>
 x[A:2]=10^<米、Kg、#、A>+10<米_債権_C、Kg、#、A>
 x[C:1]=10<米、Kg、#、A>+10<米_債務_A、Kg、#、C>
At this time, the following accounting type data is recorded in the claim information storage unit 124.
x [A: 1] = 20 ^ <US, Kg, #, A> +20 <US_Receivable_B, Kg, #, A>
“X [A: 1]” indicates that A is the first slip number of the x transaction.
x [B: 1] = 20 <US, Kg, #, A> +20 <US_debt_A, Kg, #, B>
x [A: 2] = 10 ^ <US, Kg, #, A> +10 <US_Receivable_C, Kg, #, A>
x [C: 1] = 10 <US, Kg, #, A> +10 <US_debt_A, Kg, #, C>
 次に主体Bから主体Aへ醤油を2L融通し、主体Bから主体Cへ醤油を1L融通する。コミュニティのメンバーは、その融通の事実を示す融通実績情報202を情報端末102から融通管理装置104へアップロードする。融通管理装置104の債権債務記録部134は、主体B~A間の融通事実に基づいて債権情報を主体に対応付けて記録し(後述のy[B:1])、同時に債務情報を主体Aに対応付けて記録する(後述のy[A:1])。また債権債務記録部134は、主体B~C間の融通事実に基づいて債権情報を主体Bに対応付けて記録し(後述のy[B:2])、同時に債務情報を主体Cに対応付けて記録する(後述のy[C:1])。 Next, 2 liters of soy sauce is transferred from the main body B to the main body A, and 1 liter of soy sauce is transferred from the main body B to the main body C. The members of the community upload the accommodation result information 202 indicating the fact of accommodation from the information terminal 102 to the accommodation management device 104. The claim and debt recording unit 134 of the accommodation management device 104 records the claim information in association with the subject based on the fact of accommodation between the subjects B to A (y [B: 1] described later), and simultaneously records the debt information to the subject A. Are recorded in association with each other (y [A: 1] described later). Further, the claim and debt recording unit 134 records the claim information in association with the subject B based on the fact of interchange between the subjects B to C (y [B: 2] described later), and simultaneously associates the debt information with the subject C. (Y [C: 1] described later).
 このとき債権債務情報保持部124には、以下の会計型データが記録される。
 y[B:1]=2^<醤油、L、#、B>+2<醤油_債権_A、L、#、B>
 y[A:1]=2<醤油、L、#、B>+2<醤油_債務_B、L、#、A>
 y[B:2]=1^<醤油、L、#、B>+1<醤油_債権_C、L、#、B>
 y[C:1]=1<醤油、L、#、B>+1<醤油_債務_B、L、#、C>
At this time, the following accounting type data is recorded in the claim information storage unit 124.
y [B: 1] = 2 ^ <soy sauce, L, #, B> +2 <soy sauce_receivable_A, L, #, B>
y [A: 1] = 2 <soy sauce, L, #, B> +2 <soy sauce_debt_B, L, #, A>
y [B: 2] = 1 ^ <soy sauce, L, #, B> +1 <soy sauce_receivable_C, L, #, B>
y [C: 1] = 1 <soy sauce, L, #, B> +1 <soy sauce_debt_B, L, #, C>
 次に主体Cから主体Aへ味噌を4Kg融通し、主体Cから主体Bへ味噌を1Kg融通する。コミュニティのメンバーは、その融通の事実を示す融通実績情報202を情報端末102から融通管理装置104へアップロードする。融通管理装置104の債権債務記録部134は、主体C~A間の融通事実に基づいて債権情報を主体Cに対応付けて記録し(後述のz[C:1])、同時に債務情報を主体Aに対応付けて記録する(後述のz[A:1])。また債権債務記録部134は、主体C~B間の融通事実に基づいて債権情報を主体Cに対応付けて記録し(後述のz[C:2])、同時に債務情報を主体Bに対応付けて記録する(後述のz[B:1])。 Next, 4 kg of miso is transferred from subject C to subject A, and 1 kg of miso is transferred from subject C to subject B. The members of the community upload the accommodation result information 202 indicating the fact of accommodation from the information terminal 102 to the accommodation management device 104. The claim and debt recording unit 134 of the accommodation management device 104 records the claim information in association with the subject C based on the fact of interchange between the subjects C to A (z [C: 1] described later), and at the same time, the subject debt information. A is recorded in association with A (to be described later z [A: 1]). Further, the claim and debt recording unit 134 records the claim information in association with the subject C based on the fact of interchange between the subjects C and B (z [C: 2] described later), and simultaneously associates the debt information with the subject B. (Z [B: 1] described later).
 このとき債権債務情報保持部124には、以下の会計型データが記録される。
 z[C:1]=4^<味噌、Kg、#、C>+4<味噌_債権_A、Kg、#、C>
 z[A:1]=4<味噌、Kg、#、C>+4<味噌_債務_C、Kg、#、A>
 z[C:2]=1^<味噌、Kg、#、C>+1<味噌_債権_B、Kg、#、C>
 z[B:1]=1<味噌、Kg、#、C>+1<味噌_債務_B、Kg、#、B>
 このように評価タイミングに至るまでの間に、融通対象財の金銭的評価を含まない債権情報と債務情報が債権債務情報保持部124に蓄積されていく。
At this time, the following accounting type data is recorded in the claim information storage unit 124.
z [C: 1] = 4 ^ <Miso, Kg, #, C> +4 <Miso_Receivable_A, Kg, #, C>
z [A: 1] = 4 <Miso, Kg, #, C> +4 <Miso_debt_C_, Kg, #, A>
z [C: 2] = 1 ^ <Miso, Kg, #, C> +1 <Miso_Receivable_B, Kg, #, C>
z [B: 1] = 1 <miso, Kg, #, C> +1 <miso_debt_B, Kg, #, B>
In this way, until reaching the evaluation timing, the claim information and the debt information not including the financial evaluation of the interchangeable goods are accumulated in the claim information storage unit 124.
 評価タイミングとして予め定められた日時に至ると、評価部138は、コミュニティにおいて事後的に決定された融通対象財の価格に基づいて、実物ベースの債権、債務から、金銭ベースの債権、債務を取得し、コミュニティの各主体に関する評価情報を作成する。主体毎の評価情報を順次作成してもよく、並行して作成してもよい。 When the date and time determined in advance as the evaluation timing is reached, the evaluation unit 138 obtains monetary receivables and debts from real based receivables and debts based on the price of the interchangeable goods determined afterwards in the community. And create evaluation information about each entity in the community. Evaluation information for each subject may be created sequentially or in parallel.
 ここでは、評価タイミングにおける米、味噌、醤油の時価が、以下のように定まり、価格保持部126に格納されていることとする。
 米:1Kgあたり400円
 醤油:1Lあたり1000円
 味噌:1Kgあたり500円
Here, it is assumed that the current prices of rice, miso, and soy sauce at the evaluation timing are determined as follows and stored in the price holding unit 126.
Rice: 400 yen per kilogram Soy sauce: 1000 yen per liter Miso: 500 yen per kilogram
 まず評価部138は、債権債務情報保持部124に格納された複数の債権情報と債務情報の中から、特定の評価対象主体に対応付けられた債権情報と債務情報を読み出す。 First, the evaluation unit 138 reads the receivable information and the debt information associated with a specific subject to be evaluated from the plurality of receivable information and the debt information stored in the receivable and debt information holding unit 124.
 この例では、評価対象主体Aについて以下の債権情報、債務情報を読み出す。
 Aの債権情報、言い換えれば、Aが融通元(貸与する側)となった会計型データ:
  x[A:1]=20^<米、Kg、#、A>+20<米_債権_B、Kg、#、A>
  x[A:2]=10^<米、Kg、#、A>+10<米_債権_C、Kg、#、A>
 Aの債務情報、言い換えれば、Aが融通先(貸与される側)となった会計型データ:
  y[A:1]=2<醤油、L、#、B>+2<醤油_債務_B、L、#、A>
  z[A:1]=4<味噌、Kg、#、C>+4<味噌_債務_C、Kg、#、A>
In this example, the following bond information and debt information are read for the evaluation subject A.
A's receivable information, in other words, accounting-type data where A became the lender (lender):
x [A: 1] = 20 ^ <US, Kg, #, A> +20 <US_Receivable_B, Kg, #, A>
x [A: 2] = 10 ^ <US, Kg, #, A> +10 <US_Receivable_C, Kg, #, A>
A's debt information, in other words, accounting data with A as the lending destination (lender):
y [A: 1] = 2 <soy sauce, L, #, B> +2 <soy sauce_debt_B, L, #, A>
z [A: 1] = 4 <Miso, Kg, #, C> +4 <Miso_debt_C_, Kg, #, A>
 また、評価対象主体Bについて以下の債権情報、債務情報を読み出す。
 Bの債権情報:
  y[B:1]=2^<醤油、L、#、B>+2<醤油_債権_A、L、#、B>
  y[B:2]=1^<醤油、L、#、B>+1<醤油_債権_C、L、#、B>
 Bの債務情報:
  x[B:1]=20<米、Kg、#、A>+20<米_債務_A、Kg、#、B>
  z[B:1]=1<味噌、Kg、#、C>+1<味噌_債務_B、Kg、#、B>
Further, the following receivable information and debt information are read for the evaluation subject B.
B's credit information:
y [B: 1] = 2 ^ <soy sauce, L, #, B> +2 <soy sauce_receivable_A, L, #, B>
y [B: 2] = 1 ^ <soy sauce, L, #, B> +1 <soy sauce_receivable_C, L, #, B>
B's debt information:
x [B: 1] = 20 <US, Kg, #, A> +20 <US_debt_A, Kg, #, B>
z [B: 1] = 1 <miso, Kg, #, C> +1 <miso_debt_B, Kg, #, B>
 また、評価対象主体Cについて以下の債権情報、債務情報を読み出す。
 Cの債権情報:
  z[C:1]=4^<味噌、Kg、#、C>+4<味噌_債権_A、Kg、#、C>
  z[C:2]=1^<味噌、Kg、#、C>+1<味噌_債権_B、Kg、#、C>
 Cの債務情報:
  x[C:1]=10<米、Kg、#、A>+10<米_債務_A、Kg、#、C>
  y[C:1]=1<醤油、L、#、B>+1<醤油_債務_B、L、#、C>
Further, the following receivable information and debt information are read for the evaluation subject C.
C credit information:
z [C: 1] = 4 ^ <Miso, Kg, #, C> +4 <Miso_Receivable_A, Kg, #, C>
z [C: 2] = 1 ^ <Miso, Kg, #, C> +1 <Miso_Receivable_B, Kg, #, C>
C debt information:
x [C: 1] = 10 <US, Kg, #, A> +10 <US_debt_A, Kg, #, C>
y [C: 1] = 1 <soy sauce, L, #, B> +1 <soy sauce_debt_B, L, #, C>
 以下では、主体Aについての評価情報を生成する処理を説明するが、主体B、Cについての評価情報を生成する処理も同様である。
 評価部138は、債権情報および債務情報を実物ベースから金銭ベースへ変換するための会計型データである価格振替データを生成する。具体的には以下の4つを生成する。
In the following, the process for generating the evaluation information for the subject A will be described, but the process for generating the evaluation information for the subjects B and C is the same.
The evaluation unit 138 generates price transfer data that is accounting type data for converting the bond information and the debt information from the real base to the monetary base. Specifically, the following four are generated.
 価格振替[A:米_債権_B]=20^<米_債権_B、Kg、#、A>+8000<債権_B、円、#、A> ・・・(式3)
 式3は、米20Kg分の実物債権を8000円(20×400)分の金銭債権へ変換するための価格振替データを示している。
 価格振替[A:米_債権_C]=10^<米_債権_C、Kg、#、A>+4000<債権_C、円、#、A> ・・・(式4)
Price transfer [A: US_Receivable_B] = 20 ^ <US_Receivable_B, Kg, #, A> +8000 <Receivable_B, Yen, #, A> (Formula 3)
Equation 3 shows price transfer data for converting a real claim for 20 kg of rice into a monetary claim for 8000 yen (20 × 400).
Price transfer [A: US_Receivable_C] = 10 ^ <US_Receivable_C, Kg, #, A> +4000 <Receivable_C, Yen, #, A> (Formula 4)
 価格振替[A:醤油_債務_B]=2^<醤油_債務_B、L、#、A>+2000<債務_B、円、#、A> ・・・(式5)
 式5は、醤油2L分の実物債務を2000円(2×1000)分の金銭債務に変換するための価格振替データを示している。
 価格振替[A:味噌_債務_C]=4^<味噌_債務_C、Kg、#、A>+2000<債務_C、円、#、A> ・・・(式6)
Price Transfer [A: Soy Sauce_Debt_B] = 2 ^ <Soy Sauce_Debt_B, L, #, A> +2000 <Debt_B, Yen, #, A> (Formula 5)
Equation 5 shows price transfer data for converting a real debt of 2 liters of soy sauce into a financial debt of 2000 yen (2 × 1000).
Price transfer [A: Miso_Debt_C] = 4 ^ <Miso_Debt_C, Kg, #, A> +2000 <Debt_C, Yen, #, A> (Formula 6)
 ここで一旦残高情報を生成してもよいが、第1実施形態の評価部138はさらに、債権債務関係を相殺するための会計型データである相殺振替データを生成する。具体的には、評価部138は、式3と式5に基づいて、同一主体Bを相手先とする債権と債務の組み合わせが存在することを検出する。そして、債権額と債務額のうち低い方(ここでは2000円)を相殺額として決定し、次の相殺振替データを生成する。
 相殺振替[A:Bとの相殺]=2000^<債権_B、円、#、A>+2000^<債務_B、円、#、A>
 相殺によって債権額と債務額の両方が減少するため、相殺額に「^」を付与する。
Although the balance information may be generated once here, the evaluation unit 138 of the first embodiment further generates offset transfer data, which is accounting-type data for offsetting the claims and debts relationship. Specifically, the evaluation unit 138 detects, based on Expression 3 and Expression 5, that there is a combination of receivables and debts with the same subject B as the counterpart. Then, the lower of the amount of receivables and the amount of debts (2000 yen in this case) is determined as an offset amount, and the next offset transfer data is generated.
Offset transfer [offset with A: B] = 2000 ^ <Receivable_B, Yen, #, A> + 2000 ^ <Debt_B, Yen, #, A>
Since both the amount of receivables and the amount of debt decrease due to offsetting, “^” is added to the offsetting amount.
 同様に評価部138は、式4と式6に基づいて、同一主体Cを相手先とする債権と債務が存在することを検出する。そして、債権額と債務額のうち低い方(ここでは2000円)を相殺額として決定し、次の相殺振替データを生成する。
 相殺振替[A:Cとの相殺]=2000^<債権_C、円、#、A>+2000^<債務_C、円、#、A>
 なお同一主体を相手先とする債権と債務の組み合わせが存在しなければ、相殺振替データの生成処理、すなわち債権と債務の相殺処理をスキップしてもよい。
Similarly, the evaluation unit 138 detects, based on Expression 4 and Expression 6, that there are receivables and debts with the same subject C as the counterpart. Then, the lower of the amount of receivables and the amount of debts (2000 yen in this case) is determined as an offset amount, and the next offset transfer data is generated.
Offset transfer [offset with A: C] = 2000 ^ <Receivable_C, Yen, #, A> + 2000 ^ <Debt_C, Yen, #, A>
If there is no combination of receivables and payables with the same entity as the other party, the offsetting transfer data generation process, that is, the reversal of receivables and payables may be skipped.
 評価部138は、評価対象主体Aの債権情報、債務情報、価格振替データ、相殺振替データに基づいて残高情報を生成する。具体的には次の計算を実行する。
 価格振替後残高[A]=~{x[A:1]+x[A:2]+y[A:1]+z[A:1]+価格振替[A:米_債権_B]+価格振替[A:米_債権_C]+価格振替[A:醤油_債務_B]+価格振替[A:味噌_債務_C]+相殺振替[A:Bとの相殺]+相殺振替[A:Cとの相殺]}
 =20^<米、Kg、#、A>+10^<米、Kg、#、A>+2<醤油、L、#、B>+4<味噌、Kg、#、C>+6000<債権_B、円、#、A>+2000<債権_C、円、#、A>
The evaluation unit 138 generates balance information based on the receivable information, the debt information, the price transfer data, and the offset transfer data of the evaluation subject A. Specifically, the following calculation is executed.
Balance after price transfer [A] = ~ {x [A: 1] + x [A: 2] + y [A: 1] + z [A: 1] + Price transfer [A: US_Receivable_B] + Price transfer [A : US_Receivable_C] + Price Transfer [A: Soy Sauce_Debt_B] + Price Transfer [A: Miso_Debt_C] + Offset Transfer [A: Offset with B] + Offset Transfer [A: C Offset] }
= 20 ^ <rice, Kg, #, A> + 10 ^ <rice, Kg, #, A> +2 <soy sauce, L, #, B> +4 <miso, Kg, #, C> +6000 <bonds_B, yen, #, A> +2000 <Receivable_C, Yen, #, A>
 なお、価格振替後残高の生成に際して、同一主体を相手先とする債権、すなわち基底の1項目が同一の債務者を示す債権が複数存在する場合、評価部138は、それら複数の債権の値を合計する。同様に、同一主体を相手先とする債務、すなわち基底の1項目が同一の債権者を示す債務が複数存在する場合、評価部138は、それら複数の債務の値を合計する。これにより、例えば主体Aから主体Bへの米の融通が複数回なされた場合に、それら複数回の融通により生じた複数の債権(基底は<債権_B、円、#、A>)を、1つの債権に集約する。 In addition, when generating a balance after price transfer, when there are a plurality of receivables whose counterpart is the same entity, that is, a receivable in which one basic item indicates the same obligor, the evaluation unit 138 calculates the value of the plurality of receivables. Sum up. Similarly, when there are a plurality of debts whose counterparts are the same entity, that is, there are a plurality of debts in which one basic item indicates the same creditor, the evaluation unit 138 adds up the values of the plurality of debts. Thus, for example, when the rice is transferred from the subject A to the subject B multiple times, a plurality of receivables (based on <receivable_B, yen, #, A>) generated by the multiple times of the interchange are 1 Consolidate into one bond.
 評価部138は、価格振替後残高[A]を主体Aに関する評価情報として評価情報保持部128へ格納する。この価格振替後残高[A]を見た主体Aは、Bに対する6000円分の債権と、Cに対する2000円分の債権が存在することを把握できる。また、複式での記録であるため、そのような債権が生じた要因としての実物の融通状態も把握できる。評価部138は、主体Aと同様に、主体Bと主体Bについての価格振替後残高を生成して評価情報保持部128へ格納する。主体Bの価格振替後残高は、Aに対する6000円の債務と、Cに対する500円の債権を示すものになる。また主体Cの価格振替後残高は、Aに対する2000円の債務と、Bに対する500円の債務を示すものになる。 The evaluation unit 138 stores the post-price balance [A] in the evaluation information holding unit 128 as evaluation information related to the subject A. The subject A who sees the balance [A] after the price transfer can grasp that there are 6000 yen of receivables against B and 2000 yen of receivables against C. In addition, since it is a dual-type record, it is possible to grasp the state of accommodation of the real thing as a cause of such a bond. Similar to the subject A, the evaluation unit 138 generates a balance after the price transfer for the subject B and the subject B and stores the balance in the evaluation information holding unit 128. The post-price balance of entity B shows a 6000 yen debt against A and a 500 yen debt against C. Further, the balance after the price transfer of the subject C indicates a debt of 2000 yen for A and a debt of 500 yen for B.
 次に、価格振替後残高を見た主体Bが主体Aに対して現金6000円を支払い、同じく価格振替後残高を見た主体Cが主体Aに対して現金2000円を支払ったとする。コミュニティのメンバーは、その事実を示す支払情報206を情報端末102から融通管理装置104へアップロードする。 Next, it is assumed that the entity B who has seen the balance after price transfer paid 6,000 yen to the entity A, and the entity C who also viewed the balance after price transfer paid 2000 yen to the entity A. The members of the community upload the payment information 206 indicating the fact from the information terminal 102 to the accommodation management device 104.
 融通管理装置104の支払情報取得部142は、支払情報206から次の債権回収データを生成し、評価部138に渡す。
 債権回収[A:債権_B]=6000^<債権_B、円、#、A>+6000<現金、円、#、#>
 この債権回収データは、Aが保有するBに対する6000円分の債権を、現金6000円に振替えるための振替データとも言える。
 債権回収[A:債権_C]=2000^<債権_C、円、#、A>+2000<現金、円、#、#>
The payment information acquisition unit 142 of the accommodation management device 104 generates the next bond collection data from the payment information 206 and passes it to the evaluation unit 138.
Debt collection [A: Receivable_B] = 6000 ^ <Receivable_B, Yen, #, A> +6000 <Cash, Yen, #, #>
This debt collection data can be said to be transfer data for transferring 6000 yen of receivables for B held by A to 6000 yen in cash.
Debt collection [A: Receivable_C] = 2000 ^ <Receivable_C, Yen, #, A> +2000 <Cash, Yen, #, #>
 評価部138は、価格振替後残高と債権回収データに基づいて次の残高情報を生成し、主体Aに関する新たな評価情報として評価情報保持部128へ格納する。
 債権債務回収後残高[A:財の実物簿記表示]=~{価格振替後残高[A]+債権回収[A:債権_B]+債権回収[A:債権_C]}
 =20^<米、Kg、#、A>+10^<米、Kg、#、A>+2<醤油、L、#、B>+4<味噌、Kg、#、C>+6000<現金、円、#、#>+2000<現金、円、#、#>
 =20^<米、Kg、#、A>+10^<米、Kg、#、A>+2<醤油、L、#、B>+4<味噌、Kg、#、C>+8000<現金、円、#、#>
The evaluation unit 138 generates the next balance information based on the balance after the price transfer and the claim collection data, and stores it in the evaluation information holding unit 128 as new evaluation information regarding the subject A.
Balance after debt collection [A: Actual bookkeeping of goods] = ~ {Balance after price transfer [A] + Claim collection [A: Claim_B] + Claim collection [A: Claim_C]}
= 20 ^ <rice, Kg, #, A> + 10 ^ <rice, Kg, #, A> +2 <soy sauce, L, #, B> +4 <miso, Kg, #, C> +6000 <cash, yen, # , #> + 2000 <cash, yen, #, #>
= 20 ^ <rice, Kg, #, A> + 10 ^ <rice, Kg, #, A> +2 <soy sauce, L, #, B> +4 <miso, Kg, #, C> +8000 <cash, yen, # , #>
 ここまでで、債権債務関係の実物ベース表示が金銭ベース表示に変換され、主体間での金銭の支払が債権債務の回収として残高情報に反映された。ただし、個々に融通される財については実物ベース表示のままである。評価部138は、価格保持部126に保持された融通対象財の価格に基づいて、財の取引についても現金表示へ振替える。評価部138は、この振替後の残高情報も主体Aに関する評価情報として評価情報保持部128へ格納する。 So far, the real basis display related to receivables and payables has been converted to the monetary base display, and the payment of money between the entities has been reflected in the balance information as the collection of receivables and payables. However, goods that are individually accommodated remain in the real basis. Based on the price of the interchangeable goods held in the price holding unit 126, the evaluation unit 138 also transfers the goods transaction to the cash display. The evaluation unit 138 also stores the balance information after the transfer in the evaluation information holding unit 128 as evaluation information regarding the subject A.
 債権債務回収後残高[A:財の現金表示]=8000^<米、Kg、#、A>+4000^<米、Kg、#、A>+2000<醤油、L、#、B>+2000<味噌、Kg、#、C>+8000<現金、円、#、#>
 =12000^<米、Kg、#、A>+2000<醤油、L、#、B>+2000<味噌、Kg、#、C>+8000<現金、円、#、#>
Balance after collection of receivables and payables [A: cash indication of goods] = 8000 ^ <rice, Kg, #, A> + 4000 ^ <rice, Kg, #, A> +2000 <soy sauce, L, #, B> +2000 <miso, Kg, #, C> +8000 <cash, yen, #, #>
= 12000 ^ <rice, Kg, #, A> +2000 <soy sauce, L, #, B> +2000 <miso, Kg, #, C> +8000 <cash, yen, #, #>
 評価部138は、債権債務回収後残高[A:財の現金表示]にしたがって、試算表のデータを作成し、評価情報として評価情報保持部128へ格納してもよい。以下の試算表で示されるように、多段階の期中取引は、借方と貸方がバランスする。
 借方    |貸方
  現金 8000円  | 米 12000円
  醤油 2000円  |
  味噌 2000円  |
The evaluation unit 138 may create trial calculation table data in accordance with the balance after collection of claims and debts [A: cash display of goods] and store it in the evaluation information holding unit 128 as evaluation information. As shown in the trial calculation table below, debits and credits are balanced in multi-stage interim transactions.
Debit | Credit 8000 yen | Rice 12,000 yen Soy sauce 2000 yen |
Miso 2000 yen |
 評価部138は、ストック情報保持部122に保持された初期ストックに対して債権債務回収後残高を足して期末(最終段階)のストックを算出し、算出した最終段階のストック情報を評価情報として価格保持部126へ格納する。なお、最終段階のストック情報は、次回の評価期間における期首のストック情報としてストック情報保持部122にも格納されてよい。 The evaluation unit 138 calculates the stock at the end of the term (final stage) by adding the balance after collection of claims and debts to the initial stock held in the stock information holding unit 122, and uses the calculated stock information at the final stage as the evaluation information. Store in the holding unit 126. Note that the stock information at the final stage may be stored in the stock information holding unit 122 as stock information at the beginning of the next evaluation period.
 この事例では、評価部138は、最終段階のストック情報を生成するために次の計算を実行する。
 ST[A](最終段階)=~{ST[A](1)+債権債務回収後残高[A:財の実物簿記表示]
 =50<米、Kg、#、A>+50<米_資本、Kg、#、A>+20^<米、Kg、#、A>+10^<米、Kg、#、A>+2<醤油、L、#、B>+4<味噌、Kg、#、C>+8000<現金、円、#、#>
 =20<米、Kg、#、A>+50<米_資本、Kg、#、A>+2<醤油、L、#、B>+4<味噌、Kg、#、C>+8000<現金、円、#、#>
In this case, the evaluation unit 138 performs the following calculation to generate final stage stock information.
ST [A] (final stage) = ~ {ST [A] (1) + balance after collection of receivables and payables [A: physical bookkeeping display of goods]
= 50 <rice, Kg, #, A> +50 <rice_capital, Kg, #, A> + 20 ^ <rice, Kg, #, A> + 10 ^ <rice, Kg, #, A> +2 <soy sauce, L , #, B> +4 <miso, Kg, #, C> +8000 <cash, yen, #, #>
= 20 <rice, Kg, #, A> +50 <rice_capital, Kg, #, A> +2 <soy sauce, L, #, B> +4 <miso, Kg, #, C> +8000 <cash, yen, # , #>
 評価部138は、最終段階のストック情報をさらに現金表示へ振替え、振替後のストック情報も評価情報として評価情報保持部128へ格納する。
 ST[A:財の現金表示](最終段階)=8000<米、円、#、A>+2000<醤油、円、#、B>+2000<味噌、円、#、C>+8000<現金、円、#、#>+20000<米_資本、Kg、#、A>
The evaluation unit 138 further transfers the stock information at the final stage to the cash display, and stores the post-transfer stock information in the evaluation information holding unit 128 as evaluation information.
ST [A: cash indication of goods] (final stage) = 8000 <rice, yen, #, A> +2000 <soy sauce, yen, #, B> +2000 <miso, yen, #, C> +8000 <cash, yen, #, #> + 20000 <US_capital, Kg, #, A>
 さらに評価部138は、現金表示のストック情報に基づいてバランスシートを作成してもよい。評価部138は、バランスシートのデータを評価情報として評価情報保持部128へ格納する。
 借方    |貸方
  現金 8000円  | 米_資本 20000円
  米 8000円  |
  醤油 2000円  |
  味噌 2000円  |
 バランスシートを見たコミュニティメンバーは、自身が期首に所有した財が、コミュニティの融通を経て、どのような資産に置き換わったかを容易に把握できる。
Furthermore, the evaluation unit 138 may create a balance sheet based on the cash display stock information. The evaluation unit 138 stores the balance sheet data in the evaluation information holding unit 128 as evaluation information.
Debit | Credit 8000 Yen | US_Capital 20000 Yen US 8000 Yen |
Soy sauce 2000 yen |
Miso 2000 yen |
Community members who looked at the balance sheet can easily grasp what assets the goods they own at the beginning of the period have been replaced by the community.
 第1実施形態の融通管理装置104によると、コミュニティに所属する主体間でなされた財の相互融通を会計的に管理し、その清算を支援することができる。また、財の融通により生じた債権債務の情報を、その融通に関わる主体のそれぞれに対応付けて記録することで、コミュニティメンバーの個々が保有する債権と債務を明確化でき、清算の確実性を高めることができる。 According to the accommodation management device 104 of the first embodiment, mutual accommodation of goods made between entities belonging to a community can be managed in an accounting manner, and the settlement can be supported. In addition, by recording information on receivables and payables arising from the accommodation of goods in association with each of the entities involved in the accommodation, it is possible to clarify the receivables and debts held by individual community members, and to ensure the certainty of liquidation. Can be increased.
 また融通管理装置104によると、融通結果の評価規則(第1実施形態では主に財の価格)をコミュニティメンバーが納得の上、決定しやすくなり、不透明な善意や貸しの概念を用いずに、相互融通の透明性を確保できる。また、融通管理装置104が評価情報を提供し、適切な清算を促すことにより、コミュニティメンバーのそれぞれが財の融通に納得感を持って、持続可能な財の融通サイクルを実現できる。 In addition, according to the accommodation management device 104, it becomes easier for community members to decide the evaluation rule of the accommodation result (mainly the price of goods in the first embodiment), without using the concept of opaque goodwill and lending, Transparency can be secured. In addition, the accommodation management device 104 provides evaluation information and promotes appropriate settlement, so that each community member can be satisfied with the accommodation of goods and realize a sustainable goods accommodation cycle.
 以上、本発明を第1実施形態をもとに説明した。この実施の形態は例示であり、それらの各構成要素や各処理プロセスの組合せにいろいろな変形例が可能なこと、またそうした変形例も本発明の範囲にあることは当業者に理解されるところである。以下変形例を示す。 The present invention has been described based on the first embodiment. This embodiment is an exemplification, and it will be understood by those skilled in the art that various modifications can be made to combinations of the respective constituent elements and processing processes, and such modifications are also within the scope of the present invention. is there. A modification is shown below.
 第1変形例を説明する。上記第1実施形態ではコミュニティメンバ間の債権債務関係を現金で評価した。第1変形例では、コミュニティ内で有効になる仮想的な価値交換媒体により債権債務関係を評価する。仮想的な価値交換媒体は、現金と異なり、コミュニティ内だけで価値が保証されるものでもよい。例えば、保有額が大きくなるほどコミュニティ内で大きな利益や便宜を享受できるポイントや擬似的な通貨、電子マネーでもよく、以下「仮想通貨」と呼ぶこととする。 A first modification will be described. In the first embodiment, the credit and debt relationship between community members is evaluated in cash. In the first modified example, the credit / debt relationship is evaluated by a virtual value exchange medium that is effective in the community. Unlike cash, the virtual value exchange medium may be one whose value is guaranteed only within the community. For example, as the amount held increases, points, pseudo-currency, and electronic money that can enjoy greater profits and conveniences within the community may be used, and these are hereinafter referred to as “virtual currency”.
 第1変形例の評価部138は、コミュニティの特定のメンバに対応付けて記録された物量単位の債権情報と債務情報を、コミュニティ内で有効な仮想通貨の単位で債権と債務の大きさを示す債権情報と債務情報へ変換する。そして変換後の債権情報と債務情報とを相殺する。具体的には、価格保持部126には、仮想通貨を基準とした財の価値を示す情報が保持される。評価部138は、債権と債務の大きさを、仮想通貨基準で示す価格振替データを作成する。そして、債権債務記録部134により各主体に対応付けて記録された物量単位の債権情報と債務情報を、仮想通貨単位の債権情報と債務情報に変換する。 The evaluation unit 138 of the first modified example shows the amount of claim information and debt information recorded in association with a specific member of the community, and shows the size of the claim and debt in units of virtual currency valid in the community. Convert to debt information and debt information. Then, the converted credit information and the debt information are offset. Specifically, the price holding unit 126 holds information indicating the value of the goods based on the virtual currency. The evaluation unit 138 creates price transfer data indicating the size of the receivable and the debt on the basis of the virtual currency. Then, the credit information and the debt information of the physical quantity unit recorded in association with each subject by the credit and debt recording unit 134 are converted into the credit information and the debt information of the virtual currency unit.
 第1変形例によると、融通の清算手段として現金通貨を持たないコミュニティや、あるいは現金通貨を使用したくないコミュニティにおいても、実物ベースの債権債務関係を仮想通貨ベースに変換して相殺でき、融通のシステムを効率的に運営できる。なお、ポイント等の仮想通貨は、コミュニティ内での価値の保証、利用の保証が必要になる。 According to the first modification, even in a community that does not have cash currency as a settlement method for accommodation, or in a community that does not want to use cash currency, it is possible to offset by converting the real-based receivables and debts relationship to the virtual currency base. System can be operated efficiently. It should be noted that virtual currency such as points must be guaranteed value and usage within the community.
 第2変形例を説明する。上記第1実施形態では、主体間で米、醤油、味噌を融通する例を示したが、第1実施形態の技術は、様々な財やサービスの融通の管理および清算の支援に適用可能である。例えば、コミュニティにおいて、充電や太陽光発電等を用いて、エネルギーを生成し、またタイムシフトができる場合、コミュニティのメンバー間でエネルギーを相互融通することが可能になる。第1実施形態の技術は、電気や熱等のエネルギーを財として相互融通するビルエネルギー管理(主体は例えばビルに入居する複数のテナント)や地域エネルギー管理(主体は例えば地域の住民、企業、建物等)に適用できる。 A second modification will be described. In the first embodiment, an example in which rice, soy sauce, and miso are interchanged between the main bodies has been shown. However, the technology of the first embodiment is applicable to management of interchange of various goods and services and support for liquidation. . For example, in a community, when energy can be generated and time-shifted using charging, solar power generation, or the like, energy can be interchanged between community members. The technology of the first embodiment is a building energy management (subject is, for example, a plurality of tenants occupying the building) and a local energy management (subjects are, for example, local residents, companies, and buildings) that mutually exchange energy such as electricity and heat as goods. Etc.).
 この場合、エネルギー消費最小化、エネルギーコスト最小化、CO2削減最大化等のコミュニティポリシーにあわせた決済原理が適用されてよい。例えば、価格保持部126には、このような決済原理にしたがって予め定められたエネルギー種類毎の価格データが保持されてよい。これにより、評価部138が作成する評価情報に、エネルギー種類毎の価格を反映させる。結果として、コミュニティポリシーをエネルギー融通結果の評価情報に反映させることができる。なお、第1変形例と組み合わせて、エネルギー融通の不均衡を現金通貨で評価する代わりに、コミュニティ内で有効なポイント等の仮想通貨で評価してもよい。 In this case, the payment principle in accordance with community policies such as energy consumption minimization, energy cost minimization, and CO2 reduction maximization may be applied. For example, the price holding unit 126 may hold price data for each energy type determined in advance according to such a payment principle. As a result, the price for each energy type is reflected in the evaluation information created by the evaluation unit 138. As a result, the community policy can be reflected in the evaluation information of the energy accommodation result. In addition, in combination with the first modification, instead of evaluating the imbalance in energy accommodation in cash currency, evaluation may be performed in virtual currency such as points that are valid in the community.
 第3変形例を説明する。上記第1実施形態では、事後的価格評価による評価処理(清算処理とも言える)を実行した。第3変形例では、実物融通の相殺(ネッティング)による評価処理(清算処理)を実行する。具体的には、2主体間で相殺可能な相互取引がある場合、財の金銭評価がなくても、2主体間の債権債務関係を解消する。第3変形例の評価部138は、評価対象主体に対応付けて記録された債権情報と債務情報のうち、同一または対応する財の融通に伴って記録された債権情報が示す債権と債務情報が示す債務とを、物量ベースの記述のまま相殺する。物量ベースの記述のまま相殺するとは、債権情報および債務情報が財の計量単位の値のまま相殺することと言え、また、金銭単位に変換することなく相殺することと言える。 A third modification will be described. In the said 1st Embodiment, the evaluation process (it can also be said to be a liquidation process) by ex-post price evaluation was performed. In the third modification, an evaluation process (clearing process) is performed by offsetting (netting) the real accommodation. Specifically, if there is a mutual transaction that can be offset between the two entities, the relationship between the claims and debts between the two entities is resolved even if there is no monetary evaluation of the goods. The evaluation unit 138 of the third modified example includes the claim information and the debt information indicated by the claim information recorded with the interchange of the same or corresponding goods among the claim information and the debt information recorded in association with the evaluation subject. The displayed debt is offset in the physical quantity description. Offsetting with the description based on the physical quantity can be said to offset the receivable information and debt information with the value of the unit of measurement of the goods, and offset without converting to the monetary unit.
 事例として、評価期間内の第1時点では主体Aに米が余り、主体Bに米が不足する一方、第2時点では主体Aに米が不足し、主体Bに米が余る状況を想定する。そして、第1時点において主体Aから主体Bへ米20Kgを融通し、第2時点において主体Bから主体Aへ米10Kgを融通する。 As an example, assume that subject A has less rice and subject B has insufficient rice at the first time point in the evaluation period, while subject A has insufficient rice and subject B has more rice at the second time point. Then, 20 kg of rice is transferred from the main body A to the main body B at the first time point, and 10 kg of rice is transferred from the main body B to the main body A at the second time point.
 債権債務情報保持部124に記録される債権情報と債務情報は次のとおりである。xはAからBへ米を融通した取引、yはBからAへ米を融通した取引を示す。
 x[A]=20^<米、Kg、#、A>+20<米_債権_B、Kg、#、A>
 x[B]=20<米、Kg、#、A>+20<米_債務_A、Kg、#、B>
 y[B]=10^<米、Kg、#、B>+10<米_債権_A、Kg、#、B>
 y[A]=10<米、Kg、#、B>+10<米_債務_B、Kg、#、A>
The credit information and debt information recorded in the credit liability information holding unit 124 are as follows. x represents a transaction that accommodates rice from A to B, and y represents a transaction that accommodated rice from B to A.
x [A] = 20 ^ <US, Kg, #, A> +20 <US_Receivable_B, Kg, #, A>
x [B] = 20 <US, Kg, #, A> +20 <US_Debt_A, Kg, #, B>
y [B] = 10 ^ <US, Kg, #, B> +10 <US_Receivable_A, Kg, #, B>
y [A] = 10 <US, Kg, #, B> +10 <US_Debt_B, Kg, #, A>
 ここでは、評価部138は、評価対象主体Aの債権情報x[A]と債務情報y[A]とが、相手先が同じで、かつ、同一財の融通を示すことを検出し、両者を相殺するための以下の相殺取引データを生成する。なお、評価部138は、債権額と債務額の小さい方を相殺額として設定し、ここでの相殺額は10Kgとなる。
 相殺振替[A]=10^<米_債権_B、Kg、#、A>+10^<米_債務_B、Kg、#、A>
 同様に評価部138は、評価対象主体Bについても同様に以下の相殺取引データを生成する。
 相殺振替[B]=10^<米_債務_A、Kg、#、B>+10^<米_債権_A、Kg、#、B>
Here, the evaluation unit 138 detects that the receivable information x [A] and the debt information y [A] of the evaluation subject A are the same counterparty and indicate the interchange of the same goods, Generate the following offset transaction data for offsetting: Note that the evaluation unit 138 sets the smaller of the credit amount and the debt amount as the offset amount, and the offset amount here is 10 kg.
Offset transfer [A] = 10 ^ <US_Receivable_B, Kg, #, A> + 10 ^ <US_Debt_B, Kg, #, A>
Similarly, the evaluation unit 138 similarly generates the following offset transaction data for the evaluation subject B.
Cancellation transfer [B] = 10 ^ <US_Debt_A, Kg, #, B> + 10 ^ <US_Receivable_A, Kg, #, B>
 評価部138は、実物財ベースの債権情報および債務情報に対して相殺振替データを足すことにより、評価対象主体の残高情報を生成し、評価情報として評価情報保持部128へ格納する。ここでは評価対象主体を主体Aとする。
 相殺振替後残高[A]=~{x[A]+y[A]+相殺振替[A]}
 =20^<米、Kg、#、A>+10<米_債権_B、Kg、#、A>+10<米、Kg、#、B>
The evaluation unit 138 generates balance information of the subject to be evaluated by adding the offset transfer data to the real goods-based bond information and debt information, and stores the balance information in the evaluation information holding unit 128 as evaluation information. Here, the subject to be evaluated is subject A.
Balance after cancellation transfer [A] = to {x [A] + y [A] + offset transfer [A]}
= 20 ^ <US, Kg, #, A> +10 <US_Receivable_B, Kg, #, A> +10 <US, Kg, #, B>
 上記の相殺振替後残高は、Aの米が20Kg出て行き、Bの米が10Kg入ってきて、Bに対する米10Kg分の債権が残っている状況を示している。さらに米の種別(初期の所有主体)を同一に振替えれば、第1項と第3項を統合でき、Aの米が10Kg出て行き、Bに対する米10Kg分の債権が残っている状況を示すものになる。このように第3変形例の構成によると、評価時点で財の金銭的評価が未定であっても、財の融通に伴って記録された実物ベースの債権情報と債務情報を相殺して評価情報を作成することができる。 The above balance after offset transfer shows that 20kg of A's rice goes out, 10kg of B's rice comes in, and 10Kg of receivables from B remain. In addition, if the type of rice (the initial owner) is transferred to the same, the first and third terms can be integrated, A rice goes out 10Kg, and B is left with 10Kg of US debt. Will be shown. As described above, according to the configuration of the third modified example, even if monetary evaluation of the goods is undecided at the time of evaluation, the real-time receivable information and debt information recorded with the accommodation of the goods are offset and the evaluation information Can be created.
 上記第3変形例では、同一の財「米」について実物ベースの債権情報と債務情報を相殺することを示したが、厳密には異なるが同一と見なせる対応する財についても実物ベースの債権情報と債務情報を相殺してもよい。例えば、銘柄Xの米、銘柄Yの米を同一の財と見なして、銘柄Xの米債権と銘柄Yの米債務を相殺してもよい。同様に、米と麦を同一の財と見なして、米債権と麦債務を相殺してもよく、米債務と麦債権を相殺してもよい。対応する財の情報は、コミュニティ毎にメンバーの承認の下、決定されて、コミュニティ毎に融通管理装置104へ登録されればよい。 In the third modified example, it has been shown that the real base receivable information and the debt information are offset for the same good “rice”. Debt information may be offset. For example, the rice of the brand X and the rice of the brand Y may be regarded as the same goods, and the US bond of the brand X and the US debt of the brand Y may be offset. Similarly, rice and wheat may be regarded as the same goods, and the US debt and the wheat debt may be offset, or the US debt and the wheat debt may be offset. The information on the corresponding goods may be determined for each community with the approval of the member and registered in the accommodation management device 104 for each community.
 第4変形例を説明する。第4変形例では、異なる財・サービス間の交換レートを決めることにより評価処理を実行する。図10は、第4変形例の融通管理システム100の構成を示す。情報端末102は、コミュニティにおいて定められた異なる複数の財間の交換レートを示すデータ(交換レート210)を融通管理装置104へアップロードする。交換レート210は例えば、米と醤油の交換比率が2Kg:1Lであること、言い換えれば米2Kgと醤油1Lが等価であることを示すデータであってもよい。 A fourth modification will be described. In the fourth modification, the evaluation process is executed by determining an exchange rate between different goods and services. FIG. 10 shows a configuration of the accommodation management system 100 of the fourth modified example. The information terminal 102 uploads data (exchange rate 210) indicating the exchange rate between a plurality of different goods determined in the community to the accommodation management device 104. The exchange rate 210 may be, for example, data indicating that the exchange ratio of rice and soy sauce is 2 Kg: 1 L, in other words, 2 Kg of rice and 1 L of soy sauce are equivalent.
 融通管理装置104は、交換レート取得部144と交換レート保持部129をさらに備える。交換レート保持部129は、異なる財・サービス間の交換レートを保持する。交換レート取得部144は、情報端末102から送信された交換レート210を取得して交換レート保持部129へ格納する。 The accommodation management device 104 further includes an exchange rate acquisition unit 144 and an exchange rate holding unit 129. The exchange rate holding unit 129 holds exchange rates between different goods and services. The exchange rate acquisition unit 144 acquires the exchange rate 210 transmitted from the information terminal 102 and stores it in the exchange rate holding unit 129.
 融通管理装置104の評価部138は、第1の財の融通に伴って記録された債権情報が示す債権額と、第2の財の融通に伴って記録された債務情報が示す債務額を、交換レート保持部129に保持された交換レートに基づいて相殺する。例えば、米と醤油の交換比率が2Kg:1Lである場合、米債権(Kg単位)と醤油債務(L単位)を2:1で相殺してもよい。同様に、米債務(Kg単位)と醤油債権(L単位)を2:1で相殺してもよい。なお、第1の財の債権情報と第2の財の債務情報がある場合に、一旦、交換比率に基づいて第1の財の債権情報を第2の財の債権情報に変換した上で、第2の財の債権情報と債務情報を相殺してもよい。 The evaluation unit 138 of the accommodation management device 104 calculates the amount of debt indicated by the claim information recorded with the accommodation of the first goods and the amount of debt indicated by the debt information recorded with the accommodation of the second goods. The exchange rate is canceled based on the exchange rate held in the exchange rate holding unit 129. For example, when the exchange ratio of rice and soy sauce is 2 Kg: 1 L, the US bond (Kg unit) and the soy sauce debt (L unit) may be offset by 2: 1. Similarly, US debt (Kg unit) and soy sauce bond (L unit) may be offset by 2: 1. If there is receivable information on the first good and debt information on the second good, after converting the receivable information on the first good into receivable information on the second good based on the exchange ratio, The credit information and debt information of the second good may be offset.
 第1の財と第2の財の交換レートを1:1にすることで、第3の変形例で説明したように第1の財と第2の財を同一視した評価処理を実現できる。また第1実施形態と第4変形例を組み合わせる場合、価格保持部126には、コミュニティ内で融通対象となる複数の財のうち一部の価格が保持されてもよい。価格が未定の財については、交換レート保持部129に、価格が定められた財との交換レートが保持されてもよい。これにより、評価時に一部の財のみ価格が決定されている場合でも、債権情報と債務情報の集計と相殺を実現でき、また、事後的価格評価による評価処理を漏れなく実現できる。 By setting the exchange rate of the first goods and the second goods to 1: 1, it is possible to realize an evaluation process in which the first goods and the second goods are identified as described in the third modification. Moreover, when combining 1st Embodiment and a 4th modification, the price holding | maintenance part 126 may hold | maintain one part price among several goods used as interchange object in a community. For the goods whose prices are undetermined, the exchange rate holding unit 129 may hold the exchange rate with the goods whose prices are determined. As a result, even when the price of only a part of goods is determined at the time of evaluation, it is possible to realize the aggregation and offsetting of the receivable information and the debt information, and it is possible to realize the evaluation process by the ex-post price evaluation without omission.
 第5変形例を説明する。第1実施形態における融通対象財の価格、第3変形例における同一視すべき対応する財、第4変形例における交換レートは、融通管理装置104により融通状態が管理されるコミュニティ毎に決定されてよい。すなわち、各コミュニティではメンバーの同意の下、融通対象財の価格等を他のコミュニティとは独立して任意に決定することができる。言い換えれば、コミュニティ毎にメンバーの都合や意思に応じた価格や交換レートを柔軟に設定できる。 A fifth modification will be described. The price of the accommodation target goods in the first embodiment, the corresponding goods to be identified in the third modification, and the exchange rate in the fourth modification are determined for each community whose accommodation state is managed by the accommodation management apparatus 104. Good. That is, each community can arbitrarily determine the price of the interchangeable goods independently of other communities with the consent of the members. In other words, it is possible to flexibly set the price and exchange rate according to the convenience and intention of members for each community.
 (第2実施形態の概要説明)
 第2実施形態では、第1実施形態の応用として、金銭の移動を伴わずに環境負荷財(「バッズ」とも言える)が移転されたことを記録する環境会計技術を説明する。生産活動で生じる産業廃棄物(すなわち環境負荷財)は、発生時点では環境への影響や管理コストが不明なものが多い。環境負荷財が経済取引の中でどのように主体間で移転(移管とも言える)されるか、あるいは環境に放出されるかを記述し、最後の環境浄化作業を含む清算プロセスまでを多段階の交換として記述するために、実物ベースの簿記記述(債権債務の記録)が好適である。この方法によると、多段階の実物債権、実物債務の記録と、トレーサビリティの確保が同時に可能になる。
(Outline of the second embodiment)
In the second embodiment, as an application of the first embodiment, an environmental accounting technique for recording that an environmental load (also referred to as “bads”) has been transferred without money movement will be described. Many industrial wastes (that is, environmentally hazardous goods) generated in production activities have unknown environmental impact and management costs. Describes how environmentally impacted goods are transferred (transferred) between entities in an economic transaction or released to the environment, and the multi-stage process up to the liquidation process including the final environmental cleanup work Real-world bookkeeping descriptions (records of receivables and payables) are preferred for describing as an exchange. According to this method, it is possible to simultaneously record multi-stage real debt, real debt, and traceability.
 環境負荷財移転の評価では、事後的な処理コストの評価替えを可能としてもよい。これにより、事後的な環境負荷財の負債拡大に備えて、環境負荷財を事後請求権付き環境負荷財として、環境負荷財の処理に必要なコストを一種の評価替えとして扱い、長期に亘り責任を記述することも可能になる。 In the assessment of environmental impact goods transfer, ex-post processing cost evaluation may be changed. As a result, in preparation for the subsequent increase in debt of environmental impact goods, the environmental impact goods are treated as environmental impact goods with subsequent claims, and the costs necessary for the treatment of environmental impact goods are treated as a kind of revaluation. Can also be described.
 一見すると、環境負荷財の評価替えを認めることは、コストの算定を不安定にするという議論を惹起しかねない。しかし、財の評価替えそのものは、通常の財務会計の中でプラスの価値の財に対して行われることがある。例えば土地や株式の資産は、取得原価で評価されるだけでなく、国際会計基準では時価評価による評価替えが常に求められている。同様に在庫品の価格変動に伴う在庫評価替え等も普通に行われる。そのため、環境負荷財に関してもその処理コストの変動に応じた時価評価が行われることは当然である。 見 At first glance, accepting the re-evaluation of environmentally hazardous goods may provoke a debate that the cost calculation becomes unstable. However, the revaluation of goods itself may be made for goods of positive value in normal financial accounting. For example, land and stock assets are not only valued at acquisition cost, but international accounting standards always require revaluation by market value. Similarly, inventory valuation changes associated with price fluctuations of inventories are also carried out normally. For this reason, it is natural that the market value is evaluated according to changes in the processing cost of environmentally hazardous goods.
 企業活動あるいは個人の生活に起因して、マイナスの価値を持つ廃棄物等の環境負荷財が環境へ投棄、排出されることを管理することはサステイナブルな社会経済システムの維持のために必須である。しかし貨幣ベースでの取引の記述と、廃棄物の実物レベルでの環境への投棄や排出による自然環境の変化等をトレーサブルな形で記述することは、複式簿記と同一の枠組みでは困難である。従来、環境会計として記述されるものは、アカウンティング(説明責任)のための、複式の交換記述に対するサテライト勘定としての付加情報の形を取っていた。このようなサテライト勘定記録は、交換という行為と紐づけることは難しく、限界があった。 It is essential for maintaining a sustainable socio-economic system to manage the dumping and discharge of environmentally hazardous goods such as waste with negative value due to corporate activities or personal life. . However, it is difficult to describe in a traceable manner the description of transactions on a monetary basis and the changes in the natural environment due to the dumping and discharge of waste into the environment at the actual level in a traceable form. Conventionally, what is described as environmental accounting has been in the form of additional information as a satellite account for double exchange descriptions for accounting purposes. Such satellite account records are difficult to link with the act of exchange and have limitations.
 そこで、第1実施形態で説明した実物の債務債権勘定を持つ多段階資源配分会計を用いることで、複式簿記の枠組みの中で、環境会計を構築することが可能となる。この場合、環境に環境負荷財(廃棄物や汚染物質)を排出する企業のみならず、環境の側にもバランスシートを設定することになる。この環境という主体のバランスシートは政府等の公的主体が管理することになる。実際に環境負債が現金化され、企業がそれを環境債権を持つ自然に払う場合には、代理人たる政府等の公的主体の勘定に入ることになる。このような公的代理人による自然のバランスシートの管理は、共有地やナショナル・トラストに対しても適用できる。 Therefore, by using the multi-stage resource allocation accounting having the real debt receivable account described in the first embodiment, it is possible to construct environmental accounting within the double-entry bookkeeping framework. In this case, a balance sheet is set not only for companies that discharge environmentally hazardous goods (waste and pollutants) to the environment, but also for the environment. The balance sheet of the subject, the environment, is managed by a public entity such as the government. If the environmental debt is actually cashed and the company pays it naturally with environmental claims, it will be included in the account of a public entity such as the government acting as an agent. Such management of natural balance sheets by public agents can also be applied to common areas and national trusts.
 例として、α社が100Kgの廃棄物を環境に排出することを考える。なお、環境は「Env」と表記する。
 1)α社の記述:
 100^<環境負荷財、Kg、#、α>+100<環境負荷財_債務_Env、Kg、#、α>
 2)環境側の記述:
 100<環境負荷財、Kg、#、α>+100<環境負荷財_債権_α、Kg、#、Env>
 この記述では、α社が環境に排出した環境負荷財は、金銭評価はできなくても、α社が環境に対して持つ債務として負債記述される。
As an example, consider that company α discharges 100 kg of waste to the environment. The environment is expressed as “Env”.
1) Company α description:
100 ^ <Environmental Impact Goods, Kg, #, α> +100 <Environmental Impact Goods_Debt_Env, Kg, #, α>
2) Environmental description:
100 <Environmental Impact Goods, Kg, #, α> +100 <Environmental Impact Goods_Receivables_α, Kg, #, Env>
In this description, the environmentally impacted goods discharged by company α are described as debts that company α has as a debt to the environment, even if it is not possible to evaluate money.
 なお環境負荷財の排出に関する取引はマイナスの価値を持つ財の移転であるため、環境負荷財の排出元主体では債務の発生と記述される。逆に環境負荷財の排出先主体(環境等)では債権の発生と記述される。環境負荷財に関する取引記述は、具体的には汚染物質や廃棄物毎、また排出の行為毎に記録される。このような環境負荷財の排出に基づいて記録される企業側の環境債務、環境側の環境債権は、環境負荷財の種類毎に、排出が制度上許されているか否かは別として記録される。各企業と環境に関して、廃棄物の種類毎に、毎年のフローを作成でき、同時にバランスシートも作成できる。また、環境債務と環境債権を記録することで、汚染物質毎に、どのような交換関係と蓄積関係があるかを記録でき、それにより長期的に汚染物質に対する管理やコスト負担の責任を明確にすることができる。 In addition, since the transaction related to the emission of environmentally hazardous goods is the transfer of goods with negative value, it is described that the debtor is generated at the source of the environmentally hazardous goods. On the other hand, it is described as the occurrence of receivables for the environmental impact goods (such as the environment). Specifically, transaction descriptions concerning environmentally hazardous goods are recorded for each pollutant and waste, and for each discharge action. The company's environmental debts and environmental environmental claims recorded based on the emissions of such environmental impact goods are recorded separately for each type of environmental impact goods, whether or not emissions are permitted by the system. The For each company and environment, annual flow can be created for each type of waste, and a balance sheet can be created at the same time. Also, by recording environmental debts and environmental claims, it is possible to record what exchange and storage relationships exist for each pollutant, thereby clarifying long-term responsibility for management and cost burden on pollutants. can do.
 3)環境自体による環境負荷財の無害化:
 自然(環境)の中で、有害物質を分解するなどの形で、無害化がなされることがある。これは自然を主体とした会計という意味では、ある種の生産に伴う付加価値形成が行われたことになる。ここでは環境負荷財の無害化という意味での価値生成を自然が行った場合の付加価値形成の記述を示す。ここでは、環境負荷財債権のコストが確定した時点でその分が自然による付加価値形成となる。
 10^<環境負荷財、Kg、#、α>+5<一般物質、Kg、#、Env>
3) Detoxification of environmental impact goods by the environment itself:
In nature (environment), it may be detoxified by decomposing harmful substances. In the sense of accounting based on nature, this means that value-added formation has been achieved with certain types of production. Here is a description of added value formation when nature generates value in the sense of detoxifying environmentally hazardous goods. Here, when the cost of environmentally hazardous goods receivables is determined, the added value is formed by nature.
10 ^ <Environmental impact goods, Kg, #, α> +5 <General substances, Kg, #, Env>
 ここでは一般物質をKgで記述するが、経済的価値はニュートラル、即ちゼロ価格ということにする。一般物質の実物記述としての管理は実物簿記を通じて行われ、事後的にそのプラス価値あるいはマイナス価値が判明した時点で、再評価(ある種の時価評価による評価替え)を可能にする。この会計処理では、仮に環境債務が価格化され、その債務を持つ企業がその債務額を、自然主体(通常はその代理勘定を政府などの公的機関が持つ)に対して支払うことも想定される。 (Here, general materials are described in Kg, but the economic value is neutral, that is, zero price.) Management of general substances as actual descriptions is performed through actual bookkeeping, and re-evaluation (revaluation by a certain market value evaluation) is possible when the positive value or negative value is later found. In this accounting process, it is assumed that the environmental debt is priced and the company with the debt pays the amount of the debt to a natural entity (usually the agency account is held by a public agency such as the government). The
 4)企業αによる環境負荷財の無害化:
 企業αが生産した環境負荷財は環境に放出されるばかりではない。企業自身が環境負荷財を除去、無害化することもある。ここでは、環境負荷財の除去、無害化のために原料2Kgの投入が必要だと仮定する。この場合、以下のような一種の生産取引が生じる。
 10^<環境負荷財、Kg、#、α>+5<一般物質、Kg、#、Env>+2<原料、Kg、#、α>
 これは環境負荷財を消去するつまり、負債勘定を消滅させることになる。このような負債勘定の消滅を、金銭評価でなく物質変化として記述できることが実物簿記の利点となる。
4) Detoxification of environmental impact goods by company α:
The environmental impact goods produced by company α are not only released to the environment. Companies themselves may remove environmentally harmful goods and make them harmless. Here, it is assumed that 2 Kg of raw material is required to remove environmentally harmful goods and make them harmless. In this case, the following kind of production transaction occurs.
10 ^ <environmental impact goods, Kg, #, α> +5 <general substances, Kg, #, Env> +2 <raw materials, Kg, #, α>
This eliminates the environmental impact goods, that is, the debt account disappears. It is an advantage of real bookkeeping that such disappearance of the debt account can be described as a material change rather than a monetary evaluation.
 なお、一般に環境負荷財の発生は、生産プロセスで生じ、例えば次のような取引として記述される。
 40^<製品原料、Kg、#、α>+50<製品、Kg、#、α>+10<環境負荷財、Kg、#、α>
In general, the generation of environmental impact goods occurs in the production process and is described as, for example, the following transaction.
40 ^ <product raw material, Kg, #, α> +50 <product, Kg, #, α> +10 <environmental impact goods, Kg, #, α>
 マテリアルコストフロー(MFC)会計は、環境負荷財ではなく屑(それ事態の評価不明)の生産に関して、材料の按分や資本コストを按分し、管理会計的に無駄を見える化することを目指すものである。これに対し、第2実施形態の環境会計の目的は、環境負荷財自体をトレーサブルにし、量も含めてダブルエントリーで環境債務と環境債権を明らかにし、環境汚染の責任按分を明確にすることにある。なお、環境会計が進めば、そこから環境負荷財に関するMFC的な解析も可能になる。 Material cost flow (MFC) accounting aims to visualize waste in terms of management accounting by apportioning material apportionment and capital costs in relation to the production of scraps (not yet evaluated). is there. On the other hand, the purpose of environmental accounting in the second embodiment is to make environmental burden goods themselves traceable, to clarify environmental debt and environmental claims by double entry including quantity, and to clarify the responsibility for environmental pollution. is there. If environmental accounting proceeds, it will be possible to conduct MFC-like analysis on environmentally hazardous goods.
 次に、サービス生産財毎の環境汚染の複式記述について説明する。自動車によるNOx排出のように、個人や家計による環境負荷財の排出では、個人側に環境会計の作成を求めることは難しい。他方で環境問題を考える上では、NOxだけでなく、従来の経済学の分類で言う消費者サイドでのサービス生産とそれに基づく環境汚染の記述が必須となる。 Next, the double description of environmental pollution for each service product will be explained. For the discharge of environmentally hazardous goods by individuals and households, such as NOx emissions by automobiles, it is difficult to ask individuals to create environmental accounting. On the other hand, in considering environmental problems, not only NOx but also description of consumer-side service production and environmental pollution based on it in the conventional economic classification are essential.
 個人が例えば自動車等で環境を汚染する場合は、当該の「財」そのものに紐付ける環境会計が可能となる。この場合、当該の「財」は、個人・家計におけるサービス生産に伴い汚染物質を生産する財として、生産財と見なされる必要がある。その意味では生産の境界の概念を変化させる必要がある。しかし今日のサービス産業化の中で、家計の中でのサービス生産を論じることは必須であり、必然の流れでもある。むろんサービス生産に付随した汚染の発生については、事業所でも同様であり、NOxの発生は事業所の車についても求められる必要がある。その意味では、自動車という消費財そのものがサービス生産財であり、そのサービス生産に伴う汚染の排出が、従来の経済学の区分である消費財と生産財、消費者と生産者の区別を超えてなされている状況を補足する必要がある。 When an individual pollutes the environment, for example, with an automobile, environmental accounting linked to the “goods” itself becomes possible. In this case, the “good” needs to be regarded as a production good as a good that produces pollutants as a result of service production in individuals and households. In that sense, it is necessary to change the concept of production boundaries. However, in today's service industry, it is essential and inevitable to discuss service production in the household. Of course, the occurrence of pollution associated with service production is also the same at business establishments, and the generation of NOx needs to be required for automobiles at business establishments. In that sense, the automobile consumer goods themselves are service production goods, and the emissions of pollution resulting from service production exceed the distinction between consumer goods and production goods, and consumers and producers. It is necessary to supplement the situation being made.
 まずサービス生産に用いられる家計内資本財毎に、環境汚染を引き起こす、環境負債の発生を記述することを試みる。以下では、家計内資本財として自動車を例とする。
 1)環境汚染を引き起こす財毎の環境債権と環境債務の記述例:
 ここでは、車という資本財を個人P(集合的な個人をPで示す)がガソリンa3リットルを燃料としてa1時間利用することを想定する。また、車の利用に伴う環境汚染物質NOxの発生量をa2Kgとする。このことは以下のように記述される。
 a1<車利用サービス、時間、#、P>+a2<NOx、Kg、#、P>+a3^<ガソリン、L、#、P>
First, it tries to describe the occurrence of environmental debt that causes environmental pollution for each household capital goods used for service production. In the following, automobiles are taken as an example of household capital goods.
1) Examples of environmental claims and debts for each good causing environmental pollution:
Here, it is assumed that a person P (a collective person is indicated by P) uses the capital goods called a car as a fuel for 3 hours using gasoline a3 liters. In addition, the amount of environmental pollutant NOx generated with the use of a vehicle is assumed to be a2Kg. This is described as follows.
a1 <car use service, time, #, P> + a2 <NOx, Kg, #, P> + a3 ^ <gasoline, L, #, P>
 更に一般的に言えば、様々な消費財は、電気やガソリン等のエネルギーを原料にサービスを生み出すサービス資本財である。消費財が必要とするエネルギーの総量や、消費財が生み出すサービスと、同時に排出する汚染物質の総体は、財毎のサービス生産の特質に基づく取引記述と、サービス資本財の総量等に基づいて推計が原理的には可能となる。また、このような形でサービスプロファイリングを行うことで、現状の技術により、あるサービス需要を想定するとどのようなエネルギーニーズと排出があるかが推計できる。技術革新の目標もまたこのサービス生産取引の変化として論じることができる。 More generally speaking, various consumer goods are service capital goods that produce services using energy such as electricity and gasoline as raw materials. The total amount of energy required for consumer goods, the services generated by consumer goods, and the total amount of pollutants emitted at the same time are estimated based on the transaction description based on the characteristics of service production for each good and the total amount of service capital goods. Is possible in principle. In addition, by performing service profiling in this way, it is possible to estimate what energy needs and emissions will be if a certain service demand is assumed by the current technology. The goal of innovation can also be discussed as a change in this service production transaction.
 不特定多数の個人の集合として家計セクターを一つの(あるいは地域別等の)集合的な主体として、そこでのサービス生産取引や汚染物質の排出を環境簿記で記述することは可能である。しかし、具体的な個人の責任按分は難しい。更にそもそもサービス生産に伴う汚染物質の排出そのものの推計も難しい場合が多い。 It is possible to describe the service production transactions and pollutant emissions in the environmental bookkeeping with the household sector as a collective entity (or by region, etc.) as a collection of unspecified individuals. However, it is difficult to share specific responsibilities. Furthermore, it is often difficult to estimate the emissions of pollutants associated with service production.
 このような場合には、環境の側の汚染の実測から、家計セクターの環境会計における環境負荷財の排出項を事後的に推計し按分することも可能となる。また、環境の側で、実際に測定された環境データを基に環境債権を実物レベルで測定し、それを排出側として推定される個人や企業に按分する方式も考える必要がある。これらはいずれも、まず現物の物質測定レベルでの環境債務や環境債権を明らかにすることから出発し、事後的にその処理コストや負担の配分を行うための、共通の現実を構築することを目的とする。 In such a case, it is possible to estimate and apportion the discharge term of environmentally hazardous goods in the environmental accounting of the household sector from the actual measurement of pollution on the environmental side. It is also necessary to consider a method in which the environmental side measures environmental claims at the actual level based on the actually measured environmental data and apportions them to individuals and companies that are estimated as the emission side. All of these start by clarifying environmental debts and environmental claims at the physical substance measurement level of the actual product, and establish a common reality for the subsequent allocation of processing costs and burdens. Objective.
 (第2実施形態の詳細説明)
 図11は、第2実施形態の環境負荷財移転管理システムの構成を示す。環境負荷財移転管理システム220は、環境負荷財の排出状況を管理するための情報処理システムである。融通管理システム100は、情報端末222と環境負荷財移転管理装置224を備える。環境負荷財移転管理装置224は、第2実施形態の概要説明に記載した環境会計を実行する情報処理装置である。すなわち環境負荷財移転管理装置224は、第1の主体と第2の主体間で環境負荷財が移転された場合に、その事実を記録し、所定のタイミングでの清算を支援する。
(Detailed description of the second embodiment)
FIG. 11 shows the configuration of the environmental impact goods transfer management system of the second embodiment. The environmental load goods transfer management system 220 is an information processing system for managing the discharge status of environmental load goods. The accommodation management system 100 includes an information terminal 222 and an environmental load goods transfer management device 224. The environmental load goods transfer management device 224 is an information processing device that executes environmental accounting described in the outline description of the second embodiment. That is, the environmental load goods transfer management device 224 records the fact when the environmental load goods are transferred between the first entity and the second entity, and supports settlement at a predetermined timing.
 情報端末222は、環境負荷財が移転された事実を環境負荷財移転管理装置224に登録すべき主体により操作される端末である。この操作者は、環境負荷財の移転元主体または移転先主体であってもよく、環境負荷財の移転状況(例えば廃棄物の排出状況)を測定する主体であってもよい。また環境負荷財の移転先が環境(自然)である場合等、環境の代理人となる国や行政機関であってもよい。実際には複数台の情報端末222が環境負荷財移転管理装置224に接続されてもよい。 The information terminal 222 is a terminal operated by an entity that should register the fact that the environmental load goods have been transferred to the environmental load goods transfer management device 224. The operator may be a transfer source entity or a transfer destination entity of the environmental load goods, or may be an entity that measures the transfer status (for example, waste discharge status) of the environmental load goods. In addition, when the destination of the environmental load goods is the environment (nature), it may be a country or an administrative agency acting as an agent for the environment. Actually, a plurality of information terminals 222 may be connected to the environmental load goods transfer management device 224.
 図11では、第1実施形態で説明した機能ブロックと同一または対応する機能ブロックには同一の符号を付している。以下、第1実施形態で説明済の内容は適宜省略し、主に、第1実施形態と異なる構成および動作を説明する。 In FIG. 11, functional blocks that are the same as or correspond to the functional blocks described in the first embodiment are denoted by the same reference numerals. Hereinafter, the contents already described in the first embodiment will be omitted as appropriate, and mainly the configuration and operation different from those in the first embodiment will be described.
 環境負荷財移転情報212は、第1実施形態の融通実績情報202に対応するものであり、環境負荷財移転の事実を示す情報である。環境負荷財移転情報212は、移転元の主体、移転先の主体、移転された環境負荷財、移転された量を示す情報を含む。例えば「企業αから湖(環境)へ汚水を100Kg排出した」という内容であってもよい。なお、以下の例では環境負荷財の排出先を環境(自然)とするが、環境負荷財の排出先は環境に限られず、個人や企業であってもよい。例えば環境負荷財を無害化し、または保管する企業であってもよい。 The environmental load goods transfer information 212 corresponds to the interchange performance information 202 of the first embodiment, and is information indicating the fact of environmental load goods transfer. The environmental load goods transfer information 212 includes information indicating the transfer source entity, the transfer destination entity, the transferred environmental load goods, and the amount transferred. For example, the content may be “100 kg of sewage was discharged from the company α to the lake (environment)”. In the following example, the destination of environmental impact goods is assumed to be the environment (natural), but the destination of environmental impact goods is not limited to the environment, and may be an individual or a company. For example, it may be a company that detoxifies or stores environmental impact goods.
 価格情報204は、環境負荷財を処理するための費用であり、例えば単位量の廃棄物や汚水を無害化するための費用が設定される。支払情報206は、環境債務の解消のために債務者の主体が支払った金額である。支払情報206には、例えば、環境負荷財排出の対価として企業が行政機関へ支払った金額が設定される。 The price information 204 is a cost for processing the environmental load goods, and for example, a cost for detoxifying a unit amount of waste and sewage is set. The payment information 206 is the amount paid by the obligor's subject to eliminate the environmental debt. In the payment information 206, for example, the amount paid by the company to the administrative organization is set as a consideration for the discharge of environmentally hazardous goods.
 環境負荷財移転管理装置224の対応関係保持部120は、情報端末102から入力される環境負荷財移転情報212を、債権債務情報保持部124に保持される会計型データの形式へ変換するための対応関係データを保持する。この対応関係データは、環境負荷財移転情報212から債権情報と債務情報を生成する規則と言える。 The correspondence holding unit 120 of the environmental load goods transfer management device 224 converts the environmental load goods transfer information 212 input from the information terminal 102 into a format of accounting type data held in the claim and debt information holding unit 124. Holds correspondence data. This correspondence data can be said to be a rule for generating bond information and debt information from the environmental load goods transfer information 212.
 具体的には対応関係データは、移転元主体、移転先主体、移転対象環境負荷財、移転量(単位含む)を示す環境負荷財移転情報212を、移転元主体の債務情報として、「移転量^<移転対象環境負荷財、単位、#、移転元主体>+移転量<移転対象環境負荷財_債務_移転先主体、単位、#、移転元主体>」の形式へ変換することを定めた規則であってもよい。さらに同じ環境負荷財移転情報212を、移転先主体の債権情報として、「移転量<移転対象環境負荷財、単位、#、移転元主体>+移転量<移転対象環境負荷財_債権_移転元主体、単位、#、移転先主体>」の形式へ変換することを定めた規則であってもよい。 Specifically, the correspondence relationship data includes the transfer source entity, the transfer destination entity, the environmental load goods to be transferred, and the environmental load goods transfer information 212 indicating the transfer amount (including unit) as debt information of the transfer source entity. ^ <Environmental impact goods to be transferred, unit, #, transfer source entity> + Transfer amount <Environmental load goods to be transferred_Debt_Destination entity, unit, #, transfer source entity> " It may be a rule. Furthermore, the same environmental load goods transfer information 212 is used as receivable information of the transfer destination entity as “transfer amount <transfer target environmental load goods, unit, #, transfer source entity> + transfer amount <transfer target environmental load goods_receivable_transfer source It may be a rule that defines conversion into a format of “subject, unit, #, destination entity>”.
 環境負荷財移転管理装置224は、第1実施形態の融通実績取得部132に代えて環境負荷財移転情報取得部226を備える。環境負荷財移転情報取得部226は、情報端末222から送信された環境負荷財移転情報212を取得して債権債務記録部134に渡す。 The environmental load goods transfer management device 224 includes an environmental load goods transfer information acquisition unit 226 instead of the interchange performance acquisition unit 132 of the first embodiment. The environmental load goods transfer information acquisition unit 226 acquires the environmental load goods transfer information 212 transmitted from the information terminal 222 and passes it to the claim and debt recording unit 134.
 債権債務記録部134は、第1の主体から第2の主体へ金銭の移動を伴わずに環境負荷財が移転された場合に、移転量に応じた債務の大きさを環境負荷財の計量単位で示す債務情報を生成し、その債務情報を第1の主体に対応付けて債権債務情報保持部124へ格納する。それとともに債権債務記録部134は、移転量に応じた債権の大きさを環境負荷財の計量単位で示す債権情報を生成し、その債権情報を第2の主体に対応付けて債権債務情報保持部124へ格納する。この移転量は、第1の主体における環境負荷財の減少量、第2の主体における環境負荷財の増加量と言える。また、廃棄物の排出の場合、典型的な第1の主体は廃棄物を生産する企業等になり、第2の主体は環境(または代理人としての行政機関)となる。 The claim and debt recording unit 134 measures the amount of debt according to the amount transferred when the environmental load is transferred from the first entity to the second entity without money transfer. The debt information indicated by is generated, and the debt information is associated with the first entity and stored in the claim and debt information holding unit 124. At the same time, the receivable / liability recording unit 134 generates receivable information indicating the size of the receivable according to the transfer amount in the unit of measurement of the environmental load goods, and associates the receivable information with the second subject to the receivable / debt information holding unit Store in 124. This amount of transfer can be said to be the amount of decrease in environmental impact goods in the first entity and the amount of increase in environmental impact goods in the second entity. In the case of waste discharge, a typical first entity is a company that produces waste, and a second entity is the environment (or an administrative agency as an agent).
 このように第2実施形態の債権債務記録部134は、第1実施形態の処理とは逆に、環境負荷財の移転元に対応付けて債務情報を記録し、環境負荷財の移転先に対応付けて債権情報を記録する。環境負荷財はマイナスの価値を有する財だからである。第1実施形態の債権債務記録部134の他の特徴は、第2実施形態の債権債務記録部134にも当てはまる。また第1実施形態の評価部138の特徴は、第2実施形態の評価部138にも当てはまる。 As described above, the claim and debt recording unit 134 of the second embodiment records the debt information in association with the transfer source of the environmental load goods and corresponds to the transfer destination of the environmental load goods, contrary to the processing of the first embodiment. In addition, record bond information. This is because environmental impact goods have negative value. Other features of the claim and debt recording unit 134 of the first embodiment also apply to the claim and debt recording unit 134 of the second embodiment. The features of the evaluation unit 138 of the first embodiment also apply to the evaluation unit 138 of the second embodiment.
 以上の構成による環境負荷財移転管理システム220の動作を説明する。
 環境負荷財移転管理装置224の動作は図9に示した融通管理装置104の動作と同様である。ただし、S10では融通実績情報202に代えて環境負荷財移転情報212が入力される。
The operation of the environmental impact goods transfer management system 220 configured as described above will be described.
The operation of the environmental load goods transfer management device 224 is the same as the operation of the accommodation management device 104 shown in FIG. However, in S10, the environmental load goods transfer information 212 is input in place of the accommodation result information 202.
 ここで、主体間の融通(貸与)に関する、実物債権および実物債務による記述を、環境会計に適用する例を説明する。具体的には、環境負荷財移転の事例を示しつつ、環境負荷財の移転状況を管理する環境負荷財移転管理装置224の動作を説明する。 Here, an example will be described in which the description based on real claims and real debts regarding interchange (loaning) between entities is applied to environmental accounting. Specifically, the operation of the environmental load goods transfer management device 224 that manages the transfer status of environmental load goods will be described while showing examples of environmental load goods transfer.
 ここではマイナスの価値を持つ財である環境負荷財の環境への放出を、負の価値を持つ(負債と同じで貸方勘定に属する)財に関する融通と考える。本来、マイナスの価値を持つ財の融通という概念は、字義的にはおかしく、環境負荷財の放出は環境への環境負荷財の強制であり、押しつけであるというべきであるが、ここでは第1実施形態にあわせて融通という用語を適宜用いる。 Here, we consider the release of environmental impact goods, which are goods with negative value, to the environment as accommodations for goods with negative value (same as debt and belonging to credit account). Originally, the concept of accommodation of goods with negative value is literally strange, and it should be said that the release of environmentally impacted goods is a compulsion of the environmentally impacted goods to the environment and is a pressing force. The term “flexibility” is appropriately used in accordance with the embodiment.
 ここでは環境負荷財移転として汚水の排出を考える。汚水の生産を製造取引の範囲でどのように記述するかは別の課題ではあるが、例えば以下のように表現できる。
 例えば、α社が、電気を使用して、基板加工品に対してエッチング&メッキ処理を実施し、エッチング・メッキ済の製品を製造するプロセスを想定する。
 X[α:生産]=50^<基盤加工品、個、#、#>+50<エッチング・メッキ済製品、個、#、#>+3^<電力、WH、#、#>+100<汚水、Kg、#、α>
 なお、本来汚水は汚染物質の濃度とL(リットル)から物質量でも計測すべきだが単純化のために、Kgを単位としている。
Here, we consider the discharge of sewage as a transfer of environmentally hazardous goods. How to describe the production of sewage within the scope of manufacturing transactions is another issue, but can be expressed as follows, for example.
For example, it is assumed that the company α uses electricity to perform an etching and plating process on a substrate processed product to manufacture an etched and plated product.
X [α: Production] = 50 ^ <base processed product, individual, #, #> + 50 <etched / plated product, individual, #, #> + 3 ^ <electric power, WH, #, #> + 100 <sewage, Kg , #, Α>
Originally, sewage should be measured by the amount of pollutant concentration and L (liter), but for simplification, the unit is Kg.
 ここでは湖の汚染を課題とし、α社とβ社が隣接する湖(すなわち自然環境)に汚水を排水する。まず、前回の評価期間におけるα社、β社、湖の最終ストック量であり、今回の評価期間における初期ストック量を以下のとおりとする、これらのデータは環境負荷財移転管理装置224のストック情報保持部122に格納される。
 ST[α](1)=300^<汚水、Kg、#、α>+300<汚水_債務_湖、Kg、#、α>
 ST[β](1)=200^<汚水、Kg、#、β>+200<汚水_債務_湖、Kg、#、β>
 ST[湖](1)=300<汚水、Kg、#、α>+200<汚水、Kg、#、β>+300<汚水_債権_α、Kg、#、湖>+200<汚水_債権_β、Kg、#、湖>
Here, the pollution of the lake is an issue, and the wastewater is drained to the adjacent lake (namely, the natural environment) of Company α and Company β. First, α, β, and the final stock amount of the lake in the previous evaluation period, and the initial stock amount in the current evaluation period is as follows. These data are stock information of the environmental impact goods transfer management device 224. It is stored in the holding unit 122.
ST [α] (1) = 300 ^ <sewage, Kg, #, α> +300 <sewage_debt_lake, Kg, #, α>
ST [β] (1) = 200 ^ <sewage, Kg, #, β> +200 <sewage_debt_lake, Kg, #, β>
ST [Lake] (1) = 300 <sewage, Kg, #, α> +200 <sewage, Kg, #, β> +300 <sewage_receivable_α, Kg, #, lake> +200 <sewage_receivable_β, Kg, #, Lake>
 評価期間内のある時点で、α社が湖へ汚水80Kgを排出し、β社が湖へ汚水50Kgを排出する。汚水の排出時点では汚水移転の主体間で金銭は移動せず、例えばα社およびβ社は汚水の排出量に応じた金銭を環境側(代理人としての公的機関)へ支払っていない。汚水排出の関係者(汚水排出の状況を把握する人であり、例えばα社、β社、または行政機関の担当者等)は、汚水排出の事実を示す環境負荷財移転情報212を情報端末102から環境負荷財移転管理装置224へアップロードする。 あ る At some point during the evaluation period, company α discharges 80 kg of sewage to the lake, and company β discharges 50 kg of sewage to the lake. At the time of discharge of sewage, money does not move between the main parties of sewage transfer. For example, Company α and Company β do not pay money according to the amount of discharged sewage to the environment side (public agency as agent). A person concerned with sewage discharge (a person who grasps the situation of sewage discharge, for example, a person in charge of company α, company β, or an administrative organization) provides environmental load goods transfer information 212 indicating the fact of sewage discharge to the information terminal 102. To the environmental impact goods transfer management device 224.
 融通管理装置104の債権債務記録部134は、環境負荷財移転情報212が示すα社の汚水排出事実に基づいて債務情報をα社に対応付けて記録し(後述のx[α:1])、同時に債権情報を湖に対応付けて記録する(後述のx[湖:1])。また債権債務記録部134は、環境負荷財移転情報212が示すβ社の汚水排出事実に基づいて債務情報をβ社に対応付けて記録し(後述のy[β:1])、同時に債権情報を湖に対応付けて記録する(後述のy[湖:1])。 The loan and debt recording unit 134 of the accommodation management device 104 records debt information in association with the company α based on the fact that sewage is discharged by the company α indicated by the environmental load goods transfer information 212 (x [α: 1] described later). At the same time, the bond information is recorded in association with the lake (x [lake: 1] described later). In addition, the debt and debt recording unit 134 records debt information in association with β company based on the fact that β company's sewage discharge is indicated by the environmental load goods transfer information 212 (y [β: 1], which will be described later), and at the same time, the debt information. Is recorded in association with the lake (y [lake: 1] described later).
 このとき債権債務情報保持部124には、以下の会計型データが記録される。
 x[α:1]=80^<汚水、Kg、#、α>+80<汚水_債務_湖、Kg、#、α>
 これは汚水を環境へ排出融通した取引を示す。この取引の結果、企業αに環境債務(債権主体は湖)が発生する。
 x[湖:1]=80<汚水、Kg、#、α>+80<汚水_債権_α、Kg、#、湖>
 これは排出された汚水を湖(環境)が引き受けた取引を示す。この取引の結果、湖に環境債権(債務主体はa社)が発生する。
At this time, the following accounting type data is recorded in the claim information storage unit 124.
x [α: 1] = 80 ^ <sewage, Kg, #, α> +80 <sewage_debt_lake, Kg, #, α>
This represents a transaction where sewage is discharged into the environment. As a result of this transaction, the company α has an environmental debt (the creditor is the lake).
x [Lake: 1] = 80 <Sewage, Kg, #, α> +80 <Sewage_Receivable_α, Kg, #, Lake>
This represents a transaction in which the lake (environment) assumed the discharged sewage. As a result of this transaction, environmental claims (the debtor is company a) are generated in the lake.
 y[β:1]=50^<汚水、Kg、#、β>+50<汚水_債務_湖、Kg、#、β>
 y[湖:1]=50<汚水、Kg、#、β>+50<汚水_債権_β、Kg、#、湖>
 このように、α社およびβ社が環境へ排出した環境負荷財としての汚水は、金銭評価ができなくても物量表示され、α社およびβ社が環境に対して持つ債務として負債記述がなされる。逆に、環境負荷財の排出先の主体である湖(環境と言え、実際には代理人としての行政機関等)は、α社とβ社のそれぞれに対して債権を持つことが記録される。
y [β: 1] = 50 ^ <sewage, Kg, #, β> +50 <sewage_debt_lake, Kg, #, β>
y [Lake: 1] = 50 <Sewage, Kg, #, β> +50 <Sewage_Receivable_β, Kg, #, Lake>
In this way, sewage as environmental impact goods discharged by company α and company β is displayed as a physical quantity even if it cannot be evaluated for money, and debt is described as a debt that company α and company β have for the environment. The On the other hand, it is recorded that the lake (the environment, actually the administrative agency as an agent, etc.) that is the subject of the discharge of environmental impact goods has a claim against each of α company and β company .
 評価期間中の別の時点で、α社が湖へ汚水40Kgを排出する。汚水排出の関係者は、その排出の事実を示す新たな環境負荷財移転情報212を情報端末102から環境負荷財移転管理装置224へアップロードする。融通管理装置104の債権債務記録部134は、新たな環境負荷財移転情報212に基づいて債務情報をα社に対応付けて記録し(z[α:1])、同時に債権情報を湖に対応付けて記録する(z[湖:1])。このとき債権債務情報保持部124には、以下の会計型データが記録される。
 z[α:1]=40^<汚水、Kg、#、α>+40<汚水_債務_湖、Kg、#、α>
 z[湖:1]=40<汚水、Kg、#、α>+40<汚水_債権_α、Kg、#、湖>
At another point during the evaluation period, company α discharges 40 kg of sewage to the lake. A person involved in sewage discharge uploads new environmental load goods transfer information 212 indicating the fact of the discharge from the information terminal 102 to the environmental load goods transfer management device 224. Based on the new environmental load goods transfer information 212, the claim and debt recording unit 134 of the accommodation management device 104 records debt information in association with company α (z [α: 1]), and at the same time handles the claim information to the lake. Record with z (Lake: 1). At this time, the following accounting type data is recorded in the claim information storage unit 124.
z [α: 1] = 40 ^ <sewage, Kg, #, α> +40 <sewage_debt_lake, Kg, #, α>
z [Lake: 1] = 40 <Sewage, Kg, #, α> +40 <Sewage_Receivable_α, Kg, #, Lake>
 評価タイミングとして予め定められた日時に至ると、評価部138は、環境負荷財の排出に関わる複数の主体のうち各評価対象主体について評価期間中に記録された債権情報および債務情報を集計した情報(以下「試算表」と呼ぶ。)を生成する。そして、生成した試算表のデータを評価情報として評価対象主体に対応付けて評価情報保持部128へ記録する。 When the date and time determined in advance as the evaluation timing is reached, the evaluation unit 138 aggregates the debt information and debt information recorded during the evaluation period for each evaluation target entity among a plurality of entities involved in the discharge of environmentally hazardous goods. (Hereinafter referred to as “trial calculation table”). Then, the generated data of the trial calculation table is recorded in the evaluation information holding unit 128 as evaluation information in association with the evaluation subject.
 ここではα社と湖の試算表を示す。
 試算表[α]=~{x[α:1]+z[α:1]}
 =120^<汚水、Kg、#、α>+120<汚水_債務_湖、Kg、#、α>
 試算表[湖]=~{x[湖:1]+y[湖:1]+z[湖:1]}
 =120<汚水、Kg、#、α>+50<汚水、Kg、#、β>+120<汚水_債権_α、Kg、#、湖>+50<汚水_債権_β、Kg、#、湖>
Here is a trial calculation table for company α and the lake.
Trial calculation table [α] = ˜ {x [α: 1] + z [α: 1]}
= 120 ^ <sewage, Kg, #, α> +120 <sewage_debt_lake, Kg, #, α>
Trial calculation table [Lake] = ~ {x [Lake: 1] + y [Lake: 1] + z [Lake: 1]}
= 120 <Sewage, Kg, #, α> +50 <Sewage, Kg, #, β> +120 <Sewage_Receivable_α, Kg, #, Lake> +50 <Sewage_Receivable_β, Kg, #, Lake>
 評価部138は、環境負荷財の排出に関わる各主体について評価期間の期末のストック量を示す期末ストック情報を生成する。そして、生成した期末ストック情報を評価情報として評価対象主体に対応付けて評価情報保持部128へ記録する。なお、期末ストック情報は、次回の評価期間における初期ストック情報としてストック情報保持部122にも格納されてよい。 The evaluation unit 138 generates end-of-period stock information indicating the amount of stock at the end of the evaluation period for each entity involved in the discharge of environmentally hazardous goods. The generated end-of-period stock information is recorded as evaluation information in the evaluation information holding unit 128 in association with the evaluation subject. Note that the end-of-period stock information may be stored in the stock information holding unit 122 as initial stock information in the next evaluation period.
 この例では以下の期末ストック情報を生成する。
 ST[α](2)=~{ST[α](1)+x[α:1]+z[α:1]}
 =420^<汚水、Kg、#、α>+420<汚水_債務_湖、Kg、#、α>
 ST[β](2)=~{ST[β](1)+y[β:1]}
 =250^<汚水、Kg、#、β>+250<汚水_債務_湖、Kg、#、β>
 ST[湖](2)=~{ST[湖](1)+x[湖:1]+y[湖:1]+z[湖:1]}
 =420<汚水、Kg、#、α>+250<汚水、Kg、#、β>+420<汚水_債権_α、Kg、#、湖>+250<汚水_債権_β、Kg、#、湖>
In this example, the following period-end stock information is generated.
ST [α] (2) = ˜ {ST [α] (1) + x [α: 1] + z [α: 1]}
= 420 ^ <sewage, Kg, #, α> +420 <sewage_debt_lake, Kg, #, α>
ST [β] (2) = ˜ {ST [β] (1) + y [β: 1]}
= 250 ^ <sewage, Kg, #, β> +250 <sewage_debt_lake, Kg, #, β>
ST [Lake] (2) = ˜ {ST [Lake] (1) + x [Lake: 1] + y [Lake: 1] + z [Lake: 1]}
= 420 <Sewage, Kg, #, α> +250 <Sewage, Kg, #, β> +420 <Sewage_Receivable_α, Kg, #, Lake> +250 <Sewage_Receivable_β, Kg, #, Lake>
 第2実施形態の環境負荷財移転管理装置224によると、環境を含む主体間での環境負荷財の移転を会計的に管理し、その清算を支援することができる。すなわち、環境負荷財の移転により生じた債権債務の情報を、その移転に関わる主体のそれぞれに対応付けて記録することで、個々の主体が保有する債権と債務を明確化でき、清算の責任の所在を明確化できる。 According to the environmental load goods transfer management device 224 of the second embodiment, the transfer of environmental load goods between entities including the environment can be managed in an accounting manner and the liquidation can be supported. In other words, by recording the information on receivables and payables arising from the transfer of environmentally hazardous goods in association with each of the entities involved in the transfer, it is possible to clarify the receivables and liabilities held by each entity, The location can be clarified.
 なお第1実施形態と同様に、第2実施形態の評価部138は、価格保持部126に保持された環境負荷財の清算価格(現在時点において無害化に要するコスト等)に基づいて、各主体に対応付けられた試算表やストック情報を金銭評価してもよい。言い換えれば、価格への振替処理を実行してもよい。これにより、個々の主体が有する環境債権や環境債務の大きさを金銭的に示すことができる。なお、技術革新等に伴い環境負荷財の処理コストが変化した場合は、環境負荷財の清算価格が更新されることにより、最新の清算価格に基づいて環境債権や環境債務の金銭評価を見直すことができる。 As in the first embodiment, the evaluation unit 138 according to the second embodiment uses each of the entities based on the liquidation price of the environmentally hazardous goods held in the price holding unit 126 (the cost required for detoxification at the present time). The trial calculation table and stock information associated with the item may be evaluated in money. In other words, the transfer process to the price may be executed. Thereby, the magnitude | size of the environmental receivable and environmental debt which each main body has can be shown monetary. If the processing costs of environmental impact goods change due to technological innovation, etc., the liquidation price of the environmental impact goods will be updated, and the monetary evaluation of environmental claims and environmental liabilities will be reviewed based on the latest settlement price. Can do.
 また第2実施形態の評価部138は、環境負荷財の排出に伴う環境債務を解消するための金銭支払がなされたことを示す支払情報206が情報端末222から受け付けられた場合に、金銭評価済の債権情報および債務情報を清算してもよい。具体的には、支払情報206に基づいて会計型データである債権回収データを生成し、試算表やストック情報の会計型データと足すことで、債権回収後の試算表データ、ストック情報を生成してもよい。 In addition, the evaluation unit 138 of the second embodiment, when the payment information 206 indicating that the payment of money for resolving the environmental debt associated with the discharge of environmental load goods has been received from the information terminal 222, You may clear the debt information and debt information. Specifically, based on the payment information 206, receivable collection data, which is accounting type data, is generated and added to the accounting type data of the trial calculation table and stock information, thereby generating trial calculation table data and stock information after collection of receivables. May be.
 以上、本発明を第2実施形態をもとに説明した。この実施の形態は例示であり、それらの各構成要素や各処理プロセスの組合せにいろいろな変形例が可能なこと、またそうした変形例も本発明の範囲にあることは当業者に理解されるところである。 The present invention has been described based on the second embodiment. This embodiment is an exemplification, and it will be understood by those skilled in the art that various modifications can be made to combinations of the respective constituent elements and processing processes, and such modifications are also within the scope of the present invention. is there.
 第1実施形態の各変形例は第2実施形態にも適用可能である。例えば、主体間で相互になされた同一または対応する環境負荷財移転の相殺処理を実行することができる。また、異なる環境負荷財間の交換レートを決めることによる相殺処理を実行することができる。この場合、環境負荷財移転管理装置224は、交換レート保持部129、交換レート取得部144をさらに備えてもよい。さらにまた、現金に換えて仮想通貨を基準として、環境債権および環境債務の価値評価(債権債務情報の仮想通貨単位への振替)を実行してもよい。 Each modification of the first embodiment is also applicable to the second embodiment. For example, it is possible to execute the same or corresponding environmental load goods transfer canceling process performed between the entities. Moreover, the offset process by determining the exchange rate between different environmental load goods can be executed. In this case, the environmental load goods transfer management device 224 may further include an exchange rate holding unit 129 and an exchange rate acquisition unit 144. Furthermore, value evaluation of environmental receivables and environmental debts (transfer of receivables and debts information to virtual currency units) may be executed using virtual currency as a reference instead of cash.
 (第3実施形態の概要説明)
 上記の第1実施形態および第2実施形態で説明した実物簿記記述は、様々な企業や団体等、評価対象主体における一般的な状態記述に適用することもできる。具体的には、実物簿記記述を用いて、評価対象主体で発生した財やサービスの生産、流通、提供等に関するイベント(取引等)毎に、そのイベントによる状態変化を示すデータを記録する。記録された実物簿記記述によるデータは、評価対象主体の状態を示す最も基本となるデータ(原点データとも言える)になる。例えば、そのデータから財務会計のデータを生成することもでき、また環境やエネルギーに関する諸データを抽出することもできる。
(Overview of the third embodiment)
The real bookkeeping description described in the first embodiment and the second embodiment can be applied to a general state description in an evaluation subject such as various companies and organizations. Specifically, for each event (transaction, etc.) related to production, distribution, provision, etc. of goods and services generated by the evaluation subject, data indicating the state change due to the event is recorded using the real bookkeeping description. The recorded data based on the real bookkeeping description is the most basic data (also referred to as origin data) indicating the state of the subject to be evaluated. For example, financial accounting data can be generated from the data, and various data relating to the environment and energy can be extracted.
 図12と図13は、ある企業における様々な取引を実物簿記記述により記録したデータ(以下「実物簿記データ」とも呼ぶ。)を示す。図13は図12の続きを示している。第1実施形態および第2実施形態における実物簿記記述と同様に、財やサービスの取引量を、金額表示ではなく、物量単位で示しており、言い換えれば、財やサービスを計量する際に通常使用される単位で示している。 12 and 13 show data (hereinafter also referred to as “actual bookkeeping data”) in which various transactions in a certain company are recorded according to the actual bookkeeping description. FIG. 13 shows a continuation of FIG. Similar to the actual bookkeeping description in the first embodiment and the second embodiment, the transaction volume of goods and services is shown in quantity units, not in monetary amounts. In other words, it is normally used when measuring goods and services. Is shown in units.
 例えば、図12の項番1’は、物量単位の簿記記述にて原料購入の取引を示している。また項番5’は、運輸サービス80Kmを提供するためにガソリン10Lが使用され、同時に環境負荷財であるCO2が23Kg発生したことを示している。また図13の項番14は、第2実施形態で説明した環境債務概念を用いて環境債務を計上している。金銭取引を伴わずに単に汚染物質(環境負荷財)を排出するだけであれば財務的には債務ゼロと評価される。すなわち財務会計上の記録は残らない。しかし、実物簿記記述では、汚染物質(環境負荷財)排出の事実を残すことができ、言い換えれば、環境債務を事実に即して記録できる。なお、第2実施形態で説明したように、環境債権は環境側で記録されるべきものである。 For example, item number 1 'in FIG. 12 indicates a raw material purchase transaction in a bookkeeping description in quantity units. Item No. 5 'indicates that 10 L of gasoline was used to provide the transportation service of 80 Km, and at the same time, 23 Kg of CO2 as an environmental load was generated. Item No. 14 in FIG. 13 records the environmental debt using the environmental debt concept described in the second embodiment. If you simply emit pollutants (environmental impact goods) without a financial transaction, you are financially evaluated as having no debt. In other words, there is no financial accounting record. However, in the actual bookkeeping description, the fact of pollutant (environmental impact goods) emission can be left, in other words, environmental debt can be recorded in accordance with the fact. As described in the second embodiment, environmental claims should be recorded on the environment side.
 図14は価格情報を示す。この価格情報は、図12と図13で示した取引対象の財やサービスの金銭評価を示している。この価格情報に基づいて、図12と図13の実物簿記データを変換することにより、物量表示の実物簿記データに対応する金額表示の財務会計データを作成できる。図15と図16は、図12と図13に対応し、実物簿記データを金額表示へ変換した財務会計データを示す。図16は図15の続きを示している。これは試算表に対応するデータとなる。 FIG. 14 shows price information. This price information indicates the monetary evaluation of the goods or services to be traded shown in FIGS. By converting the actual bookkeeping data of FIGS. 12 and 13 based on this price information, it is possible to create financial accounting data with a monetary amount corresponding to the physical bookkeeping data with the physical quantity display. FIGS. 15 and 16 correspond to FIGS. 12 and 13 and show financial accounting data obtained by converting real bookkeeping data into a monetary amount display. FIG. 16 shows a continuation of FIG. This is data corresponding to the trial calculation table.
 このように、第3実施形態における評価対象主体の状態記述では、記述する対象を財務、環境、エネルギー等に分離しない。第3実施形態では、どのような財やサービスが中間生成され、それらがさらにどの工程へ投入されるかを含む評価対象主体の一連の活動を、イベント単位で実物簿記記述により逐次記録する。これにより、財務会計データやエネルギー簿記データ、環境会計データ等、様々な情報を抽出可能な、評価対象主体についての統合的な状態空間の記述を記録できる。例えば、金額表示にした場合等に発生しうる情報の欠落(例えば環境債務の欠落等)を防止できる。 Thus, in the state description of the evaluation subject in the third embodiment, the object to be described is not separated into finance, environment, energy, and the like. In the third embodiment, a series of activities of the subject to be evaluated, including what goods and services are generated in the middle and further into which process, are sequentially recorded in real bookkeeping description for each event. As a result, it is possible to record an integrated state space description of the subject to be evaluated from which various information such as financial accounting data, energy bookkeeping data, and environmental accounting data can be extracted. For example, it is possible to prevent a lack of information (for example, a lack of environmental debt) that may occur when displaying money.
 (第3実施形態の詳細説明)
 図17は、第3実施形態の企業状態管理システムの構成を示す。企業状態管理システム300は、企業や団体、またそれらの一部門(工場等)を含む様々な評価対象主体の状態管理を支援する情報処理システムである。図17に示すブロックのうち第1実施形態および第2実施形態で説明したブロックと同一または対応するブロックには同じ符号を付している。以下、第1実施形態および第2実施形態と重複する説明は適宜省略し、異なる点を主に説明する。
(Detailed description of the third embodiment)
FIG. 17 shows a configuration of a company state management system according to the third embodiment. The company state management system 300 is an information processing system that supports the state management of various evaluation subjects including companies, organizations, and one department (factory, etc.). Of the blocks shown in FIG. 17, the same or corresponding blocks as those described in the first embodiment and the second embodiment are denoted by the same reference numerals. Hereinafter, the description overlapping with the first embodiment and the second embodiment will be omitted as appropriate, and different points will be mainly described.
 企業状態管理システム300は、情報端末302と企業状態管理装置304を含む。企業状態管理装置304は、第1実施形態の融通管理装置104、第2実施形態の環境負荷財移転管理装置224に対応する情報処理装置である。企業状態管理装置304は、評価対象主体(ここでは企業)の状態を実物簿記記述によるデータで管理する。情報端末302は、評価対象主体の担当者により操作される情報処理装置である。情報端末302は、イベント情報310、価格情報204を企業状態管理装置304へアップロードし、企業状態管理装置304で生成された評価情報208をユーザへ提示する。 The company state management system 300 includes an information terminal 302 and a company state management device 304. The company state management device 304 is an information processing device corresponding to the accommodation management device 104 of the first embodiment and the environmental load goods transfer management device 224 of the second embodiment. The company state management device 304 manages the state of the subject to be evaluated (here, a company) with data based on a real book description. The information terminal 302 is an information processing apparatus operated by a person in charge of the evaluation subject. The information terminal 302 uploads the event information 310 and the price information 204 to the company state management apparatus 304, and presents the evaluation information 208 generated by the company state management apparatus 304 to the user.
 イベント情報310は、企業における財やサービスの生産、流通、提供等を含む様々なイベント(取引とも言える)の内容を示すデータである。例えば、あるイベント情報310には図12の取引「鉄の購入」が含まれてよく、別のイベント情報310には図13の取引「塗装サービス生産」が含まれてよい。 The event information 310 is data indicating the contents of various events (also referred to as transactions) including production, distribution, provision, etc. of goods and services in a company. For example, one event information 310 may include the transaction “Purchase of iron” in FIG. 12, and another event information 310 may include the transaction “Production service production” in FIG.
 実物簿記データ保持部312は、図12および図13で示した実物簿記データを保持する。具体的には実物簿記データは、情報端末302からアップロードされたイベント情報310を実物簿記記述で示す会計型データである。また、借方科目と貸方科目を含む仕分情報とも言える。 The real bookkeeping data holding unit 312 holds the real bookkeeping data shown in FIGS. 12 and 13. Specifically, the real bookkeeping data is accounting type data indicating the event information 310 uploaded from the information terminal 302 in the real bookkeeping description. It can also be said to be sorting information including debit items and credit items.
 対応関係保持部120は、イベント情報310から、実物簿記データ保持部312に格納すべき実物簿記データを生成するための変換規則を保持する。この変換規則は、例えば、イベント情報310に含まれる各データ要素に対して、企業の実物簿記データで予め定められた複数の基底であって、複式簿記において借方にあたる基底である借方基底と複式簿記において借方にあたる基底である貸方基底のうち、どの基底を対応付けるかを定めた対応関係を示すものであってもよい。 The correspondence holding unit 120 holds a conversion rule for generating real bookkeeping data to be stored in the real bookkeeping data holding unit 312 from the event information 310. This conversion rule is, for example, for each data element included in the event information 310, a plurality of bases predetermined in the real bookkeeping data of the company, and a debit base and a double bookkeeping which are bases corresponding to debits in the double bookkeeping. It may indicate a correspondence relationship that defines which one of the credit bases corresponding to the debit in FIG.
 例えば、対応関係保持部120に保持される変換規則は、イベント情報310が図12の項番1’の取引「鉄の購入」を示すものであるときに、イベント情報310に記録された鉄材の購入量に、借方基底<鉄材、Kg、#、#>を対応付けることを定めてもよい。また、イベント情報310に記録された買掛金の額に、貸方基底<買掛金、円、#、#>を対応付けることを定めた情報であってもよい。 For example, the conversion rule held in the correspondence relationship holding unit 120 indicates that the iron information recorded in the event information 310 when the event information 310 indicates the transaction “Purchase of iron” of item number 1 ′ in FIG. It may be determined that the debit basis <iron material, Kg, #, #> is associated with the purchase amount. Further, it may be information that defines that the amount of accounts payable recorded in the event information 310 is associated with credit basis <accounts payable, yen, #, #>.
 イベント記録部314は、情報端末302から送信されたイベント情報310を受け付け、対応関係保持部120が保持する変換規則にしたがって、イベント情報310に対応する実物簿記データを実物簿記データ保持部312へ格納する。例えば、図12の項番1’の取引「鉄の購入」を示すイベント情報310を受け付けた場合、「500<鉄材、Kg、#、#>+20000<買掛金、円、#、#>」のレコードを実物簿記データ保持部312へ格納してもよい。これにより、ある評価期間における企業の実物簿記データ(例えば図12、図13の各レコード)が実物簿記データ保持部312に蓄積されていく。 The event recording unit 314 receives the event information 310 transmitted from the information terminal 302 and stores the real bookkeeping data corresponding to the event information 310 in the real bookkeeping data holding unit 312 in accordance with the conversion rule held by the correspondence holding unit 120. To do. For example, when the event information 310 indicating the transaction “Purchase of iron” of item number 1 ′ in FIG. 12 is received, “500 <iron material, Kg, #, #> + 20000 <account payable, yen, #, #>”. The record may be stored in the real bookkeeping data holding unit 312. Thereby, the real bookkeeping data (for example, each record in FIGS. 12 and 13) of the company in a certain evaluation period is accumulated in the real bookkeeping data holding unit 312.
 価格情報取得部136は、情報端末302から送信された価格情報204(例えば図14)を受け付けて、価格保持部126へ格納する。評価部138は、評価タイミングに至った場合に、実物簿記データ保持部312に格納された当期の実物簿記データから各種評価情報を生成し、生成した評価情報のデータを評価情報保持部128へ格納する。例えば、実物簿記データ保持部312に保持された実物簿記データのうち、評価情報の種類毎に予め定められた情報項目を示す実物簿記データを抽出し、抽出した実物簿記データを集計して評価情報を生成してもよい。また、抽出した実物簿記データを適宜変換(例えば振替や相殺)して評価情報を生成してもよい。 The price information acquisition unit 136 receives the price information 204 (for example, FIG. 14) transmitted from the information terminal 302 and stores it in the price holding unit 126. The evaluation unit 138 generates various pieces of evaluation information from the actual bookkeeping data stored in the actual bookkeeping data holding unit 312 when the evaluation timing is reached, and stores the generated evaluation information data in the evaluation information holding unit 128. To do. For example, from the real bookkeeping data held in the real bookkeeping data holding unit 312, real bookkeeping data indicating information items predetermined for each type of evaluation information is extracted, and the extracted real bookkeeping data is aggregated to obtain evaluation information. May be generated. Further, the extracted real bookkeeping data may be appropriately converted (for example, transferred or offset) to generate the evaluation information.
 第3実施形態の評価部138は、価格保持部126の価格情報にしたがって、実物簿記データ保持部312に格納された当期の実物簿記データを金銭表示に変換する。例えば、第1実施形態で示した価格振替計算を実行してもよい。そして実物簿記データ保持部312に格納された当期の実物簿記データのうち、金銭表示に変換されたデータを抽出して、図15と図16に示したような財務会計データを生成する。この財務会計データは、会計型データの形式、または、図15、図16のような財務諸表(試算表やバランスシート等)の形式で評価情報提供部140により情報端末302へ提供される。 The evaluation unit 138 of the third embodiment converts the actual bookkeeping data of the current period stored in the actual bookkeeping data holding unit 312 into a monetary display according to the price information of the price holding unit 126. For example, the price transfer calculation shown in the first embodiment may be executed. Then, the data converted into the monetary display is extracted from the real bookkeeping data of the current period stored in the real bookkeeping data holding unit 312, and the financial accounting data as shown in FIGS. 15 and 16 is generated. This financial accounting data is provided to the information terminal 302 by the evaluation information providing unit 140 in the form of accounting data or in the form of financial statements (such as trial calculation tables and balance sheets) as shown in FIGS.
 以上、本発明を第3実施形態をもとに説明した。この実施の形態は例示であり、それらの各構成要素や各処理プロセスの組合せにいろいろな変形例が可能なこと、またそうした変形例も本発明の範囲にあることは当業者に理解されるところである。 The present invention has been described based on the third embodiment. This embodiment is an exemplification, and it will be understood by those skilled in the art that various modifications can be made to combinations of the respective constituent elements and processing processes, and such modifications are also within the scope of the present invention. is there.
 (第4実施形態)
 第4実施の形態では、上記の第1実施形態~第3実施形態に適用可能な情報端末の構成を詳細に説明する。以下では、第4実施形態の情報端末を、第1実施形態の情報端末102に対応するものとして説明する。第4実施形態の情報端末は、LAN・WAN・インターネット等の通信網を介して融通管理装置104に接続される。なお、第4実施形態の情報端末は、第2実施形態の情報端末222にも適用可能であり、その場合、通信網を介して環境負荷財移転管理装置224に接続される。さらに、第4実施形態の情報端末102は、第3実施形態の情報端末302にも適用可能であり、その場合、通信網を介して企業状態管理システム300に接続される。
(Fourth embodiment)
In the fourth embodiment, the configuration of an information terminal applicable to the first to third embodiments will be described in detail. Below, the information terminal of 4th Embodiment is demonstrated as a thing corresponding to the information terminal 102 of 1st Embodiment. The information terminal according to the fourth embodiment is connected to the accommodation management device 104 via a communication network such as LAN, WAN, or the Internet. Note that the information terminal of the fourth embodiment is also applicable to the information terminal 222 of the second embodiment, and in that case, is connected to the environmental load goods transfer management device 224 via a communication network. Furthermore, the information terminal 102 according to the fourth embodiment can also be applied to the information terminal 302 according to the third embodiment. In this case, the information terminal 102 is connected to the company state management system 300 via a communication network.
 図18は、第4実施形態の融通管理システム100の構成を示す。同図では、図8の融通管理装置104を簡略化して描いている。情報端末102は、制御部150、記憶部152、通信部154を備える。制御部150は、情報端末102における各種データ処理を実行する。記憶部152は、制御部150により参照され、または更新される各種データを記憶する記憶領域である。通信部154は、所定の通信プロトコルにしたがって、通信網(不図示)を介して、融通管理装置104の通信部114と通信する。制御部150は、通信部154を介して融通管理装置104とデータを交換する。 FIG. 18 shows the configuration of the accommodation management system 100 of the fourth embodiment. In the figure, the accommodation management device 104 of FIG. 8 is depicted in a simplified manner. The information terminal 102 includes a control unit 150, a storage unit 152, and a communication unit 154. The control unit 150 executes various data processing in the information terminal 102. The storage unit 152 is a storage area that stores various data referred to or updated by the control unit 150. The communication unit 154 communicates with the communication unit 114 of the accommodation management device 104 via a communication network (not shown) according to a predetermined communication protocol. The control unit 150 exchanges data with the accommodation management device 104 via the communication unit 154.
 記憶部152は、第1実施形態において説明したストック情報200、融通実績情報202、価格情報204、支払情報206、評価情報208を保持する。なお、第2実施形態に適用する場合、記憶部152は、図11に示した各種情報を保持する。また、第3実施形態に適用する場合、記憶部152は、図17に示した各種情報を保持する。 The storage unit 152 holds the stock information 200, the interchange performance information 202, the price information 204, the payment information 206, and the evaluation information 208 described in the first embodiment. Note that when applied to the second embodiment, the storage unit 152 holds various types of information illustrated in FIG. 11. In addition, when applied to the third embodiment, the storage unit 152 holds various types of information illustrated in FIG.
 制御部150は、表示制御部160、情報入力部162、情報取得部164を含む。表示制御部160は、記憶部152に記憶されたデータをユーザへ提示するためのユーザインタフェースを制御する。具体的には、表示制御部160は、ストック情報200、融通実績情報202、価格情報204、または支払情報206を融通管理装置104へ登録(アップロード)するための入力画面を所定の表示装置(不図示)に表示させる。この入力画面は、ストック情報200、融通実績情報202、価格情報204、支払情報206の具体的な内容(値)をユーザに入力させるためのフィールドを含んでもよい。 The control unit 150 includes a display control unit 160, an information input unit 162, and an information acquisition unit 164. The display control unit 160 controls a user interface for presenting data stored in the storage unit 152 to the user. Specifically, the display control unit 160 displays an input screen for registering (uploading) the stock information 200, the accommodation result information 202, the price information 204, or the payment information 206 in the accommodation management device 104. (Shown). This input screen may include fields for allowing the user to input specific contents (values) of the stock information 200, the interchange performance information 202, the price information 204, and the payment information 206.
 情報入力部162は、入力画面に対して情報登録を指示する操作が入力された場合に、入力画面に入力されたストック情報200、融通実績情報202、価格情報204、または支払情報206を融通管理装置104へ送信する。なお、第2実施形態では融通実績情報202に代えて環境負荷財移転情報212を送信し、第3実施形態では融通実績情報202に代えてイベント情報310を送信する。これにより、融通管理装置104に財(エネルギー等)の融通に関する債権情報および債務情報を記録させる。 When an operation for instructing information registration is input on the input screen, the information input unit 162 manages the stock information 200, the interchange performance information 202, the price information 204, or the payment information 206 input on the input screen. Transmit to device 104. In the second embodiment, the environmental load goods transfer information 212 is transmitted instead of the accommodation record information 202, and the event information 310 is transmitted instead of the accommodation record information 202 in the third embodiment. As a result, the accommodation management device 104 records the debt information and debt information related to the accommodation of goods (energy, etc.).
 情報取得部164は、融通管理装置104により生成された評価情報208(財やサービス、エネルギー等の残高情報を含む)を融通管理装置104から取得し、記憶部152へ格納する。情報取得部164は、融通管理装置104から定期的に提供される評価情報208を取得してもよく、ユーザの指示に応じて融通管理装置104へ評価情報208の提供を要求してもよい。表示制御部160は、情報取得部164により取得された評価情報208、または、記憶部152に格納済の評価情報208を所定の表示装置に表示させる。 The information acquisition unit 164 acquires the evaluation information 208 (including balance information of goods, services, energy, etc.) generated by the accommodation management device 104 from the accommodation management device 104 and stores it in the storage unit 152. The information acquisition unit 164 may acquire the evaluation information 208 periodically provided from the accommodation management device 104 or may request the accommodation management device 104 to provide the evaluation information 208 according to a user instruction. The display control unit 160 displays the evaluation information 208 acquired by the information acquisition unit 164 or the evaluation information 208 stored in the storage unit 152 on a predetermined display device.
 ユーザは、ストック情報200や、過去の融通に関する評価情報208を表示させて、現在ストック中の財またはサービスを他のユーザへ融通するか否かを決定してもよい。第2実施形態では環境負荷財を他の主体へ移転するか否かを決定してもよい。融通を決定した場合(融通を実行した場合)、ユーザは、入力画面に今回の融通実績情報202を入力し、入力した融通実績情報202を融通管理装置104へ登録してもよい。所定の評価期間の期末になった場合、ユーザは、記憶部152に格納された評価情報208を表示させて、現在の融通の状況や相殺結果等を確認してもよい。 The user may display the stock information 200 and the evaluation information 208 regarding the past accommodation, and determine whether or not to allow the goods or services currently in stock to be accommodated to other users. In the second embodiment, it may be determined whether or not to transfer environmental load goods to another entity. When the accommodation is decided (when the accommodation is executed), the user may input the current accommodation result information 202 on the input screen and register the inputted accommodation result information 202 in the accommodation management device 104. When the end of the predetermined evaluation period is reached, the user may display the evaluation information 208 stored in the storage unit 152 to check the current accommodation status, offset result, and the like.
 また、情報端末102の入力画面に、ユーザが評価処理の開始要求を入力した場合、または、融通の管理者が評価処理の開始指示を入力した場合に、情報入力部162は、その要求や指示を融通管理装置104へ送信してもよい。融通管理装置104は、この要求や指示に応じて評価タイミングに至ったと判定し、融通に関する評価処理(事後的価格評価による清算処理とも言える)を実行してもよい。情報取得部164は、融通管理装置104による評価処理の結果である評価情報208を取得して評価情報保持部128へ格納してもよい。また、表示制御部160は、情報取得部164により取得された評価情報208を表示させてもよい。なお、情報端末102は、ユーザ毎に設けられてもよく、コミュニティ内での融通を管理する管理者のみに設けられてもよく、コミュニティ内の複数のユーザで共用されてもよい。 In addition, when the user inputs a request for starting an evaluation process on the input screen of the information terminal 102 or when an administrator of the accommodation inputs an instruction to start an evaluation process, the information input unit 162 displays the request or instruction. May be transmitted to the accommodation management device 104. The accommodation management device 104 may determine that the evaluation timing has been reached in response to this request or instruction, and may execute an evaluation process regarding accommodation (also referred to as a settlement process by ex-post price evaluation). The information acquisition unit 164 may acquire the evaluation information 208 that is a result of the evaluation process by the accommodation management device 104 and store it in the evaluation information holding unit 128. The display control unit 160 may display the evaluation information 208 acquired by the information acquisition unit 164. The information terminal 102 may be provided for each user, may be provided only for an administrator who manages accommodation within the community, or may be shared by a plurality of users within the community.
 以上、本発明を第4実施形態をもとに説明した。この実施の形態は例示であり、それらの各構成要素や各処理プロセスの組合せにいろいろな変形例が可能なこと、またそうした変形例も本発明の範囲にあることは当業者に理解されるところである。 The present invention has been described based on the fourth embodiment. This embodiment is an exemplification, and it will be understood by those skilled in the art that various modifications can be made to combinations of the respective constituent elements and processing processes, and such modifications are also within the scope of the present invention. is there.
 上述した実施の形態、変形例の任意の組み合わせもまた本発明の実施の形態として有用である。組み合わせによって生じる新たな実施の形態は、組み合わされる実施の形態、変形例それぞれの効果をあわせもつ。 Any combination of the above-described embodiments and modifications is also useful as an embodiment of the present invention. The new embodiment generated by the combination has the effects of the combined embodiment and modification.
 上述の第1実施形態では、金銭の移動を伴わない財やサービスの融通として、消費財である米、醤油、味噌を例に記述したが、小さなコミュニティ内での物・物交換(融通)や物とサービスの融通にも適用できる。さらに、電気エネルギーと熱・ガスなど他のエネルギーとの交換(融通)、蓄積された電気エネルギーと流通されている電気エネルギーとの交換(融通)、異なる媒体のエネルギーの交換(融通)にも適用できる。
 第2実施形態では、環境負荷財として、産業廃棄物を対象として説明したが、CO2等、環境負荷物質を対象としてもよい。
 第3実施形態では、企業における価格が事前に定まらない財やサービスの融通としての生産、流通、提供等を対象として説明したが、企業内での融通のみならず、企業間での融通を対象としてよい。
In the first embodiment described above, consumption goods such as rice, soy sauce, and miso are described as examples of accommodation of goods and services that do not involve the movement of money. It can also be applied to the interchange of goods and services. Furthermore, it can be applied to exchange of electric energy with other energy such as heat and gas (conversation), exchange of stored electric energy with distributed electric energy (conversation), and exchange of energy of different media (conversation). it can.
In the second embodiment, the industrial waste has been described as an environmental load good, but an environmental load substance such as CO 2 may be the target.
In the third embodiment, the description has been made on the production, distribution, provision, etc. as the interchange of goods and services whose prices are not fixed in advance, but not only the interchange within the enterprise but also the interchange between companies As good as
 上述の各実施形態に記載の評価タイミングは、デフォルトとしては月末、期末、会計年度末等であってもよい。評価部は、予め設定された時刻情報に基づく評価情報生成指示、または、(ユーザ端末等から入力された)随時の評価情報生成指示を受け付けた後に、各種評価情報の生成処理を開始してもよい。評価情報提供部は、生成された評価情報を、評価情報生成指示の発信元宛、または、予め定められた端末装置宛に配信してもよい。 The evaluation timing described in each of the above embodiments may be the end of the month, the end of the fiscal year, the end of the fiscal year, or the like as a default. The evaluation unit may start generation processing of various evaluation information after receiving an evaluation information generation instruction based on preset time information or an arbitrary evaluation information generation instruction (input from a user terminal or the like). Good. The evaluation information providing unit may distribute the generated evaluation information to the transmission source of the evaluation information generation instruction or to a predetermined terminal device.
 また、評価部は、ローカルの入力装置またはリモートの情報端末から、評価情報要求信号を検出した後に集計処理を開始して、集計結果(評価情報)を生成して所定のデータ保存手段へ保存し、その後に集計結果(評価情報)を要求元へ配信してもよい。所定のタイミング(例えば月末、期末、会計年度末等)までに評価情報要求信号を未受信である場合、評価部は、評価情報要求信号を受け付けたものとして、集計結果(評価情報)を生成して所定のデータ保存手段へ保存し、その後に集計結果(評価情報)を所定の外部装置へ配信してもよい。この場合、融通管理装置104(環境負荷財移転管理装置224)は、評価情報要求信号に代わる擬似信号を評価部へ入力する擬似信号入力部をさらに備え、評価部はこの擬似信号の入力を検出したことを契機に集計結果(評価情報)を生成してもよい。 Further, the evaluation unit starts an aggregation process after detecting an evaluation information request signal from a local input device or a remote information terminal, generates an aggregation result (evaluation information), and stores it in a predetermined data storage unit. Thereafter, the counting result (evaluation information) may be distributed to the request source. If the evaluation information request signal has not been received by a predetermined timing (for example, the end of the month, the end of the fiscal year, the end of the fiscal year, etc.), the evaluation unit generates an aggregation result (evaluation information) as if the evaluation information request signal was received Then, the data may be stored in a predetermined data storage unit, and then the counting result (evaluation information) may be distributed to a predetermined external device. In this case, the accommodation management device 104 (environmental load transfer management device 224) further includes a pseudo signal input unit that inputs a pseudo signal in place of the evaluation information request signal to the evaluation unit, and the evaluation unit detects the input of the pseudo signal. An aggregation result (evaluation information) may be generated in response to this.
 明細書または請求項に記載の「エネルギ等」は、エネルギ、環境負荷財、廃棄物の総称であってもよい。具体的には「エネルギ等」は、電気、ガス、温熱、環境負荷財、使用済み天ぷら油、バイオ燃料用のゴミ、アルコール、メタンガス、バイオチップ、熱排水、地熱温水、金属屑等を含んでもよい。明細書または請求項に記載の「環境負荷財」は、廃棄物と汚染物質等の総称であってもよい。また、「環境負荷財」は、再利用できない廃棄物を含んでもよく、例えば、使用済み天ぷら油、バイオ燃料用のゴミ、アルコール、メタンガス以外の廃棄物を含むものであってもよい。 “Energy etc.” described in the specification or claims may be a generic term for energy, environmentally hazardous goods, and waste. Specifically, “energy, etc.” may include electricity, gas, heat, environmental impact goods, used tempura oil, garbage for biofuel, alcohol, methane gas, biochip, thermal drainage, geothermal hot water, metal scraps, etc. Good. The “environmental impact goods” described in the specification or claims may be a general term for waste and pollutants. The “environmental load” may include waste that cannot be reused, and may include waste other than used tempura oil, biofuel waste, alcohol, methane gas, and the like.
 請求項に記載の各構成要件が果たすべき機能は、実施の形態および変形例において示された各構成要素の単体もしくはそれらの連携によって実現されることも当業者には理解されるところである。 It should be understood by those skilled in the art that the functions to be fulfilled by the constituent elements described in the claims are realized by the individual constituent elements shown in the embodiments and the modifications or by their cooperation.
 100 融通管理システム、 104 融通管理装置、 129 交換レート保持部、 132 融通実績取得部、 134 債権債務記録部、 138 評価部、 140 評価情報提供部、 144 交換レート取得部、 210 交換レート、 220 環境負荷財移転管理システム、 224 環境負荷財移転管理装置。 100 interchange management system, 104 interchange management device, 129 exchange rate holding section, 132 interchange performance acquisition section, 134 claims and debt recording section, 138 evaluation section, 140 evaluation information provision section, 144 exchange rate acquisition section, 210 exchange rate, 220 environment Load goods transfer management system, 224 Environmental load goods transfer management device.
 本発明は、財の融通または移転を管理するシステムに利用できる。 The present invention can be used in a system that manages the accommodation or transfer of goods.

Claims (14)

  1.  第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理する融通管理装置と、
     前記第1の主体と第2の主体間での前記エネルギー等の融通実績情報を前記融通管理装置へ入力する情報端末と、を備え、
     前記融通管理装置は、
     前記情報端末から入力された前記エネルギー等の融通実績情報に基づいて、前記エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、前記エネルギー等についての債権情報と債務情報を記録する記録部と、
     ある主体に関する前記エネルギー等の債権情報と債務情報の少なくとも一方を集計することにより、当該主体に関する前記エネルギー等の残高情報を生成する評価部と、を含むことを特徴とする融通管理システム。
    An interchange management device for managing mutual interchange of energy, waste, or pollutants (hereinafter referred to as “energy etc.”) between the first entity and the second entity;
    An information terminal for inputting accommodation information such as energy between the first entity and the second entity to the accommodation management device;
    The accommodation management device includes:
    Based on the information on the accommodation of energy, etc. input from the information terminal, the information is the information that associates the accommodation source, accommodation destination, accommodation target, amount of accommodation of the energy, etc. A recording unit for recording information;
    An accommodation management system, comprising: an evaluation unit that generates balance information of the energy or the like related to the subject by counting at least one of the debt information and the debt information of the energy related to the subject.
  2.  前記評価部は、前記債権情報が示す債権と前記債務情報が示す債務とを相殺した結果を含む残高情報を生成することを特徴とする請求項1に記載の融通管理システム。 2. The accommodation management system according to claim 1, wherein the evaluation unit generates balance information including a result obtained by offsetting a credit indicated by the claim information and a debt indicated by the debt information.
  3.  前記評価部は、ある主体に関する前記エネルギー等の残高情報を生成した場合に、生成した残高情報を当該主体に対応付けて記憶部へ格納することを特徴とする請求項1または2に記載の融通管理システム。 3. The accommodation according to claim 1, wherein the evaluation unit stores the generated balance information in the storage unit in association with the entity when the balance information of the energy or the like related to a certain entity is generated. Management system.
  4.  前記融通管理装置は、融通対象となるエネルギー等の価格情報を取得する価格情報取得部をさらに含み、
     前記評価部は、取得された価格情報に基づいて、前記債権情報が示す債権、または、前記債務情報が示す債務の大きさを示す値を、物量単位から、金銭、電子マネー、または仮想通貨の単位に変換することを特徴とする請求項1から3のいずれかに記載の融通管理システム。
    The accommodation management device further includes a price information acquisition unit that acquires price information such as energy to be accommodated,
    The evaluation unit, based on the acquired price information, calculates a value indicating the size of the bond indicated by the bond information or the debt indicated by the debt information from a physical unit to money, electronic money, or virtual currency. 4. The accommodation management system according to claim 1, wherein the system is converted into units.
  5.  前記融通管理装置は、前記エネルギー等の融通に関して予め定められた交換レートを取得する交換レート取得部をさらに含み、
     前記評価部は、取得された交換レートに基づいて、前記債権情報が示す債権と前記債務情報が示す債務とを相殺することを特徴とする請求項1から4のいずれかに記載の融通管理システム。
    The accommodation management device further includes an exchange rate acquisition unit for acquiring a predetermined exchange rate for accommodation of the energy and the like,
    5. The accommodation management system according to claim 1, wherein the evaluation unit cancels the claim indicated by the claim information and the obligation indicated by the debt information based on the acquired exchange rate. .
  6.  前記融通管理装置は、前記情報端末から評価情報の提供の要求を受け付けた場合に、前記評価部により生成された残高情報であって、前記情報端末により指定された主体に関する残高情報を前記情報端末へ送信することを特徴とする請求項1から5のいずれかに記載の融通管理システム。 When the accommodation management device receives a request for provision of evaluation information from the information terminal, balance information generated by the evaluation unit, the balance information relating to the subject specified by the information terminal is displayed in the information terminal The accommodation management system according to any one of claims 1 to 5, characterized in that the information is transmitted to the management system.
  7.  第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理する融通管理装置であって、
     前記第1の主体と第2の主体間での前記エネルギー等の融通実績情報を取得する融通実績取得部と、
     取得された融通実績情報に基づいて、前記エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、前記エネルギー等についての債権情報と債務情報を記録する記録部と、
     ある主体に関する前記エネルギー等の債権情報と債務情報の少なくとも一方を集計することにより、当該主体に関する前記エネルギー等の残高情報を生成する評価部と、
     を備えることを特徴とする融通管理装置。
    An interchange management device that manages mutual interchange of energy, waste, or contaminants (hereinafter referred to as “energy etc.”) between a first entity and a second entity,
    An accommodation record acquisition unit for acquiring information such as the exchange of energy between the first entity and the second entity;
    Based on the acquired transaction result information, it is information that associates the accommodation source, accommodation destination, accommodation target, accommodation amount of the energy, etc., and a recording unit that records debt information and debt information about the energy,
    An evaluation unit that generates balance information of the energy etc. relating to the subject by counting at least one of the debt information and debt information of the energy relating to a subject;
    An accommodation management device comprising:
  8.  第1の主体から第2の主体へ金銭の移動を伴わずに財が融通された場合に、融通量に応じた債権の大きさを前記財の計量単位で示す債権情報を第1の主体に対応付けて記録するとともに、前記融通量に応じた債務の大きさを前記財の計量単位で示す債務情報を第2の主体に対応付けて記録する記録部と、
     所定の評価タイミングに至った場合に、前記記録部により1つの主体に対応付けて記録された債権情報と債務情報の少なくとも一方を集計した残高情報を生成する評価部と、
     を備えることを特徴とする融通管理装置。
    When the goods are accommodated without transfer of money from the first entity to the second entity, the claim information indicating the size of the claim according to the amount of accommodation in the unit of measurement of the goods is set as the first entity. A recording unit that records in association with the second entity the debt information indicating the size of the debt according to the accommodation amount in the unit of measurement of the goods,
    An evaluation unit that generates balance information obtained by tabulating at least one of bond information and debt information recorded in association with one entity by the recording unit when a predetermined evaluation timing is reached;
    An accommodation management device comprising:
  9.  第1の主体から第2の主体へマイナスの価値を有する財である環境負荷財が金銭の移動を伴わずに移転された場合に、移転量に応じた債務の大きさを前記環境負荷財の計量単位で示す債務情報を前記第1の主体に対応付けて記録するとともに、前記移転量に応じた債権の大きさを前記環境負荷財の計量単位で示す債権情報を前記第2の主体に対応付けて記録する記録部と、
     所定の評価タイミングに至った場合に、前記記録部により1つの主体に対応付けて記録された債権情報と債務情報の少なくとも一方を集計した情報を生成する評価部と、
     を備えることを特徴とする環境負荷財移転管理装置。
    When an environmentally impacted goods that have a negative value from the first entity to the second entity is transferred without money transfer, the amount of debt corresponding to the amount transferred is The debt information indicated in the unit of measurement is recorded in association with the first entity, and the claim information indicating the size of the claim according to the transfer amount in the unit of measurement of the environmental load goods is associated with the second entity. A recording unit for recording,
    An evaluation unit that generates information that totals at least one of bond information and debt information recorded in association with one entity by the recording unit when a predetermined evaluation timing is reached;
    An environmentally hazardous goods transfer management device comprising:
  10.  第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理する装置と通信網を介して接続される情報端末であって、
     前記第1の主体と第2の主体間での前記エネルギー等の融通実績情報を前記管理する装置へ送信することにより、前記管理する装置に、前記エネルギー等の融通実績情報に基づいて、前記エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、前記エネルギー等についての債権情報と債務情報を記録させる送信部と、
     前記管理する装置により生成された残高情報であって、ある主体に関する前記エネルギー等の債権情報と債務情報の少なくとも一方を集計することにより生成された前記エネルギー等の残高情報を取得し、取得した前記エネルギー等の残高情報を表示装置に表示させる表示部と、
     を備えることを特徴とする情報端末。
    An information terminal connected via a communication network to a device that manages mutual interchange of energy, waste, pollutants, etc. (hereinafter referred to as “energy etc.”) between the first entity and the second entity. There,
    By transmitting accommodation information such as energy between the first entity and the second entity to the managing device, the energy is transmitted to the managing device based on the accommodation information such as energy. A transmission unit that records the credit information and debt information about the energy, etc.
    The balance information generated by the managing device, the balance information such as energy generated by counting at least one of the debt information and debt information of the energy related to a certain subject is acquired, and the acquired A display unit for displaying balance information such as energy on a display device;
    An information terminal comprising:
  11.  第1の主体と第2の主体間における金銭の移動を伴わない財の融通を管理する装置と通信網を介して接続される情報端末であって、
     第1の主体から第2の主体へ金銭の移動を伴わずに財が融通されたことを示す情報を前記管理する装置へ送信することにより、前記管理する装置に、前記財の融通量に応じた債権の大きさを前記財の計量単位で示す債権情報を第1の主体に対応付けて記録させるとともに、前記財の融通量に応じた債務の大きさを前記財の計量単位で示す債務情報を第2の主体に対応付けて記録させる送信部と、
     前記管理する装置により生成された残高情報であって、1つの主体に対応付けて記録された債権情報と債務情報の少なくとも一方を集計した残高情報を取得し、取得した残高情報を表示装置に表示させる表示部と、
     を備えることを特徴とする情報端末。
    An information terminal connected via a communication network to a device that manages the accommodation of goods without money transfer between a first entity and a second entity;
    By transmitting information indicating that the goods have been accommodated without transfer of money from the first entity to the second entity to the managing device, the managing device can respond to the accommodation amount of the goods. The debt information indicating the size of the received credit in the unit of measurement of the goods is recorded in association with the first entity, and the debt information indicating the size of the debt according to the accommodation amount of the goods in the unit of measurement of the goods A transmission unit that records the information in association with the second main body,
    The balance information generated by the managing device is acquired as balance information obtained by counting at least one of receivable information and debt information recorded in association with one entity, and the acquired balance information is displayed on the display device A display unit to be
    An information terminal comprising:
  12.  マイナスの価値を有する財である環境負荷財について、第1の主体と第2の主体間における金銭の移動を伴わない環境負荷財の移転を管理する装置と通信網を介して接続される情報端末であって、
     第1の主体から第2の主体へ金銭の移動を伴わずに環境負荷財が移転されたことを示す情報を前記管理する装置へ送信することにより、前記管理する装置に、前記環境負荷財の移転量に応じた債務の大きさを前記環境負荷財の計量単位で示す債務情報を前記第1の主体に対応付けて記録させるとともに、前記移転量に応じた債権の大きさを前記環境負荷財の計量単位で示す債権情報を前記第2の主体に対応付けて記録させる送信部と、
     前記管理する装置により生成された残高情報であって、1つの主体に対応付けて記録された債権情報と債務情報の少なくとも一方を集計した残高情報を取得し、取得した残高情報を表示装置に表示させる表示部と、
     を備えることを特徴とする情報端末。
    An information terminal connected via a communication network to a device that manages the transfer of environmental load goods that do not involve the movement of money between the first entity and the second entity for environmental load goods that are negative value goods Because
    By transmitting information indicating that the environmental load goods have been transferred from the first entity to the second entity without transferring money to the management device, The debt information indicating the size of the debt according to the transfer amount in the unit of measurement of the environmental load goods is recorded in association with the first entity, and the size of the claim according to the transfer quantity is recorded as the environmental load goods. A transmitter that records the credit information indicated in the unit of measurement in association with the second entity;
    The balance information generated by the managing device is acquired as balance information obtained by counting at least one of receivable information and debt information recorded in association with one entity, and the acquired balance information is displayed on the display device A display unit to be
    An information terminal comprising:
  13.  第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理する方法であって、
     前記第1の主体と第2の主体間での前記エネルギー等の融通実績情報を取得するステップと、
     取得された融通実績情報に基づいて、前記エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、前記エネルギー等についての債権情報と債務情報を記録するステップと、
     ある主体に関する前記エネルギー等の債権情報と債務情報の少なくとも一方を集計することにより、当該主体に関する前記エネルギー等の残高情報を生成するステップと、
     をコンピュータが実行することを特徴とする融通管理方法。
    A method for managing mutual interchange of energy, waste, or pollutants (hereinafter referred to as “energy etc.”) between a first entity and a second entity,
    Acquiring interchange information such as the energy between the first entity and the second entity;
    Based on the acquired transaction result information, the information is an association of the energy source, the accommodation destination, the object of accommodation, the amount of accommodation, and the step of recording the debt information and the debt information about the energy,
    Generating balance information such as energy related to the subject by counting at least one of the credit information and debt information such as energy related to the subject;
    A flexible management method characterized in that a computer executes the above.
  14.  第1の主体と第2の主体間でのエネルギー、廃棄物、または汚染物質等(以下「エネルギー等」と称する。)の相互融通を管理するコンピュータプログラムであって、
     前記第1の主体と第2の主体間での前記エネルギー等の融通実績情報を取得する機能と、
     取得された融通実績情報に基づいて、前記エネルギー等の融通元、融通先、融通対象、融通量を対応付けた情報であり、前記エネルギー等についての債権情報と債務情報を記録する機能と、
     ある主体に関する前記エネルギー等の債権情報と債務情報の少なくとも一方を集計することにより、当該主体に関する前記エネルギー等の残高情報を生成する機能と、
     をコンピュータに実現させるためのコンピュータプログラム。
    A computer program for managing mutual interchange of energy, waste, or pollutants (hereinafter referred to as “energy etc.”) between a first entity and a second entity,
    A function for acquiring information on accommodations such as energy between the first entity and the second entity;
    Based on the acquired transaction result information, it is information associating a source of accommodation, a destination of accommodation, a target of accommodation, a quantity of accommodation, and a function of recording debt information and debt information about the energy,
    A function of generating balance information such as the energy related to the subject by counting at least one of the debt information and the debt information related to the subject related to the subject;
    A computer program for realizing a computer.
PCT/JP2016/073732 2015-08-19 2016-08-12 Exchange management system, exchange management device, environmental burden material transfer management device, information terminal, exchange management method, and computer program WO2017030086A1 (en)

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