CN103440557A

CN103440557A - Generation method and system for group consolidated accounts and consolidated statements

Info

Publication number: CN103440557A
Application number: CN2013103981955A
Authority: CN
Inventors: 卢海强; 廖广锦; 陈宗芳; 刘梦欣
Original assignee: Yuanguang Software Co Ltd
Current assignee: Yuanguang Software Co Ltd
Priority date: 2013-08-19
Filing date: 2013-09-04
Publication date: 2013-12-11
Anticipated expiration: 2033-09-04
Also published as: CN103440557B

Abstract

Disclosed is a generation method for group consolidated accounts and consolidated statements. The method includes the following steps: setting and releasing a unified accounting system with an enterprise group as an accounting subject; carrying out daily accounting service processing; coprocessing internal associated services in daily accounting services; consolidating and offsetting internal associated trade in the daily accounting services; generating and inquiring the group consolidated accounts: collecting accounting data and offsetting and summarizing data so that the group consolidated accounts are formed and real-time inquiry of group accounting information is realized; and preparing statements on the basis of the group consolidated accounts. The system includes a unified-accounting-system setting and releasing module, a daily-accounting-service processing module, an internal-associated-service coprocessing module, an internal-associated-trade consolidating and offsetting module, a group-consolidated-account generating and inquiring module and a group-consolidated-statement preparing module. The generation method and system for the group consolidated accounts and consolidated statements enable enterprise group financial consolidated accounts to be formed in a real-time manner and consolidated statements to be issued directly and rapidly according to the consolidated accounts so that it is convenient for group enterprises to form group statements through group accounting data.

Description

A kind of group merges the generation method and system of account and consolidated accounts

Technical field

The invention belongs to the financial management information system technical field, more particularly, relate to a kind of method and system that generate group's merging account and consolidated accounts based on " account is supported method ".

Background technology

Consolidated financial statement, refer to the whole financial position of group of enterprises of reflection parent company and its whole subsidiary companies formation and the financial statement of management performance.With indivedual financial statements, compare, consolidated financial statement reflection be financial situation and the management performance of group of enterprises's integral body, reflection to as if the accounting subject that usually formed by several legal persons.

At present, existing most of financial software or financial information system, when the establishment consolidated financial statement, the main or mode of employing " to show to converge table ".Be about to indivedual financial statements and report layer by layer and collect group company, indivedual financial statements be take as basis in group company, again according to the situations such as the insider transaction of group and Long-term Share Investment establishment consolidate working papers, carry out offset entry and the relevant processing of adjusting journal entry, then the indivedual financial statements of basis and consolidate working papers calculate the merging amount of money of consolidated financial statement projects.Under this mode, group of enterprises consolidated financial statement establishment chain is long, work heavy, to formulate and submit efficiency lower, and generally can only could work out consolidated accounts at the end of month, the year end, causes the accounting information hysteresis, affects Team Decision.

Summary of the invention

The purpose of this invention is to provide a kind of Conglomerate Financial Affairs that can form in real time merges account and provides directly, rapidly the method and system of consolidated accounts according to merging account, be applicable to the particularly finance information management of large-scale conglomerate of various conglomerates, be convenient to conglomerate and directly by group's accounting data, form group's form, realize being merged to " account is supported method " by " table supports method " transformation of payment mode.

To achieve these goals, the present invention takes following technical solution:

A kind of group merges the generation method of account and consolidated accounts, comprises the following steps:

Set and issue the step of unified accounting system;

Carry out the step of daily account business processing on the basis of unified accounting system;

The step that in daily account business, the internal correlation business cooperation is processed;

In daily account business, the internal correlation transaction merges the step of payment;

Group merges the step that account generates and inquires about, and collects accounting data and payment data and gather to form group's merging account, realizes the real-time query of group financial information;

The step of group's consolidated accounts establishment, prepare statement on the basis of group's merging account.

Further concrete scheme is: the step of described setting and issue unified accounting system comprises that the master subscriber sets the step that financial tissue, Currency Type, type of credentials, subject system, accounting account phase and business are classified and be shared to secondary user's and bottom user, secondary user's is to subject system, the self-defined refinement of business classification and the increase step of service template, and the bottom user appends the self-defined of voucher template.

Further concrete scheme is: the step of the daily account business of described processing comprises that voucher input, voucher audit, voucher write off, the end of term carries down, heterogeneous system data acquisition and finance inquiry.

Further concrete scheme is: described internal correlation business cooperation treatment step comprises the following steps:

Cooperation service document and cooperative approach and the regular sub-step of definition internal correlation business: after the cooperation service document of definition internal correlation business and cooperative approach and rule are defined by the master subscriber, be shared to secondary user's and bottom user;

Internal coordination business processing sub-step: on the basis of the cooperation service document of master subscriber's unified definition definition internal correlation business and cooperative approach and rule, the user of subordinate is when daily account business processing, the business generation unit that relates to the internal correlation business, carry out the business cooperation processing according to cooperative approach and rule, and generate respectively collaborative voucher separately;

Extract group's reconciliation and record sub-step: collaborative initiator and collaborative take over party extract the reconciliation record according to the collaborative voucher of each self-generating, and insert the identical unique identifying number value produced during by the interior business associated treatment in the reconciliation key word of reconciliation record

Generate insider transaction payment voucher sub-step: the associated reconciliation of setting up according to the identical unique identifying number reconciliation key word of both sides' record generates insider transaction payment voucher, realizes both parties' cooperation service association process.

Further concrete scheme is: described internal correlation transaction merges payment and comprises the following steps:

The payment system is set, for defining account title attribute and group internal business payment voucher template, judgement while occurring for transaction business;

The identification of internal correlation transaction business, for being mated according to defined subject attribute and group internal business payment voucher template, identify the internal correlation transaction business;

The reconciliation record extracts, for the internal correlation transaction business being extracted into to group's reconciliation record sheet;

Group's reconciliation is processed, and for inquiring about all intrabranch entries that need reconciliation, carries out group's reconciliation;

Connected transaction payment voucher generates, and for the figure selection formula according to payment voucher template, is peeked and then generates associated payment voucher.

Further concrete scheme is: described group merges the account generation and inquiry comprises that data gather, categorized accounts summary is inquired about, inquiry is inquired about and penetrated to the detailed account of subject.

Further concrete scheme is: group's consolidated accounts establishment comprises the following steps:

Form unit's architectural definition, for by master subscriber's unified definition form unit system;

Report form template definition, the general report form template for unified definition group of enterprises, and share to the user of subordinate;

Prepare statement successively, for merge the basis of account in group, users at different levels work out the group financial form step by step.

Further concrete scheme is: described successively prepare statement step comprises the following steps:

A. elementary Preparing Financial Statements: the bottom user merges account and peeks from group, carries out elementary Preparing Financial Statements;

B. elementary financial statement is confirmed: after elementary Preparing Financial Statements completes, organization unit is confirmed;

C. elementary checking: the bottom user is after confirming that elementary Preparing Financial Statements completes, carry out form peek, computing, check that the elementary of formula check, if figure selection formula, operational formula all check by and the shared logicality of higher level check that formula checks by rear, stamp and formulate and submit complement mark, be sent to the upper level user, if check and do not pass through, return to elementary compiling and assembling step, again form is worked out;

D. elementary financial statement locks: the elementary financial statement that secondary user's transmits the bottom user who receives is carried out elementary locking, after bottom user's accounting data and report data lock, the bottom user can not revise account, the report data in form again;

E. intermediate Preparing Financial Statements: secondary user's has been formulated and submitted analysis to bottom user's form, after confirming that the bottom user has formulated and submitted, secondary user's consolidated accounts unit, and merge account and get the merging number from group, secondary user's balance sheet unit merges account and gets the payment number from group, works out intermediate financial statement;

F. intermediate financial statement is confirmed: after intermediate Preparing Financial Statements completes, organization unit is confirmed;

G. intermediate financial statement is checked: secondary user's is after confirming that intermediate Preparing Financial Statements completes, carry out form peek, computing, check that the middle rank of formula checks, if figure selection formula, operational formula all check by and the shared logicality of higher level check that formula checks by rear, stamp and formulate and submit complement mark, be sent to the upper level user, if check and do not pass through, return to intermediate compiling and assembling step, again form is worked out;

H. intermediate financial statement locks: the consolidated financial statement that the master subscriber transmits the secondary user's of receiving is carried out middle rank and is locked, after the master subscriber is locked to secondary user's and all bottom users' of next stage thereof accounting data and report data, secondary user's and bottom user can not revise account, the report data in form again;

I. group's consolidated financial statement establishment: the master subscriber has been formulated and submitted analysis to the form of secondary user's, after confirming that secondary user's been has all has been formulated and submitted, master subscriber consolidated accounts unit, and merge account and get the merging number from group, master subscriber balance sheet unit merges account and gets the payment number from group, the consolidated accounts of establishment group.

Group merges the generation system of account and consolidated accounts, comprises with lower module:

The unified accounting system is set and release module, for take group of enterprises as accounting subject setting and issue unified accounting system;

Daily account Service Processing Module, for carrying out daily account business processing on the basis in the unified accounting system;

Internal correlation business cooperation processing module, carry out associated treatment for the internal correlation business to daily account business;

The internal correlation transaction merges the payment module, for the transaction of the internal correlation to daily account business, merges payment;

Group merges account and generates and enquiry module, for collecting accounting data and payment data and gathering formation group, merges account, realizes the real-time query of group financial information;

Group's consolidated accounts compiling module, for prepare statement on the basis that merges account in group.

Further concrete scheme is: described unified accounting system is set and release module comprises that finance are organized definition unit, Currency Type definition unit, type of credentials definition unit, subject architectural definition unit, phase definition unit and business class definition unit and User defined element can account.

Further concrete scheme is: described daily account Service Processing Module comprises that voucher input block, voucher audit unit, voucher write off unit, the end of term carry down unit, heterogeneous system data acquisition unit and financial query unit.

Further concrete scheme is: described internal correlation business cooperation processing module comprises

Business paper, cooperative approach and regular setting unit, share to the user of subordinate for unified definition cooperation service document and cooperative approach and rule issue;

The internal coordination Service Processing Unit, for the internal correlation business to daily account business, carry out the business cooperation processing according to cooperative approach and rule, generates corresponding collaborative voucher;

Extraction unit is recorded in reconciliation, for both sides that the internal correlation business occurs, according to collaborative voucher separately, extracts the reconciliation record, and inserts the identical unique identifying number value produced during by the interior business associated treatment in the reconciliation key word of reconciliation record;

Internal coordination business payment voucher generation unit, the associated reconciliation of setting up according to the identical unique identifying number reconciliation key word of both sides' record generates insider transaction payment voucher, realizes both parties' cooperation service association process.

Further concrete scheme is: described internal correlation transaction merges the payment module and comprises:

Payment system setting unit, for defining account title attribute and group internal business payment voucher template, judgement while occurring for transaction business;

Internal correlation transaction business recognition unit, for being mated according to defined subject attribute and group internal business payment voucher template, identify the internal correlation transaction business;

Extraction unit is recorded in reconciliation, for the internal correlation transaction business being extracted into to group's reconciliation record sheet;

Group's reconciliation processing unit, for inquiring about all intrabranch entries that need reconciliation, carry out group's reconciliation;

With connected transaction payment voucher generation unit, for the figure selection formula according to payment voucher template, peeked and then generated associated payment voucher.

Further concrete scheme is: described group merges the account module and comprises

Data summarization unit, gather secondary user's and bottom user's accounting data and offset the voucher data for collection, forms group and merge account;

The categorized accounts summary query unit, for realizing the inquiry of categorized accounts summary;

The detailed account query unit of subject, for realizing the inquiry of the detailed account of subject;

Penetrate query unit and penetrate inquiry for accounting data.

Further concrete scheme is: described group consolidated accounts compiling module comprises:

Form unit's system definition unit, for master subscriber's unified definition organization and unit encoding;

The report form template definition unit, for the unified definition report form template and share to users at different levels;

Compiling and assembling unit successively, for merging the basis of account, user's prepare statement at different levels in group.

Further concrete scheme is: described successively compiling and assembling unit comprises:

Elementary Preparing Financial Statements unit, merge account for the bottom user from group and peek, and works out elementary financial statement;

Elementary form confirmation unit, confirmed after completing for elementary Preparing Financial Statements;

The elementary unit of checking, be used for the bottom user after confirming that elementary Preparing Financial Statements completes, carry out form peek, computing, check that the elementary of formula check, if figure selection formula, operational formula all check by and the shared logicality of higher level check formula check by after stamp and formulate and submit complement mark, be sent to the upper level user, if check and do not pass through, return to elementary compiling and assembling step, again form is worked out;

The elementary lock unit that adds, locked to elementary financial statement for secondary user's;

Middle rank Preparing Financial Statements unit, for secondary user's, bottom user's form has been formulated and submitted to analysis, after confirming that the bottom user has formulated and submitted, secondary user's consolidated accounts unit, and get the merging number from group's merging account of system, work out intermediate financial statement, secondary user's balance sheet unit merges account and gets the payment number from group;

Middle rank form confirmation unit, confirmed after completing for intermediate Preparing Financial Statements;

Middle rank is checked unit, be used for secondary user's after confirming that intermediate Preparing Financial Statements completes, carry out form peek, computing, check that the middle rank of formula checks, if figure selection formula, operational formula all check by and the shared logicality of higher level check formula check by after stamp and formulate and submit complement mark, be sent to the upper level user, if check and do not pass through, return to intermediate compiling and assembling step, again form is worked out;

Middle rank adds lock unit, and the consolidated financial statement secondary user's of receiving transmitted for the master subscriber is carried out middle rank and locked;

Senior Preparing Financial Statements unit, for the master subscriber, the form of secondary user's has been formulated and submitted to analysis, after confirming that secondary user's been has all has been formulated and submitted, master subscriber consolidated accounts unit, and get the merging number from group's merging account of system, work out senior financial statement, master subscriber balance sheet unit merges account and gets the payment number from group.

From above technical scheme, the present invention is by unified accounting system, and unit datas at different levels concentrate on subset group and process, as carries out the associated treatment of business and accounting processing, insider transaction business and merge offset processing; After business processing completes, in real time by the constituent parts accounting data and offset Data Collection and focus on general headquarters of group and carry out data and gather: each accounting body data is collected to membership group company set of books automatically, forms group's accounting data; Each group's level that the payment data occur, system is collected automatically, and gather step by step according to uniform accounting's main body system, the merging account data that gather the whole group of rear formation, realize a set of account of group, and, according to a set of account data of group, provide indivedual financial statements of constituent parts and the consolidated accounts of group.Can inquire about at any time the groups such as general ledger, categorized accounts summary and merge accounting data, make group inquire about, to grasp its financial position and management performance by financial books at any time.The present invention adopts directly and gets " merging account " data generation consolidated accounts, makes the preparation method of consolidated accounts similar with the preparation method of indivedual financial statements, makes the establishment of group of enterprises's consolidated accounts more simple, timely and accurate.

The accompanying drawing explanation

In order to be illustrated more clearly in the embodiment of the present invention, below will do simple introduction to the accompanying drawing of required use in embodiment or description of the Prior Art, apparently, accompanying drawing in the following describes is only some embodiments of the present invention, for those of ordinary skills, under the prerequisite of not paying creative work, can also obtain according to these accompanying drawings other accompanying drawing.

Fig. 1 is the process flow diagram that group of the present invention merges account and consolidated accounts generation method;

Fig. 2 sets the process flow diagram of unified accounting system step in the inventive method;

The process flow diagram that Fig. 3 is daily account business processing step in the inventive method;

The process flow diagram that Fig. 4 is internal correlation business cooperation treatment step in the inventive method;

Fig. 5 is the process flow diagram that in the inventive method, the internal correlation transaction merges the payment step;

Fig. 6 is the procedure chart that payment voucher step was processed and generated in reconciliation extraction, reconciliation;

Fig. 7 is group unit's level graph of a relation;

Fig. 8 is the process flow diagram that group merges account generation and query steps;

Fig. 9 is group's categorized accounts summary;

Figure 10 is detailed unit of subordinate summary sheet;

Figure 11 is subordinate unit's subject detail list;

Figure 12 is subject detailed account table;

The process flow diagram that Figure 13 is group's consolidated accounts establishment step;

Figure 14 is balance sheet;

Figure 15 is formula table;

Figure 16 is the process flow diagram of prepare statement sub-step successively;

Figure 17 is the logical organization schematic diagram that group of the present invention merges the generation system of account and consolidated accounts;

The structured flowchart that Figure 18 is internal correlation business cooperation processing unit of the present invention;

Figure 19 is the structured flowchart that business paper of the present invention, cooperative approach and rule arrange submodule;

The work relationship figure that Figure 20 is internal correlation business cooperation processing unit of the present invention.

Embodiment

Below in conjunction with the accompanying drawing in the embodiment of the present invention; technical scheme in the embodiment of the present invention is removed, intactly described; obviously; described embodiment is only the present invention's part embodiment; rather than whole embodiment; embodiment based in the present invention, those of ordinary skills, not making under the creative work prerequisite the every other embodiment obtained, belong to the scope of protection of the invention.

With reference to Fig. 1, Fig. 1 is the process flow diagram that the group that provides of the embodiment of the present invention merges the generation method of account and consolidated accounts, and the method comprises the following steps:

S101, unified accounting system are set and issuing steps: for finance tissue, accounting account phase, Currency Type, type of credentials, subject system and the business classification of centralized definition and issue group of enterprises.

As shown in Figure 2, the setting of unified accounting system and issue comprise by master subscriber (group of enterprises) is unified sets financial tissue, Currency Type, type of credentials, subject system, accounting account phase and business classification, and is shared to secondary user's (subset group of subordinate) and bottom user (grass-roots unit) use.

Secondary user's can not be revised finance tissue, Currency Type, accounting account phase, the type of credentials that the master subscriber arranges, but can customize refinement subject system, business classification and increase required service template, and shares to the bottom user.Wherein, the service template of increase can comprise the voucher template, as commonly used voucher, saves as the voucher template, when the typing voucher, calls, and to facilitate the user, repeats typing; Record separately template, as business datum and voucher data correlation relation, after the system finishing service is processed, by this relation, directly generate accounting voucher; Automatically generate the voucher template, as automatic transfer voucher, certain class voucher of regularly carrying down, the end of term profit and loss is carried down etc.

The bottom user can not revise finance tissue, Currency Type, account phase, the type of credentials that the master subscriber shares, also can not the refinement secondary user's shared subject system and can not revise the shared voucher template of secondary user's, record separately template, automatically generate the voucher template, but can customize to append the voucher template and foreign currency is set voluntarily, occur, as the subject that must carry out the foreign currency accounting is set, example " cash foreign currency " subject; Quantity occurs, as the subject that must carry out the foreign currency accounting is set, example " material purchases fuel " subject; Cleaning arranges, the subject of the cleaning of must coming and going as arranged, example " bill and account receivable " subject; Reconciliation arranges, as the subject that must carry out bank's reconciliation is set, example " cash in banks " subject.

S102, daily account business processing step: on the basis of the unified accounting system that secondary user's and bottom user set the master subscriber, carry out daily account business processing, with reference to Fig. 3, daily account business comprises: voucher input, voucher audit, voucher are write off, the end of term carries down, heterogeneous system data acquisition and finance inquiry.

The bottom user can carry out voucher input, voucher audit, voucher abatement, the daily account business such as account book inquiry, printing such as end of term checkout processing and financial general ledger, detailed account, categorized accounts summary; The voucher that the bottom user generates the business datum of self and the voucher data that gather from heterogeneous system (as systems such as SAP, ORACLE) processed System; Secondary user's is carried out System by the own service data, for self financial statement and group merge account, provides the data basis.

S103, internal correlation business cooperation treatment step.

In conjunction with Fig. 4, internal correlation business cooperation treatment step comprises following sub-step:

Cooperation service document and cooperative approach and the regular sub-step of S103-1, definition internal correlation business: in this step, master subscriber (group of enterprises) is by definition cooperation service document, the form of unified cooperation service type and cooperation service document, this is comprising definition business paper type, business paper project, business paper form, business paper flow process etc., the master subscriber is by definition cooperative approach and rule, and corresponding, the collaborative target unit of the collaborative document of unified cooperation service is corresponding, project pushes the rule of correspondence etc.; After definition, the master subscriber shares to the user of each subordinate (subsidiary company) by cooperation service document and cooperative approach and rule issue, and the user of subordinate can directly quote execution, thereby guarantees the consistance of the user's of each subordinate cooperation service system;

Internal coordination business processing sub-step: at master subscriber's unified definition on the basis of the cooperation service document of internal correlation transaction business and cooperative approach and rule, the user of subordinate is when daily account business processing, the business generation unit that relates to the internal correlation business, carry out the business cooperation processing according to cooperative approach and rule, this internal coordination business processing further comprises the following steps:

A. the internal coordination business is initiated: when the internal correlation business occurs, by initiator's associated treatment personnel, according to cooperative approach and the rule of master subscriber's unified definition, fill in corresponding cooperation service document, according to practical business, carry out the initiation of internal coordination business;

B. the cooperation service data generate and push: initiator's business is carried out service delivery and examines in sponsor unit, has examined the rear cooperation service data that generate the take over party according to cooperative approach, is pushed to take over party (target unit);

C. cooperative information is confirmed and the generation of take over party's cooperation service document: after collaborative take over party receives the cooperation service data, the cooperation service data are confirmed, generated take over party's cooperation service document simultaneously;

D. the cooperation service document is examined: collaborative take over party carries out service delivery and examines take over party's cooperation service document;

E. the collaborative voucher of take over party generates: collaborative take over party's finishing service is examined the collaborative voucher of rear generation take over party;

F. the collaborative voucher of initiator generates: after collaborative initiator receives the collaborative feedback message of collaborative take over party's finishing service, generate the collaborative voucher of initiator.

In the process that above step occurs in the internal correlation business, both sides can initiate and the confirmation business, the collaborative both sides' of the Information generation of confirming based on both sides accounting voucher and payment data, guarantee the accurate and timely of insider transaction business, realize the right clearly in real time of internal correlation business, automatically payment, improve accounting process efficiency and Quality of Accounting Information.

S104, internal correlation transaction merge the payment step.

In conjunction with Fig. 5, the internal correlation transaction merges the payment step and comprises following sub-step:

The payment system is set sub-step: unified definition account title attribute and group internal business payment voucher template, judgement while occurring for transaction business; Wherein, the subject attribute comprises whether the definition subject is contact subject and subject service attribute, and part subject attribute is shown in Table 1; Group internal business payment voucher template is by the definition of payment type of service, payment voucher template of every class business, as inside purchase and sale stock, internal investment business etc., every class payment voucher must define Course in English, debt-credit direction, figure selection formula etc., and for example table 2 is depicted as inner purchase and sale stock payment voucher template;

In the employing account method of supporting is provided the process that merges account, the generation of the identification of internal correlation transaction business, payment voucher all judges, processes according to subject attribute and group internal business payment voucher template, the payment system is by master subscriber's unified definition, share to secondary user's and bottom user, secondary user's and bottom user do not revise authority.

Table 1. subject attribute list

Course in English	Whether come and go subject	The subject service attribute
			Notes receivable	Be	Contact
Accounts receivable	Be	Contact
			Advance money	Be	Contact
Accounts receivable-others	Be	Contact
			Notes payable	Be	Contact
Accounts payable	Be	Contact
			Deposit received	Be	Contact
Entrusted loan	Be	Entrusted loan
			Long-term loan	Be	Entrust and borrow money
Short-term borrowing	Be	Entrust and borrow money
			The higher level dials in fund	Be	The higher level dials in
Funds of subsidiaries	Be	Under appropriating
			Starting material	No	Stock
Stock	No	Stock
			Main business income	No	Income
The engineering goods and materials	No	The engineering goods and materials
			Construction work in progress	No	Construction work in progress
Capital assets	No	Capital assets
			Managerial cost	No	Cost
Marketing expenses	No	Cost
			Production cost	No	Cost

The inner purchase and sale of table 2. stock payment voucher template

Internal correlation transaction business recognin step: when daily voucher occurs, while inputting as voucher, according to defined subject attribute and group internal business payment voucher template, mated, identify the internal correlation transaction business.

The reconciliation record extracts sub-step: after identifying the internal correlation transaction business, the internal correlation transaction business is extracted into to group's reconciliation record sheet,, the amount of money relative by unit equates that rule is mated, so that the reconciliation of follow-up group and generation connected transaction payment voucher are used.

The extraction of the identification of lower face inside connected transaction business and reconciliation record illustrates:

In [example 1] voucher, having contact to adjust, and come and go as the internal unit business, is normal insider transaction business, extracts group's reconciliation record.As internal unit purchase and sale business in this example:

Borrow: accounts receivable receivable other business income A units' (inner purchasing unit)

Borrow: main business income other main business incomes

The reconciliation record extracts explanation: the insider transaction business, and contact " accounts receivable " subject being arranged in voucher and adjust A unit is internal unit; Main business income belongs to another " income " subject in same payment template, and whole two subject attributes that voucher comprises same payment template, so extract group's reconciliation record.During extraction, whole voucher extracted to the reconciliation record sheet.

In [example 2] voucher, have contact to adjust, but non-insider transaction business is not extracted group's reconciliation record.As the purchase and sale business of the outside unit in this example:

Borrow: accounts receivable receivable other business income A units' (outside purchasing unit)

Borrow: main business income other main business incomes

The reconciliation record declaration: accounts receivable is " contact " subject, but adjusts as outside unit business, does not need group's reconciliation, so system is not extracted the reconciliation record.

Existing insider transaction business in [example 3] voucher, have again the external transaction business, extracts group's reconciliation record.After extracting, insider transaction is recorded separately needs group's reconciliation, generates the payment voucher; The external transaction business does not need group's reconciliation and generates the payment voucher.The purchase and sale business of doing as mixed as inside and outside unit in this example:

1} borrows: accounts receivable receivable other business income A units' (inner purchasing unit)

2} borrows: accounts receivable receivable other business income B units' (outside purchasing unit)

3} borrows: main business income other main business incomes

4} borrows: main business income other main business incomes

The reconciliation record extracts explanation: voucher extracts the reconciliation processing platform, and wherein { 1} is the insider transaction business to entry, and it can carry out reconciliation and generate the payment voucher in group's reconciliation; { 2} is the external transaction business to entry, does not need reconciliation after extraction, also can not generate the payment voucher.

Sub-step is processed in group's reconciliation: for inquiring about all intrabranch entries that need reconciliation, carry out group's reconciliation.

In identification insider transaction business and after extracting group's reconciliation record, secondary user's and bottom user's reconciliation operator can see all reconciliation records of our unit's extraction and all reconciliation records that the other side hangs our unit, carry out group's reconciliation according to the practical business situation, set up the insider transaction business association.

Group's reconciliation is processed to be had " reconciliation automatically ", " manual reconciliation " and three kinds of modes such as " pressure reconciliations ".Wherein, " reconciliation automatically " and " manual reconciliation " are processed by each business generation unit, and both parties adopt side's reconciliation, the pattern that the opposing party confirms, and under this pattern, reconciliation both sides' the amount of money must equate." pressure reconciliation " superior unit of business generation unit by both party processed, and is mainly used in reconciliation difference and processes, and while not waiting as indivedual transaction business both sides amount of money, can be forced reconciliation and be generated the payment voucher by superior unit.Superior unit can be forced reconciliation and be checked the reconciliation situation of its all subordinate units.

Connected transaction payment voucher generates sub-step: insider transaction both sides business is set up associated, the user carries out reconciliation and confirms rear (both sides' reconciliation state is " reconciliation; generate the payment voucher "), system is taken out both sides' insider transaction business voucher according to the reconciliation incidence relation and is gone to mate interior business payment voucher template, after finding the payment voucher template of coupling, according to the figure selection formula in payment voucher template, peeked and then generated associated payment voucher.

Illustrate that below in conjunction with the example in Fig. 6 reconciliation extraction, reconciliation are processed and the process of generation payment voucher:

After reconciliation both sides reconciliation, confirmation, both sides' internal correlation transaction business is set up associated, system is got the associated insider transaction business datum of both sides and is participated in coupling group interior business payment voucher template, after matching group internal business payment voucher template, according to figure selection formula peek in group internal business payment voucher template, generate connected transaction payment voucher.

Connected transaction payment voucher generates the nearest public higher level group company that unit is voucher generation unit, and shown in Fig. 7, if normal voucher generation unit is respectively F unit, G unit, the payment voucher unit that both sides' insider transaction generates is C subset single group position; If normally voucher generation unit is respectively F unit and H unit, generating payment voucher unit is A group unit; If normal voucher unit is respectively D unit and I unit, generating payment voucher unit is A group unit.By that analogy.

The internal correlation business cooperation treatment step of the inventive method and internal correlation transaction merge payment for coordination, and the execution sequence of two steps is interchangeable.

S105, group merge account and generate and query steps: for the accounting data of collecting daily account business processing and the payment data of internal correlation business processing, and aforementioned data is gathered step by step and forms group's merging account, realize categorized accounts summary, general ledger and the detailed account of each layer of unit of real-time query of group, and support the unit of penetrating into, voucher and business paper downwards.

In conjunction with Fig. 8, group merges the account generation and query steps comprises following sub-step:

Data gather sub-step, collect the accounting data and the payment voucher data that gather secondary user's and bottom user, form group and merge account, are convenient to the master subscriber and grasp in real time the conglomerate situation, realize concentrated accounting management; Categorized accounts summary inquiry sub-step can realize the inquiry of categorized accounts summary; The detailed account inquiry of subject sub-step can realize the inquiry of the detailed account of subject; Penetrate the inquiry sub-step and can penetrate inquiry to accounting data, review at any time voucher, subject, the document inquired about to subordinate unit, follow the trail of business process, strengthen decision support and accounting control.

Below in conjunction with Fig. 9 to Figure 11, illustrate: Fig. 9 is group's categorized accounts summary, the master subscriber can directly inquire about and comprise that the group unit of offseting account merges account, also can occur and payment account (Figure 10) according to successively penetrating detailed unit of certain purpose subordinate of section of inquiry, also can also can further penetrate its detailed account (Figure 11) according to each subordinate's detail form bit data simultaneously, and can select group unit (as province electrical network company), the detailed account (Figure 12) of directly inquiring about its all units of subordinate.

S106, group's consolidated accounts establishment step: for according to abovementioned steps, obtaining the basis that group merges account, the user of each basic unit merges the account peek from group and provides individual financial statement, each secondary user's merges the account peek from group and provides the finance combination form, finally gathers and forms group's consolidated financial statement.

As shown in figure 13, group's consolidated accounts establishment comprises following sub-step:

Form unit's architectural definition sub-step, for by master subscriber's unified definition form unit system, form unit's system comprises organization and unit encoding.Determine form unit's system, each form unit can directly quote when prepare statement, formulate well-bedded unit encoding by the internal relations of unit, clearly gather consolidated accounts unit's level, to need the form unit that generates consolidated accounts automatically to generate balance sheet unit simultaneously, for storing group's payment data of units at different levels, as shown in table 3.

Table 3

Organization	Unit encoding
		Group	01
Group's (balance sheet)	0100
		Subset group 01	0101
Subset group 01 (balance sheet)	010100
		Grass-roots unit 01	010101
Grass-roots unit 02	010102
		Grass-roots unit 03	010103
Subset group 02	0102
		Subset group 02 (balance sheet)	010200
Grass-roots unit 04	010201
		Grass-roots unit 05	010202
Grass-roots unit 06	010203

Report form template definition sub-step, for the general report form template of unified definition group of enterprises, and share to the user of subordinate, the user of each subordinate can be on report form template refinement figure selection formula, operational formula, check formula, but can not revise form, figure selection formula, the operational formula of the report form template that the master subscriber is shared and check formula.As shown in Figure 14 and Figure 15.

Aforementioned report form template comprises:

Statement form: support to arrange annual report, quarterly report, monthly magazine, ten days report and the form in the cycles such as weekly, daily paper;

Figure selection formula: support to arrange directly and get amount, balance data from account, users at different levels by figure selection formula from financial accounting system acquisition data;

Operational formula: support arranges between table, table is interior, the complex calculation formula;

Check formula: support to arrange between certain accounting statement and another accounting statement and internal logic corresponding relation, the Articulation of this accounting statement project, support setting to check condition, check the formula rank.

Further, figure selection formula of the present invention is " get and merge number ", be the actual generation number of units at different levels+internal unit payment number, wherein offsetting number is shown with negative, determine the peek rule according to the different attribute of subordinate's constituent parts during prepare statement, as: bottom unit's payment number is zero, only gets actual number; Balance sheet unit's actual number is zero, only gets the payment number; The existing actual number of tabulating unit has again the payment number, directly gets actual number+payment number, wherein offsets number and is stored in the balance sheet unit of corresponding tabulating unit.

Successively the prepare statement sub-step, work out the group financial form step by step for users at different levels.As shown in figure 16, successively the prepare statement sub-step further comprises the following steps:

A. elementary Preparing Financial Statements: the bottom user merges account and peeks from group, carries out elementary Preparing Financial Statements (individual financial statement);

E. intermediate Preparing Financial Statements: secondary user's has been formulated and submitted analysis to bottom user's form, after confirming that the bottom user has formulated and submitted, secondary user's consolidated accounts unit, and merge account and get the merging number from group, secondary user's balance sheet unit merges account and gets the payment number from group, works out intermediate financial statement (subset group financial statement);

Adopt the mode of successively working out consolidated financial statement, units at different levels are by gathering union operation, the actual number and the payment number that gather step by step subordinate unit, the final merging number that forms group, generate the consolidated accounts of group, can effectively evade the impact of subordinate unit's error message on group's form thus, realize the real-time monitoring of data compliance, relevance.

From above-described embodiment, the inventive method is by building the unified accounting bases system of group, and on this basis, unit datas at different levels concentrate on subset group and process, and subset group data synchronously focus on general headquarters of group, realize comprehensively concentrating of accounting information; The internal correlation business cooperation is processed, and connected transaction merges payment automatically, and the finance that can realize forming in real time each grass-roots unit of enterprise gather the finance combination account of account and group units at different levels, i.e. group's " a set of account ".Simultaneously, on the basis of a set of account of group, while working out the consolidated accounts of units at different levels, consolidated accounts is directly got the merging number from a set of account of group, in reporting system, the difference form unit of consolidated accounts unit's automatic pre-set directly peeks from the payment account book of a set of account of group, has changed in the past " with table, converging table ", and has collected the establishment of connected transaction data by manual type and merge offset entry and difference form and carry out form and merge the mode of offseting.Finally realized that units at different levels of group, all kinds of financial statement are generated to table in real time by account, broken through the limitation of only having in the past the end of month, could working out financial statement the year end, optimized group's form and formulated and submitted mode.

In addition, report data derives from accounting data and does not allow artificial processing, has guaranteed the consistance of accounting data and report data.Generate consolidated accounts by a set of account of group, that has greatly improved group's consolidated accounts provides efficiency and data accuracy, and consolidated accounts unit can be penetrated into subordinate unit, voucher and business datum at any time layer by layer according to report data, review Data Source, be penetrated in the vertical the accounting subject of the bottom, trace back in the horizontal the economic work of front end, can dynamically grasp in real time units at different levels of group management state, for the deep processing of Develop Data information, account on-line monitoring and support decision-making provide strong support.

With reference to Figure 17, Figure 17 is the logical organization schematic diagram that a kind of group that the embodiment of the present invention provides merges the generation system of account and consolidated accounts, for convenience of explanation, only shows the part relevant to the embodiment of the present invention.The generation system that group merges account and consolidated accounts comprises six modules: unified accounting system setting module 1, daily account Service Processing Module 2, internal correlation business cooperation processing module 3, internal correlation transaction merge payment module 4, group merges account module 5, group's consolidated accounts compiling module 6.

The unified accounting system is set and release module is used for take group of enterprises as accounting subject, unified setting finance tissue, accounting account phase, Currency Type, type of credentials, subject system and business classification.Still with reference to Fig. 2, the unified accounting system is set and release module comprises that finance organize definition unit, Currency Type definition unit, type of credentials definition unit, subject architectural definition unit, can account phase definition unit and business class definition unit and User defined element, and secondary user's and bottom user can carry out refinement or set up the part related content by User defined element.

Daily account Service Processing Module is for the basis at group's unified accounting foundational system, constituent parts carries out daily account business processing, continuation is with reference to Fig. 3, and daily account Service Processing Module comprises that voucher input block, voucher audit unit, voucher write off unit, the end of term carry down unit, heterogeneous system data acquisition unit and financial query unit.

Internal correlation business cooperation processing module when day to day operation is processed, relates to the internal coordination business for constituent parts, according to unified cooperative approach, carries out the internal coordination business processing, reduces manually and participates in, and improves treatment effeciency.As shown in figure 18, internal correlation business cooperation processing module comprises four unit: extraction unit and internal coordination business payment voucher generation unit are recorded in business paper, cooperative approach and regular setting unit, internal coordination Service Processing Unit, reconciliation.

Wherein, business paper, cooperative approach and regular setting unit are for being defined collaborative document and cooperative approach and the rule of internal correlation business by the master subscriber.Simultaneously with reference to Figure 19, business paper, cooperative approach and regular setting unit comprise that collaborative document arranges submodule and cooperative approach and rule submodule is set, collaborative document arranges submodule for the contents such as business paper type, business paper project, business paper form, business paper flow process are arranged, and cooperative approach and rule arrange submodule and arranged for corresponding, the collaborative target unit of collaborative document correspondence, project being pushed to the contents such as the rule of correspondence.

Continuation is with reference to Fig. 4, the internal coordination Service Processing Unit comprise that the internal coordination business is initiated submodule, the cooperation service data generate and push submodule, cooperative information is confirmed and take over party's cooperation service document generates submodule, cooperation service document and examines that submodule, the collaborative voucher of take over party generate submodule, the collaborative voucher of initiator generates submodule.The internal coordination Service Processing Unit is used for for the internal coordination business, according to unified cooperative approach and rule, a side by business generation unit initiates collaborative, generate the opposing party's associated data and push, the opposing party is confirmed business and is generated business paper, after examining, the collaborative voucher that each self-generating of both sides is corresponding, realize both parties' collaborative and association process.

Reconciliation is recorded extraction unit for the basis in associated treatment, according to collaborative voucher, extracts the reconciliation record, and inserts the identical unique identifying number value produced during by the interior business associated treatment in the reconciliation key word of reconciliation record.

The associated reconciliation that internal coordination business payment voucher generation unit is set up for the identical unique identifying number reconciliation key word according to both sides' record generates the payment voucher of insider transaction.

Below in conjunction with Figure 20, workflow to internal correlation business cooperation processing module of the present invention describes, during work, device arranges by the collaborative document of business paper, cooperative approach and regular setting unit the definition that submodule is realized the projects such as cooperation service document; Cooperative approach and the regular submodule that arranges by business paper, cooperative approach and regular setting unit realize that the initiator of business cooperation and take over party's document correspondence, insider transaction contact unit correspondence, project push cooperative approach and the regular definition such as the rule of correspondence; On the basis of the above, realize the associated treatment of the insider transaction business of constituent parts by the internal coordination Service Processing Unit, the insider transaction both sides initiate and confirm the business generating process in internal correlation business cooperation processing module, push cooperation service document information, and voucher is worked in coordination with in each self-generating; Then record extraction unit by reconciliation and carry out the reconciliation extraction, finally by the internal coordination business, offset the processing that the voucher generation unit is realized the Information generation payment data based on both sides' confirmation.

Below take the engineering service business that group internal engineering subsidiary company and other subsidiary companies occur the present invention will be described as example.At unified definition on the basis of the cooperation service document of internal correlation transaction business and cooperative approach and rule, engineering side is provided and accepts engineering side and carry out the business cooperation processing.

Internal correlation business tine and accounting are processed as shown in table 1:

Table 1

Provide engineering side to fill in the cooperation service document, initiate the co-operating step: provide the engineering corporation of engineering side to fill in " internal engineering clearing cooperation service is processed single " according to internal engineering final accounts business, initiate collaborative;

After engineering corporation carries out business approval, generate the cooperation service data, be pushed to the Engineering Service company that accepts, wait for that the other side processes; Wait for that when the other side processes, the other side unit's " target unit's document status " can be checked in the internal coordination service process platform by engineering corporation, when show state can enter next step voucher generating run for " target unit completes ";

Accept Engineering Service company and enter the internal coordination service process platform, receive data, point " preview document " is checked engineering corporation's settlement information, if the document content conforms to, point " confirmation ", generate association's business paper;

Accept Engineering Service company and enter backlog, point is opened " internal engineering clearing cooperation service is processed single " and is examined and improve document information;

Accept Engineering Service company information is fed back to engineering corporation, generate collaborative voucher simultaneously;

Engineering corporation enters associated treatment platform point " generation voucher " according to feedback, selects the corresponding accreditation time, enters backlog transmission voucher and completes voucher audit;

The Accounting entry that collaborative both sides generate is all meets that group's reconciliation arranges, and the follow procedure rule is carried out the reconciliation record automatically, inserts the identical unique identifying number value produced during by associated treatment in the reconciliation key word of reconciliation record simultaneously;

System is set up associated reconciliation according to the identical unique identifying number reconciliation key word of both sides' record, automatically generates the payment voucher.

Internal correlation business cooperation processing module is by unified definition cooperation service type, associated services reconciliation rule, the collaboration systems such as the corresponding unit of cooperation service, be distributed to each subordinate unit and quote execution, can guarantee the consistance of the cooperation service system of constituent parts, simultaneously, on this basis, intramural business cooperation both sides initiate by the internal coordination business processing and confirmation business generating process, the collaborative both sides' of the Information generation of confirming based on both sides accounting voucher and payment data, guarantee the accurate and timely of insider transaction business, realize the right clearly in real time of insider transaction business, automatically payment, improve accounting process efficiency and Quality of Accounting Information.

Internal correlation transaction merge the payment module for constituent parts when daily account business processing, relate to the internal correlation transaction, automatically extract the reconciliation record according to unified matching template, complete after reconciliation is processed and generate the payment voucher.Merging offset processing is to realize that group merges the basic premise of account.As shown in Figure 5, internal correlation transaction merges the payment module and comprises that payment system setting unit, internal correlation transaction business recognition unit, reconciliation record extraction unit, group's reconciliation processing unit and connected transaction payment voucher generation unit.Wherein, payment system setting unit definition account title attribute and group internal business payment voucher template; Internal correlation transaction business recognition unit is for identifying the internal correlation transaction by coupling group interior business payment voucher template; Reconciliation is recorded extraction unit for extracting the reconciliation record; Group's reconciliation processing unit has been used for group's reconciliation of internal correlation transaction; Connected transaction payment voucher generation unit is for generating associated payment voucher.

Group merge that account generates and enquiry module for the payment data of accounting data and the internal correlation Service Processing Module of collecting daily account Service Processing Module, and data are gathered step by step and form group's merging account, realize the real-time query of group financial information.As shown in Figure 8, group's merging account module comprises data summarization unit, categorized accounts summary query unit, the detailed account query unit of subject and penetrates query unit.Data summarization unit, for collecting accounting data and the payment voucher data that gather secondary user's and bottom user, forms group and merges account; The categorized accounts summary query unit is for realizing the inquiry of categorized accounts summary; The detailed account query unit of subject is for realizing the inquiry of the detailed account of subject; Penetrate query unit and penetrate inquiry for accounting data.

Group's consolidated accounts compiling module is for merging the basis of account in group, realize that the bottom user merges peek account from group and provides individual financial statement, secondary user's merges the account peek from group and provides the finance combination form, finally gathers and forms group's consolidated financial statement.As shown in figure 13, group's consolidated accounts compiling module comprises form unit's system definition unit, report form template definition unit and compiling and assembling unit successively.Wherein, form unit's system definition unit is for master subscriber's unified definition organization and unit encoding; The report form template definition unit is for the unified definition report form template and share to users at different levels, and report form template comprises statement form, figure selection formula, operational formula and checks formula; Successively the compiling and assembling unit is for prepare statement; Successively the compiling and assembling unit is for prepare statement, and successively the compiling and assembling unit further comprises that elementary Preparing Financial Statements submodule, elementary financial statement confirm submodule, elementaryly check that lock submodule, intermediate Preparing Financial Statements submodule, intermediate financial statement of submodule, elementary financial statement confirm that submodule, intermediate financial statement check submodule, intermediate financial statement lock submodule, group's consolidated financial statement planning unit.

Wherein, elementary Preparing Financial Statements submodule is worked out individual financial statement for the bottom user; Elementary financial statement confirms that submodule is confirmed individual financial statement for organization unit; Elementaryly check that submodule is checked form for the bottom user and transmits to the upper level user; The elementary financial statement submodule that locks is locked to individual financial statement for secondary user's; Middle rank Preparing Financial Statements submodule is for secondary user's establishment subset group financial statement; The middle rank financial statement confirms that submodule is for being confirmed organization unit's antithetical phrase group financial form; Middle rank checks that submodule is checked form for secondary user's and transmits to the upper level user; The middle rank financial statement submodule that locks is locked for master subscriber's antithetical phrase group financial form; Senior Preparing Financial Statements submodule is worked out group's consolidated financial statement for the master subscriber.

System of the present invention adopts the thinking of Cargo Oriented on Group to carry out system, and group of enterprises is by setting up group's form standards such as the costing standard such as unified accounting policy, accounting subject, account title, auxiliary Perform Project Financial Aanalysis, accounting period, coding rule, calculation business flow process and unified statement form, peek rule, operation rule.On this basis, units at different levels need to carry out the standards such as branch trade or subregion according to authority and service management and carry out refinement and quote execution, guarantee unification and minute industry refinement execution of group's Accounting System, realize group's unified accounting bore, strengthen the comparability of data, for group's classification management and control and standardized management provide the information support.

It should be noted that, the contents such as the information interaction between each module/unit of said system, implementation, due to the inventive method embodiment based on same design, its technique effect brought is identical with the inventive method embodiment, particular content can, referring to the narration in the inventive method embodiment, repeat no more herein.

It will be appreciated by those skilled in the art that, unit and the algorithm steps of each example of describing in conjunction with embodiment disclosed herein, can realize with electronic hardware, computer software or the combination of the two, for the interchangeability of hardware and software clearly is described, according to function, the composition of each example and step have been described in general manner just in the above description.These functions actually with should by or software mode carry out, depend on application-specific and the design constraint of technical scheme.The professional and technical personnel realizes described function with distinct methods in the time of can specifically should being used for to each, but this realization should not thought and exceeds scope of the present invention.

The software module that the method for describing in conjunction with embodiment disclosed herein or the step of algorithm can directly use hardware, processor to carry out, or the combination of the two is implemented.Software module can be placed in random access memory (RAM), internal memory, ROM (read-only memory) (ROM), electrically programmable ROM, electrically erasable ROM, register, hard disk, moveable magnetic disc, CD-ROM or the known any other forms of storage medium of technical field.

To the above-mentioned explanation of the disclosed embodiments, be that professional and technical personnel in the field can realize or use the present invention.Multiple modification to previous embodiment will be apparent for those skilled in the art, and in the present invention, or else defined General Principle can break away from the situation of the spirit or scope of the present invention, realize in other embodiments.Therefore, the present invention will can not be restricted to previous embodiment, but will meet the widest scope consistent with principles of this disclosure and features of novelty.

Claims

1. a group merges the generation method of account and consolidated accounts, it is characterized in that, comprises the following steps:

Set and issue the step of unified accounting system;

2. group according to claim 1 merges the generation method of account and consolidated accounts, it is characterized in that: the step of described setting and issue unified accounting system comprises that the master subscriber sets the step that financial tissue, Currency Type, type of credentials, subject system, accounting account phase and business are classified and be shared to secondary user's and bottom user, secondary user's is to subject system, the self-defined refinement of business classification and the increase step of service template, and the bottom user appends the self-defined of voucher template.

3. group according to claim 1 merges the generation method of account and consolidated accounts, it is characterized in that: the step of the daily account business of described processing comprises that voucher input, voucher audit, voucher write off, the end of term carries down, heterogeneous system data acquisition and finance inquiry.

4. group according to claim 1 merges the generation method of account and consolidated accounts, and it is characterized in that: described internal correlation business cooperation treatment step comprises the following steps:

5. group according to claim 1 merges the generation method of account and consolidated accounts, it is characterized in that: described internal correlation transaction merges payment and comprises the following steps:

6. group according to claim 1 merges the generation method of account and consolidated accounts, it is characterized in that: described group merges that account generates and inquiry comprises that data gather, categorized accounts summary inquiry, the detailed account inquiry of subject and penetrate inquiry.

7. group according to claim 1 merges the generation method of account and consolidated accounts, it is characterized in that: group's consolidated accounts establishment comprises the following steps:

8. group according to claim 7 merges the generation method of account and consolidated accounts, and it is characterized in that: described successively prepare statement step comprises the following steps:

9. group merges the generation system of account and consolidated accounts, it is characterized in that, comprises with lower module:

10. group according to claim 9 merges the generation system of account and consolidated accounts, it is characterized in that: described unified accounting system is set and release module comprises that finance are organized definition unit, Currency Type definition unit, type of credentials definition unit, subject architectural definition unit, phase definition unit and business class definition unit and User defined element can account.

11. group according to claim 9 merges the generation system of account and consolidated accounts, it is characterized in that: described daily account Service Processing Module comprises that voucher input block, voucher audit unit, voucher write off unit, the end of term carry down unit, heterogeneous system data acquisition unit and financial query unit.

12. group according to claim 9 merges the generation system of account and consolidated accounts, it is characterized in that: described internal correlation business cooperation processing module comprises

13. group according to claim 9 merges the generation system of account and consolidated accounts, it is characterized in that: described internal correlation transaction merges the payment module and comprises:

14. group according to claim 9 merges the generation system of account and consolidated accounts, it is characterized in that: described group merges the account module and comprises

Penetrate query unit and penetrate inquiry for accounting data.

15. group according to claim 9 merges the generation system of account and consolidated accounts, it is characterized in that: described group consolidated accounts compiling module comprises:

16. group according to claim 15 merges the generation system of account and consolidated accounts, it is characterized in that: described successively compiling and assembling unit comprises: