CN112766826B - Research and development expense risk guide auditing method and device, electronic equipment and storage medium - Google Patents
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Abstract
The application provides a research and development expense risk guide auditing method, a device, electronic equipment and a storage medium, wherein basic information and a target research and development expense result are obtained; the target research and development cost result is the research and development cost calculated by the auditing unit; according to the basic information, carrying out cost allocation processing; generating a research and development expense structure table according to the expense allocation processing result; the target research and development expense result is compared with the research and development expense structure table, and rechecking processing is carried out according to the judgment result; if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table; if the judging result does not accord with the target research and development cost result, marking the cost item which does not accord with the research and development cost structure table; therefore, the research and development cost of enterprises is audited to obtain risk prompt, so that the auditing efficiency and the auditing accuracy can be improved.
Description
Technical Field
The application relates to the technical field of research and development expense measurement and calculation, in particular to a research and development expense risk guiding auditing method, a device, electronic equipment and a storage medium.
Background
High-tech enterprises are growing increasingly, and the high-tech enterprises strengthen the competitiveness of the products by engaging in a research and development approach, so that audit of research and development cost becomes a requirement of the high-tech enterprises. At present, a direct-checking mode is commonly adopted when a plurality of enterprise 'development cost' is developed by an internal-checking department or a third-party organization of the enterprise, and a random-checking mode is combined, but the auditing quality is low, and risks exist; or a large amount of manpower resources are consumed for auditing, and a large amount of repeated and tedious work causes auditing errors.
In view of the above problems, no effective technical solution is currently available.
Disclosure of Invention
The embodiment of the application aims to provide a research and development expense risk guide auditing method, device, electronic equipment and storage medium, which can improve auditing efficiency, help guide auditors to review research and development expense items with calculation errors and improve auditing accuracy.
In a first aspect, an embodiment of the present application provides a development cost risk guidance auditing method for auditing development cost of an enterprise to obtain a risk prompt, where the method includes the following steps:
S1, acquiring basic information and a target research and development cost result; the target research and development expense result is research and development expense calculated by an audit unit, and the basic information comprises a research and development RD project summary table, direct manual information, direct input information, depreciation expense and long-term expense to be amortized, intangible asset amortization expense, design expense, equipment debugging and test expense, other expense and entrusted external research and development expense;
s2, according to the basic information, carrying out cost allocation processing;
s3, generating a research and development expense structure table according to an expense allocation processing result;
s4, comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judging result;
the rechecking processing according to the judging result comprises the following steps:
if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table;
and if the judging result does not accord with the target research and development cost result, marking the cost item which does not accord with the research and development cost structure table.
The research and development expense risk guide auditing method provided by the embodiment of the application can realize that the research and development expense of enterprises is audited to obtain risk prompts, so that the auditing efficiency can be improved, audit staff can be guided to recheck research and development expense projects with calculation errors, and the auditing accuracy is improved.
Optionally, the developing cost risk guidance auditing method, wherein the step S2 includes: carrying out apportionment treatment on the direct manual work;
the step of carrying out apportionment treatment on the direct manual work comprises the following steps:
acquiring research and development project information, corresponding research and development personnel information and weight information;
and calculating the direct manual allocation proportion of each research and development project in each month according to the research and development project information, the corresponding research and development personnel information and the weight information.
According to the research and development expense risk guide auditing method, the working hour proportion of each research and development project in each month is obtained according to the direct manual allocation proportion.
The research and development expense risk guiding auditing and measuring method comprises the steps that the direct input information comprises material type information and corresponding quantity characteristic information; the step S2 further includes:
judging whether the corresponding quantity characteristic information is reasonable or not according to the types of the materials;
if at least one material is unreasonable in the quantity characteristic information, the user is reminded to correct.
The development cost risk guiding auditing method comprises the step of carrying out sharing processing on the design cost, the equipment debugging and testing cost, the other cost and the commissioned external research and development cost according to the design cost sharing, the equipment debugging and testing cost sharing, the other cost and the commissioned external research and development cost and the working hour proportion.
In a second aspect, the present application further provides a development expense risk guidance auditing apparatus, configured to audit development expense of an enterprise, where the apparatus includes:
a first acquisition module: the system comprises a development RD project collection unit, a development project direct manual information unit, a development project direct input unit, a depreciation cost and a long-term to-be-amortization cost unit, an intangible asset amortization cost unit, a design cost unit, a device debugging and test cost unit, other cost units and a commission external research and development cost unit, wherein the development cost unit is used for acquiring basic information and a target development cost result;
the processing module is used for: the method is used for carrying out cost allocation processing according to the basic information;
a first generation module: the method comprises the steps of generating a research and development expense structure table according to an expense allocation processing result;
and a comparison judging module: comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judging result;
if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table;
and if the judging result does not accord with the target research and development cost result, marking the cost item which does not accord with the research and development cost structure table.
The research and development expense risk guiding auditing device provided by the embodiment of the application can audit the research and development expense of enterprises to obtain risk prompts, so that the auditing efficiency can be improved, audit staff can be guided to review research and development expense projects with calculation errors, and the auditing accuracy is improved.
Optionally, the development expense risk guiding auditing device, wherein the processing module includes: carrying out apportionment treatment on the direct manual information;
the step of carrying out apportionment processing on the direct manual information comprises the following steps:
and a second acquisition module: the method comprises the steps of acquiring research and development project information, corresponding research and development personnel information and weight information;
the calculation module: and the direct manual allocation proportion of each research and development project is calculated in each month according to the research and development project information, the corresponding research and development personnel information and the weight information.
The research and development expense risk guiding auditing device, wherein the processing module further comprises a third acquisition module: and the working hour proportion of each research and development project in each month is obtained according to the direct manual allocation proportion.
In a third aspect, embodiments of the present application provide an electronic device comprising a processor and a memory storing computer readable instructions that, when executed by the processor, perform the steps of the method as provided in the first aspect above.
In a fourth aspect, embodiments of the present application provide a storage medium having stored thereon a computer program which, when executed by a processor, performs steps in the method as provided in the first aspect above.
As can be seen from the above, the research and development expense risk guidance auditing method and device provided by the embodiment of the present application obtain basic information and target research and development expense results; the target research and development expense result is research and development expense calculated by an audit unit, and the basic information comprises a research and development RD project summary table, direct manual information, direct input information, depreciation expense and long-term expense to be amortized, intangible asset amortization expense, design expense, equipment debugging and test expense, other expense and entrusted external research and development expense; according to the basic information, carrying out cost allocation processing; generating a research and development expense structure table according to the expense allocation processing result; comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judging result; if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table; and if the judging result does not accord with the target research and development cost result, marking the cost item which does not accord with the research and development cost structure table. Therefore, the research and development expense of the enterprise is audited to obtain a risk prompt, the auditing efficiency can be improved, audit staff can be guided to review research and development expense projects with calculation errors, and the auditing accuracy is improved.
Additional features and advantages of the application will be set forth in the description which follows, and in part will be apparent from the description, or may be learned by practice of the embodiments of the application. The objectives and other advantages of the application will be realized and attained by the structure particularly pointed out in the written description and claims thereof as well as the appended drawings.
Drawings
Fig. 1 is a flowchart of a development expense risk guidance auditing method according to an embodiment of the present application.
Fig. 2 is a schematic structural diagram of a development expense risk guidance auditing apparatus according to an embodiment of the present application.
Fig. 3 is a schematic structural diagram of an electronic device according to an embodiment of the present application.
Detailed Description
The following description of the embodiments of the present application will be made clearly and completely with reference to the drawings in the embodiments of the present application, and it is apparent that the described embodiments are only some embodiments of the present application, not all embodiments. The components of the embodiments of the present application, which are generally described and illustrated in the figures herein, may be arranged and designed in a wide variety of different configurations. Thus, the following detailed description of the embodiments of the present application, as provided in the accompanying drawings, is not intended to limit the scope of the application, as claimed, but is merely representative of selected embodiments of the application. All other embodiments, which can be made by those skilled in the art based on the embodiments of the present application without making any inventive effort, are intended to be within the scope of the present application.
It should be noted that: like reference numerals and letters denote like items in the following figures, and thus once an item is defined in one figure, no further definition or explanation thereof is necessary in the following figures. Meanwhile, in the description of the present application, the terms "first", "second", and the like are used only to distinguish the description, and are not to be construed as indicating or implying relative importance.
Referring to fig. 1, fig. 1 is a flowchart of a development expense risk guidance auditing method according to an embodiment of the present application, including the following steps:
s1, acquiring basic information and a target research and development cost result; the target research and development cost result is the research and development cost calculated by the audit unit, and the basic information comprises a research and development RD project summary table, direct manual information, direct input information, depreciation cost and long-term to-be-amortization cost, intangible asset amortization cost, design cost, equipment debugging and test cost, other cost and entrusted external research and development cost;
s2, carrying out cost allocation processing according to the basic information;
s3, generating a research and development expense structure table according to an expense allocation processing result;
s4, comparing and judging the target research and development expense result with a research and development expense structure table, and rechecking according to the judging result;
The rechecking processing according to the judging result comprises the following steps:
if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table;
and if the judging result does not accord with the target research and development expense result, marking the expense items which do not accord with the research and development expense structure table. In this step S1, the basic information and the target development fee result acquired by the system may be manually filled data acquired by the acquisition module of the system or data imported through an upload file. The target development cost result is the development cost calculated by the audited unit and provided by the audited enterprise.
In some preferred embodiments, the direct input information includes kind information of the material and corresponding quantity feature information, and further includes, before step S2:
judging whether the corresponding quantity characteristic information is reasonable or not according to the type information of the materials;
if at least one material is unreasonable in the quantity characteristic information, reminding the user to correct. The system judges whether the number features are in the decimal condition (whether the number features are integers or decimal) or not according to whether the number features are in the decimal condition or not, and whether the number features are ' the integer is divided into the leading materials of the project ' or not '. For example, in the process of calculating the material, since the material can be fuel or pen, the fuel can be accurate to a decimal point, such as 1.5 liters; whereas pens can only be in units of branches, i.e. integers. If the calculated pen is not an integer, the system can send reminding information (popup window) to auditors, and the auditors can change in time according to actual conditions. By the method, randomness in apportionment calculation can be avoided, and research and development of the pilot material is guaranteed to be the pilot material.
In this step S2, a fee allocation process is performed based on the basic information. Specifically, the system starts to calculate according to the filled basic information to generate an allocation special template of the corresponding expense structure, firstly extracts lists of all the research and development personnel, calculates and lists what project each research and development personnel participates in respectively according to project members of a research and development RD project summary table, takes the research and development personnel and RD project as left titles in a month as a table head, and forms a complete form. Because of the wide variety of development costs, each development cost corresponds to a set of forms.
For example, direct manual information is collected, removed and repeated by the system according to research and development members filled in the research and development RD project, all the unique research and development members are reserved, the research and development members are listed in a form, four modules to be filled in are generated according to the research and development personnel list after the duplication removal in the module, wherein the modules comprise salary, social insurance premium, public accumulation and other personnel related fees, and auditors need to fill in the related information of an audited unit in a month.
The system forms a set of basic information table frame for auditors to fill in according to the contents of each direct input of an audited unit, wherein the basic information table frame comprises information such as certificate date, certificate number, direct input cost type (material, power cost and fuel cost), metering unit, quantity, total amount, material receiving/consumption ratio, current allocation/special application and the like.
The depreciation cost and the long-term expense to be amortized are summarized, removed and repeated by the system according to the research and development special equipment filled in the research and development RD project, all the unique research and development equipment is reserved, listed in a form, and the form is generated by the module according to the research and development special equipment list subjected to weight removal, and the auditor needs to fill in the relevant depreciation/amortization amount of the audited unit in month. The module further generates a form of equipment shared by production and research and development and long-term to-be-amortized expense (hereinafter referred to as "shared research and development equipment"), fills out the monthly depreciation amount of the equipment and the proportion of the research and development occupied time to the total time of the equipment, so that the system calculates the amount of the research and development expense in the shared part.
The system collects, eliminates and repeats the development special intangible assets filled in the development RD project according to the development special intangible assets, reserves all unique development intangible assets participating in development, lists the assets in a form, generates a form according to the development special intangible asset list after the duplication removal, and auditors need to fill in the relevant amortization amount of an audited unit in month. The module further generates a form of an intangible asset shared with production and research (hereinafter referred to as "shared research and development intangible asset"), fills out a monthly amortization amount of the intangible asset and a proportion of research and development occupied time to total time of the intangible asset, so that the system calculates the amount of research and development cost in the shared part.
The design cost, the system forms a set of basic information form frame, which is used for the auditor to fill in according to the content of each design cost of the audited unit, wherein the information comprises information such as the voucher date, the voucher number, the design cost type, the reimbursement personnel, the abstract, the total amount, the current allocation/special application and the like.
The equipment debugging and test cost, the system forms a set of basic information table frame for auditors to fill in according to the content of each equipment debugging and test cost of an audited unit, wherein the basic information table frame comprises information such as voucher date, voucher number, equipment debugging and test cost type, reimbursement personnel, abstract, total amount, current period allocation/special item and the like.
The system forms a set of basic information form frame for auditors to fill in according to the content of each other fee of the audited unit, wherein the information comprises information such as certificate date, certificate number, other fee types, reimbursement staff, abstract, total amount, current apportionment/special item and the like.
The system forms a set of basic information form frame for auditors to fill in according to the contents of each delegated external research and development cost of the audited unit, wherein the delegated external research and development cost comprises information such as voucher date, voucher number, delegated external research and development cost type, reimbursement staff, abstract, total amount, current apportionment/special project and the like.
The step S2 comprises the following steps: carrying out apportionment treatment on the direct manual information;
the step of sharing the direct artificial information comprises the following steps:
acquiring research and development project information, corresponding research and development personnel information and weight information;
and calculating the direct manual allocation proportion of each research and development project in each month according to the research and development project information, the corresponding research and development personnel information and the weight information.
In some embodiments, the system calculates and lists what item each developer participates in according to item members summarized by the development items, then takes the development personnel and RD items as left titles by taking the month as the table top to form a complete table, then performs superposition calculation according to the weights of the development items (what development items happen in the month and what development item weights of the current month are superposed) by month, calculates the weight ratio of a single development item in the current month, and forms the basic ratio number of quick accounting, namely: the corresponding monthly amounts of the developers (wages, social security, public backlog, other fees) x the weight duty ratio of the individual development projects in the month = the apportioned amount of the development RD project in the month. When the final item of the month is allocated, the system automatically fills the sum mantissa difference caused by the two-bit decimal place remaining after rounding.
Taking the wages of the developer as an example, assume that an RD project summary table of a business at month 5 of 2018 is shown in the following table, including project number, project name, start time, end time, project duration (month), project responsible person, development member (unique value), development-specific fixed asset (unique value), development-specific intangible asset (unique value), and current project weight:
| sequence number | Project braiding Number (number) | Project Name of the name | Start time | End time | Project calendar Time (moon) | Project Responsible for Human body | Developed into Member (sole) Value of | Research and development Special purpose Fixing Asset(s) (only A first part Value of | Research and development Special purpose Intangible shape Asset(s) (only A first part Value of | Current item Weight of mesh |
| 1 | RD01 | 2018-01- 01 | 2018-05- 31 | 5 | A,B,C, D,E | |||||
| 2 | RD02 | 2018-03- 01 | 2018-08- 01 | 6 | C,D,E,F | |||||
| 3 | RD03 | 2018-05- 01 | 2018-11- 01 | 7 | A,B,C, D,E |
In 2018, 5 months "C" participates in 3 projects (RD 01, RD02, RD 03) respectively, wherein the apportionment method is as follows: when the weight of the three projects is added in month to obtain a total weight result of 55% +40% +60% = 155%, and assuming that the wage of 5 months in "C"2018 is 6000 yuan, the apportioned amount of the work to each research and development RD project in which the work is participated is RD01 apportioned amount=55%/155% ×6000= 2129.03 yuan, rd02=40%/155% ×6000= 1548.39 yuan, and rd03=60%/155% ×6000= 2322.58 yuan, respectively. The payroll result of each developer in each month is calculated by the method, and a working allocation result summary table of each developer in the whole year, for example, a working allocation result summary table of 'C', is formed as follows:
Then summarizing and calculating a work allocation result summary table of all the research and development personnel to obtain a wage allocation proportion summary table recorded with wage allocation proportion of each research and development project in each month, wherein the specific process is as follows: superposing the corresponding payroll amounts of all the research and development personnel participating in each research and development project in each month to obtain the total payroll amount of the research and development project in the current month, then superposing the total payroll amount of all the research and development projects in the current month to obtain the total research and development payroll amount in the current month, and finally dividing the total payroll amount in the current month by the total research and development payroll amount in the current month to obtain the payroll proportion of each research and development project in the current month; and repeating the process to obtain the payroll proportion of each research and development project in each month, and summarizing to obtain a payroll proportion summary table.
In some embodiments, the direct manual information processing includes payroll, social insurance costs, public accumulation and other costs, all processed in the same sharing mode, and a corresponding sharing proportion summary table can be obtained. In addition, after total direct manual information is obtained by adding payouts, social insurance fees, public backlog and other fees, the direct manual allocation proportion summary table can be obtained by adopting the same method to carry out allocation treatment.
In some embodiments, step S2 further comprises: and acquiring the working hour proportion of each research and development project in each month according to the direct manual allocation proportion. For use in subsequent additional cost sharing processes.
In some embodiments, when all of the projects of all of the developers have been allocated, the system calculates and records the proportion of working hours that have been formed by aggregating all of the projects in the month by the proportion of payroll (payroll proportion is consistent with working hours proportion). And forming the total working hours of the relative projects of each project, calculating the working hour proportion among each project in the current month, and acting on the RD allocation calculation for later allocating other structural fees.
In step S3, a development fee structure table is generated based on the result of the fee allocation process. The above description has been given of the wide variety of development costs, each of which corresponds to a set of forms. After the audit unit fills out all basic information, the system can summarize the corresponding forms to generate a research and development expense structure table, so that the subsequent comparison and accounting are convenient.
In the step S4, comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judging result;
If the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table;
if the judging result does not accord with the target research and development cost result, marking the non-accord cost item in the research and development cost structure table.
In some conventional embodiments, the process of comparing the target development expense result with the development expense structure table may be manually comparing, and marking the non-conforming items generated in the system by searching for errors;
in some preferred embodiments, the system may import a file of the target development expense result, compare with the generated development expense structure table, and automatically mark the item with incorrect numerical value, may mark with a striking color such as red, or send a popup window to prompt which item has an error, so as to facilitate the auditor to re-audit.
And calculating the allocation results of the design cost allocation, the equipment debugging and test cost allocation, the other cost and the commissioned external research and development cost according to the design cost allocation, the equipment debugging and test cost allocation, the other cost and the commissioned external research and development cost and the man-hour proportion of each research and development project in the current month.
In some embodiments, the system starts accounting according to the relevant content (design expense allocation, equipment debugging and test expense allocation, other expense and entrusted external research and development expense) of the corresponding basic information which is already filled, each allocation special template of the expense structure is generated, the system firstly extracts each expense (taking an expense code as a unique code and a design serial number column) of the corresponding expense basic information table, calculates and lists related items of each expense, and then allocates corresponding structural expense amount allocated to the items in the month according to the man-hour proportion among each item in the month generated by the system, namely: the amount of a single fee (design fee, equipment debugging and test fee, other fees, commissioned external research and development fee) x the proportion of the man-hours of a single development project in the month = the corresponding structural fee allocation result of the project allocation in the month. If the terms involved (the cost corresponds specifically to a single RD project), or only a single project is a single full statement in the month, there is no split nature.
From the above, after the system measurement, the auditor can conduct risk analysis and guidance by using the measurement result. Specifically, if the research and development cost structure table is consistent with the content provided by the audited unit or has only obvious minor difference, and is approved by the risk-oriented checking result, the related process of the audit record can be performed, the current-stage audit conclusion is formed by combining other data, and a review comparison file (the form of the review comparison file is the same as the original certificate and auxiliary account of the audited unit, so that audit staff can check accounts conveniently) is generated. If the measurement result is not consistent with the content provided by the audited unit or has a great deviation, the preliminary risk guidance is formed according to gradual carding investigation. If necessary (loop judgment), the step S1 is returned to adjust the corresponding basic information, and the measuring and calculating result is formed again.
For example: if the research and development cost is not consistent with the result of the audited unit, the risk is guided to the wage composition of the research and development personnel of the audited unit, and the reasons why the cost is inconsistent with the original data collected by the audited personnel are checked, namely what person, what month and the public accumulation of wage are rechecked.
Risk guidance should incorporate the expertise of auditors and the system only provides a process of quickly forming structures.
From the above, the research and development expense risk guiding auditing method provided by the embodiment of the application can audit the research and development expense of enterprises to obtain risk prompts, so that auditing efficiency can be improved, audit staff can be guided to review research and development expense items with calculation errors, and auditing accuracy is improved.
Referring to fig. 2, fig. 2 is a schematic diagram of a development cost risk guidance auditing device for auditing development cost of an enterprise, where the device includes:
a first acquisition module: the method comprises the steps of acquiring basic information and a target research and development cost result; the target research and development cost result is the research and development cost calculated by the audit unit, and the basic information comprises research and development RD project summarization, direct manual information, direct input information, depreciation cost and long-term to-be-amortization cost, intangible asset amortization cost, design cost, equipment debugging and test cost, other cost and entrusted external research and development cost;
The processing module is used for: the method is used for carrying out cost allocation processing according to the basic information;
a first generation module: the method comprises the steps of generating a research and development expense structure table according to an expense allocation processing result;
and a comparison judging module: comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judging result;
if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table;
and if the judging result does not accord with the target research and development expense result, marking the expense items which do not accord with the research and development expense structure table.
The basic information and the target research and development expense result acquired by the system can be manually filled data acquired by an acquisition module of the system or data imported through an uploading file. The target development cost result is the development cost calculated by the audited unit and provided by the audited enterprise.
In some preferred embodiments, the direct input includes information of the type of the material and corresponding quantity characteristic information, and the processing module further includes, before performing the cost sharing process according to the basic information: and a judging module:
judging whether the corresponding quantity characteristic information is reasonable or not according to the type information of the materials;
If at least one material is unreasonable in the quantity characteristic information, reminding the user to correct. The system judges whether the information is to be "the lead material of the whole number split to the project" according to whether the information of the filled quantity feature has the decimal case (whether the information is an integer or a decimal is judged). For example, in the process of calculating the material, since the material can be fuel or pen, the fuel can be accurate to a decimal point, such as 1.5 liters; whereas pens can only be in units of branches, i.e. integers. If the calculated pen is not an integer, the system can send reminding information (popup window) to auditors, and the auditors can change in time according to actual conditions. By the method, randomness in apportionment calculation can be avoided, and research and development of the pilot material is guaranteed to be the pilot material.
And the processing module performs cost sharing processing according to the basic information. Specifically, the system starts to calculate according to the filled basic information to generate an allocation special template of the corresponding expense structure, firstly extracts lists of all the research and development personnel, calculates and lists what project each research and development personnel participates in respectively according to project members of a research and development RD project summary table, takes the research and development personnel and RD project as left titles in a month as a table head, and forms a complete form. Because of the wide variety of development costs, each development cost corresponds to a set of forms.
For example, the system performs summarization, rejection and repetition according to the research and development members filled in the research and development RD project, reserves all the unique research and development members, lists the members in the form, and generates four modules to be filled in according to the research and development personnel list after the duplication removal in the module, wherein the four modules comprise salary, social insurance fee, public accumulation fee and other personnel related fees, and auditors need to fill in the related information of the "audited unit" in month.
The system forms a set of basic information list frame for auditors to fill in according to the contents of each direct input of the audited unit, wherein the basic information list frame comprises information such as certificate date, certificate number, direct input cost type (material, power cost and fuel cost), measuring unit, quantity, total amount, material receiving/consumption ratio, current apportionment/special purpose and the like.
The depreciation cost and the long-term expense to be amortized are summarized, removed and repeated by the system according to the research and development special equipment filled in the research and development RD project, all the unique research and development equipment is reserved, listed in a form, and the form is generated by the module according to the research and development special equipment list subjected to weight removal, and the auditor needs to fill in the relevant depreciation/amortization amount of the audited unit in month. The module further generates a form of equipment shared by production and research and development and long-term to-be-amortized expense (hereinafter referred to as "shared research and development equipment"), fills out the monthly depreciation amount of the equipment and the proportion of the research and development occupied time to the total time of the equipment, so that the system calculates the amount of the research and development expense in the shared part.
The system collects, eliminates and repeats the development special intangible assets filled in the development RD project according to the development special intangible assets, reserves all unique development intangible assets participating in development, lists the assets in a form, generates a form according to the development special intangible asset list after the duplication removal, and auditors need to fill in the relevant amortization amount of an audited unit in month. The module further generates a form of an intangible asset shared with production and research (hereinafter referred to as "shared research and development intangible asset"), fills out a monthly amortization amount of the intangible asset and a proportion of research and development occupied time to total time of the intangible asset, so that the system calculates the amount of research and development cost in the shared part.
The design cost, the system forms a set of basic information form frame, which is used for the auditor to fill in according to the content of each design cost of the audited unit, wherein the information comprises information such as the voucher date, the voucher number, the design cost type, the reimbursement personnel, the abstract, the total amount, the current allocation/special application and the like.
The equipment debugging and test cost, the system forms a set of basic information table frame for auditors to fill in according to the content of each equipment debugging and test cost of an audited unit, wherein the basic information table frame comprises information such as voucher date, voucher number, equipment debugging and test cost type, reimbursement personnel, abstract, total amount, current period allocation/special item and the like.
The system forms a set of basic information form frame for auditors to fill in according to the content of each other fee of the audited unit, wherein the information comprises information such as certificate date, certificate number, other fee types, reimbursement staff, abstract, total amount, current apportionment/special item and the like.
The system forms a set of basic information form frame for auditors to fill in according to the contents of each delegated external research and development cost of the audited unit, wherein the delegated external research and development cost comprises information such as voucher date, voucher number, delegated external research and development cost type, reimbursement staff, abstract, total amount, current apportionment/special project and the like.
The processing module comprises: carrying out apportionment treatment on the direct manual information;
the step of sharing the direct artificial information comprises the following steps:
and a second acquisition module: the method comprises the steps of acquiring research and development project information, corresponding research and development personnel information and weight information;
the calculation module: and the direct manual allocation proportion of each research and development project is calculated in each month according to the research and development project information, the corresponding research and development personnel information and the weight information.
In some embodiments, the system calculates and lists what item each developer participates in according to item members summarized by the development items, then takes the development personnel and RD items as left titles by taking the month as the table top to form a complete table, then performs superposition calculation according to the weights of the development items (what development items happen in the month and what development item weights of the current month are superposed) by month, calculates the weight ratio of a single development item in the current month, and forms the basic ratio number of quick accounting, namely: the corresponding monthly amounts of the developers (wages, social security, public backlog, other fees) x the weight duty ratio of the individual development projects in the month = the apportioned amount of the development RD project in the month. When the final item of the month is allocated, the system automatically fills the sum mantissa difference caused by the two-bit decimal place remaining after rounding.
Taking the wages of the developer as an example, assume that an RD project summary table of a business at month 5 of 2018 is shown in the following table, including project number, project name, start time, end time, project duration (month), project responsible person, development member (unique value), development-specific fixed asset (unique value), development-specific intangible asset (unique value), and current project weight:
| sequence number | Project braiding Number (number) | Project Name of the name | Start time | End time | Project calendar Time (moon) | Project Responsible for Human body | Developed into Member (sole) Value of | Research and development Special purpose Fixing Asset(s) (only A first part Value of | Research and development Special purpose Intangible shape Asset(s) (only A first part Value of | Current item Weight of mesh |
| 1 | RD01 | 2018-01- 01 | 2018-05- 31 | 5 | A,B,C, D,E | |||||
| 2 | RD02 | 2018-03- 01 | 2018-08- 01 | 6 | C,D,E,F | |||||
| 3 | RD03 | 2018-05- 01 | 2018-11- 01 | 7 | A,B,C, D,E |
In 2018, 5 months "C" participates in 3 projects (RD 01, RD02, RD 03) respectively, wherein the apportionment method is as follows: when the weight of the three projects is added in month to obtain a total weight result of 55% +40% +60% = 155%, and assuming that the wage of 5 months in "C"2018 is 6000 yuan, the apportioned amount of the work to each research and development RD project in which the work is participated is RD01 apportioned amount=55%/155% ×6000= 2129.03 yuan, rd02=40%/155% ×6000= 1548.39 yuan, and rd03=60%/155% ×6000= 2322.58 yuan, respectively. The payroll result of each developer in each month is calculated by the method, and a working allocation result summary table of each developer in the whole year, for example, a working allocation result summary table of 'C', is formed as follows:
Then summarizing and calculating a work allocation result summary table of all the research and development personnel to obtain a wage allocation proportion summary table recorded with wage allocation proportion of each research and development project in each month, wherein the specific process is as follows: superposing the corresponding payroll amounts of all the research and development personnel participating in each research and development project in each month to obtain the total payroll amount of the research and development project in the current month, then superposing the total payroll amount of all the research and development projects in the current month to obtain the total research and development payroll amount in the current month, and finally dividing the total payroll amount in the current month by the total research and development payroll amount in the current month to obtain the payroll proportion of each research and development project in the current month; and repeating the process to obtain the payroll proportion of each research and development project in each month, and summarizing to obtain a payroll proportion summary table.
In some embodiments, the direct manual information processing includes payroll, social insurance costs, public accumulation and other costs, all processed in the same sharing mode, and a corresponding sharing proportion summary table can be obtained. In addition, after the payroll, the social premium, the public accumulation fund and other fees are added to obtain the total direct manual work, the direct manual work allocation proportion summary table can be obtained by adopting the same method to carry out allocation treatment.
The first generation module is used for generating a research and development expense structure table according to the expense allocation processing result. The above description has been given of the wide variety of development costs, each of which corresponds to a set of forms. After the audit unit fills out all basic information, the system can summarize the corresponding forms to generate a research and development expense structure table, so that the subsequent comparison and accounting are convenient.
The processing module further includes a third acquisition module: the method is used for acquiring the working hour proportion of each research and development project in each month according to the direct manual allocation proportion.
In some embodiments, when all of the projects of all of the developers have been allocated, the system calculates and records the proportion of working hours that have been formed by aggregating all of the projects in the month by the proportion of payroll (payroll proportion is consistent with working hours proportion). And forming the total working hours of the relative projects of each project, calculating the working hour proportion among each project in the current month, and acting on the RD allocation calculation for later allocating other structural fees.
And the first generation module is used for generating a research and development expense structure table according to the expense allocation processing result. The above description has been given of the wide variety of development costs, each of which corresponds to a set of forms. After the audit unit fills out all basic information, the system can summarize the corresponding forms to generate a research and development expense structure table, so that the subsequent comparison and accounting are convenient.
And a comparison judging module: comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judging result;
if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table;
and if the judging result does not accord with the target research and development expense result, marking the expense items which do not accord with the research and development expense structure table.
In some conventional embodiments, the process of comparing the target development expense result with the development expense structure table may be manually comparing, and marking the non-conforming items generated in the system by searching for errors;
in some preferred embodiments, the system may import a file of the target development expense result, compare with the generated development expense structure table, and automatically mark the item with incorrect numerical value, may mark with a striking color such as red, or send a popup window to prompt which item has an error, so as to facilitate the auditor to re-audit.
And calculating the allocation results of the design cost allocation, the equipment debugging and test cost allocation, the other cost and the commissioned external research and development cost according to the design cost allocation, the equipment debugging and test cost allocation, the other cost and the commissioned external research and development cost and the man-hour proportion of each research and development project in the current month.
In some embodiments, the system starts accounting according to the relevant content (design expense allocation, equipment debugging and test expense allocation, other expense and entrusted external research and development expense) of the corresponding basic information which is already filled, each allocation special template of the expense structure is generated, the system firstly extracts each expense (taking an expense code as a unique code and a design serial number column) of the corresponding expense basic information table, calculates and lists related items of each expense, and then allocates corresponding structural expense amount allocated to the items in the month according to the man-hour proportion among each item in the month generated by the system, namely: the amount of a single fee (design fee, equipment debugging and test fee, other fees, commissioned external research and development fee) x the proportion of the man-hours of a single development project in the month = the corresponding structural fee allocation result of the project allocation in the month. If the terms involved (the cost corresponds specifically to a single RD project), or only a single project is a single full statement in the month, there is no split nature.
From the above, after the system measurement, the auditor can conduct risk analysis and guidance by using the measurement result. Specifically, if the research and development cost structure table is consistent with the content provided by the audited unit or has only obvious minor difference, and is approved by the risk-oriented checking result, the related process of the audit record can be performed, the current-stage audit conclusion is formed by combining other data, and a review comparison file (the form of the review comparison file is the same as the original certificate and auxiliary account of the audited unit, so that audit staff can check accounts conveniently) is generated. If the measurement result is not consistent with the content provided by the audited unit or has a great deviation, the preliminary risk guidance is formed according to gradual carding investigation. If necessary (loop judgment), the corresponding basic information needs to be returned to the first acquisition module to be adjusted, and the measuring and calculating result is formed again.
For example: if the research and development cost is not consistent with the result of the audited unit, the risk is guided to the wage composition of the research and development personnel of the audited unit, and the reasons why the cost is inconsistent with the original data collected by the audited personnel are checked, namely what person, what month and the public accumulation of wage are rechecked.
Risk guidance should incorporate the expertise of auditors and the system only provides a process of quickly forming structures.
From the above, the research and development expense risk guiding auditing device provided by the embodiment of the application can audit the research and development expense of enterprises to obtain risk prompts, so that the auditing efficiency can be improved, the auditing personnel can be guided to review research and development expense items with calculation errors, and the auditing accuracy is improved.
Referring to fig. 3, fig. 3 is a schematic structural diagram of an electronic device according to an embodiment of the present application, where the electronic device 3 includes: processor 301 and memory 302, the processor 301 and memory 302 being interconnected and in communication with each other by a communication bus 303 and/or other form of connection mechanism (not shown), the memory 302 storing a computer program executable by the processor 301, the processor 301 executing the computer program when the computing device is running to perform the method in any of the alternative implementations of the above embodiments to carry out the following functions:
The present application provides a storage medium, which when executed by a processor, performs the method in any of the alternative implementations of the above embodiments to implement the following functions: basic information and target research and development cost results are obtained; the target research and development cost result is the research and development cost calculated by the audit unit, and the basic information comprises a research and development RD project summary table, direct manual information, direct input information, depreciation cost and long-term to-be-amortization cost, intangible asset amortization cost, design cost, equipment debugging and test cost, other cost and entrusted external research and development cost; according to the basic information, carrying out cost allocation treatment; generating a research and development expense structure table according to the expense allocation processing result; comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judging result; if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table; and if the judging result does not accord with the target research and development expense result, marking the expense items which do not accord with the research and development expense structure table. The storage medium may be implemented by any type or combination of volatile or nonvolatile Memory devices, such as static random access Memory (Static Random Access Memory, SRAM), electrically erasable programmable Read-Only Memory (ElectricallyErasable Programmable Read-Only Memory, EEPROM), erasable programmable Read-Only Memory (Erasable Programmable Read Only Memory, EPROM), programmable Read-Only Memory (PROM), read-Only Memory (ROM), magnetic Memory, flash Memory, magnetic disk, or optical disk.
In the embodiments provided in the present application, it should be understood that the disclosed apparatus and method may be implemented in other manners. The above-described apparatus embodiments are merely illustrative, for example, the division of the units is merely a logical function division, and there may be other manners of division in actual implementation, and for example, multiple units or components may be combined or integrated into another system, or some features may be omitted, or not performed. Alternatively, the coupling or direct coupling or communication connection shown or discussed with each other may be through some communication interface, device or unit indirect coupling or communication connection, which may be in electrical, mechanical or other form.
Further, the units described as separate units may or may not be physically separate, and units displayed as units may or may not be physical units, may be located in one place, or may be distributed over a plurality of network units. Some or all of the units may be selected according to actual needs to achieve the purpose of the solution of this embodiment.
Furthermore, functional modules in various embodiments of the present application may be integrated together to form a single portion, or each module may exist alone, or two or more modules may be integrated to form a single portion.
In this document, relational terms such as first and second, and the like may be used solely to distinguish one entity or action from another entity or action without necessarily requiring or implying any actual such relationship or order between such entities or actions.
The foregoing is merely exemplary embodiments of the present application and is not intended to limit the scope of the present application, and various modifications and variations may be suggested to one skilled in the art. Any modification, equivalent replacement, improvement, etc. made within the spirit and principles of the present application should be included in the protection scope of the present application.
Claims (10)
1. The research and development expense risk guiding auditing method is used for auditing the research and development expense of enterprises to obtain risk prompts, and is characterized by comprising the following steps:
s1, acquiring basic information and a target research and development cost result; the target research and development expense result is research and development expense calculated by an audit unit, and the basic information comprises a research and development RD project summary table, direct manual information, direct input information, depreciation expense and long-term expense to be amortized, intangible asset amortization expense, design expense, equipment debugging and test expense, other expense and entrusted external research and development expense;
S2, generating a special allocation template corresponding to the expense structure according to the basic information, and carrying out expense allocation processing;
s3, generating a research and development expense structure table according to an expense allocation processing result;
s4, comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judgment result;
the rechecking processing according to the judging result comprises the following steps:
if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table;
and if the judging result does not accord with the target research and development cost result, marking the cost item which does not accord with the research and development cost structure table.
2. The development fee risk oriented auditing method according to claim 1, wherein the step S2 includes: carrying out apportionment treatment on the direct manual information;
the step of carrying out apportionment processing on the direct manual information comprises the following steps:
acquiring research and development project information, corresponding research and development personnel information and weight information;
and calculating the direct manual allocation proportion of each research and development project in each month according to the research and development project information, the corresponding research and development personnel information and the weight information.
3. The development fee risk oriented auditing method according to claim 2, wherein the step S2 further comprises: and acquiring the working hour proportion of each research and development project in each month according to the direct manual allocation proportion.
4. The development expense risk-oriented auditing method according to claim 1, wherein the direct input information includes category information of materials and corresponding quantity feature information; the step S2 further includes:
judging whether the corresponding quantity characteristic information is reasonable or not according to the type information of the materials;
if the quantity characteristics corresponding to at least one material are unreasonable, reminding the user to correct.
5. A development cost risk oriented auditing method according to claim 3, in which the design cost, the equipment debugging and testing cost, the other cost, and the commissioned external research and development cost are amortized according to the design cost amortization, the equipment debugging and testing cost amortization, the other cost, and the commissioned external research and development cost, and the man-hour ratio.
6. A development expense risk-oriented auditing device for auditing development expense of an enterprise, the device comprising:
A first acquisition module: the method comprises the steps of acquiring basic information and a target research and development cost result; the target research and development expense result is research and development expense calculated by an audit unit, and the basic information comprises research and development RD project summarization, direct manual information, direct input information, depreciation expense and long-term expense to be amortized, intangible asset amortization expense, design expense, equipment debugging and test expense, other expense and entrusted external research and development expense;
the processing module is used for: the method is used for carrying out cost allocation processing according to the basic information;
a first generation module: the method comprises the steps of generating a research and development expense structure table according to an expense allocation processing result;
and a comparison judging module: comparing and judging the target research and development expense result with the research and development expense structure table, and rechecking according to the judging result;
if the judging result accords with the target research and development cost result, generating a review comparison file according to the research and development cost structure table;
and if the judging result does not accord with the target research and development cost result, marking the cost item which does not accord with the research and development cost structure table.
7. The development expense risk-oriented auditing device of claim 6, wherein the processing module comprises: carrying out apportionment treatment on the direct manual information;
The step of carrying out apportionment processing on the direct manual information comprises the following steps:
and a second acquisition module: the method comprises the steps of acquiring research and development project information, corresponding research and development personnel information and weight information;
the calculation module: and the direct manual allocation proportion of each research and development project is calculated in each month according to the research and development project information, the corresponding research and development personnel information and the weight information.
8. The development expense risk-oriented auditing device according to claim 6, wherein the processing module further comprises a third acquisition module: and the working hour proportion of each research and development project in each month is obtained according to the direct manual allocation proportion.
9. An electronic device comprising a processor and a memory storing computer readable instructions which, when executed by the processor, perform the steps of the method of any of claims 1-5.
10. A storage medium having stored thereon a computer program which, when executed by a processor, performs the steps of the method according to any of claims 1-5.
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