CN113657984A

CN113657984A - Intelligent unmanned enterprise bookkeeping method

Info

Publication number: CN113657984A
Application number: CN202110980051.5A
Authority: CN
Inventors: 高忠湖
Original assignee: Individual
Current assignee: Individual
Priority date: 2021-08-25
Filing date: 2021-08-25
Publication date: 2021-11-16

Abstract

The invention relates to the technical field of intelligent accounting methods, in particular to an intelligent unmanned enterprise accounting method, which comprises 3 elements: (1) intelligently identifying the authenticity and the legality of the original certificate; (2) intelligently generating a bookkeeping voucher; (3) the work of posting accounts is accomplished to intelligence, and advantage compared with prior art lies in: the invention adopts the system automation from the original voucher authenticity and legality identification rate of 100 percent to the correct bookkeeping voucher generated according to the double bookkeeping method and the national accounting standard and then to the posting work, and does not need the intervention of accountants or only needs to intervene a small amount of work, thereby achieving the purposes of reducing persons, improving efficiency, lowering cost and improving efficiency of enterprises and having the incomparable advantages of other products; the invention can greatly reduce the bookkeeping work of accounting staff (90 percent or more), thereby reducing the accounting posts of enterprises, saving the labor cost of the enterprises, bringing important value to the enterprises and the society and being listed as an important innovation achievement.

Description

Intelligent unmanned enterprise bookkeeping method

Technical Field

The invention relates to the technical field of intelligent accounting methods, in particular to an intelligent unmanned enterprise accounting method.

Background

The internet is developed to the present stage, and all industries are developed towards intellectualization or semi-intellectualization, such as: the industrial workshop provides robots for automatic operation such as manipulators, the driving industry has intelligent unmanned driving systems, and more intelligent unmanned application scenes are provided in military; the development of each business in the direction of intellectualization or semiintellectualization is based on the rigid requirements (also called pain spots) that enterprises need to improve profit space at the same cost and reduce cost at the same profit level.

The traditional financial software still needs professional accountants to apply professional knowledge to process enterprise bookkeeping problems, and essentially only replaces the manual bookkeeping of the accountants in the past: the method has the advantages that the method is simple and convenient to operate, and can be used for compiling bookkeeping vouchers, gathering, bookkeeping, account settling, statement making and the like, the process of moving paper bookkeeping vouchers and accounts books to a computer is simply carried out, the workload of accountants is reduced, human errors are reduced, and partial working efficiency is improved.

The scheme of the present market which is most similar to the present invention is as follows: through scanning or shoot the information on the original voucher of automatic identification business, again according to double entry accounting method and meeting standard of keeping accounts, the automatic generation bookkeeping voucher, watch on the surface, reduced the time that accounting personnel worked out the bookkeeping voucher really, after carefully analyzing, there are many defects:

1. the original certificates of the enterprises cannot be completely identified; the market products only aim at part of the original voucher received by the enterprise: for example, a standard tax original certificate, a receipt and payment certificate of a financial department, and at most, a part of standard electronic version receipt can be relatively correctly identified, and other certificates, such as 'an original certificate self-made by an enterprise, and a plurality of irregular handwritten various original certificates', cannot be identified at all; in reality, the economic business of an enterprise is complex, and original vouchers are messy, but the original vouchers are indispensable vouchers forming a complete economic business chain of the enterprise; if the original certificates which cannot be identified are removed, the simple records only can identify the original certificates, and the twenty-fifth and twenty-sixth relevant regulations of accounting Law of the people's republic of China are violated: the enterprise has to carry out accounting according to actually occurring economic business items and the enterprise carries out accounting which cannot be changed randomly, and the enterprise economic information is related to virtual columns, multiple columns, no columns or few columns; this is the biggest drawback of commercial products: all original certificates recording economic services actually occurring in the enterprise cannot be completely identified; therefore, under the market products, enterprises can only use the bookkeeping mode as an auxiliary tool of accountants, because many unidentified original vouchers need to be processed by professional accountants, the difference from the traditional financial computerization software is not large, no major innovation performance exists, and only the original vouchers are simply modified or upgraded.

2. Whether the original certificate which enters photographing or scanning is real and legal or not cannot be judged; according to the fourteenth regulation of accounting certificate of the people's republic of China, accounting certificates are compiled according to the audited original certificates and related data, and the regulation clearly explains that the original certificates recorded to the accounting certificates of the enterprise account books are audited; whether the original certificate of a market product which is scanned or photographed is audited or not is judged, whether the original certificate is audited or not can not be identified and judged by software or a machine, if the original certificate which is not audited is scanned or photographed, an accounting certificate is output as a sample, the accounting certificate is recorded in a related enterprise account book as the sample, and the financial data violates the first regulation of accounting Law of the people's republic of China to ensure that the accounting data is real and complete; the defect prevents the market products from entering the market to be used as accountants for work; the enterprise bookkeeping process processed by the method completely conforms to the relevant regulations of the national accounting laws.

3. Generating bookkeeping voucher errors; commercial products also exist: when the identified original voucher information automatically generates the bookkeeping voucher, errors are all generated; software or machines which intelligently generate the bookkeeping voucher by identifying the original voucher in the market do not find that a product can automatically generate an accurate bookkeeping voucher according to the content and the amount of money on the original voucher, and usually, the error occurs in either an accounting subject or an amount or a debit and credit party; the reason is that the principle of automatically generating the bookkeeping voucher by the machine or the software through the identification information is that some conditions and templates of the bookkeeping voucher are set, and only if the identified information conditions are completely matched with the set templates, the computer software can output the bookkeeping voucher according to the set bookkeeping voucher, so that a complete and correct bookkeeping voucher at least comprises 11 key elements, such as: the method comprises the following steps that business time, a voucher number, an attachment original voucher, an abstract, a debit subject, a debit amount, a credit subject, a credit amount, a debit sum, a credit sum and a system person are used, the contents are very complex and varied, many people need to be identified and judged by professional accountants (some common accountants cannot identify and judge correctly), as long as one element fills a mistake, the bookkeeping voucher is a mistake, the wrong bookkeeping voucher causes wrong financial data, accounting work is precise, and the wrong financial data seriously influences correct decision; the software or the machine is not the brain of professional accounting and cannot correctly identify and judge the elements, so that the output accounting voucher is filled with the elements in a wrong way or the elements in a wrong way, in order to improve the efficiency of processing and identifying the original voucher and generating the accounting voucher, a plurality of products are only provided with a plurality of accounting subject templates and output the accounting voucher at will, the software or the machine is magical to non-professional persons and has no great use for the professional to see; because accounting must be accounted according to the economic business items that actually take place according to the twenty-fifth company of the accounting Law of the people's republic of China, enterprises must be accounted according to the regulations of the national unified accounting system, and the accounting cannot be correctly accounted at all through software or machines; from this aspect, the commercial products are all unqualified and have no practical significance.

Because the products in the market have the defects, an intelligent and unmanned method for enterprise bookkeeping is created through deep research.

Summary of the invention

The invention aims to overcome the technical defects and provide an intelligent unmanned enterprise accounting method with full system automation and high efficiency.

In order to solve the technical problems, the technical scheme provided by the invention is as follows: it is characterized by comprising 3 elements: (1) intelligently identifying the authenticity and the legality of the original certificate; (2) intelligently generating a bookkeeping voucher; (3) intelligently finishing the account-checking work;

(1) intelligently identifying authenticity and legality of the original certificate:

the enterprise bookkeeping is that economic business generated by an enterprise is converted into bookkeeping vouchers according to the national accounting standard by adopting a compound bookkeeping method and is recorded in an enterprise account book;

s1, accounting object: the method is an economic business generated by an enterprise and cannot blend economic businesses which are not generated by the enterprise;

s2, generating a bookkeeping voucher: converting economic business generated by an enterprise into a bookkeeping voucher according to national accounting criteria, and recording the bookkeeping voucher in an enterprise account book; the method is the most core part of enterprise billing and the part with the largest workload and most needing to apply professional knowledge;

s3, posting: logging in an enterprise account book according to the bookkeeping voucher;

the most important premise of enterprise bookkeeping is to judge whether economic business occurs in an enterprise, and the 25 th statement of accounting needs to be carried out by the enterprise according to the actually occurring economic business; the method is a prerequisite for enterprise billing, and if the method cannot be effectively solved, all billing methods are not established; since the invention belongs to a method for enterprise accounting, the prerequisite precondition is solved;

before the description, an important concept closely related to the economic business of an enterprise is introduced: the original voucher is obtained or filled when the economic business of the enterprise occurs and is used for recording and proving the voucher of the occurrence or completion condition of the economic business, and the basic content of the original voucher comprises the following components: the certificate name, the filling date, the certificate number, the name of the unit for filling and accepting the certificate, the service content, the service quantity and the amount, the filling unit, the filler, the signature of the manager or the receiver and the seal; from the concept of the original voucher, it is clear that all economic businesses of an enterprise can be recorded in various original vouchers, so that the work can be finished by judging whether the economic businesses belong to the enterprise or not and only judging the authenticity and the legality of the content recorded on the original vouchers; the complexity becomes simple; the invention adopts a computer software intelligent identification method for the authenticity of the original certificate, and adopts a manual identification method for the validity of the economic service; the inventor elaborates in detail in the section of 'background technology' that the accuracy of the original certificate information identified by scanning and photographing methods in the market is low, the error information is not corrected to cause a series of data errors later, and if the error information is corrected, the efficiency is not as high as that of manual direct input; the invention therefore further takes:

firstly, manually inputting key information of an original certificate;

the two functions of 'duplicate checking in the system' of the original voucher and 'true checking' of the tax original voucher adopt a software automatic identification method;

the legality of the economic business is realized by adopting a software OA approval process;

the invention strictly screens and filters the authenticity of the original certificate of the enterprise and the legality examination of the economic business for three times:

the first filtering is a duplicate checking program in the system, the invention has the functions of photographing the original certificate or uploading the picture, the picture-uploading program automatically starts the program for checking whether the original certificate exists in the original certificate library, the system can enter the next step of work only if the original certificate is brand new, otherwise, the program automatically takes the original certificate as 'illegal', and the system is forcibly quitted;

the second screening is that after the 'in-system duplicate checking' is passed, the program automatically starts the 'tax ticket checking' link for checking, the system is automatically butted with an original certificate checking interface of the tax bureau, and then the original certificate is checked, if the original certificate can not correspond to the original certificate library of the tax bureau, the computer program takes the original certificate as 'illegal', and the system is forcibly quitted; only after completely corresponding to the original certificate bank of the tax bureau, the system program enters

Thirdly, filtering for the second time: checking the validity of the economic business; as the legality of the business is not uniformly marked, the computer system is difficult to identify and judge, and people know that any economic business of an enterprise can be decomposed into a person, a team or an organization layer by layer, the system program design of the legality examination link of the economic business is finished by OA examination and approval personnel (nodes), and the system program design of the invention comprises the following steps:

(i) if any auditor (node) does not agree, the service is considered as 'illegal' by the computer system, and the next accounting program cannot be entered;

(ii) only if all the auditors (nodes) agree to pass a service, the system can be started to enter the next intelligent accounting program;

through the layer-by-layer screening and filtering, the economic service data recorded by the original voucher recorded in the intelligent accounting system is guaranteed to be real and legal as far as possible;

the invention adopts a computer software intelligent identification method for the authenticity of the original certificate and adopts a manual identification method for the legality of the original certificate, which is the most scientific and effective method for all the technologies at present;

through the process, the invention realizes the screening and filtering of 'economic business generated by enterprises' (authenticity and legality), and completes the work of 'original voucher check is error-free', only the step of inputting the information of the original voucher is manual input in the whole process, the work is completed by a business operator (about the point, any economic business of any enterprise can be decomposed to be in charge of a person, the invention skillfully designs and solves the input problem of all economic businesses of the enterprise) on an OA page designed by the system, accountants only check one point at most, the workload is very small, a plurality of small enterprise employers can complete by one person, other work is completed by the system automatically, and the purpose of checking the authenticity of the original voucher and the intelligent and legality of the work are realized;

(2) intelligently generating a bookkeeping voucher:

the bookkeeping voucher is a voucher which is formed by filling original vouchers which are not checked correctly according to national accounting regulations, a compound bookkeeping method and specified formats and contents and is recorded in an enterprise book; in essence, the bookkeeping voucher is a process of converting the economic business of an enterprise into an accounting language, is the most important link in the bookkeeping work of the enterprise, and is also a bridge for connecting the economic business with an enterprise account book;

the bookkeeping voucher comprises information such as service time, voucher number, original voucher of an attachment, abstract, debit subject, debit amount, credit subject, credit amount, debit sum, credit sum and single person making, one of the critical information cannot be less, all the critical information needs to be correct, and errors occur in the bookkeeping voucher, so that data in an enterprise account book can be influenced, various financial data and financial statements of the enterprise are distorted, and the enterprise decision is damaged.

As an improvement, the invention intelligently generates a completely correct accounting voucher according to the national accounting criterion, the specified format and the content by adopting a duplex accounting method for the' original voucher without error after the examination completed in the previous step, and the realization process comprises the following steps:

step 1: the economic business of an enterprise is divided into:

(i) a fund receipt and payment inner class;

(ii) warehouse entry and exit;

(iii) a revenue cost class;

(iv) an initial registration class;

(v) other unusual classes;

after the division, basically all the economic business contents of an enterprise are covered in the 5 big classifications, and then the 5 big classifications are decomposed in more detail until the economic business of the enterprise is decomposed into minimum units, so that the classified full coverage of the economic business of the enterprise is completed;

step 2: each minimum unit category corresponds to an economic service, and then according to the content of the economic service, namely an original voucher, the basic content of the original voucher comprises: the voucher name, the filing date, the voucher number, the name of a unit for filling and receiving the voucher, the service content, the service quantity and the amount, the signing and sealing of a filling unit, a filler, a manager or a receiver can be realized, and according to the information contents, the information contents can correspond to 11 key information contents in the bookkeeping voucher according to the regulations of a compound bookkeeping law and the national accounting standard, so that the implantation of all the contents of the bookkeeping voucher is completed;

and 3, step 3: writing the method into a computer program, the system can automatically execute the inspected and approved real and legal original certificates transmitted by the OA, automatically generate the bookkeeping certificates, arrange the bookkeeping certificates on the enterprise bookkeeping certificate list according to the generation time sequence, and complete the process from the original certificates without errors in the audit to the intelligent generation of the bookkeeping certificates;

(3) the work of posting accounts is accomplished to intelligence:

after the most important bookkeeping voucher is generated, all the following booking work is automatically completed by adopting the system: the system comprises a bookkeeping voucher collection system, a general ledger, various detailed ledgers, capital daily ledgers, warehouse in-out detailed ledgers and the like, and is also capable of automatically generating an asset liability statement, a profit statement and a cash flow statement without any operation;

in all the steps, the system can automatically run without the intervention of accountants or only with the intervention of a small amount of work;

therefore, the intelligent unmanned enterprise accounting process is completed.

The invention has the advantages compared with the prior art that: the invention adopts the system automation in the whole process from the identification of the authenticity and the legality of the original voucher to the generation of the bookkeeping voucher and then to the posting work, and does not need the intervention of accountants or only needs to intervene a small amount of work, thereby achieving the purpose of cost reduction and efficiency improvement of enterprises and having the incomparable advantages of other products; the invention can greatly reduce the workload of accountants (by 90 percent or more), thereby reducing the accounting posts of enterprises (small and micro enterprises can complete the bookkeeping problem of the enterprises timely and accurately without configuring the accountants), saving the labor cost of the enterprises, bringing great value to the enterprises and the society and being listed as great innovation achievements.

Detailed Description

The invention is further illustrated below:

an intelligent unmanned enterprise accounting method is characterized by comprising 3 elements: (1) intelligently identifying the authenticity and the legality of the original certificate; (2) intelligently generating a bookkeeping voucher; (3) intelligently finishing the account-checking work;

firstly, manually inputting key information of an original certificate;

i) if any auditor (node) does not agree, the service is considered as 'illegal' by the computer system, and the next accounting program cannot be entered;

ii) only if all auditors (nodes) agree to pass a service, the system starts to enter the next step of intelligent accounting program;

(2) intelligently generating a bookkeeping voucher:

step 1: the economic business of an enterprise is divided into:

(i) a fund receipt and payment inner class;

(ii) warehouse entry and exit;

(iii) a revenue cost class;

(iv) an initial registration class;

(v) other unusual classes;

(3) the work of posting accounts is accomplished to intelligence:

therefore, the intelligent unmanned enterprise accounting process is completed.

In the particular practice of the present invention,

the first step is as follows: the OA system is used for intelligently identifying the authenticity and the legal work of the original certificate of the enterprise and filtering economic services which do not occur in the enterprise;

the second step is that: the economic business of an enterprise is divided into:

(i) a fund receipt and payment inner class;

(ii) warehouse entry and exit;

(iii) a revenue cost class;

(iv) an initial registration class;

(v) other unusual classes;

the third step: each minimum unit category corresponds to an economic service, and then according to the content of the economic service, namely an original voucher, the basic content of the original voucher comprises: the voucher name, the filling date, the voucher number, the unit name of filling and receiving the voucher, the service content, the service quantity and the amount, the filling unit, the filler, the sponsor or the verifier sign and seal, and according to the information content, the 11 key information contents in the accounting voucher can be corresponded, so that the economic service information (taken from the original voucher) of the enterprise is corresponded to the accounting voucher to complete the implantation of all the contents of the accounting voucher;

the fourth step: writing the method into a computer program, and automatically executing the inspected and approved real and legal original certificate transmitted by the OA by the system to automatically generate an accounting certificate and automatically finish the accounting work so as to realize the intelligent unmanned accounting process of enterprises;

the method is different from the existing products in the market:

1. the identification quantity and the identification rate of the original voucher have obvious advantages; the types of original certificates of the market products identified by photographing and scanning are limited, and only partial original certificates received by enterprises are subjected to: for example, the standard tax original certificate, the receipt and payment certificate of the financial department, and at most part of the standard electronic version receipt can be identified relatively correctly, and other certificates, such as the internal original certificate self-made by an enterprise and various irregular handwritten original certificates, cannot be identified at all; if the enterprise only takes the original voucher identified by the photographing and scanning modes as the basis for enterprise bookkeeping, and other original vouchers are not counted into an enterprise book, the twenty-fifth and twenty-sixth relevant regulations of the accounting Law of the people's republic of China are violated: the enterprise has to carry out accounting according to actually occurring economic business items and the enterprise carries out accounting which cannot be changed randomly, and the enterprise economic information is related to virtual columns, multiple columns, no columns or few columns; the market products also have the problem of low recognition rate, the limitation of the current recognition technology is that on one hand, the problem that the machine recognition rate is influenced by the complexity of information on the original certificate is also solved, and the defect is difficult to solve in a short time under the current condition; the invention adopts a computer software intelligent identification method for the authenticity of the original voucher, adopts a manual identification method for the legality of the economic business, can ensure that all the original vouchers of an enterprise enter a system for identification, has the identification rate of 100 percent, and does not have the condition that only part of the original vouchers can be identified;

2. the method has obvious advantages of identifying the authenticity and the legality of the original certificate; whether an original certificate identified by a market product in a photographing and scanning mode belongs to economic business of an enterprise or not, namely, the authenticity and the legality of the original certificate cannot be identified by photographing or scanning, and because the authenticity and the legality have no qualitative and quantitative attributes, a computer program is difficult to make effective judgment on things without qualitative and quantitative characteristics; the authenticity of the original certificate is identified by adopting a computer software intelligent identification method, the validity of economic business is identified manually, the system can only make partial judgment on the authenticity, and the authenticity and the validity of other parts are identified together through a management layer, so that the authenticity and the validity of the original certificate entering the enterprise for accounting are ensured to the maximum extent; because unreal original vouchers enter enterprise bookkeeping, a series of error consequences are caused, and the enterprise decision is damaged;

3. the accuracy rate of generating the bookkeeping voucher has incomparable great advantages; software or machines which intelligently generate the bookkeeping voucher by identifying the original voucher in the market do not find that a product can automatically generate an accurate bookkeeping voucher according to the content and the amount of money on the original voucher, and usually, the error occurs in either an accounting subject or an amount or a debit and credit party; the serious errors bring fatal harm to the requirement of enterprise data accuracy; the invention adopts a method that one strict original voucher corresponds to one bookkeeping voucher, thereby ensuring 100% accuracy of the bookkeeping voucher, which is an incomparable optimal method in the market at present; the most core difference is the basic difference for judging the quality of the enterprise billing method; the invention creates the precedent of intelligent enterprise bookkeeping, indicates the direction and has epoch-making significance;

4. the working efficiency advantage is obvious; the commercial products finally generate the bookkeeping voucher by taking a picture and scanning the original voucher, and due to the reasons of low recognition rate, limited recognition types, incapability of effectively judging the authenticity and the legality of the original voucher, high error rate in generating the bookkeeping voucher and the like, the work required to be modified is very large and even exceeds the time of using traditional financial software, so the efficiency is low; the invention is 100% accurate from the examination of the authenticity and the legality of the original voucher to the automatic generation of the accounting voucher, thereby greatly improving the working efficiency;

5. the cost saving advantage is obvious; in the commercial product bookkeeping process, due to low accuracy and low efficiency, professional accountants are required to do a large amount of work, the work load of the accountants and the degree of personnel posts cannot be reduced, and enterprises cannot obtain effective economic benefits; the invention adopts the system automation in the whole process from the original certificate identification to the generation of the bookkeeping certificate, and does not need manual participation or the work of the manual participation is very little, thereby achieving the purposes of reducing the number of people, improving the efficiency, lowering the cost and improving the efficiency of enterprises and having the incomparable advantages of other products; the creation of the product of the invention is to make contribution to the social development process and benefit enterprises;

the foregoing is merely a detailed description of the invention that enables one skilled in the art to understand or implement the invention; various modifications to these embodiments will be readily apparent to those skilled in the art, and the generic principles defined herein may be applied to other embodiments without departing from the spirit or scope of the invention; thus, the present invention is not intended to be limited to the embodiments shown herein but is to be accorded the widest scope consistent with the principles and novel features disclosed herein.

Claims

1. An intelligent unmanned enterprise accounting method is characterized by comprising 3 elements: (1) intelligently identifying the authenticity and the legality of the original certificate; (2) intelligently generating a bookkeeping voucher; (3) intelligently finishing the account-checking work;

firstly, manually inputting key information of an original certificate;

the second screening is that after the 'in-system duplicate checking' is passed, the program automatically starts the 'tax ticket checking' link for checking, the system is automatically butted with an original certificate checking interface of the tax bureau, and then the original certificate is checked, if the original certificate can not correspond to the original certificate library of the tax bureau, the computer program takes the original certificate as 'illegal', and the system is forcibly quitted; only after the certificate completely corresponds to the original certificate bank of the tax bureau, the system program enters;

thirdly, filtering for the second time: the legality examination work of the economic business, because the legality of the business is not easy to be identified and judged by a computer system with uniform identification, people know that any economic business of an enterprise can be decomposed to one person, a team or an organization layer by layer, so the legality examination link system program of the economic business is designed to be completed by OA examination and approval personnel (nodes), and the system program of the invention is designed:

(2) intelligently generating a bookkeeping voucher:

2. The intelligent unmanned method for enterprise billing according to claim 1, wherein: the invention adopts a compound accounting method to intelligently generate a completely correct accounting voucher according to the national accounting criterion, the specified format and the content for the 'original voucher without error of audit' completed in the last step, and the realization process comprises the following steps:

step 1: the economic business of an enterprise is divided into:

(i) a fund receipt and payment inner class;

(ii) warehouse entry and exit;

(iii) a revenue cost class;

(iv) an initial registration class;

(v) other unusual classes;

(3) the work of posting accounts is accomplished to intelligence:

therefore, the intelligent unmanned enterprise accounting process is completed.