JP2006155214A - Financial statement output unit - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To create financial statements by generating the accounting data of bookkeeping of a double entry using the accounting data of the bookkeeping of a single entry. <P>SOLUTION: A financial statements output unit 1 includes means for storing a storage journalizing translation table 22 which converts the accounting data of the bookkeeping of the single entry into the accounting data of the bookkeeping of a double entry; means for storing journalizing information 21 for annual expenditure information and bankroll information on the bookkeeping of the single entry to a storage unit; journalizing means 11 for creating a general ledger data 23 by reading the journalizing translation table 22 and the journalizing information 21 from the storage unit, and storing the data 23 in the storage unit; and financial statements provision output means 12 which outputs the financial statements by reading the general ledger data 23 from the storage unit. <P>COPYRIGHT: (C)2006,JPO&NCIPI

Description

  The present invention relates to a financial statement output apparatus that generates double-entry bookkeeping accounting data using single-bookkeeping accounting data and creates a financial statement.

  Recently, the country has fallen into a serious financial crisis that cannot expect a dramatic recovery of the economy and an increase in tax revenues. Government strengthens regional management by decentralizing decentralization law (delegation of authority), trinity reform (revision of tax source allocation including delegation of tax sources, abolition / reduction of subsidies for national treasury, review of local allocation tax system) We are working.

  As a result, local governments are responsible for securing financial resources on their own responsibilities and as service providers, users, and taxpayers in order to improve administrative management efficiency and ensure fairness among generations. There is a growing need for further pursuing truly necessary businesses.

On the other hand, there is a method for preparing a financial statement that can improve the accountability of the financial situation without changing the contents of accounting work performed by single-entry bookkeeping (for example, Patent Document 1). In this patent document 1, a financial statement creation method for creating a financial statement from a general ledger master is a descriptive account code, a credit account code and a cash flow code corresponding to a single account book accounting data. A step of referring to the table, a step of creating a general ledger master by adding the debit account code, credit account code and cash flow code of the explanatory account correspondence table to the accounting data of the single-entry bookkeeping, and the created total Creating financial statements from the ledger master.
JP 2001-283146 A

  However, the current government accounting system has the following problems.

(1) Lack of stock information Assets such as land, buildings, receivables and funds are managed separately, and the amount of assets is not grasped based on a unified standard. Substantial obligations such as provision for retirement salary are not grasped. The accounting business that measures flow and the property management business that manages stock are divided, and the relationship between the two is not accurately grasped.

(2) Lack of cost information In “cash principle”, depreciation expenses are not grasped. Administrative assets such as buildings are used for providing administrative services for a long period of time, but if they are processed as expenditures for the year of construction, they cannot be grasped as expenses in subsequent years. Administrative assets must be recognized not only for the year of construction but also for the entire period of service. Therefore, it is necessary to record once as an asset and record the depreciation of the value as a depreciation expense according to the useful life.

(3) Lack of accountability (accountability) There is a discrepancy between the business visible to the residents and the classification of accounting reports. Residents are interested in individual projects, but the current system is presented by purpose / property classification for administrative management.

  Financial resources and debts for each business are not presented, and the burden on active / future generations is not clear. Indirect costs such as personnel costs are recorded as general affairs costs in a lump sum, are not charged to each business, and are not presented as business costs. Moreover, since the implementation cost is not accurately recognized, information necessary for project evaluation (e.g., measurement of efficiency, revision or abolition) is not provided.

(4) Lack of management The settlement of accounts takes time and is not reflected in the budget, and the management cycle of Plan-Do-Check-Action has not been established. In addition, because stock information / full cost information is not yet developed, there is little material for studying medium- to long-term management plans and private consignment / privatization / PFI.

  In order to solve these problems, government agencies are also required to introduce accounting systems using double-entry bookkeeping to clarify the financial resources and debts of each business.

  On the other hand, in the method described in Patent Document 1 described above, since financial resources and debts are distributed at a uniquely determined ratio, it is insufficient to clarify financial resources and debts for each business. .

  Accordingly, an object of the present invention is to provide a financial statement output device that can more accurately grasp the financial situation.

  In order to solve the above-described problems, a feature of the present invention relates to a financial statement output apparatus for generating double-entry bookkeeping accounting data using single-bookkeeping accounting data and creating a financial statement. That is, the financial statement output device according to the feature of the present invention includes means for storing a journal conversion table for converting accounting data of single-entry bookkeeping into accounting data of double-entry bookkeeping in a storage device, and expenditure information and financial source information of the single-entry bookkeeping. Means for storing journal information in the storage device, reading journal conversion table and journal information from the storage device, creating general ledger data, storing in the storage device, and reading general ledger data from the storage device And means for outputting financial statements.

  ADVANTAGE OF THE INVENTION According to this invention, the financial statement output device which can grasp | ascertain a financial condition more correctly can be provided.

  Next, embodiments of the present invention will be described with reference to the drawings. In the following description of the drawings, the same or similar parts are denoted by the same or similar reference numerals.

(Best Embodiment)
The financial statement output apparatus 1 according to the preferred embodiment of the present invention is a double-entry bookkeeping by automatically converting double-entry bookkeeping information from public accounting information without requiring the organization's executive department to be familiar with account journal entries (bookkeeping knowledge). Create private-sector financial statements using a mechanism that automatically generates information.

  Specifically, the financial statement output device 1 according to the preferred embodiment of the present invention is used in an accounting system as shown in FIG. This accounting system includes a financial statement output device 1, a public property management system 200, a bond management system 210, a personnel / salary system 220, a public business execution support system 230, a budget organization system 240, and an execution system 250.

  The public property management system 200 is a system for managing assets of movable property or real estate such as buildings, land, rivers, forests, buildings, securities, patent registrations, trademark registrations owned by an organization. The public property management system 200 includes property transfer means 201, depreciation means 202, business asset information 203, and infrastructure asset information 204. The property transfer unit 201 is a unit that updates the business asset information 203 or the infrastructure asset information 204 when the organization purchases or transfers the public property. The depreciation means 202 is a means for accumulating an amount equivalent to a decrease in the value of the assets (depreciation expenses) over the usable period (useful life) of the public property subject to depreciation. The business asset information 203 stores information on assets related to business such as construction of buildings such as buildings and bridges and road repair. The infrastructure asset information 204 stores information on assets related to infrastructure such as roads and rivers.

  The bond issuance management system 210 is a system for managing bonds issued to procure financial funds and business funds. The personnel / salary system 220 is a system for managing information on personnel and salaries of employees working in the organization. The public works execution support system 230 is a system that manages information related to public works performed by an organization. The budget formation system 240 is a system for organizing a budget for income and expenditure in a predetermined period. The execution system 250 is a system that manages the execution of revenue and expenditure based on information such as the bond management system 210, the personnel / pay system 220, the public business execution support system 230, and the budget formulation system 240.

  The financial statement output apparatus 1 according to the preferred embodiment of the present invention is based on journal information acquired from the execution system 250, the public property management system 200, etc., and the administrative cost calculation sheet 31, balance sheet 32, fund balance calculation. Certificate 33 and net asset fluctuation calculation statement 34 are acquired.

  As shown in FIG. 2, the financial statement output device 1 according to the preferred embodiment of the present invention includes a central processing control device 101, a ROM (Read Only Memory) 102, a RAM (Random Access Memory) 103, and an input / output interface 109. Are connected via the bus 110. An input device 104, a display device 105, a communication control device 106, a storage device 107, and a removable disk 108 are connected to the input / output interface 109.

  The central processing control device 101 reads out and executes a boot program for starting up the financial statement output device 1 from the ROM 102 based on an input signal from the input device 104, and further reads out an operating system stored in the storage device 107. Further, the central processing control device 101 controls various devices based on input signals from the input device 104, the communication control device 106, etc., and reads programs and data stored in the RAM 103, the storage device 107, etc. into the RAM 103. A processing device that loads and implements a series of processes to be described later, such as data calculation or processing, based on a program command read from the RAM 103.

  The input device 104 includes input devices such as a keyboard and a mouse through which an operator inputs various operations. The input device 104 generates an input signal based on the operation of the operator, and inputs via the input / output interface 109 and the bus 110. It is transmitted to the central processing control apparatus 101. The display device 105 is a CRT (Cathode Ray Tube) display, a liquid crystal display, or the like. The display device 105 receives an output signal to be displayed on the display device 105 from the central processing control device 101 via the bus 110 and the input / output interface 109. It is a device that displays the processing result of the control device 101 and the like. The communication control device 106 is a device such as a LAN card or a modem, and is a device that connects the financial statement output device 1 to a communication network such as the Internet or a LAN. Data transmitted / received to / from the communication network via the communication control device 106 is transmitted / received to / from the central processing control device 101 via the input / output interface and bus 110 as an input signal or an output signal.

  The storage device 107 is a semiconductor storage device or a magnetic disk device, and stores programs and data executed by the central processing control device 101. The removable disk 108 is an optical disk or a flexible disk, and signals read / written by the disk drive are transmitted / received to / from the central processing control apparatus 101 via the input / output interface 109 and the bus 110.

  The storage device 107 of the financial statement output apparatus 1 according to the preferred embodiment of the present invention stores a financial statement output program, as well as journal information 21 and a journal conversion table 22. The journalizing means 11 and the financial statement output means 12 are mounted on the financial statement output apparatus 1 by reading and executing the financial statement output program in the central processing control apparatus 101 of the financial statement output apparatus 1.

  The journal information 21 is information including annual bookkeeping expenditure information and financial information acquired from the execution system 250, the public property management system 200, and the like.

  The journal conversion table 22 is information serving as a conversion rule for converting single-entry bookkeeping accounting data into double-entry bookkeeping accounting data.

  The journalizing unit 11 is a unit that reads the journal conversion table 22 and the journal information 21 from the storage device 107, creates the general ledger data 23, and stores it in the storage device 107.

  The financial statement output means 12 reads the general ledger data 23 from the storage device 107 and outputs financial statements such as an administrative cost calculation sheet 31, a balance sheet 32, a cash balance calculation sheet 33, a net asset fluctuation calculation sheet 34, etc. It is. This financial statement may be printed out on a form in a form and output, or may be output as electronic data such as a CSV file stored in a storage medium.

  Next, journaling means 11 of financial statement output apparatus 1 according to the preferred embodiment of the present invention will be described in detail with reference to FIG.

  In the execution system 250, the expenditure burden action / pay burden burden action / expense command information is registered in the single bookkeeping expenditure information 251 as the expenditure processing of the financial accounting. The single-entry bookkeeping expenditure information 251 is associated with the budget amount and the expenditure amount according to the subsection / item / item, business / detailed business / detailed business, section, etc., which are key items of expenditure.

  At this time, the financial information necessary for the expenditure of the expenditure-bearing action / spending-burden action / dispense instruction information is input to the single-entry bookkeeping finance information 252. The single-entry bookkeeping resource information 252 is associated with the budget amount and the expenditure amount according to the subsection / item / item, business / detailed business / detailed business, section, etc., which are the key items of the financial resource. Here, in the case of a local government, the financial information is a grant from the country, a tax, a debt, or the like. Here, it is assumed that the funding allocation information used in the budget formulation stage is shared.

  When the financial statement output apparatus 1 according to the preferred embodiment of the present invention acquires the single bookkeeping expenditure information 251 and the single bookkeeping financial resource information 252 from the execution system 250, the public property management system 200, etc., the storage device 107 is used as the journal information 21. To remember. On the other hand, the journal conversion table 22 is created and stored in the storage device 107 on the basis of an instruction from the input device at the management terminal 51 which is the administrator terminal of the financial statement output device 1 according to the preferred embodiment of the present invention. Is done. This journal conversion table 22 is a conversion rule that can be determined as journal information at the level of revenues and at the level of annual expenditures.

  Based on the journal information 21 and the journal conversion table 22 generated in this way, the journalizing means 11 outputs the general ledger data 23 which is accounting data for double entry bookkeeping.

  Since the general ledger is used in correspondence with date, month, quarter, and settlement date, it is preferable to perform this journaling means 11 by batch processing in order to provide flexible operation.

  Next, with reference to FIG. 4, a description will be given of a case where journal entries are recovered in the financial statement output apparatus 1 according to the preferred embodiment of the present invention. This function corresponds to a case where an error is included in the conversion rule stored in the journal conversion table 22 and accounting data is registered in the general ledger data 23 using the journal conversion table 22. . Specifically, the batch cancellation means 13 creates cancellation journal information in a batch, restores the original information, and generates new journal information based on a new journal conversion rule. Register with

  For example, in the general ledger data 23, as shown in FIG. 5 (a), the first journal data 41 in which “2004/5/1” is stored in the application A as a debit in “2004/5/1” and 100 in the application B as a credit. Is stored. If there is an error in the conversion rule for creating the first journal data 41, a conversion rule for offsetting the first journal data 41 is created, and the second journal data 42 is created. More specifically, the second journal data 42 in which “2004/5/1” is debited as 100 for the application B and 100 as the credit for the application A is created and stored in the general ledger data 23. The first journal data 41 is offset by the second journal data 42. Further, the third journal data 43 is created based on the newly created correct conversion rule and stored in the general ledger data 23.

  Next, a case where revenue and expenditure are allocated to business units will be described with reference to FIG.

First, the execution system 250 generates a slip for each execution unit and registers it in the single unit slip 61 for the execution unit. On the other hand, a single slip 61 for each execution unit is read by the bond management system 210, and a single slip 62 for each business is output by the single slip creation unit 211 for each business. At this time, for each issuance stored in the single slip 61 of the execution unit, a slip for each business is output according to the ratio for each business.

  Based on the journal conversion table 22, a single slip 62 for each business is journalized, and journal conversion data 63 is output. The journal conversion data 63 is double-entry bookkeeping accounting data in which a debit and a credit are associated and stored. Based on the journal conversion data 63, the journal conversion data update means 13 outputs a financial statement 64.

  Next, the infrastructure asset information 204 will be described in detail with reference to FIG. This infrastructure information includes a basic master and each property detail master. In the basic master, information necessary for searching for each property detail master is uniformly registered. The basic master stores information such as asset classification, asset number, name, acquisition date, acquisition price, and the like. Each property detail master stores information unique to each property.

  With the mechanism shown in FIG. 7, the asset information Ube in the department in charge can be confirmed and managed by list search. Further, in the search, by referring to the basic master information, pieces of information of each asset are managed uniformly.

Next, an infrastructure asset management method will be described with reference to FIG.
(1) Capture accounting information together with asset information from the public project execution support system 230 using asset linkage data.
(2) The individual construction information imported is linked to the construction cost of the execution information. Here, the construction cost refers to the consignment fee, construction contract cost, public property purchase cost, survey test cost, and site cost among the amount paid for the completed construction.
(3) Considering the total construction cost linked in (2) as an increase in infrastructure asset value, depreciation is calculated in this unit (construction unit).
(4) For the asset value in the financial statements, record the result of totaling the asset value obtained in (3) for each infrastructure asset type. It is counted by infrastructure asset type (road, bridge, river, sabo, forestry) and individual asset name (route name, bridge name, water system name).
(5) Regarding the asset value of individual assets (eg, individual routes such as prefectural road 1), the asset value obtained in (3) is treated as the sum totaled for each individual asset name. Specifically, management is performed for each construction cost information of “prefectural road No. 1”, “prefectural road No. 2”, “◯ △ river water system”, and “○ ■ river water system” shown in FIG.

Next, a screen presented by the financial statement output apparatus 1 according to the preferred embodiment of the present invention will be described with reference to FIGS.
First, a menu screen P101 as shown in FIG. 9 is displayed. When this retirement benefit provision button B101 is clicked, a retirement benefit provision setting screen P102 as shown in FIG. 10 is displayed. On this retirement benefit allowance setting screen P102, allowances can be set for items such as general affairs expenses and private expenses.

In this way, in the journals used in the settlement of accounts (allowance for loan losses, allowance for retirement salaries, etc.), instead of entering as a journal account for debits and credits, by making the journal pattern menu in advance in each menu, Even if there is no knowledge of double-entry bookkeeping, it can be input in a lump sum. The financial statement output device 1 according to the best mode of the present invention is based on the regulations of the Local Autonomy Law, Local Finance Law and Local Allocation Tax Law. In addition to accounting affairs, corporate accounting techniques can be adopted to introduce accrual accounting and double entry bookkeeping.

In addition, the financial statement output apparatus 1 according to the preferred embodiment of the present invention can build a mechanism that can automatically create highly accurate business-specific financial statements in order to accurately grasp the financial situation. Furthermore, the financial statement output apparatus 1 according to the best mode of the present invention is configured to store single-entry bookkeeping information for public accounting services in order to realize smooth system operation without increasing the amount of conventional public accounting work. Establish a system that automatically converts journal entries to bookkeeping information. In addition, it is possible to realize operability that does not make the staff aware of the duplex.

(Other embodiments)
As described above, the present invention has been described according to the best mode for carrying out the invention. However, it should not be understood that the description and drawings constituting a part of this disclosure limit the present invention. From this disclosure, various alternative embodiments, examples, and operational techniques will be apparent to those skilled in the art.

  For example, the approval support apparatus described in the best embodiment of the present invention may be configured on one piece of hardware as shown in FIG. 1, or on a plurality of pieces of hardware according to the functions and the number of processes. It may be configured. Further, it may be realized on an existing workflow system.

  It goes without saying that the present invention includes various embodiments not described herein. Therefore, the technical scope of the present invention is defined only by the invention specifying matters according to the scope of claims reasonable from the above description.

1 is a system configuration diagram of an accounting system according to a best embodiment of the present invention. FIG. It is a hardware block diagram of the financial statement output device which concerns on the best embodiment of this invention. It is a figure explaining the detail of the journalizing process by the financial statement output device which concerns on the best embodiment of this invention. It is a figure explaining the detail of the batch cancellation process by the financial statement output device which concerns on the best embodiment of this invention. FIG. 5A shows financial statement data before batch cancellation processing by the financial statement output apparatus according to the best mode of the present invention, and FIG. 5B shows financial statement data after batch cancellation processing. is there. In the accounting system which concerns on the best embodiment of this invention, it is a figure explaining the method of managing accounting data according to a business. It is a figure explaining infrastructure asset information in the accounting system concerning the best embodiment of the present invention. It is a figure explaining the management method of an infrastructure asset in the accounting system which concerns on the best embodiment of this invention. It is an example of the menu screen which the financial statement output device concerning the best embodiment of the present invention displays. It is an example of the retirement benefit provision setting screen displayed by the financial statement output device according to the best mode of the present invention.

Explanation of symbols

DESCRIPTION OF SYMBOLS 1 ... Financial statement output device 11 ... Journal entry means 12 ... Financial statement output means 13 ... Batch cancellation means 14 ... Journal conversion data update means 21 ... Journal entry information 22 ... Journal conversion table 23 ... General ledger data 31 ... Administrative cost calculation sheet 32 ... balance sheet 33 ... cash balance statement 34 ... net asset fluctuation statement 41 ... first journal data 42 ... second journal data 43 ... third journal data 51 ... single slip 61 ... management terminal 62 ... single slip 63 ... Journal conversion data 64 ... Financial statements 101 ... Central processing controller 102 ... ROM
103 ... RAM
DESCRIPTION OF SYMBOLS 104 ... Input device 105 ... Display device 106 ... Communication control device 107 ... Storage device 108 ... Removable disk 109 ... Input / output interface 110 ... Bus 200 ... Public property management system 201 ... Property transfer means 202 ... Depreciation means 203 ... Business assets Information 204 ... Infrastructure asset information 210 ... Bond issue management system 211 ... Single-form slip creation means by business 220 ... Personnel / pay system 230 ... Public business execution support system 240 ... Budgeting system 250 ... Execution system 251 ... Single-entry bookkeeping expenditure information 252 ... Single Bookkeeping resources information

Claims (2)

A financial statement output device for generating financial statements by generating double-entry bookkeeping accounting data using single-entry bookkeeping accounting data,
Means for storing in a storage device a journal conversion table for converting the accounting data of the single-entry bookkeeping into the accounting data of the double-entry bookkeeping;
Means for storing journal information including single-entry bookkeeping expenditure information and funding information in the storage device;
Means for reading the journal conversion table and the journal information from the storage device, creating general ledger data, and storing the data in the storage device;
Means for reading out the general ledger data from the storage device and outputting a financial statement. The journal conversion table includes debit data for setting the credit data in the accounting data of the double entry bookkeeping to the debit and the debit data to the credit,
Means for updating the journal conversion table and storing it in the storage device;
Based on the cancellation data, cancellation accounting data is created and stored in the general ledger data. Based on the updated journal conversion table, new general ledger data is created and stored in the storage device. The financial statement output device according to claim 1, further comprising: means.

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