JP2017097669A - Accounting system and accounting processing method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide an accounting system and an accounting processing method capable of checking objectivity and consistency of transaction data between businesses, between a business and an individual, or on a social basis.SOLUTION: An accounting system for managing accounting of transaction information between businesses or between a business and an individual includes: means for adding identification information (my-number) that uniquely identifies a transaction partner when transaction information is input; means for retrieving transaction information from a transaction partner based on the identification information to check the transaction information obtained from retrieval results and input transaction information; and means for activating an alarm to both transactions to promote re-entry when transaction information does not match as a result of checking.SELECTED DRAWING: Figure 2

Description

  The present invention relates to an accounting system and an accounting processing method.

  Conventionally, various accounting systems have been proposed. For example, Patent Document 1 discloses a destination file having destination information and destination ID regarding a destination of a transaction, classification content data and classification for classification according to each of a plurality of departments using the destination information. A classification file having an ID, an extended information file provided corresponding to each of a plurality of classification contents and having an extended information ID uniquely provided for each destination information, and a classification ID and a destination ID , And a table corresponding to the extension information ID are stored in the storage means, and the extension information ID specified in the extension information file and the extension information file specifying the extension information ID are supported based on the table and the destination file. An accounting system is disclosed in which counterpart information corresponding to a classification ID to be searched is retrieved and the retrieved counterpart information is displayed.

  Further, Patent Document 2 discloses a destination file having destination information and destination ID regarding the destination of the transaction, classification content data and classification for classification according to each of a plurality of departments using the destination information. A classification file having an ID, an extended information file provided corresponding to each of a plurality of classification contents and having an extended information ID uniquely provided for each destination information, and a classification ID and a destination ID , And a table corresponding to the extension information ID are stored in the storage means, and the extension information ID specified in the extension information file and the extension information file specifying the extension information ID are supported based on the table and the destination file. An accounting system is disclosed in which counterpart information corresponding to a classification ID to be searched is retrieved and the retrieved counterpart information is displayed.

JP 2002-329046 A JP 2012-88932 A

  However, the conventional accounting system is assumed to be used in a company, and if the consistency of the numbers in the financial statements and the profit and loss statement is matched in each company, it becomes OK. Therefore, the objectivity and consistency of transaction data cannot be checked between companies or socially, and fraudulent or inappropriate accounting processes such as powdered settlement may become a problem.

  Therefore, in view of the above-described problems, the present invention has an object to provide an accounting system and an accounting processing method capable of checking the objectivity and consistency of transaction data between companies, between companies and individuals, or socially. To do.

In order to solve the above problems, the present invention provides the following solution.
(1) The present invention is an accounting system for managing accounting of transaction information between companies or between companies and individuals, and means for adding identification information for uniquely identifying a trading partner when inputting the transaction information; Based on the identification information, the transaction information is searched from the trading partner, the transaction information obtained as a result of the search is matched with the input transaction information, and the transaction information matches as a result of the verification. If not, a means for raising a warning to both sides of the transaction and prompting re-input is provided.

(2) In the above (1), when the re-input is not performed, registration of the transaction information is rejected.
(3) In the above (1) or (2), the accounting system includes transaction data acquisition means for acquiring daily transaction data from a company, and transaction data acquisition means for acquiring corresponding transaction data from a trading partner of the company. The consistency of the transaction data is searched by the data of the transaction entity and the counterparty and checked as a two-way contract, and the consistency of the transaction data is confirmed by the transaction consistency check unit. And a financial statement preparation section for preparing a financial statement of the company.

(4) In the above (3), the transaction consistency check unit is a counterpart company account in which the transaction entity and the counterparty identification information and the journal account corresponding to the transaction entity and the counterparty are registered in pairs. The two-way contract is checked using the subject table.

(5) The present invention is an accounting system for managing accounting of transaction information between companies or between companies and individuals, and means for adding identification information for uniquely identifying a trading partner when inputting the transaction information; , Means for obtaining a transition of a financial statement for a business partner's fiscal period, means for diagnosing the economic state of a specific company based on the transition of the financial statement, and means for notifying a user according to the diagnosis result And comprising.

(6) The present invention is an accounting system for managing accounting of transaction information between a company and an individual, and means for adding identification information for uniquely identifying an individual as a trading partner when inputting the transaction information; Searching for the transaction information of a specific individual for each identification information, means for notifying the transaction information obtained as a result of the search to the terminal of the specific individual, and the transaction information from the terminal of the specific individual A means for receiving a collation result; and a means for raising a warning and notifying if the transaction information does not match as a result of the collation.
(7) In the above (6), there is provided means for giving points to the specific individual when the transaction information collation result is received from the terminal of the specific individual.

(8) The present invention is an accounting system for managing accounting of transaction information between companies or between companies and individuals, and means for adding identification information for uniquely identifying a trading partner when inputting the transaction information; , Based on the identification information, the means for generating average data of the financial statements of the previous term of the company, and the average data and coefficients of the financial statements of the previous term of the company, Generating means.
(9) In the above (8), the coefficient includes at least one coefficient based on a variable exchange rate, a variable oil price, a variable interest rate, and a variable public works cost.
(10) In the above (8) or (9), there is provided means for feeding back the coefficient to the next predicted value calculation based on the average predicted value and the actual value of the financial statement for the current term.
(11) In any one of the above (1) to (10), the identification information is a My Number, and the accounting system is constructed in a government central system for using the My Number constructed by the Central Government. The

(13) The present invention is an accounting processing method for managing accounting of transaction information between companies or between companies and individuals, and adding identification information for uniquely identifying a trading partner when the transaction information is input And searching for the transaction information from the trading partner based on the identification information, collating the transaction information obtained as a result of the search with the input transaction information, and as a result of the collation, transaction information is If they do not match, a step of raising a warning to both sides of the transaction and prompting re-input is provided.

(13) The present invention is an accounting processing method for managing accounting of transaction information between companies or between companies and individuals, and adding identification information for uniquely identifying a trading partner when the transaction information is input And acquiring a transition of a financial statement of a business partner's closing period, a step of diagnosing the economic state of a specific company based on the transition of the financial statement, and notifying according to the diagnosis result Steps.

(14) The present invention is an accounting processing method for managing accounting of transaction information between a company and an individual, and a step of adding identification information for uniquely identifying an individual as a trading partner when inputting the transaction information Searching for the transaction information of a specific individual for each identification information, notifying the transaction information obtained as a result of the search to the terminal of the specific individual, and the transaction information from the terminal of the specific individual And a step of raising a warning and notifying if the transaction information does not match as a result of the collation.

(15) The present invention is an accounting processing method for managing accounting of transaction information between companies or between companies and individuals, and adding identification information for uniquely identifying a trading partner when inputting the transaction information Based on the identification information, generating average data of the financial statements of the previous term of the company, and based on average data and coefficients of the financial statements of the previous term of the company, Generating.

  According to the present invention, it is possible to provide an accounting system and an accounting processing method in which the objectivity and consistency of transaction data can be checked between companies, between companies and individuals, or socially.

It is a figure which shows the basic concept of the government central system which concerns on embodiment of this invention. It is a figure which shows the function structure of the financial statement check part of the accounting system which concerns on embodiment of this invention. It is a figure which shows an example of the transaction input record stored in the transaction information storage database (DB) which concerns on embodiment of this invention. It is a figure which shows the various tables which concern on embodiment of this invention. It is a figure which shows the main flow of a process of an account settlement check part. It is a figure which shows the flow of a transaction consistency check stage. It is a figure which shows the flow of a transaction consistency check stage. It is a conceptual diagram which shows the difference between the conventional balance sheet and the rental object table of this system. It is a figure which shows the function structure of the economic diagnosis part of the accounting system which concerns on embodiment of this invention, and a personal system. It is a figure which shows the flow of the economic diagnostic process of an economic diagnostic part. It is a figure which shows the function structure of the economic simulation part of the accounting system which concerns on embodiment of this invention. It is a figure which shows a balance sheet (B / L) and an income statement (P / L).

  DESCRIPTION OF EMBODIMENTS Hereinafter, embodiments for carrying out the present invention (hereinafter referred to as embodiments) will be described in detail with reference to the accompanying drawings. In the subsequent drawings, the same numbers or symbols are assigned to the same elements throughout the description of the embodiments. In the functional configuration diagram, an arrow between functional blocks represents a data flow direction or a process flow direction.

<Basic concept of government central system>
FIG. 1 is a diagram showing a basic concept (basic configuration) of a government central system according to an embodiment of the present invention. The government central system is a My Number general-purpose system that provides a general-purpose service using My Number. The central government system is divided into the accounting system 30 and other systems as subsystems. Here, the accounting system 30 (hereinafter sometimes referred to as “the present system”) and related parts are mainly described below. ,explain.

  The data accumulating unit 10 provides a function of storing, in various databases, transaction information to which a transaction number and a transaction object (transaction partner) assigned by each company or individual are assigned.

  The portal site 20 provides a function that allows an individual or a company to search and download various types of information held by the system by inputting my number and personal identification information. The portal site 20 is provided for business use and for personal use including individual business owners.

  The accounting system 30 includes a financial statement preparation section 31, a tax declaration preparation section 32, a construction business permit settlement report section 33, an asset / liability management section 34, a transaction consistency check section 35, an economic diagnosis section 36, and an economic simulation section. 37.

  The financial statement creation unit 31 is also called a financial statement creation unit, and provides a function for creating various financial statements using a personal number of a company or an individual (hereinafter also referred to as a company code or a personal code) as a key. To do. For example, the sales number is calculated by accumulating transaction data in which the My Number of Company A is entered and Company A is the seller.

  The tax and other tax declaration creation unit 32 includes a tax calculation unit 321, a labor insurance premium calculation unit 322, and a social insurance premium calculation unit 323, and creates a tax declaration and the like. The tax calculation unit 321 calculates the tax based on the data stored in the data storage unit 10 and the financial statement data. The labor insurance premium calculation unit 322 calculates the labor accident insurance premium and the employment insurance based on the data stored in the data storage unit 10 and the financial statement data. Specifically, the sum of the amount paid by the company A to the employee is summed up from the database of the data storage unit 10 and the amount of the wage payment transaction by the transaction of the number A of the company A, and the insurance premium rate is added to that amount. Multiplying the result, sending the result to the company side system, and providing a billing function. The social insurance premium calculation unit 323 calculates the health insurance premium and the welfare annuity insurance premium based on the data stored in the data storage unit 10 and the financial statement data. Specifically, the compensation paid to employees, etc. in the transaction of company A is searched for by individual, the insurance premium is calculated from the individual standard compensation grade and the insurance premium rate, and the result is sent to the company side system for billing. .

  From each database of the data storage unit 10, the financial statement preparation unit 31, and the tax calculation unit 321, construction history, financial statements, and tax payment proofs are created for each company using the my number of each company as a search key. Provide the function to send to the system of the prefecture.

  The asset / liability management unit 34 connects financial institutions such as banks and the central government system via a network to exchange information on deposits or borrowings of companies and individuals, cash assets in the financial statements of each company last year, Provides a function to obtain information on assets such as deposit assets and liabilities such as borrowings.

  The transaction consistency check unit 35 provides a function for monitoring an erroneous input or an illegal input of transaction data in a two-way contract. A two-way contract refers to a contract in which both parties bear debts that are of mutual significance, for example, buying and selling, lease, etc. are two-way contracts. The transaction consistency check unit 35, which will be described in detail later, is a counterparty company account item table 112 in which identification information (my number) of a transaction entity and a transaction object and a journal account corresponding to the transaction entity and the transaction partner are registered in pairs. Use to check the two-way contract.

  In addition, the transaction consistency check unit 35 also monitors the powder account settlement such as a financial report and plays a role of preventing it. For example, if A company sells a product to B company for 2 million yen higher than the actual value, it adds a profit, which is useful for checking when an illegal entry is made on the book. This is because if the company actually sells for 2 million yen, the cash assets or deposit assets of company B should increase by 2 million yen, and if it does not increase, it means fraudulent input. As the amount of transaction increases, the probability of holding in cash decreases, making it easier to detect unauthorized input.

  In the current accounting system, whether it is financial accounting or management accounting, the purpose is to show the financial contents of a single company. Although there is no idea of monitoring, this system allows such mutual monitoring including financial statements such as financial institutions such as banks. The financial statements are prepared only once a year. However, by inputting daily transactions, there is a high possibility that unauthorized input and powdered financial statements will be recognized in real time online.

  The economic diagnosis unit 36 provides a function of diagnosing the economic state of a company from data transitions of various databases stored in the data storage unit 10. For example, when a company's debt is expected to swell over time and risk of bankruptcy early, all transaction information documents from the company's transaction information document DB are expected to prevent chain bankruptcy. It provides a function for searching for a transaction record and raising an alarm for a company having a counterpart company code included in each record.

When the economic simulation unit 37 inputs the government's monetary policy (interest rate policy such as official discount rate) and fiscal policy (increase / decrease in public works) from various databases accumulated in the data storage unit 10, Provides a function to simulate what happens to the economy of companies, individuals, and society as a whole.
The personal system 38 provides a system in which individuals cooperate with the prevention of tax evasion of companies to give benefits to individuals who cooperate with the government.

  Although this system will be described in detail later, as a general concept, this system is an accounting system that manages accounting of transaction information between companies or between companies and individuals, and uniquely identifies trading partners when entering transaction information. A means for adding identification information; a means for searching for transaction information from the counterparty based on the identification information; a means for checking the transaction information obtained as a result of the search; and the input transaction information; An accounting system comprising means for raising a warning to both sides of a transaction and prompting re-input when the information does not match. As a result of the warning, if re-input is not performed, registration of the transaction information may be rejected.

  Here, typically, my number is used as the identification information. This system is built in the government central system for general use of the My Number constructed by the central government. However, this system may be constructed other than the government central system. The identification information is not limited to my number.

<Transaction consistency check section>
Hereinafter, the transaction consistency check unit 35 of the accounting system 30 will be described in more detail.

(Functional configuration)
FIG. 2 is a diagram illustrating a functional configuration of the transaction consistency check unit 35 of the accounting system 30 according to the embodiment of the present invention. As illustrated, the transaction consistency check unit 35 includes a registration unit 351, a transaction data acquisition unit 352, a consistency check unit 353, and an account settlement unit 354.

  The registration means 351 provides a means for a company to register with this system. Each company accesses the portal site 20 of the government central system and applies for use of the accounting system 30 of the government central system. Here, at the time of application, an electronic certificate etc. is sent to the government central system for the company code (my number) and the company existence proof. The registration unit 351 matches the sent company code with the authentication information, and creates a workking area for the company in the company working area 100 of the data storage unit 10. Further, a transaction information storage database (transaction information storage DB 101A, 101B,...) Of the company is provided in the working area of the company. Then, an ID and a password for accessing a working area for each company are issued to the company.

  The transaction data acquisition means 352 acquires daily transaction data from a company system or terminal in real time, and registers it in the transaction information storage DB 101 as a transaction input record. At this time, in one record (transaction input record) registered in the transaction information accumulation database, the transaction, transaction quantity, transaction type (account item), company code of transaction entity and counterpart, transaction amount, transaction date ( (Including contract date and delivery time), payment method, consumption tax, and other information. In the example of FIG. 3, an A company that is an automobile manufacturer purchases aluminum as a raw material from a B company and sells a car that is a finished product.

  The consistency check means 353 checks the consistency of transaction data. That is, a predetermined check is performed at regular intervals (for example, at the end of every month). Details of the check process of the consistency check unit 353 will be described in detail later with reference to FIG.

  The account settlement unit 354 organizes data before creating a report. In other words, the settlement organization means 354, when each company is going to settle the settlement, sort out excess or deficiency of cash, sort out consumables, calculate cost of sales, set allowance for doubtful accounts, revaluation of securities, depreciation of fixed assets Calculate account settlement matters such as expenses and profit accruals and deferrals according to accounting rules.

  FIG. 4 is a diagram showing various tables according to the embodiment of the present invention. The following table is stored in the common area 110, not the working area for each company. The company code table 111 is a table in which company information (company name, company address, contact information) can be searched from the company code (my number), and the company code can also be searched from the company information.

The counterpart company account item table 112 is a table for registering items used by accounting counterparties. For example, for the journal account “borrowed”, “loan” as the counterparty account, “purchase” as the counterparty account for the journal account “sales”, and the journal account “prepayment” Against the journal account "Bills and borrowings" as the counterparty account item, "Loans and bills loan" as the counterpart company account item “Loan” as the corporate account, “Accounts payable” as the counterparty account for the journal account “Accounts receivable”, “Payable” as the counterparty account for the journal account “Accounts receivable” , "Accounts payable", "Accounts payable" as the counterparty account item for the journal account "Accounts receivable, accounts receivable", and "Accounts payable" as the counterparty account item for the journal account "Accounts receivable, accounts receivable" , Journal account The "deposit" as a partner company accounts for the eye "deposits", are registered.
The business transaction information storage DB 113 is a table that holds the address of a business information database for each business using the business code as a key.

  The above-described functional configuration of the present system is merely an example, and one functional block (database and function processing unit) may be divided, or a plurality of functional blocks may be configured as one functional block. Each function processing unit reads a computer program stored in a storage device such as a ROM (Read Only Memory), flash memory, SSD (Solid State Drive), or hard disk by a CPU (Central Processing Unit) built in the device This is realized by a computer program executed by the CPU. That is, in each function processing unit, this computer program reads and writes necessary data such as a table from a database (DB; Data Base) stored in a storage device or a storage area on a memory, and may be related in some cases. This is realized by controlling hardware (for example, an input / output device, a display device, and a communication interface device). Further, the database (DB) in the embodiment of the present invention may be a commercial database, but it simply means a collection of tables and files, and the internal structure of the database itself is not questioned.

(Processing flow)
FIG. 5 is a diagram showing a main flow of processing of the transaction consistency check unit 35. FIG. 6 is a diagram showing a detailed flow of the consistency check step S4. Hereinafter, the processing of the transaction consistency check unit 35 will be described with reference to FIGS.

Step S1: Registration Stage As described above, each company accesses the portal site 20 of the government central system and applies for use of the accounting system 30 of the government central system. Here, when applying, an electronic certificate is sent to the central government system for the company code and the company's existence certificate. If you do not have an electronic certificate, stamp the company application on a paper application form, attach the company seal, and mail it to the government central system. When the central government system matches and matches the company code and authentication information, it creates a working area for the company. In addition, a transaction information accumulation database for each company is provided in the working area. Then, an ID and a password for accessing a working area for each company are issued to the company.

Step S2: Common Item Setting Stage In the accounting system, the above-described three tables, the company code table 111, the counterpart company account item table 112, and the company transaction information accumulation DB table 113 are provided in the common area 110 not for each company. is there.

Step S3: Transaction Data Input Stage Each time a transaction occurs, each company inputs the following items and registers them in the transaction information accumulation database in each company working area 100 of the accounting system 30 of the government central system. As described above, one record includes a business partner (company code), a transaction date, a transaction, a transaction quantity, a transaction amount, an account item, a payment method, a consumption tax amount, and other information.

Step S4: Transaction Consistency Check Stage The following checks are performed at regular intervals (preferably at the end of the month because there are many companies that perform monthly settlement).
Step S41: One record is selected in order of date from the transaction information storage DB of company A. Next, the company code of the B company of the trading partner is searched from the selected one record, and the transaction information storage DB of the B company is specified.
Step S42: The transaction date is searched from the same record of the company A, and the trading partner of the same transaction on the transaction information database of the company B searches for the transaction information record of the company A.

  In addition, you may perform said search from the transaction information storage database of any company. However, in order to avoid duplication, if a pair of records is found in the A company and the B company, a flag is set in the record. In that case, information (link) that can grasp the record of the other party is also included.

Step S43: It is checked whether or not there are a plurality of records as a result of the search in step S42.
Step S44: When there are a plurality of records, the account item of the record of company A is searched in the partner company account item table 112 to extract the partner company account item, and the plurality of records are screened (squeezed).
Step S45: After narrowing down in step S44, it is determined whether there are still a plurality of records.
Step S46: If a plurality of B company records still remain as a result of the determination, the B company record corresponding to the transaction information record of the A company is extracted in the order of transaction-> transaction quantity.

  Step S48: If the target record is not found by any means, the A company and the B company are notified to that effect, and a re-input is prompted for the transaction. In particular, when a search is made using the record of company A as a key and the record does not exist in company B, the record of company A is shown to company B, and the transaction is entered or re-entered.

Step S49: When a pair of records is found, the consistency of the remaining items (especially the transaction amount) of the records is confirmed.
Step S50: If the consistency cannot be obtained, the accounting system 30 of the government central system notifies the A company and the B company to that effect and prompts the user to make an input for consistency.
Step S51: Until a consistent input is made, the transaction information records of the related A company and B company are frozen and cannot be shifted to the financial statement preparation phase. Repeat the process for all companies' records that are not flagged for transaction consistency. If re-input is not performed, registration of the transaction information may be rejected.
Step S51: If consistency is obtained, a flag indicating that transaction consistency has been checked is set in the A company record and the B company record.
Step S52: The corresponding record of the A company and the corresponding record of the B company are linked. Preparations are made to prepare a financial report.

Step S5: Settlement stage of settlement When each company is ready for settlement, it is necessary to sort out excess or deficiency of cash, sort out consumables, calculate cost of sales, set up allowance for doubtful accounts, revaluation of securities, depreciation of fixed assets, expenses・ Calculate settlement items such as earnings accruals and deferrals according to accounting rules.

Step S6: Financial Statement Preparation Stage Prepare financial statements (balance sheet, profit and loss statement, sales management expenses, manufacturing cost report, stockholders' equity change table, individual notes table, cash flow).

Step S6: Tax and tax return preparation stage Corporate tax, consumption tax, corporate municipal tax, income tax, etc. are calculated, and each company is notified of the financial statements and the amount of tax payment.

(Balance sheet)
FIG. 7 is a conceptual diagram showing the difference between the conventional balance sheet and the rental object table of this system. As shown in Figures 7 (a) and 7 (b), in the conventional balance sheet, each company simply has some borrowings and some loans, and the consistency of the numbers in the financial statements within each company. If it matches, it becomes OK. On the other hand, in the balance sheet using this system, in the case of transactions with the other party, the transaction data consistency is checked between companies (society) by recording the transaction by entering the transaction partner's My Number. Can do.

  Similarly, as shown in FIGS. 7 (c) and 7 (d), the conventional profit and loss statement simply tells how much sales or material costs are in each company, and the figures in the financial statements within each company. If the consistency of the two matches, it becomes OK. On the other hand, in the profit and loss statement using this system, in the case of a transaction with the other party, the transaction data consistency is checked between companies (society) by recording the transaction by entering the partner's My Number. Can do.

  In other words, in the conventional financial statements, each company has settled a financial statement, and a closed financial statement was created within the enterprise, so it was also possible to create a powdered financial statement by manipulating numbers within the enterprise. It was. This system is designed to detect fraud in mutual transactions by networking financial statements that had been closed for each company in the past, and technically, when entering transactions in a conventional accounting system. In addition, the company code (my number) of the counterparty company is entered in the database and is centrally managed in the database. The reliability of the financial statements will become very high by demanding even “consistency”.

<Economic Diagnostic Department / Personal System>
Hereinafter, the economic diagnosis unit 36 and the personal system 38 of the accounting system 30 will be described in more detail.

(Functional configuration)
FIG. 8 is a diagram showing a functional configuration of the economic diagnosis unit 36 and the personal system 38 of the accounting system 30 according to the embodiment of the present invention.

As shown in the figure, the economic diagnosis unit 36 includes a financial statement determination unit 201, a counterparty extraction unit 202, and a caution / warning unit 203. The financial statement determination means 201 determines a financial statement based on the information in the financial statement information DB 102 </ b> A in the corporate working area 100 accumulated in the data accumulation unit 10.
The trading partner extraction unit 202 extracts a trading partner based on the settlement information and the trading information from the trading information storage DB 102A. The caution / warning means 203 diagnoses the economic state of the company based on the settlement information and the transaction information, and sends the caution / warning information to the supplier company system according to the diagnosis result.

  The personal system 38 provides a system in which individuals cooperate with the prevention of tax evasion of companies to give benefits to individuals who cooperate with the government. As shown in the figure, the personal system 38 includes an individual purchase information extraction unit 211, a purchaser notification unit 212, a suspicion information reception unit 213, a suspicion information notification unit 214, and a point grant unit 215.

The personal purchase information extraction unit 211 extracts personal purchase information with reference to the transaction information storage DB. The purchaser notification means 212 notifies the purchaser personal terminal based on the extraction result of the personal purchase information extraction means 211.
The suspicion information receiving means 213 receives suspicion information from the purchaser's personal terminal and accepts the suspicion information. The suspicion information notifying means 214 notifies the suspicion information to the settlement company system. The point grant means 215 sends point grant information to the purchaser's personal terminal and gives points to the individual.

(Processing flow)
FIG. 9 is a diagram showing a flow of economic diagnosis processing of the economic diagnosis unit 36. Hereinafter, the process of the economic diagnosis unit 36 will be described with reference to FIGS. 8 and 9.

Step S10: The financial statement determination means 201 acquires transitions of financial statements for a plurality of financial statements of the trading partner.
Step S11: The financial statement determination means 201 determines whether or not the borrowings or accounts receivable have increased for two consecutive periods.
Step S12: If the financial statement determination means 201 determines that the amount of borrowings or accounts receivable has increased for two consecutive periods, an alarm level 1 that is a caution level is set.

Step S13: If the financial statement determination means 201 determines in step S11 that the loan or the accounts receivable have not increased for two consecutive periods, the profit / loss is in the red and the profit / loss is increased for two consecutive periods. It is determined whether or not.
Step S14: When the financial statement determination means 201 is in the red and the profit / loss has increased for two consecutive periods, the alarm level 2 is set.

Step S15: The statement determination means 201 determines in step S13 that the profit / loss is in the red and the profit / loss has not increased for two consecutive terms. Judge whether it is.
Step S16: When the financial statement determination means 201 determines that the excess of debt is continuous for two periods and the amount of excess debt is increasing, an alarm level 3 is set.
Step S17: If the financial statement determination means 201 does not determine in step S15 whether the excess of debt is continuous for two periods and whether the amount of excess debt is increasing, it is determined whether alarm levels 1 to 3 are continued for three periods. If it is determined that the alarm levels 1 to 3 are continued for three periods, the process proceeds to step S19.

  Step S18: Even if the financial statement determination means 201 does not determine in Step S17 that the alarm levels 1 to 3 are consecutive for three periods, if the cash flow amount exceeds the borrowing repayment scheduled amount, the process proceeds to Step S19. move on. The trading partner extraction unit 202 extracts information such as the contact information of the trading partner. The caution / warning means 203 sends a caution / warning to the business partner based on the alarm information corresponding to the set alarm levels 1 to 4.

  The processing of the personal system 38 will be described with reference to FIG. When My Number Cards become widespread, as in Estonia, you can think of a mechanism where points are accumulated on My Number Cards when you present your My Number Card and make a purchase. Each company then makes a record of who, what, when and how many (and how many) they sold, making it mandatory to raise the sales information to the central government system.

The personal purchase information extraction unit 211 searches for transaction information of a specific individual for each fixed period (for example, one month), for each My Number (that is, for each individual purchaser), and purchase history (when , From what companies, what, how much, how much). The purchaser notification unit 212 notifies the list created by the personal purchase information extraction unit 211 to a specific personal terminal for each purchaser by e-mail or the like.
The purchaser uses the purchaser's personal terminal and looks at the purchase history list in the e-mail, what has been purchased but not purchased, what has been purchased but not on that list, actually Is found and the contents of the amount of money are different from the purchase and sent to the suspicion information receiving means 213 as a result of matching the transaction information together with the receipt PDF. When sending information, the individual is authenticated by My Number.

The suspicion information receiving means 213 receives the transaction information verification result from the purchaser's personal terminal. The suspicion information notifying means 214 determines whether each company has a sales report omission based on the unauthorized sales information (verification result) raised from each purchaser. If there is, raise an alarm (warning) and notify the settlement company system.
The point giving means 215 gives points that can be preferentially used in various public services to the purchaser who has transmitted the fraud information. Depending on the number of points, the purchaser can enjoy benefits such as preferential treatment for various administrative services and income tax cuts.
It should be noted that, in the legal system, etc., the buyer may be required to report, and if not, some penalty may be given.

Next, the economic simulation unit 37 will be described in detail.
When the economic simulation unit 37 inputs the government's monetary policy (interest rate policy such as official discount rate) and fiscal policy (increase / decrease in public works) from various databases accumulated in the data storage unit 10, Provides a function to simulate what happens to the economy of companies, individuals, and society as a whole.

  FIG. 10 is a diagram showing a functional configuration of the economic simulation unit 37 of the accounting system 30 according to the embodiment of the present invention. FIG. 11 is a diagram showing a balance sheet (B / L) and a profit and loss statement (P / L). As shown in FIG. 10, the economic simulation unit 37 includes a settlement information amount acquisition means 310, a fluctuation amount grasping means 320, a macroeconomic index average amount calculating means 330, a macroeconomic index fluctuation value grasping means 340, a coefficientizing means 350, a coefficient. It has adjustment means 360, economic index acquisition means 370, and economic index DB 380.

  The economic index acquisition unit 370 acquires various economic indexes from a financial institution system or a public works management system. The economic index DB 380 stores various economic indexes acquired by the economic index acquisition unit 370. This economic index DB 380 is referred to by the macro economic index average amount calculation means 330 and the macro economic index fluctuation grasping means 340.

<Accounting information amount acquisition method>
The settlement information amount acquisition means 310 acquires the settlement information amount from each company system, and since each company's settlement period is usually different, the settlement period with the largest number of companies among the companies to be combined is used as a reference ( For example, from April to the following March), other companies prepare financial statements according to the period, derive the amount, and add up.
The settlement information amount acquisition means 310 acquires asset and liability information from the balance sheet (B / S) of the settlement statement for each company in the first settlement period. Also, information on expenses, revenues, and profits (losses) is obtained from the income statement (P / L) of the financial statements. The settlement information amount acquisition means 310 calculates the total amount for each item of assets, liabilities, expenses, income, profit (loss) of each company (for example, the total amount of assets of 100 companies) by the total number of companies (100 companies) Calculate the divided amount. In other words, the average assets, liabilities, expenses, revenues, and profits for the first period are issued.
The settlement information amount acquisition means 310 acquires asset and liability information from the balance sheet (B / S) of the settlement statement for the second settlement period of each company. Also, information on expenses, revenues, and profits (losses) is obtained from the income statement (P / L) of the financial statements. The total amount is calculated for each item of assets, liabilities, expenses, income, profit (loss) of each company, and the amount divided by the total number of companies (for example, the total asset amount of 100 companies) is calculated. In other words, the average assets, liabilities, expenses, revenues, and profits for the second period are issued.

<Variation amount grasping means>
The fluctuation amount grasping means 320 has a function of grasping the fluctuation amount based on the settlement information amount acquired by the settlement information amount acquisition means 310. From each element of the second settlement period of each company average, Calculate by subtracting the amount of each element.
(Second closing period) (First closing period)
Average asset amount-Average asset amount = Average variable asset amount Average liability amount-Average liability amount = Average variable liability amount Average income amount-Average income amount = Average variable income amount Average cost amount-Average cost amount = Average variable cost amount

<Means for calculating average macroeconomic indicators>
The macroeconomic index average amount calculation means calculates the macroeconomic index average amount based on the fluctuation amount and the economic index. Here, as a representative of macroeconomic indicators that tend to affect the economic situation of a company: Exchange rate, 2. Interest rate, 3. Oil price, 4. Explain using public works expenses.
The macroeconomic index average calculation means 330 calculates the average of the macroeconomic index for the first settlement period as follows.

1. About exchange rates (eg vs. US dollar / yen)
The average exchange rate can be calculated by adding all the information on the exchange rate during the first closing period (365 days) and dividing it by 365 days.
・ (99 yen +99.5 yen +108 yen +120 yen + ...) / 365 days = average exchange rate Regarding interest rates: As with, the average interest rate can be calculated.
3. Regarding oil prices: As with, the average oil price can be calculated.
4). For public works expenses in fiscal policy, the amount of public works expenses during the first period is calculated from the national budget.
The macroeconomic index average amount calculation means 330 calculates the average value of the macroeconomic index for the average of the second settlement period, as in the first period.

<Means for grasping macroeconomic index fluctuation values>
The macroeconomic index fluctuation value grasping means 340 executes a function of grasping the macroeconomic index fluctuation value based on the average macroeconomic index value and the economic index. The average relation variable value of the first period is subtracted from the average relation variable value of the second period of the company A (difference is taken).
(Phase 2) (Phase 1)
Average exchange rate − Average exchange rate = Floating exchange rate Average interest rate − Average interest rate = Floating interest rate Average oil price − Average oil price = Fluctuating oil price Public works expenses − Public works expenses = Floating public works expenses

<Coefficientization means>
The coefficientization means 350 executes a function of coefficientizing how the exchange rate, interest rate, oil price, and public works expenses affect the average settlement items.
(1) The exchange rate coefficient is a coefficient that indicates how the items of the financial statements are affected on average by fluctuations in the exchange rate.

1. Coefficient of revenue The coefficient of revenue can be calculated as floating revenue / floating exchange rate. For example, when the exchange rate fluctuates from 90 yen / dollar to 110 yen / dollar, if the floating profit increases by 40 yen, 40 yen / (90 yen-110 yen) = 40 yen / (-20 yen) = -2 (coefficient). In other words, if the yen depreciates by 1 yen by simple calculation, the profit will increase by 2 yen.
2. Cost-to-cost factor The cost-to-cost factor is calculated at a variable cost / variable exchange rate.
3. Profit (loss) coefficient The profit (loss) coefficient is calculated as variable profit (loss) / variable exchange rate.
4). Asset-to-asset factor The asset-to-asset factor is calculated at the variable asset / variable exchange rate.
5. Liability factor The liability factor is calculated using the variable asset / floating exchange rate.

(2) The interest rate coefficient is a coefficient that indicates how the items in the financial statements are affected on average by fluctuations in interest rates.
1. Coefficient of revenue The coefficient of revenue is calculated as variable revenue / variable interest rate. For example, if the interest rate increases by 1% and the floating profit increases by 4 yen, 4 yen / 1 = 4 (coefficient). In other words, if the interest rate increases by 1% by simple calculation, the profit will increase by 4 yen.
2. Cost coefficient The cost coefficient is calculated as variable cost / variable interest rate.
3. Profit (loss) coefficient The profit (loss) coefficient is calculated as variable profit (loss) / variable interest rate.
4). Asset-to-asset factor The asset-to-asset factor is calculated as variable asset / variable interest rate.
5. Liability factor The liability factor is calculated as variable assets / variable interest rates.

(3) Oil price coefficient Coefficient of revenue The coefficient of revenue is calculated as floating revenue / floating oil price. For example, when the price of oil rises by 100 yen per barrel, if the variable profit falls by 40 yen, -40 yen / 100 yen = -0.4 (coefficient). In other words, if the oil price rises by 1 yen by simple calculation, the profit will be reduced by 0.4 yen.
2. Cost-to-cost factor The cost-to-cost factor is calculated as variable cost / variable oil price.
3. Profit (loss) coefficient The profit (loss) coefficient is calculated as variable profit (loss) / variable oil price.
4). Asset-to-asset factor Asset-to-asset is calculated as variable asset / variable oil price.
5. Debt coefficient The debt coefficient is variable asset / fluctuating oil price.

(4) Public works cost factor Coefficient of revenue The coefficient of revenue is calculated as floating revenue / floating utility price. For example, when public works expenses rise by 400 yen, and profits rise by 40 yen, 40 yen / 400 yen = 0.1 (coefficient). In other words, if the public works expenses increase by 1 yen by simple calculation, the profit will increase by 0.1 yen.
2. Cost coefficient The cost coefficient is the variable cost / variable public works price. Profit (loss) coefficient The profit (loss) coefficient is calculated as Fluctuating profit (loss) / Fluctuating utilities.
4). Asset-to-asset factor The asset-to-asset factor is calculated as variable assets / utility prices.
5. Liability factor The liability factor is calculated as variable assets / floating utility prices.

<Coefficient adjustment means>
The coefficient adjustment unit 360 has a function of adjusting the coefficient obtained by the coefficientization unit 350. For example, the coefficient relating to the profit includes an exchange coefficient, an interest coefficient, an oil price coefficient, and a public works cost. Since there are four coefficients and it is not possible to immediately determine which coefficient affects how much, the contribution rate of each coefficient attached before each coefficient is set. If there are 4 coefficients, the total of the four contribution rates is 100. %.
The following are defined.
Exchange rate contribution ratio = EK
Interest rate coefficient contribution rate = KK
Oil price coefficient contribution rate = OK
Public works cost coefficient contribution ratio = PK
Then,
EK x exchange coefficient x floating exchange rate + KK x interest rate coefficient x floating interest rate + OK x oil price coefficient x floating oil price + PK x public works cost coefficient x floating public works cost + 1st period earnings = 2nd period earnings , Change the contribution rate to satisfy the following equation,
EK + KK + OK + PK = 100%
0 <= EK = <100
0 <= KK = <100
0 <= OK = <100
0 <= PK = <100
Various contribution ratios (EK, KK, OK, PK) that are closest to the second-term earnings on the right side are searched in a brute force manner.
This contribution rate search is performed for each expense, profit (loss), asset, and liability.
Therefore, there are five types of exchange coefficient contribution rates.
Foreign currency coefficient contribution ratio for asset calculation Foreign exchange coefficient contribution ratio for income calculation Foreign currency coefficient contribution ratio for income calculation Foreign exchange coefficient contribution ratio for cost calculation Foreign currency coefficient contribution ratio for profit (loss) calculation In this case, 5 contributions of 5 × 4 contributions There will be a rate.

<Simulation function>
The economic simulation unit 37 generates average data of the financial statements for the previous term of each company based on the identification information. The economic simulation unit 37 predicts a floating exchange rate, a floating oil price, a floating interest rate, and a floating public works cost, and when it is input to this system, it uses the various factors and contribution ratios to calculate the average predicted value of the current fiscal year's financial statements. Can be generated.

<Feedback function>
The economic simulation unit 37 can correct various coefficients and contribution ratios so as to match the actual measurement values based on the difference between the predicted values and the actual measurement values, and reflect them in the next predicted value calculation.

  In the above, an economic simulation is performed in which multiple companies are regarded as a single company (the average value is calculated by dividing the total settlement value of each company by the number of companies), but each company is used as an agent. Economic simulation can be performed by a method such as giving an eigenvalue to an action. Macroeconomic indicators are also limited to exchange rates, interest rates, oil prices, and public works expenses, and financial statements items are also focused on assets, liabilities, profit and loss calculation expenses, and income on the balance sheet. However, it is not necessary to limit to these.

  When predicting variable earnings after 3 months, the economic simulation unit 37 uses a macroeconomic index (exchange rate, interest rate) as a sample acquisition period of 6 months. The economic simulation unit 37 calculates how far the predicted value is from the actual value, changes the sample acquisition period and the macroeconomic index condition, and accumulates the closest condition between the predicted value and the actual value. From the next time onward, the economic simulation unit 37 performs an economic simulation using a condition in which the accumulated predicted value and the actual value are close to each other.

In addition, the above macroeconomic indicators (exchange rate, interest rate, oil price, public works expenses, etc.) explained the example of sampling the amount of financial items for each company every fiscal year, but it is not always necessary to stick to the fiscal year Absent. For short-term prediction, the short-term sampling improves the prediction accuracy. Conversely, for long-term prediction, the long-term sampling may be more effective. Moreover, it is good also as a macroeconomic index effective for a short-term forecast, and a macroeconomic index effective for a long-term forecast. Therefore, it is preferable to provide an index of how much the prediction has been made by the feedback function, evaluate it, save the result in a database, and increase the accuracy each time simulation is performed.
In the simulation by the economic simulation unit 37, which index of the macroeconomic index is performed at what contribution rate, and the record of the settlement amount information and the macroeconomic index is sampled for how long, the predicted value and the actual measurement value are stored. The difference may be evaluated and graphed to obtain an optimal solution.

As mentioned above, although this invention was demonstrated using embodiment, it cannot be overemphasized that the technical scope of this invention is not limited to the range as described in the said embodiment. It will be apparent to those skilled in the art that various modifications or improvements can be added to the above embodiment. Further, it is apparent from the scope of the claims that the embodiments added with such changes or improvements can be included in the technical scope of the present invention.
In the above embodiment, the accounting system has been described with the present invention as a product invention. However, the present invention can also be understood as a method invention (accounting method) or a computer program invention (accounting program). .

10 data storage unit 100 company working area 101, 101A, 101B transaction information storage DB
102,102A, 102B Financial information DB
DESCRIPTION OF SYMBOLS 110 Common area 111 Company code table 112 Counterpart company account item table 113 Business transaction information storage DB table 20 Portal site 30 Accounting system 31 Financial statement preparation part (financial statement preparation part)
32 Tax and tax return preparation section 321 Tax calculation section 322 Labor insurance premium calculation section 323 Social insurance premium calculation section 33 Account settlement report section for construction industry license 34 Asset and liability management section 35 Transaction consistency check section 351 Registration means 352 Corporate working area 353 Consistency checking means 354 Financial settlement organizing means 36 Economic diagnosis part 201 Financial statement judging means 202 Trading partner extracting means 203 Caution / warning means 37 Economic simulation part 310 Financial information acquisition means 320 Fluctuation amount grasping means 330 Macro economic index average calculation Means 340 Macroeconomic index fluctuation value grasping means 350 Coefficientization means 360 Coefficient adjustment means 370 Economic index acquisition means 380 Economic index DB
38 Personal system 211 Individual purchase information extraction means 212 Purchaser notification means 213 Suspicious information reception means 214 Suspicious information notification means 215 Point grant means

Claims (15)

An accounting system for managing accounting of transaction information between companies or between companies and individuals,
Means for adding identification information for uniquely identifying a trading partner when inputting the transaction information;
Based on the identification information, the transaction information is searched from the trading partner, and the transaction information obtained as a result of the search is compared with the input transaction information;
As a result of the verification, if the transaction information does not match, a means for raising a warning to both sides of the transaction and prompting re-input,
An accounting system comprising:   2. The accounting system according to claim 1, wherein when the re-input is not performed, registration of the transaction information is rejected. The accounting system
Transaction data acquisition means for acquiring daily transaction data from companies;
Transaction data acquisition means for acquiring corresponding transaction data from a counterparty of the company;
A transaction consistency check unit that searches the data of the transaction entity and the counterparty and checks the consistency of the transaction data as a two-way contract,
A financial statement creation unit that creates a financial statement of the company when the consistency of transaction data is confirmed by the transaction consistency check unit;
The accounting system according to claim 1, further comprising:   The transaction consistency check unit uses the partner company account item table in which the identification information of the transaction entity and the transaction partner and the journal account item corresponding to the transaction entity and the transaction partner are registered in pairs, and the two-way contract. The accounting system according to claim 3, wherein the check is performed. An accounting system for managing accounting of transaction information between companies or between companies and individuals,
Means for adding identification information for uniquely identifying a trading partner when inputting the transaction information;
Means to obtain the transition of the financial statements of the counterparty
Means for diagnosing the economic status of a specific company based on the transition of the financial statements;
Means for informing attention according to the diagnosis result;
An accounting system comprising: An accounting system for managing accounting of transaction information between companies and individuals,
Means for adding identification information for uniquely identifying an individual as a trading partner when inputting the transaction information;
Means for searching for the transaction information of a specific individual for each identification information, and notifying the specific personal terminal of the transaction information obtained as a result of the search;
Means for receiving the transaction information verification result from the terminal of the specific individual;
As a result of the verification, if the transaction information does not match, a means for raising a warning and notifying,
An accounting system comprising:   The accounting system according to claim 6, further comprising means for giving points to the specific individual when the transaction information collation result is received from the terminal of the specific individual. An accounting system for managing accounting of transaction information between companies or between companies and individuals,
Means for adding identification information for uniquely identifying a trading partner when inputting the transaction information;
Based on the identification information, means for generating average data of the previous fiscal year of the company,
Means for generating an average predicted value of the financial statements for the current term based on the average data and coefficients of the financial statements for the previous term of the company or the contribution rate of the coefficients;
An accounting system comprising:   The accounting system according to claim 7, wherein the coefficient includes at least one coefficient based on a variable exchange rate, a variable oil price, a variable interest rate, and a variable public works cost.   10. The accounting system according to claim 8, further comprising means for feeding back the coefficient to calculation of a next predicted value based on an average predicted value and an actual value of the financial statements for the current term.   The said identification information is my number, and the said accounting system is constructed | assembled in the government central system for utilizing the said my number constructed by the central government. The accounting system according to one item. An accounting method for managing accounting of transaction information between companies or between companies and individuals,
Adding identification information that uniquely identifies a trading partner when inputting the transaction information;
Searching the transaction information from the trading partner based on the identification information, collating the transaction information obtained as a result of the search with the input transaction information;
If the transaction information does not match as a result of the verification, a step of raising a warning for both transactions and prompting re-input; and
An accounting method comprising the steps of: An accounting method for managing accounting of transaction information between companies or between companies and individuals,
Adding identification information that uniquely identifies a trading partner when inputting the transaction information;
Obtaining the transition of the closing report of the counterparty's closing period;
Diagnosing the economic status of a specific company based on the transition of the financial statements;
Informing attention according to the diagnosis result;
An accounting method comprising the steps of: An accounting method for managing accounting of transaction information between companies and individuals,
Adding identification information that uniquely identifies an individual who is a trading partner when inputting the transaction information;
Searching the transaction information of a specific individual for each identification information, and notifying the transaction information obtained as a result of the search to the terminal of the specific individual;
Receiving the transaction information verification result from the specific individual terminal;
As a result of the verification, if the transaction information does not match, raising a warning and notifying,
An accounting method comprising the steps of: An accounting method for managing accounting of transaction information between companies or between companies and individuals,
Adding identification information that uniquely identifies a trading partner when inputting the transaction information;
Based on the identification information, generating average data for the previous fiscal year of the company;
Generating an average forecast value of the current fiscal year based on the average data and coefficient of the previous fiscal year of the company and the contribution rate of the coefficient;
An accounting method comprising the steps of:

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