JP2018160095A - Accounting processing device and accounting processing method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a system for promoting to invest in a new business by providing an environment in which virtual investment in a virtual legal entity is carried out.SOLUTION: Disclosed is an accounting processing system and that comprises: a setting part 110 for setting a contract condition 210; a business input part 120 for inputting information of a virtual legal entity 60 including a business operation plan 200, an investment ratio 250, and name information 230 of a new business 20; an accounting processing part 140 for, concerning the income and expenditure for the business continuity, creating an invoice of the expense to an assignor from an assignee in accordance with the contract condition 210, and for reflecting thereof into a profit and loss statement 300 or a balance sheet 310; and a legal entity migration part 150 for, when an instruction to migrate into a legal entity is inputted, presenting the information of the virtual legal entity 60 as information for registering the legal entity, and for presenting the profit and loss statement 300 and the balance sheet 310 processed by the accounting processing part 140 as accounting information of the legal entity.SELECTED DRAWING: Figure 2

Description

  The present invention relates to an accounting processing apparatus that executes accounting processing for transferring a new business to a corporation.

  In recent years, startup companies have been established one after another. In addition, the startup company's ecosystem is being formed as a result of the sale of established startup companies. Within this ecosystem, the need to launch and sell powerful new businesses is growing. For this reason, there is a demand for system construction that allows more new businesses to be launched.

  Among them, as described in Patent Document 1, a matching system that matches sellers and buyer candidates by browsing business outlines, company outlines, financial information, etc. on the Internet in M & A (buying and selling business or business) An auction system for determining buyers by bidding is also provided.

JP 2013-73614 A

  As described above, most of the conventional start-up support is for further growth or support for the sale of businesses for companies that have already been incorporated. On the other hand, there is not necessarily much support at the stage of starting up a business before incorporation. Many large companies are increasingly investing in the seed stage, but there are accounting problems.

  When starting up a new business, regarding the asset evaluation of the new business, the new business should be attributed to an existing corporation or individual business, or a new corporation will be established and the new business will be attributed to the new corporation. It has been treated as a business. In this case, in a model in which a large company invests in a startup company and promotes business expansion like the existing accelerator program, it is recorded in the B / S (assets) item of the large company. In some cases, it is desirable to handle investment in a startup company as an expense item for accounting purposes.

  Furthermore, in recent years, crowdfunding, which raises business funds by gathering many small-scale investments by individuals, as opposed to large-scale investments by large companies, has attracted attention. In contrast to small-scale investment by individuals, the incorporation of corporations into small shares is a major problem in the investment law. It is also expensive to issue a large amount of small bonds. In view of the safety and cost of investment, while securing the safety of investment by unifying the investees, providing a safe and low-cost investment environment by designating a virtual corporation as the investee It has been sought to do.

  An object of the present invention is to provide a system for encouraging investment in a new business by providing an environment for virtually investing in a virtual corporation.

  The accounting processing apparatus according to the present invention includes a setting unit for setting a contract condition between a consignor and a trustee for a new business, a business plan for the new business, and an investment ratio when the new business is incorporated. And a business input unit for inputting virtual corporate information including name information of the new business, and a balance for inputting a business balance for the new business in which the contract conditions are set and the virtual corporate information is input. For the balance input by the input section and the balance input section, create a claim for expenses from the trustee to the consignor according to the contract conditions and reflect it in the income statement and balance sheet for the new business When the transition processing to the corporation is input for the accounting processing unit and the new business, the virtual corporation information is presented as information for registration of the corporation, And a corporate transition section for presenting the income statement and the balance sheet, which is reflected as accounting information of the corporation by accounting unit.

  According to the present invention, a corporation can be virtually established by setting contract conditions between a consignor and a trustee for a new business and inputting virtual corporation information. Furthermore, by entering the income and expenditure for business continuity and reflecting it in the accounting information, we create accounting information for the virtual corporation and account for it outside the contractor's business unit. Businesses can be booked as expense items, not as asset items. In this way, while forming a business entity related to accounting as a virtual corporation, when an instruction to shift to a corporation is given, information relating to the registration of a virtual corporation consisting of this new business and information relating to accounting can be presented immediately. Therefore, transition to a corporation and business transfer can proceed smoothly.

The system configuration concerning this embodiment. The functional structure of the trustee server concerning this Embodiment. Outline of the business plan according to the present embodiment. The input screen of the business consignment contract concerning this Embodiment. The transfer price and KPI input screen according to this embodiment. The input setting screen of the virtual corporation concerning this embodiment. The outline | summary of the virtual profit and loss statement concerning this Embodiment. The balance sheet according to the present embodiment. Overview of equity allocation according to the present embodiment. The flowchart of the virtual corporation setting concerning this Embodiment. The flowchart of the accounting process of the virtual corporation concerning this Embodiment. Outline of automatic creation of articles of incorporation when establishing a corporation according to the present embodiment. Outline of bill creation for business transfer according to the present embodiment.

  FIG. 1 shows a system configuration according to the present embodiment. According to the present embodiment, the business operator 10 performs a new business 20 and the consignor 40 invests in the new business 20, whereas the trustee 50 invests and accounts for the new business 20. Intermediary processing is performed on the processing. This mediation process is realized using a computer and a network system. The business operator 10 inputs accounting processing related to the new business 20, progress status, status, business, and business operator information of the new business 20 via the business operator terminal 80. On the other hand, the consignor 40 receives information on the consignment business to be invested in the consignor terminal 90. And the trustee server 100 intervenes between the provider terminal 80 and the consignor terminal 90, and mediates exchange of information between the two.

  Conventionally, the business operator 10 becomes a corporation for the new business 20 and the consignor 40 holds the stock, or the legal entity of the consignor 40 holds the assets of the new business 20 and the business operator 10 It was an aspect in which the new business 20 was performed in response to the commission. In this embodiment, where the new business 20 has been owned by either the business operator 10 or the consignor 40, the new business 20 is formally owned by the trustee 50, and the trustee 50 A virtual corporation 60 is provided on the side, and an intermediate form in which assets are formed for each virtual corporation 60 is provided.

  Since the accounting process is usually processed via a computer and a network, the accounting process performed at the business operator terminal 80 is sent to the trustee server 100, and the trustee server 100 sends it to the trustee terminal 90. Billed against. The virtual corporation 60 is thus provided with accounting information including the profit and loss statement 300 shown in FIG. 7 and the balance sheet 310 shown in FIG. 8, and the business plan shown in FIG. 3 and the virtual corporation shown in FIG. It is formed as a collection of information that is legally incorporated with name information and the like.

(About the hardware configuration of this system)
The provider terminal 80, the consignor terminal 90, and the consignor server 100 each include a CPU (Central Processing Unit), a ROM (Read Only Memory), a RAM (Random Access Memory), an image processing unit, and a memory. Yes. The CPU, ROM, RAM, image processing unit, and memory are connected to each other via a bus.

  The CPU executes various processes according to a program recorded in the ROM or a program loaded from the memory to the RAM. The RAM appropriately stores data necessary for the CPU to execute various processes.

  The image processing unit is configured by a DSP (Digital Signal Processor), a VRAM (Video Random Access Memory), and the like, and performs various image processing on image data in cooperation with the CPU.

  The memory may be any storage medium such as DRAM, cache memory, magnetic disk, optical disk, magneto-optical disk, or semiconductor memory. The memory includes not only those connected by a bus but also those read and written via a drive. The data stored in this embodiment will be described as being temporarily stored in this memory, both in the case of temporary storage and in the case of long-term storage using a nonvolatile memory.

  An input / output interface is connected to each of the business operator terminal 80, the consignor terminal 90, and the trustee server 100. A display unit, an imaging unit, an input unit, and a communication unit are connected via an input / output interface. The input unit includes various buttons and accepts user instruction operations. The communication unit controls communication performed with other devices via a network including the Internet.

  The display unit has a display screen, and has a display device that displays and reproduces the image or video formed by the image processing unit. As the display device, various display devices such as a monitor and a liquid crystal display are assumed. In the present embodiment, image data to be displayed by a CPU or the like is generated, and image display processing is performed on the display screen via the image processing unit. Henceforth, when only “display” is described, it includes executing display processing including the above functions.

  The company terminal 80, the entrustor terminal 90, and the entrustor server 100 each have the above-described configurations, and the functional configurations will be described later. Each functional configuration is functionally realized by the cooperative operation of the CPU, ROM, RAM, image processing unit, and memory. The function of each of these units is a module configuration provided by an electronic circuit or a program. The program is stored in the ROM, and is executed by cooperating with each unit while being appropriately read out by the CPU.

(Functional configuration of trustee server 100)
FIG. 2 shows a functional configuration of the trustee server according to the present embodiment. The accounting processing system according to the present embodiment is realized by the trustee server 100. The trustee server 100 includes a setting unit 110 for setting a contract condition 210 between the consignor 40 and the trustee 50 for the new business 20, a business plan 200 for the new business 20 shown in FIG. And a business input unit 120 for inputting virtual corporation information including the investment ratio 250 when the new business 20 is incorporated, and name information 230 corresponding to the name, location, and representative of the new business 20. The setting unit 110 and the business input unit 120 are used to input and set various information related to the outline of the new business 20, conditions for execution, and other names as the virtual corporation 60.

  Further, the trustee server 100 has a balance input unit 130 for inputting a balance for business continuity for the new business 20 in which the contract condition 210 is set by the setting unit 110 and the virtual corporation information is input by the business input unit 120; An accounting processing unit that creates a bill for expenses from the trustee to the consignor according to the contract condition 210 for the balance input by the balance input unit 130 and reflects it in the income statement 300 or the balance sheet 310 for the new business 20 140.

  Further, the trustee server 100 presents the virtual corporation information as information for registering the corporation when the instruction to shift to the corporation for the new business 20 is input, and calculates the profit / loss calculated by the accounting processing unit 140. A corporate transition unit 150 that presents the bill 300 and the balance sheet 310 as corporate accounting information.

  Further, the trustee server 100 determines the new business 20 based on the information of the virtual corporation 60 input by the business input unit 120, the profit and loss statement and balance sheet reflected by the accounting processing unit 140, and the performance evaluation index. The report unit 170 for creating the report data 190 and access permission to various information related to the new business 20 are set, and when there is an access request for the report data 190, the report data 190 is transferred to the report data 190 based on the set access permission. And an authentication unit 180 that transmits report data 190 when access is permitted.

  FIG. 3 shows an outline of the business plan according to the present embodiment. It is necessary to clarify the outline of the new business 20 as long as the new business 20 is launched and investment is solicited. The business input unit 120 inputs a description of the specific contents of the new business 20 as a business plan 200.

  The business plan document 200 lists and describes the breakdown items themselves. Of course, the business plan document 200 describes the content of each item. For example, the names and biographies of members who are engaged in the new business 20 are input to the “management team”. In the “Product / Service Summary”, the specific contents are described. For example, in the case of a portal site, the portal site is themed about what the theme is and what information is enumerated is described.

  In this way, the business plan 200 is created by describing the contents of each item, but it is not always necessary to fill in all the items, and when describing the new business 20 by providing other items In this case, another item is provided and input. Therefore, the input format may be arbitrary.

  The business input unit 120 may perform matching processing based on the description of the business plan 200 described above. That is, the business input unit 120 further inputs business information about the new business 20, and the setting unit 110 uses the business plan 200 and business information input by the business input unit 120 as indexes, and a plurality of consignors. A matching process is executed with the candidate, and a contract condition setting notification is transmitted to the matched consignor.

  For example, for each business plan 200, the type of business and the required investment amount are stored in a database. Then, for the business that the consignor candidate who is the investor wants to invest, the business input unit 120 displays the list of the corresponding business by inputting the type of business and the range of the desired transfer amount. And the selection process by a consignor candidate is performed by selecting from the list of applicable businesses. Upon receiving the selection process, the selection result is notified to the operator terminal 80. When the approval input is made by the business operator terminal 80, the matching process is completed.

  Accordingly, if the business plan 200 is uploaded, the business operator 10 can search for the investor via the trustee 50, while the consignor 40 determines the investee based on the uploaded business plan document 200. be able to. With the above matching function, matching between the consignor 40 and the business operator 10 can be realized, and complicated investment and stock issuance processing can be avoided at the time of matching, and a simple investment environment as the virtual corporation 60 can be realized.

  FIG. 4 shows an input screen for a business consignment contract according to this embodiment. The setting unit 110 displays a form for the business consignment contract between the consignor 40 and the consignor 50 and completes the contract condition 210 by inputting each item. Formally, the trustee 50 invests in the new business 20, while the contract is such that the ultimate beneficiary is the trustee 40. Accordingly, it is necessary to clarify that the consignor 40 bears a burden centering on the balance processing and the like and to make sure that the new business 20 is transferred to the consignor 40.

  The contract condition 210 is a condition item that enumerates matters to be observed by the contractor 40 and the trustee 50 in the contract. For example, as shown in the contract condition 210 shown in FIG. , Contract period, amount of outsourcing expenses, etc. Further, items specifying the contract condition 210 include a contract title, a business execution manager, and the like. The above contract conditions 210 are input by the setting unit 110 via the input form of FIG.

  FIG. 5 shows a transfer price and KPI input screen according to the present embodiment. The setting unit 110 inputs the company information 214 of the consignor 40 that is the partner who receives the transfer of the new business 20 and the transfer price 215 when the new business 20 is transferred from the trustee 50 to the consignor 40. The transfer price 215 is not determined after the business has grown and the value of the business has fluctuated, but in the state where the contract is concluded with the recognition that the transfer will be made with the consignor 40 in advance. Determine the price in advance.

  The setting unit 110 inputs this predetermined price as the transfer price 215 to the form 216. The transfer price 215 may be set as the amount paid by the consignor 40 according to the holding ratio, but may be set as the total amount of the entire stock. In this case, the amount paid by the consignor is the sum of the holding ratios other than the consignor.

  Thus, the amount set as the transfer price 215 and paid by the consignor 40 based on the set amount is an amount other than the interest of the consignor 40. The interest of the consignor 40 is the interest of the consignor 40 before the incorporation, and when the business is transferred after the incorporation, all the interests of the enterprise 10 and the trustee 50 are taken over. The transfer amount 215 in this case is an amount setting for determining the amount.

  Further, the form 216 is provided with an item for inputting a performance evaluation index 217 such as a so-called KPI, a business transfer commitment index or an important performance evaluation index. According to the achievement status of the business for this KPI, it is judged that the business transfer has been achieved. The stage of the business is most easily understood if it can be judged by relatively simple indicators such as sales and profits, but if it does not lead to actual sales, it is likely that it will lead to future sales. In many cases, it is determined that the transfer is acceptable. The degree of achievement in this case is called KPI.

  When the KPI is set by the input to the form 215, the business operator 10 thereafter inputs the achievement status of the business and the degree of achievement is monitored. Therefore, the trustee server 100 inputs the achievement status for the new business 20 in which the contract condition 210 is set by the setting unit 110 and the information of the virtual corporation 60 is input by the business input unit 120, and the input achievement status is set. An evaluation unit 155 for obtaining a performance evaluation index (KPI) based on the evaluation unit 155 is provided.

  The trustee server 100 further includes a permission unit 160 that accepts an input of a transition instruction to a corporation for the new business 20 when the performance evaluation index satisfies a predetermined standard. Accordingly, it is possible to prompt a determination as to whether incorporation or business transfer may be performed according to the achievement status of KPI.

  FIG. 6 shows a virtual corporation input setting screen according to the present embodiment. The business input unit 120 receives input of each item by displaying the form 220 shown in FIG. The business input unit 120 inputs name information 230 as data constituting the virtual corporation 60. The name information 230 includes items of company name, business purpose, head office location, representative director, and director. This name information 230 includes items to be described in the articles of incorporation when the virtual corporation 60 is transferred to a corporation.

  Further, the business input unit 120 inputs supplementary information 240. The supplementary information 240 includes items for the term of office, virtual shareholder, and virtual settlement month. Similar to the name information 230, the supplementary information 240 includes items to be described in the articles of incorporation when the virtual corporation 60 is transferred to a corporation.

  Further, the business input unit 120 inputs investment ratio information 250. In the investment ratio information 250, virtual investment ratios of the business operator 10, the consignor 40, and the trustee 50 are input. In addition, if a third-party allotment is expected, enter the virtual investment ratio of the recipient of the capital increase. The investment ratio information 250 further includes items of the number of virtual shares, the paid-in amount per virtual share, and the number of virtual test shares. Similar to the name information 230, the investment ratio information 250 includes items to be described in the articles of incorporation when the virtual corporation 60 is transferred to a corporation.

  As described above, when the contract condition 210 is input by the setting unit 110 and the name information 230 and the investment ratio information 250 are input by the business input unit 120, the registered item when the new business 20 is virtually incorporated is shown. It is input. As a result, the trustee server 50 sets the virtual corporation 60 in the internal database, and records the name information 230 and the investment ratio information 250 in association with the set virtual corporation 60. The virtual corporation 60 set and recorded in this way can be accessed only by the operator 10 and the consignor 40 related to the virtual corporation 60 by providing an access restriction by the authentication unit 180.

(About accounting information)
Then, the business operator 10 inputs the balance information such as the sales and expenses of the new business 20 and transmits it to the trustee server 100 from the business operator terminal 80 to update the accounting information of the virtual corporation 60. From the trustee server 100, the service usage fee is added to the expense in the balance information and transmitted to the trustee terminal 90.

  Specifically, information on income such as sales is excluded from the input balance information, items relating to expenditure are extracted, and summed in units of one month. The service usage fee of the fiduciary 50, which is a fixed management fee, is added to the monthly spending amount to make a monthly fee charge to the consignor 40. It may be simply the sum of expenditures, but in reality there are cases where sales are rising and income is rising. In that case, the difference between income and expenses may be corrected as a monthly spending amount and added to the service usage fee. More precisely, a cash flow calculation sheet may also be calculated as accounting information, and may be calculated as an amount to be charged when the cash flow falls below a predetermined amount.

  In addition, the accounting information is transmitted to the consignor terminal 90 as necessary. Further, accounting information including a profit and loss statement 300 shown in FIG. 7 and a balance sheet 310 shown in FIG. The outline of these will be described with reference to FIGS.

  FIG. 7 shows an outline of the virtual profit and loss statement according to the present embodiment. Various accounting information including the balance for business continuation such as sales and expenses is input to the business operator terminal 80 and transmitted to the trustee server 100. The balance input unit 130 performs processing for inputting the accounting information. The balance for business continuity included in various accounting information is, for example, information on accounts receivable when sales increase, information on payment when there is a payment to accounts receivable, and information on expenses when there is an expense. Includes information on various income and expenses, such as items of amount and expense, journal information as required, information on advance payments when payments are made, and information on salaries to employees. The accounting processing unit 140 converts the received balance information and accounting information into accounting information for each journal data by manually or automatically performing journal processing.

  The accounting processing unit 140 creates accounting information independently for each virtual corporation 60, but the virtual corporation 60 itself belongs to the corporation of the fiduciary 50. Therefore, before the new business 20 is made a new corporation, this accounting information is handled as the accounting information of the trustee 50, specifically, as data of another office. Therefore, when the company is transferred to a new corporation, the separated accounting information can be transferred to the new corporation as it is.

  As one result of the journalizing process, a profit and loss statement 300 shown in FIG. 7 is created. For example, when the input and journalized data is sales, the sales shown in FIG. 7 are calculated by adding the past sales and updated as accounting information. Since the expenses for launching are also entered together with the sales, other sales costs, gross profit, and other various data constituting the various profit and loss statements 300 are updated.

  FIG. 8 shows an outline of the balance sheet according to the present embodiment. As one result of the journalizing process, a balance sheet 310 shown in FIG. 8 is created. For example, when a fixed asset is purchased, the item of the fixed asset on the balance sheet 310 is updated, while the item of the current asset is updated in accordance with the increase or decrease of cash or deposits. In addition, various accounting information such as cash accounts, accounts receivable, accounts payable, expense books etc. will be updated for accounting convenience.

(About KPI and report data)
The progress of the new business 20 has been described mainly with respect to the accounting process, but not only the income and expenditure but also the progress of the new business is input from the business entity terminal 80. As the progress status, a specific report is created and input, and the achievement status of KPI is input. For example, when the number of registered users is set as the KPI, the number of registered users is updated from the business entity terminal 80 as needed.

  The evaluation unit 155 receives and inputs the performance evaluation index (KPI) transmitted from the business operator terminal 80, thereby determining, for example, the achievement status set on the input screen of FIG. For example, if the target number of registered users is 2000, the current number of registered users is 700, but it is not yet reached. Conversely, if the number of registered users is 2100, KPI is achieved. As described above, the evaluation unit 155 inputs the achievement status of the new business 20 and obtains a performance evaluation index (KPI) based on the input achievement status.

  The KPI has been described with a single index for simplification, but the permission status may be determined by a combination of a plurality of KPIs. For example, if all three indicators are not strictly satisfied, it may not be allowed, or only one of them may be accepted. Alternatively, it may be determined that permission is granted if any one of the conditions is satisfied and the acceptable standard is exceeded even if the other two are not achieved.

  By managing the achievement status of the KPI by the evaluation unit 155, when the predetermined condition is satisfied, for example, when the number of registered users exceeds 2000, the permission unit 160 is notified that the migration procedure is permitted. In response to the permission notification from the evaluation unit 155, the permission unit 160 permits the corporate transition process by the corporate transition unit 150. Specifically, notification from the permission unit 160 to the business entity terminal 80 and the entrustor terminal 90 is performed. Alternatively, a request for incorporation may be accepted from the business entity terminal 80 at any time, and may be accepted only when permitted by the permission unit 160. Alternatively, in the trustee server 100, a permission notice 160 may be received by the permission unit 160, and the consignor 40 may inspect the business for the business for which the permission notice has been accepted, and the business may be transferred to business transfer or legalization. When it is recognized, the system may be such that the operator 10 and the consignor 40 are contacted.

  Further, the reporting unit 170 uses the information on the virtual corporation 60 input by the business input unit 120, the profit and loss statement and balance sheet reflected by the accounting processing unit 140, and the performance evaluation index, about the new business 20. Report data 190 is created. However, the report data 190 is not transmitted to any other party, and access is restricted. Access permission is given to at least the company terminal 80 and the consignor terminal 90, but access rights are also given to other appropriate ones that are considering investment.

  In this manner, the authentication unit 180 sets access permission to various information related to the new business 20. When there is an access request for the report data 190, the authentication unit 180 determines access to the report data 190 based on the set access permission, and transmits the report data 190 when the access is permitted.

  FIG. 9 shows an overview of the equity allocation according to the present embodiment. As described above, after the virtual corporation 60 is established and the new business 20 progresses and the accounting process shown in FIGS. 7 and 8 progresses, the business transfer conditions are satisfied by satisfying the KPI set in FIG. Is established and an agreement is reached. In this case, the new business 20 and the virtual corporation 60 are transferred to a new corporation.

  Various conditions may be set for the transition to a new legal entity. In this case, the permission unit 160 may determine whether or not the transition procedure is possible, and may permit the transition to the new legal entity if permitted. In this case, the evaluation unit 155 may manage the KPI achievement status to notify the permission unit 160 that the transition procedure is permitted when a predetermined condition is satisfied.

  Since the matters necessary for the Articles of Incorporation have already been completed upon the transition to a new corporation, the corporation transition section 150 presents information on the virtual corporation 60 including the name information 230 as information for registration of the corporation, The profit and loss statement 300 and the balance sheet 310 processed by the processing unit 140 are presented as corporate accounting information. In this case, the corporate transfer unit 150 displays the transfer price 215 when an instruction to transfer to the corporate for the new business 20 is input. In addition, we will formally establish a new corporation and transfer the business.

  FIG. 10 is a flowchart of virtual corporation setting according to the present embodiment. First, in order to establish the virtual corporation 60, the business input unit 120 inputs the business plan 200 shown in FIG. 3 (step S410). Next, the setting unit 110 sets the transfer destination company and transfer price as shown in FIG. 5 (step S420). Then, as illustrated in FIG. 4, the setting unit 110 sets the contract condition 210 (step S430).

  Further, as shown in FIG. 6, the business input unit 120 inputs and sets the investment ratio information 250 as a virtual investment ratio (step S440). At this time, the business input unit 120 inputs name information 230 and supplementary information 240. By inputting and setting the above various information, the virtual corporation 60 is established in the fiduciary 50 and the fiduciary server 100 (step S510), and a series of processes related to the input setting is completed.

  FIG. 11 is a flowchart of the accounting process of the virtual corporation according to the present embodiment. First, as described with reference to FIG. 10, since the virtual corporation 60 is established in the trustee 50 and the trustee server 100 (step S <b> 510), the balance input / output unit 130 inputs the balance relating to the new business 20 to the virtual corporation 60. Then, a process of reflecting the input / output balance on the profit and loss statement 300 shown in FIG. 7 and the balance sheet 310 shown in FIG. 8 is executed (step S520). The balance process in step S520 is continuously executed every time a balance is generated as long as the new business 20 before incorporation is continued.

  When the corporate transfer is finally approved and the business transfer contract is finalized, the process proceeds to corporate transfer and stock issue procedures. Therefore, as described with reference to FIG. 9, a series of information necessary for corporate registration is displayed to promote corporate transition, and based on this, formal corporate registration and articles of incorporation are created (step S540). After that, the business transfer to the consignor 40, which is the transfer destination company, is completed (step S550), and a series of processing ends.

  FIG. 12 shows an outline of automatic creation of the articles of incorporation when a corporation is established according to the present embodiment. As shown in FIG. 6, necessary items for corporate registration and the creation of articles of association have been prepared, so the articles of incorporation can be automatically created by applying them to the form. That is, a form for submission is prepared in advance as data, and information regarding the virtual corporation 60 including the name information 230 is embedded in this form.

  Specifically, a form of articles of incorporation is prepared as shown in FIG. A plurality of patterns may be prepared for the form of the articles of incorporation, and one of them may be selected. Since there are different parts of the form for each company, leave that part blank. For example, in the example of FIG. 12, since there is a blank for the company name at the top and Article 1, the company name included in the name information 230 of FIG. 6 is applied here. Since there is a blank for business purpose in Article 2, the business purpose included in the name information 230 of FIG. 6 is applied here. Since there is a blank for the head office location in Article 3, the head office location included in the name information 230 of FIG. 6 is applied here.

  As described above, the simple articles of incorporation can be automatically created by applying various information input in the form 220 of FIG. 6 to the form of the articles of incorporation shown in FIG. The created form of the Articles of Incorporation can be transferred to the registration procedure immediately by printing, but it may be modified in a form that can be added and modified as necessary, and necessary items may be added as appropriate. As described above, the form of the articles of incorporation according to the present embodiment is not limited to the submitted document itself, but only the text that can be converted into the articles of incorporation by copying the previous stage of the submitted document that can be revised or amended. Including the output of. As a result, it is possible to prepare to be able to be a corporation at any time from the business operation stage, and it is possible to immediately compile registration-related documents even when it is decided to move to a corporation.

  FIG. 13 shows an outline of bill creation related to business transfer according to the present embodiment. After the establishment of the corporation is completed, the business transfer procedure is performed. At this time, as described with reference to the transfer price 215 in FIG. And since the consignor 40 takes over the equity other than the consignor 40, the consignor pays the transfer price 215 at that time. For that purpose, the bill 600 shown in FIG. 13 is issued and sent from the trustee 50 to the consignor 40, so that the business transfer procedure is performed.

  According to the present embodiment, the virtual corporation 60 is established by setting the contract conditions 210 between the consignor 40 and the trustee 50 for the new business 20 and inputting the name information 230 and the like for the virtual corporation 60. To do. Furthermore, accounting information for the virtual corporation 60 can be created by inputting a balance for business continuity and reflecting it in the profit and loss statement 300 shown in FIG. 7 and the balance sheet 310 shown in FIG.

  Since accounting is performed by the trustee 50 as the outside of the entity of the consignor 50, the new business 20 can be recorded as an expense item, not as an asset item, from the consignor 40. In this way, while forming a business entity related to accounting as a virtual corporation 60, when an instruction to transfer to a corporation is given, information relating to the registration of a virtual corporation consisting of this new business and information relating to accounting may be presented immediately. As a result, the transition to a corporation and the transfer of business can proceed smoothly.

  By not assigning the virtual corporation 60 to either the business operator 10 or the consignor 40, the business operator 10 can concentrate on the business, and the consignor 40 only needs to consider investing. On the other hand, all information necessary for business transfer is collected in the trustee server 100. Therefore, by accessing the trustee server 100, the current status of the new business 20 can be confirmed, and the status that the machine is sufficiently matured enough to shift to business transfer can be easily determined. As a result, it is possible to provide an environment that makes it easy for many applicants to make an investment and makes it easier for those who want to start a business.

  As mentioned above, although this invention was demonstrated using the Example, the technical scope of this invention is not limited to the range as described in the said Example. It will be apparent to those skilled in the art that various modifications or improvements can be made to the above-described embodiments. 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.

Operator 10, new business 20, entrustor 40, entrustor 50, virtual corporation 60, operator terminal 80, entrustor terminal 90, entrustor server 100, setting unit 110, business input unit 120, balance input unit 130, accounting Processing unit 140, corporation transition unit 150, reporting unit 170, authentication unit 180, report data 190, business plan 200, contract conditions 210, name information 230, investment ratio 250, profit and loss statement 300, balance sheet 310

Claims (7)

A setting section for setting contract terms between a contractor and a trustee for a new business;
A business input unit for inputting virtual business information including a business plan of the new business, an investment ratio when the new business is incorporated, and name information of the new business;
For the new business in which the contract conditions are set and the virtual corporation information is input, a balance input unit for inputting a balance for business continuity;
An accounting processing unit that creates a claim for expenses from the trustee to the consignor according to the contract conditions for the balance input by the balance input unit and reflects it in the income statement and balance sheet for the new business When,
When an instruction to shift to a corporation is input for the new business, the virtual corporation information is presented as information for registration of the corporation, and the profit and loss statement and the balance reflected by the accounting processing unit Corporate transition department presenting a table as accounting information of the corporate;
Accounting system. The corporation transition department prepares a articles of incorporation for submission by embedding the virtual corporation information in a form of the prescribed articles of incorporation when an instruction to migrate to a corporation is input for the new business, for registration of the corporation Issue a request for the transfer cost of the new business upon receiving confirmation input that the registration procedure of the corporation has been completed,
The accounting system according to claim 1. For the new business in which the contract conditions are set by the setting unit and the virtual corporation information is input by the business input unit, an achievement status is input, and an evaluation for obtaining a performance evaluation index based on the input achievement status And
When the performance evaluation index satisfies a predetermined standard, a permission unit that receives an input of a transition instruction to a corporation for the new business,
The accounting system according to claim 1 or 2, further comprising: A reporting unit for creating report data on the new business based on the virtual corporation information, the performance evaluation index, and the profit and loss statement and balance sheet reflected by the accounting processing unit;
When access permission is set for various information related to the new business, and when there is an access request for the report data, access to the report data is determined based on the set access permission, and access is permitted. An authentication unit for transmitting the report data;
The accounting system according to claim 3, further comprising: The business input unit further inputs a transfer price when transferring the new business from the trustee to the consignor,
The corporation transition unit, when a transition instruction to a corporation is input for the new business, include the ratio of the share other than the consignor in the transfer price in the request for the transfer cost of the new business,
The accounting processing system according to claim 2. The business input unit further inputs business information about the new business,
The setting unit performs matching processing with a plurality of consignor candidates using the business plan and the business operator information input by the business input unit as an index, and for a matched consignor, Send contract settings notification,
The accounting processing system in any one of Claims 1-5. A setting step for setting contract terms between a contractor and a trustee for a new business;
A business input step of inputting virtual corporate information including the business plan of the new business, the investment ratio when the new business is incorporated, and the name information of the new business;
A balance input step for inputting a balance for business continuation for the new business in which the contract conditions are set and the virtual corporation information is input,
An accounting process step of creating a claim for expenses from the trustee to the consignor in accordance with the contract conditions and reflecting it in the income statement and balance sheet for the new business for the balance input in the balance input step When,
When an instruction to shift to a corporation is input for the new business, the virtual corporation information is presented as information for registration of the corporation, and the profit and loss statement and the balance reflected in the accounting step A corporate transition step of presenting a table as accounting information of the corporate;
Accounting method including.