JP2019135631A - Financial statement interpretation support device, and computer program - Google Patents

Abstract

To quickly and inexpensively give a correct interpretation of a business situation graspable from a financial statement to a person having insufficient knowledge about accounting.SOLUTION: A financial statement data that a server 200 has received and standardized from a client is sent to a main control section 222. The main control section 222 sends the financial statement data to a first determination section 223. The first determination section 223 determines that a financial statement in the financial statement data corresponds to which of a large number of financial conditions recorded in a first recording section 223A, and reads out evaluation data in association with the corresponding evaluation condition from the first recording section 223A. The evaluation data is sent from the main control section 222 to a second determination section 225. The second determination section 225 determines that the evaluation data corresponds to which of a large number of financial conditions recorded in the second recording section 225A, and reads out interpretation data in association with the corresponding interpretation condition from the second recording section 225A. The interpretation data is sent to the client.SELECTED DRAWING: Figure 5

Description

  The present invention relates to a technique for evaluating a business condition from financial statements or data thereof.

  The financial situation of corporations (including individual business owners, the same shall apply hereinafter) is constantly changing, and it is extremely difficult to obtain a complete and comprehensive picture. Therefore, as a technique for cutting out and recording a certain moment in the financial situation and making it observable, or as a technique for recording only a change during a certain period and making it observable, a description method of financial statements Technology has developed. In other words, this is an attempt to grasp the whole flowing situation by some kind of simplification and standardization of the flowing situation, and it can be said to be an attempt to grasp even the future situation.

  By the way, for many managers in the world, it is a heavy burden to “read” financial statements. It is important to read the financial statements with the above characteristics correctly, that is, at least correctly interpret the current state of management of the corporation that can be grasped from the financial statements. Financial statements are only useful if they can be correctly interpreted. For example, management can correctly determine how to act for the future.

However, “reading” financial statements requires some knowledge and experience about accounting, and reading financial statements is by no means easy. On the contrary, there are a significant percentage of small business owners who cannot read financial statements.
Such managers generally have a tax accountant, accountant, or other specialist show the financial statements of the corporation they manage and read the financial statements on their behalf. In other words, ask experts to interpret the financial statements, and if necessary, give advice on choices that will be needed in future management. However, requesting such a service from an expert is usually complicated, but it usually takes some time to receive the service, and the cost for receiving such a service is generally high.
For these reasons, particularly in small and medium-sized enterprises, there are situations where managers are not fully utilizing financial statements.

  The invention of the present application is intended to allow a person who lacks knowledge and experience in accounting to read financial statements to quickly and inexpensively give a correct interpretation of business conditions that can be grasped from financial statements. The challenge is to provide technology.

In order to solve the above-mentioned problems, the present inventor has conducted research. As a result, the following findings were obtained.
Financial statements can of course be created manually. However, in recent years, financial statements are made using almost 100% software installed on a computer. For corporations of a certain size or larger, the software (accounting software) used to prepare financial statements is often specially ordered by each corporation. On the other hand, if it is a corporation of a certain size or less, the accounting software used to prepare the financial statements is a commercial product (whether paid or free). )) Software, which is almost the case with SMEs.
There are not many types of ready-made accounting software used by SMEs. Looking at the accounting software market used by Japanese SMEs, the top 3 accounting software has gained over 80% of the market share. Financial statements that can be generated by each accounting software are standardized to some extent due to their nature. For example, financial statements generated by any accounting software (balance sheet, profit and loss balance sheet, etc.) can be expressed by looking at the balance sheet as “assets”, “liabilities” and “ It always includes the item “Net assets”. The “Assets” section of the balance sheet always includes the items “current assets” and “fixed assets”, and more detailed items are listed below them. The “Liabilities” section always includes the items “Current Liabilities” and “Fixed Liabilities”, and more detailed items are listed below them. “Net assets” includes the item “Shareholders' equity” and some other items as necessary. Below these are more detailed items. Yes.
In view of such circumstances, the inventor of the present application is a financial statement that is stylized at a considerable level without having to read the financial statements in detail by a specialist such as a tax accountant or accountant, such as `` reading ''. I thought that the reading could be stylized. For financial statements that are not stylized, it is difficult to adopt the method of stylizing how to read the financial statements, but fortunately, SMEs use off-the-shelf accounting software as described above. Therefore, it is considered that there is no difficulty in applying the above method. Of course, when the reading of financial statements is standardized, the accuracy will be less than that of “reading” by experts, but in the first place the managers of small and medium-sized businesses that are not able to read the financial statements sufficiently Is still worth it.
Based on such knowledge, the present inventor has made the present invention.

The present invention is as follows.
The present invention is capable of communicating with a predetermined client device via a network, and each of a plurality of items and each of the plurality of items that are standardized from the client device so as to satisfy a predetermined convention. Interpretation of financial statements, which is intended to receive financial statement data, which is data about financial statements including linked figures, and to support interpretation of business conditions based on the received financial statement data It is a support device.
The financial statement interpretation support device is associated with a receiving unit that receives the financial statement data from the client device, and a specific item that is a specific item among the multiple items included in the financial statement. In addition, a plurality of evaluation values, which are data output when a plurality of the numerical values satisfy an evaluation condition that is a predetermined condition, are recorded in a state of being associated with a plurality of different evaluation conditions. A numerical value associated with a number of the items included in the financial statement identified by the financial statement data received by the one recording unit and the receiving unit is the value of the evaluation condition recorded in the first recording unit It is determined whether or not it matches any of the evaluation conditions, and when the evaluation conditions recorded in the first recording unit match, the at least one evaluation condition that matches is mutually matched. At least one of the evaluation conditions associated with the evaluation data read by the first determination unit, and a first determination unit that reads at least one of the associated evaluation data from the first recording unit The user operating the client device knows the interpretation of the financial statements, which is output when one satisfies an interpretation condition that is a condition determined by a predetermined combination of at least one evaluation condition. A plurality of interpretation data, which is data that can be recorded, a second recording unit that records the data in a state associated with the interpretation condition, and the evaluation condition associated with the evaluation data read by the first determination unit. When the interpretation condition recorded in the second recording unit is matched, the solution associated with the matched at least one interpretation condition is connected to the solution. A second determination unit that reads at least one piece of data from the second recording unit, and the interpretation data read by the second determination unit are transmitted to the client device via the network. And a transmission unit.
This financial statement interpretation support device receives financial statement data from a client device operated by a user. Financial statement data is data that identifies financial statements. The financial statements are stylized based on certain conventions and contain a number of items each associated with a numerical value. Such financial statement data is data that can be generated by accounting software used by each user. However, the accounting software used by each user basically needs to be a ready-made product.
The financial statement interpretation support apparatus has a first recording unit. The first recording unit records a plurality of evaluation conditions. Each evaluation condition is associated with the evaluation data in a one-to-one correspondence. Each evaluation condition is different from each other, but some evaluation data may be different or may be the same. The evaluation condition is a condition to be satisfied by a specific item (more specifically, a plurality of specific items) that is a specific item among items included in the financial statements and a numerical value associated with each of the specific items. For example, it is assumed that items A1 to A30 exist in the financial statements, and a numerical value is associated with each item. For example, if sales are XX million yen, “sales” is an item, and “XX” of XX million yen is a numerical value. In such a case, for example, “the numerical value associated with the item A1 is larger than the numerical value associated with the item A2” or “the numerical value associated with the item A1 is A2 Is smaller than the numerical value associated with the item "" or "the numerical value associated with the item A3 and the numerical value associated with the item A4 is associated with the item A5. The value obtained by dividing by the numerical value that is obtained is greater than 0.8. On the other hand, the evaluation data is data for evaluating the financial statements, and more specifically, data for evaluating items not included in the financial statements. Data that evaluates items not included in the financial statements into, for example, good, bad, normal three levels, or five levels is evaluation data.
The evaluation data may be provided to the client device in the same manner as the interpretation data, but need not be provided.
The evaluation data described above is read from the first recording unit as follows. In other words, when financial statement data is sent from the client device, the first determination unit determines that a plurality of specific items in the financial statements specified by the financial statement data and numerical values associated with them are the first ones. It is determined whether or not the evaluation condition is recorded in advance in one recording unit. When a plurality of specific items in the financial statements and the numerical values associated with them match the evaluation conditions recorded in advance in the first recording section, the evaluation data associated with the matched evaluation conditions Is read from the first recording unit by the first determination unit. The evaluation data read by the first determination unit is at least one, and there may be a plurality. In the evaluation conditions, the condition that “the numerical value associated with the item of A1 is larger than the numerical value associated with the item of A2” and “the numerical value associated with the item of A1 are: Like the condition of “smaller than the value associated with the item of A2”, or “the value associated with the item of A1 is the same as the value associated with the item of A2” If there is a condition that "there is a certain condition" and the combination of all of these conditions becomes the entire set of elements that can be created by the combination of the numerical values of A1 and A2, then at least one Since all the financial statements satisfy the evaluation condition, as a result, the first determination unit always reads at least one evaluation data from the first recording unit.
As described above, in the financial statement interpretation support device of the present invention, it is specified by the financial statement data sent from the client device by using the fact that the financial statement is standardized without performing any special operation or the like. When a plurality of specific items in the financial statements to be processed and numerical values linked to them satisfy a predetermined evaluation condition, so-called standardized evaluation data linked to the evaluation condition Is supposed to generate. In other words, the process in which the first determination unit generates the evaluation data in the present invention is a regular process utilizing the fact that the financial statement data is a regular one. Although described as generation, this evaluation data is selected from those originally prepared. The standardized process of simply selecting the evaluation data performed by the first determination unit of the financial statement interpretation support apparatus of the present application is extremely simple, can be executed in a short time, and is requested from an expert. The cost can be reduced as compared with the case of performing the above. In addition, the financial statement interpretation support apparatus of the present invention may generate financial statements or financial statement data that can be generated by existing accounting software, and generate existing accounting software used by most small and medium enterprises. It can accommodate most possible financial statements or financial statement data. This means that evaluation data can be generated from financial statement data created by existing accounting software used by many small and medium enterprises.
And the financial statement interpretation assistance apparatus by this application is provided with the 2nd recording part and the 2nd determination part as mentioned above. Interpretation data is recorded in advance in the second recording unit. There are a plurality of interpretation data, each of which is associated with an interpretation condition. Each interpretation data is associated with at least one of the evaluation conditions recorded in the first recording unit. One evaluation condition or a combination of a plurality of evaluation conditions associated with the interpretation data is an interpretation condition. When the evaluation condition associated with the evaluation data read by the first determination unit matches the interpretation condition recorded in the second recording unit, the second determination unit matches the at least one interpretation condition that is matched. The interpretation data associated with each other is read from the second recording unit. In this case, there may be one interpretation data to be read out, or there may be plural interpretation data when a plurality of interpretation conditions are satisfied.
In such a financial statement interpretation support apparatus, it is possible to determine whether or not at least one evaluation condition associated with the evaluation data read out by the first determination unit matches the interpretation condition without performing a special operation or the like. The interpretation data recorded in advance in the second recording unit in a state associated with the matching interpretation condition is selected and read from the second recording unit. The standardized process of simply selecting the interpretation data performed by the second determination unit of the financial statement interpretation support apparatus of the present application is extremely simple, can be executed in a short time, and is requested from an expert. The cost can be reduced as compared with the case of performing the above.
The interpretation data is sent to the client device used by the user. For example, if the client device includes a display, the client device that has received the interpretation data performs a display based on the interpretation data on the display. The user can interpret the financial statements by looking at the display. In the above example, it is explained that the user can visually understand the interpretation of the financial statements by looking at the above-mentioned display shown on the display. However, the user knows the evaluation of the business condition from the interpretation data. The method of obtaining is not limited to visual, and may be realized by voice, for example. That is, the user only needs to be able to receive financial statement interpretation support by one of the five senses based on the interpretation data. If the display on the display allows the user to understand the interpretation of the financial statements, the display may be, for example, a symbol indicating the business condition, or the interpretation of the financial statements depending on the size. Or a numerical value indicating the business condition, or a sentence (text) explaining the financial statement or explaining the business condition. That is, the interpretation data may be text data. The same applies to advice data described later.
That is, according to the financial statement interpretation support apparatus, by receiving the interpretation data, the user can receive support for interpretation of the financial statements or correctly interpret the financial statements. For this purpose, the processes performed by the financial statement interpretation support apparatus, mainly performed by the first determination unit and the second determination unit, are both stylized as described above, and are low in cost. Takes less time. In addition, as described above, since the financial statement interpretation support apparatus can deal with stylized financial statement data, a financial ratio generated by accounting software used in a small proportion of small and medium enterprises. Interpretation data can be generated based on the various table data. Such an apparatus for supporting interpretation of financial statements can be meaningful for many small businesses.

The financial statement interpretation support apparatus according to the present invention may include a scoring unit that generates a numerical value indicating whether the business condition is good or not based on the evaluation data read by the first determination unit. In this case, the transmission unit may transmit numerical data generated by the scoring unit to the client device via the network.
When the client device receives the numerical data generated by the scoring unit, the user can intuitively grasp the quality of the management state based on the numerical value.
The scoring unit may generate the numerical value after performing predetermined weighting on at least one of the evaluation data read by the first determination unit. For example, when the total number of read evaluation data is scored and some evaluation data is read, 1.5 is added instead of 1, or some evaluation data is read. In this case, 0.8 is added instead of 1. Appropriate weighting makes it possible to create numerical values that are more in line with business conditions.
Since the processing performed by the scoring unit described above is a typical one, the cost is low and the time is not so long.

Although not limited thereto, the financial statement interpretation support apparatus of the present invention is read by the evaluation condition associated with the evaluation data read by the first determination unit, and read by the second determination unit. At least one of the evaluation conditions and the client device, which is output when at least one of the interpretation conditions associated with the interpretation data is satisfied with an advice condition that is a predetermined condition; A third record for recording a plurality of pieces of advice data, which is data that allows a user who operates according to a combination of interpretation conditions to know management advice based on the financial statements in a state linked to the advice conditions. And the evaluation condition associated with the evaluation data read by the first determination unit And when the interpretation condition associated with the interpretation data read by the second determination unit matches the advice condition recorded in the third recording unit, the at least one of the matched A third determination unit that reads at least one piece of the advice data associated with the advice condition from the third recording unit, and the transmission unit is read by the third determination unit The advice data may be transmitted to the client device via the network.
According to the above evaluation data, the user can know the evaluation of the business condition that can be read from the financial statements, and according to the above-mentioned interpretation data, the user can read the business condition that can be read from the financial statements. Can be understood. However, if the user can obtain advice based on the evaluation and interpretation of the management status that can be read from the financial statements without being limited thereto, the user can perform more correct management based on the advice. If the financial statement interpretation support device includes the third recording unit and the third determination unit as described above, the user sends advice data, which is data that allows the user to know management advice based on the financial statements, to the client device. Makes it possible.
In this case, the financial statement interpretation support apparatus includes the third recording unit and the third determination unit as described above. Advice data is recorded in advance in the third recording unit. There are a plurality of pieces of advice data, each of which is associated with an advice condition. Each piece of advice data is associated with at least one of an evaluation condition recorded in the first recording unit and an interpretation condition recorded in the second recording unit. One evaluation condition or interpretation condition associated with the advice data, or a plurality of combinations of evaluation conditions and interpretation conditions is the advice condition. The third determination unit includes an evaluation condition associated with the evaluation data read by the first determination unit and an interpretation condition associated with the interpretation data read by the second determination unit. In the case where the advice condition recorded in the above is matched, the advice data associated with at least one matched advice condition is read from the third recording unit. In this case, there may be one piece of advice data to be read or a plurality of pieces of advice data.
In such a financial statement interpretation support apparatus, at least one associated with the evaluation data read by the first determination unit is obtained by using the fact that the evaluation condition and the interpretation condition are standardized without performing a special operation or the like. By determining whether or not at least one interpretation condition associated with one evaluation condition and the interpretation data read out by the second determination unit matches the advice condition, the condition is associated with the matched advice condition in advance. The advice data recorded in the third recording unit is selected and read from the third recording unit. The process of selecting advice data is a standardized process, can be executed in a short time, and can be reduced in cost compared to a case where a request is made to an expert. In addition, because advice data is generated based on evaluation conditions and interpretation conditions generated from the evaluation conditions, it can be applied to accounting software that can generate evaluation conditions, that is, most accounting software used by SMEs. This is also an advantage of this financial statement interpretation support apparatus.
When the financial statement interpretation support apparatus transmits advice data to the client apparatus, the financial statement interpretation support apparatus transmits the advice data from the transmission unit via the network only when the user charges. It may be transmitted to the client device.

Although not limited thereto, the financial statement interpretation support apparatus according to the present invention is a software that automatically determines which financial accounting software the financial statement data received by the receiving unit is generated by. A determination unit may be provided.
As a result, the financial statement interpretation support device can correctly reproduce the financial statements from the financial statement data, regardless of which financial statement data generated by multiple types of accounting software is received by the financial statement interpretation support device. At the same time, it is possible to correctly grasp each item included in the financial statements as planned.

The inventor of the present application also proposes a method executed by the financial statement interpretation support apparatus as one aspect of the present invention. The effect of this method is equivalent to the effect of the financial statement interpretation support apparatus according to the present invention.
An example of the method is that a number of items and a number of the items that are configured to be able to communicate with a predetermined client device via a network and are configured to satisfy a predetermined convention from the client device. It is designed to receive financial statement data, which is data about the financial statements including numerical values linked to each other, and to support interpretation of business conditions based on the received financial statement data This is a method executed by the financial statement interpretation support apparatus.
The method includes: a reception process of receiving the financial statement data from the client device, which is executed by the financial statement interpretation support device; and a specification that is a specific item among the multiple items included in the financial statement A plurality of evaluation values, which are data output when a plurality of the numerical values associated with an item satisfy a predetermined evaluation condition, are respectively associated with a plurality of different evaluation conditions. A first recording process that is recorded in the first recording unit in a state of being recorded, and numerical values associated with a number of the items included in the financial statements specified by the financial statement data received in the receiving process, A determination is made as to whether any of the evaluation conditions recorded in one recording unit is met, and if the evaluation condition is recorded in the first recording unit, the match is determined A first determination step of reading at least one of the evaluation data associated with at least one of the evaluation conditions from the first recording unit; and association with the evaluation data read out in the first determination step A user operating the client device that is output when at least one of the evaluation conditions satisfied satisfies an interpretation condition that is a condition determined by a predetermined combination of the at least one evaluation condition; A second recording process for recording a plurality of interpretation data, which is data that can be used to understand the interpretation of the financial statements, in the second recording unit in a state linked to the interpretation conditions, and reading in the first determination process If the evaluation condition associated with the evaluated data matches the interpretation condition recorded in the second recording unit, at least the matching condition A second determination process of reading at least one interpretation data associated with one interpretation condition from the second recording unit, and the interpretation data read in the second determination process via the network And transmitting to the client device via a transmission process.

The inventor of the present application also proposes, as one aspect of the present invention, a computer program for causing a predetermined general-purpose computer to function as the financial statement interpretation support apparatus. The effect of the computer program is equal to the effect of the financial statement interpretation support apparatus according to the present invention, and it is possible to cause a predetermined computer to function as the financial statement interpretation support apparatus according to the present application.
The computer program as an example is configured to communicate with a predetermined client device via a network, and from the client device, a number of items and a number of the items that are standardized so as to satisfy a predetermined convention. To receive financial statement data, which is data about financial statements including each of them and a numerical value linked to each other, and to support interpretation of business conditions based on the received financial statement data A computer program for causing a predetermined computer to function as a financial statement interpretation support apparatus.
The computer program associates the computer with a receiving unit that receives the financial statement data from the client device, and a specific item that is a specific item among the multiple items included in the financial statement. A plurality of evaluation values, which are data output when a plurality of the given numerical values satisfy an evaluation condition that is a predetermined condition, are recorded in a state associated with a plurality of different evaluation conditions. The evaluation condition in which numerical values associated with a number of the items included in the financial statement specified by the financial statement data received by the first recording unit and the receiving unit are recorded in the first recording unit When the evaluation condition recorded in the first recording unit is matched, at least one of the matching is determined. The evaluation data associated with the evaluation condition of the first determination unit that reads at least one of the evaluation data from the first recording unit, and the evaluation data that is associated with the evaluation data read by the first determination unit A user operating the client device is output when at least one of the evaluation conditions satisfies an interpretation condition that is a condition determined by a predetermined combination of at least one of the evaluation conditions. A plurality of interpretation data, which is data that can be interpreted, and a second recording unit that records the interpretation data in association with the interpretation condition, and the evaluation data read by the first determination unit When the evaluation condition that has been matched with the interpretation condition recorded in the second recording unit, the evaluation condition that matches the at least one interpretation condition that has been matched. A second determination unit that reads at least one of the interpretation data associated with the second recording unit, and the interpretation data read by the second determination unit to the client device via the network A computer program for causing a transmitter to function as a transmitter.

The figure which shows the whole structure of the system containing the server which is a financial statement interpretation assistance apparatus by one Embodiment. The figure which shows the external appearance of the client contained in the system shown in FIG. The figure which shows the hardware constitutions of the client contained in the system shown in FIG. The block diagram which shows the functional block produced | generated inside the client contained in the system shown in FIG. The block diagram which shows the functional block produced | generated inside the server contained in the system shown in FIG. The figure which shows an example of the image displayed on the display of the client shown in FIG. The figure which shows an example of the balance sheet in the financial statement identified by financial statement data. The figure which shows an example of the income statement in the financial statement identified by financial statement data. The figure for demonstrating notionally the content of the data recorded on the 1st recording part of the server. The figure for demonstrating notionally the content of the data recorded on the 1st recording part of the server. The figure for demonstrating notionally the content of the data recorded on the 2nd recording part of the server. The figure which shows the other example of the image displayed on the display of the client shown in FIG. The figure which shows the further another example of the image displayed on the display of the client shown in FIG. The figure for demonstrating notionally the content of the data recorded on the 3rd recording part of the server.

  Hereinafter, a preferred embodiment of the present invention will be described with reference to the drawings.

FIG. 1 schematically shows the overall configuration of a preferred embodiment of a system including a financial statement interpretation support apparatus of the present invention.
The system according to the embodiment includes a plurality of clients 100-1 to 100 -N (hereinafter sometimes simply referred to as “client 100”) and a server 200. All of these can be connected to the network 400.
Network 400 is the Internet in this embodiment, although not limited thereto.
The client 100 in this embodiment corresponds to the client device in the present application. The server 200 in this embodiment corresponds to the financial statement interpretation support apparatus referred to in this application.

  The client 100 includes a computer. More specifically, the client 100 in this embodiment is configured by a general-purpose computer.

Next, the configuration of the client 100 will be described. The configurations of the clients 100-1 to 100-N can be said to be the same in relation to the financial statement interpretation support apparatus according to the present invention.
The client 100 is a mobile phone, a smartphone, a tablet, a notebook computer, a desktop computer, or the like. All of them are capable of communicating via the network 400, and by installing a computer program to be described later, function blocks to be described later can be generated therein, and processing to be described later can be executed. However, other specifications are not particularly limited as long as it is possible.
For example, if the client 100 is a smartphone or a tablet, the client 100 as a smartphone may be, for example, iPhone manufactured and sold by Apple Japan, or the client 100 as a tablet is manufactured by Apple Japan, An iPad for sale may be used. If the client 100 is composed of a notebook personal computer, desktop personal computer, or the like, any of them may be commercially available. Hereinafter, although not limited to this, the discussion proceeds as if the client 100 is a smartphone.

An example of the appearance of the client 100 is shown in FIG.
The client 100 includes a display 101. The display 101 is for displaying a still image or a moving image, and a known or known one can be used. The display 101 is a liquid crystal display, for example. The client 100 also includes an input device 102. The input device 102 is for a user to make a desired input to the client 100. A known or well-known input device 102 can be used. The input device 102 of the client 100 in this embodiment is a button type, but is not limited to this, and a numeric keypad, a keyboard, a trackball, a mouse, or the like can also be used. In particular, when the client 100 is a notebook personal computer or a desktop personal computer, the input device 102 will be a keyboard, a mouse, or the like. When the display 101 is a touch panel, the display 101 also functions as the input device 102, and this is the case in this embodiment.

The hardware configuration of the client 100 is shown in FIG.
The hardware includes a central processing unit (CPU) 111, a read only memory (ROM) 112, a random access memory (RAM) 113, and an interface 114, which are interconnected by a bus 116.
The CPU 111 is an arithmetic device that performs arithmetic operations. For example, the CPU 111 executes a process described later by executing a computer program recorded in the ROM 112 or the RAM 113. Although not shown, the hardware may include a hard disk drive (HDD) or other large capacity recording device, and the computer program may be recorded in the large capacity recording device.
The computer program here includes at least a computer program for causing the client 100 to execute a process described later (for example, a process for displaying an image described later on the display 101). This computer program may be preinstalled in the client 100 or may be installed afterwards. The installation of the computer program on the client 100 may be performed via a predetermined recording medium such as a memory card, or may be performed via a network such as a LAN or the Internet.
The ROM 112 records computer programs and data necessary for the CPU 111 to execute processing to be described later. The computer program recorded in the ROM 112 is not limited to this, and if the client 100 is a smartphone, for example, a computer program or data for executing a call or an e-mail necessary for the client to function as a smartphone. It is recorded. The client 100 is also capable of browsing a home page based on data received via the network 400, and a known web browser is implemented to enable this. The client 100 may have accounting software installed. The accounting software is a cloud type and may not exist in the client 100. More specifically, the client 100 only needs to be able to transmit financial statement data to be described later to the server 200 as will be described later, so that it is possible to record financial statement data generated by another computer. If so, that's fine. That is, the client 100 may not be involved in the function of generating financial statement data at all.
The RAM 113 provides a work area necessary for the CPU 111 to perform processing. In some cases, the above-described computer program and data (a part thereof) may be recorded.
The interface 114 exchanges data between the CPU 111 and the RAM 113 connected via the bus 116 and the outside. The display 114 and the input device 102 are connected to the interface 114. The operation content input from the input device 102 is input to the bus 116 from the interface 114. As is well known, image data for displaying an image on the display 101 is sent from the bus 116 to the interface 114 and output from the interface 114 to the display 101. The interface 114 is also connected to a transmission / reception mechanism (not shown) which is a publicly known means for communicating with the outside via the network 400 which is the Internet. Data can be transmitted and data can be received via the network 400. The transmission / reception of data via the network 400 may be performed by wire or wirelessly. For example, when the client 100 is a smartphone, such communication will normally be performed wirelessly. As long as it is possible, the configuration of the transmission / reception mechanism may be a known or well-known configuration. Data received from the network 400 by the transmission / reception mechanism is received by the interface 114, and data passed from the interface 114 to the transmission / reception mechanism is transmitted to the outside, for example, the server 200 via the network 400 by the transmission / reception mechanism. It is supposed to be sent.

When the CPU 111 executes the computer program, a functional block as shown in FIG. 4 is generated in the client 100. The following functional blocks may be generated by the functions of the above-described computer program for causing the client 100 to function as the client device of the present invention, but the above-described computer program and the OS installed in the client 100 It may be generated in cooperation with other computer programs.
In the client 100, an input unit 121, a main control unit 122, an image generation unit 123, and a recording unit 124 output unit 125 are generated in relation to the functions of the present invention.

The input unit 121 receives an input from the interface 114.
The input from the interface 114 to the input unit 121 includes an input from the input device 102. Although details will be described later for each input from the input device 102, data on the user ID, which is identification information for identifying the user, and interpretation data (described later) from the server 200 to the client 100 are transmitted. Therefore, the server 200 transmits the start data, the score data (described later), and the advice data (described later) to the client 100 that prompts the client 100 to transmit the financial statement data (described later) to the server 200. Request data, which is data that prompts the client 100 to make a request to the client 100. In addition to these, for example, information regarding payment for paying consideration for providing interpretation data, advice data, and the like may be input from the input device 102 to the administrator of the server 200. When there is the above-mentioned input from the input device 102, all the data by the input is sent from the input unit 121 to the main control unit 122.
The input from the interface 114 to the input unit 121 also includes data transmitted from the server 200 and received by the transmission / reception mechanism, more specifically data including score data, interpretation data, and advice data. Among these, the input unit 121 always receives interpretation data, but does not receive score data and advice data depending on circumstances. When interpretation data and the like are received by the input unit 121 via the transmission / reception mechanism and the interface 114, the input unit 121 sends them to the image generation unit 123.

The main control unit 122 controls the entire functional blocks generated in the client 100.
The main control unit 122 may receive start data and a user ID from the input unit 121. When the start data is received together with the user ID, the main control unit 122 reads out the financial statement data from the recording unit 124. The recording unit 124 records at least one financial statement data. When a plurality of financial statement data exists in the recording unit 124, the main control unit 122 receives data input by the input device 102 that identifies one of the plurality of financial statement data together with the start data. On the basis of the data, one of a plurality of financial statement data recorded in the recording unit 124 is selected, and the selected financial statement data is read out. As will be described later, the financial statement data read from the recording unit 124 by the main control unit 122 is sent from the client 100 to the server 200. That is, when a plurality of financial statement data is recorded in the recording unit 124, the user transmits financial statement data to the server 200 using data input from the input device 102 before and after the start data is input. Will be selected.
As described above, the recording unit 124 records at least one financial statement data. The financial statement data recorded in the recording unit 124 may be generated in the client 100, or may be generated by the client 100, for example, in a cloud server. It may be generated by another unrelated device. In any case, the financial statement data is recorded in the recording unit 124 by a known or well-known method. Financial statement data may be generated by off-the-shelf or commercially available accounting software, and in this embodiment it is.
When receiving the start data and the user ID, the main control unit 122 sends the financial statement data read from the recording unit 124 to the output unit 125 in addition to the start data and user ID data received from the input unit 121. It is like that.
The main control unit 122 may receive request data from the input unit 121. The main control unit 122 that has received the request data sends it to the output unit 125.
For example, when receiving data input from the input device 102, the main control unit 122 sends an instruction to generate image data to the image generation unit 123 based on the data. .

The image generation unit 123 has a function of generating image data. The image data is data that determines an image to be displayed on the display 101.
The image displayed on the display 101 is, for example, an image for prompting the user to input start data, user ID, request data, and the like. As described above, the image generation unit 123 may receive an instruction from the main control unit 122. When such an instruction is received, the image generation unit 123 generates image data for an image that prompts the user to input start data, user ID, request data, and the like.
Further, as described above, the image generation unit 123 may receive interpretation data, and may receive score data and advice data depending on circumstances. When the interpretation data, score data, and advice data are received, the image generation unit 123 generates image data for an image that allows the user to visually understand the contents specified by the data.
In any case, the image data generated by the image generation unit 123 is sent from the image generation unit 123 to the output unit 125.

The output unit 125 outputs data generated by the functional block in the client 100 to the interface 114.
As described above, start data, user ID data, and financial statement data may be sent to the output unit 125 from the main control unit 122. The output unit 125 that has received them sends the data to the transmission / reception mechanism via the interface 114. The transmission / reception mechanism sends the data to the server 200 via the network 400.
Request data may be sent to the output unit 125 from the main control unit 122 as described above. The output unit 125 that has received the request data sends the request data to the transmission / reception mechanism via the interface 114. The transmission / reception mechanism sends request data to the server 200 via the network 400.
As described above, the image data may be sent from the image generation unit 123 to the output unit 125. The image data is sent from the output unit 125 to the display 101 via the interface 114. The display 101 that has received it displays an image based on the image data.

Next, the configuration of the server 200 will be described.
When viewed as hardware, the server 200 may be an existing publicly known or well-known server. The hardware configuration may be a general one. Roughly speaking, the hardware configuration of the client 100 in which the CPU 111, the ROM 112, the RAM 113, and the interface 114 are connected by the bus 116 can be followed. Of course, the server 200 usually has a HDD or other large-capacity recording device.
The configurations and functions of the CPU, ROM, RAM, interface, bus, and mass storage device provided in the server 200 are the same as those in the client 100. In addition, the interface included in the server 200 is connected to a transmission / reception mechanism for performing communication via the network 400 with devices outside the server 200, similar to the client 100. Information sent from the bus to the interface is sent to the transmission / reception mechanism, and is sent from the transmission / reception mechanism to the client 100 via the network 400, for example. Data sent from the client 100 via the network 400 and received by the transmission / reception mechanism is sent from the transmission / reception mechanism to the interface and sent from the interface to the bus.
It should be noted that the same display and input device as those provided in the client 100 may be connected to the interface provided in the server 200, but the description thereof will be omitted because it is not related to the present application.

By executing a computer program for causing the server 200 recorded in a ROM, a large-capacity recording device or the like inside the server 200 to function as the financial statement interpretation support device of the present invention, the server 200 will be described below. A functional block is generated. The following functional blocks may be generated by a function of a single computer program for causing the server 200 to function as the financial statement interpretation support apparatus of the present invention. However, such a computer program and an OS installed in the server 200 may be used. It may be generated in cooperation with other computer programs. The computer program may be preinstalled in the server 200 or may be installed in the server 200 after shipment. In that case, the installation of the computer program in the server 200 may be performed via a predetermined recording medium such as a memory card, or via a network such as a LAN or the Internet. These circumstances are the same as in the case of the client 100.
In the server 200, the input unit 221, the main control unit 222, the first determination unit 223, the first recording unit 223A, the scoring unit 224, the second determination unit 225, and the second recording are related to the function of the present invention. A unit 225A, a third determination unit 226, a third recording unit 226A, an ID recording unit 227, an output data recording unit 228, and an output unit 229 are generated (FIG. 5).

The input unit 221 receives input from the interface.
Data input from the interface to the input unit 221 is data received from the client 100 via the network 400 and received by the transmission / reception mechanism of the server 200.
The transmission / reception mechanism may receive start data, user ID data, and financial statement data from the client 100. The input unit 221 that has received them sends the received start data, user ID data, and financial statement data to the main control unit 222. In addition, the transmission / reception mechanism may receive request data from the client 100. The input unit 221 that has received the request data sends the received request data to the main control unit 222.

The main control unit 222 controls the entire functional blocks generated in the server 200.
The main control unit 222 may receive start data, user ID data, and financial statement data from the input unit 221. When these are received, the main control unit 222 continues the process of generating the evaluation data and the process of generating the interpretation data based on the received financial statement data, although not limited thereto, in this embodiment. Each functional block in the server 200 is controlled so as to be executed.
In executing the process for generating the evaluation data and the process for generating the interpretation data, the server 200 first executes an authentication process prior to these processes. When executing the authentication process, the main control unit 222 in this embodiment uses data recorded in the ID recording unit 227, although not limited thereto. In the ID recording unit 227, a unique user ID is recorded for every user who has the right to request the server 200 to generate evaluation data. Recording of user IDs for all the users in the ID recording unit 227 can be performed by causing each user to perform user registration including registration of the user ID by, for example, a known or well-known method. When the main control unit 222 receives the user ID sent from the client 100, the main control unit 222 performs a search as to whether or not the same user ID as that user ID is recorded in the ID recording unit 227. As a result, if the same user ID sent from the client 100 is recorded in the ID recording unit 227, the main control unit 222 uses the client 100 that sent the user ID. Authenticate as a legitimate person. On the other hand, if the same user ID sent from the client 100 is not recorded in the ID recording unit 227, the main control unit 222 uses the client 100 that sent the user ID. Is not authenticated as a legitimate person.
When the authentication is performed, the main control unit 222 sends an instruction for generating the evaluation data to the first determination unit 223 together with the financial statement data received from the client 100.
The main control unit 222 may also receive request data. When the request data is received, the main control unit 222 either instructs the scoring unit 224 to generate score data or instructs the third determination unit 226 to generate advice data. . The main control unit 222 determines which instruction is to be performed according to the contents of the request data.
Further, as will be described later, the main control unit 222 evaluates data from the first determination unit 223, score data from the scoring unit 224, interpretation data from the second determination unit 225, and advice data from the third determination unit 226. May be received. Among these, when the main control unit 222 receives the evaluation data from the first determination unit 223, the main control unit 222 sends the above-described instruction to generate interpretation data to the second determination unit 225 together with the evaluation data. It is like that. Of these, when interpretation data, score data, or advice data is received, the main control unit 222 sends the received data to the financial statement data that generated the data. Along with the user ID of the user who came, it is sent to the output unit 229. Further, the evaluation data, score data, interpretation data, and advice data received by the main control unit 222, together with the user ID of the user who sent the financial statement data that generated the data, are sent to the main control unit 222. Is sent to the output data recording unit 228. In short, the output data recording unit 228 stores, for example, all of evaluation data, interpretation data, score data, and advice data generated by the server 200 in association with each user ID for each user ID. Is for.
When the main control unit 222 sends an instruction to generate score data to the scoring unit 224, the main control unit 222 also sends evaluation data to the scoring unit 224 together with the instruction. When the main control unit 222 sends an instruction to generate advice data to the third determination unit 226, the main control unit 222 sends the evaluation data or the evaluation data and the interpretation data to the third determination unit 226 together with the instruction. Also comes to send.

The first determination unit 223 has a function of generating evaluation data.
As described above, the first determination unit 223 generates evaluation data when receiving an instruction from the main control unit 222 to generate evaluation data. When generating the evaluation data, the first determination unit 223 uses the financial statement data received from the main control unit 222 and the data recorded in the first recording unit 223A to generate it. The details of the data recorded in the first recording unit 223A and the method by which the first determination unit 223 generates evaluation data will be described later. Details of the evaluation data will be described later. The first determination unit 223 sends the evaluation data to the main control unit 222 when it is generated.
As described above, the scoring unit 224 generates score data when receiving an instruction from the main control unit 222 to generate score data. When generating score data, the scoring unit 224 uses the evaluation data received from the main control unit 222 to generate it. The details of how the scoring unit 224 generates score data will be described later. Details of the score data will be described later. The scoring unit 224 is configured to send evaluation data to the main control unit 222 when it is generated.
As described above, the second determination unit 225 generates interpretation data when receiving an instruction from the main control unit 222 to generate interpretation data. When generating the interpretation data, the second determination unit 225 generates the evaluation data using the evaluation data received from the main control unit 222 and the data recorded in the second recording unit 225A. The details of the data recorded in the second recording unit 225A and the method by which the second determination unit 225 generates interpretation data will be described later. Details of the interpretation data will also be described later. The second determination unit 225 sends the evaluation data to the main control unit 222 when it is generated.
As described above, the third determination unit 226 generates advice data when receiving an instruction from the main control unit 222 to generate advice data. When generating advice data, the third determination unit 226 uses the evaluation data received from the main control unit 222, or evaluation data and interpretation data, and the data recorded in the third recording unit 226A. The details of the data recorded in the third recording unit 226A and the method by which the third determination unit 226 generates advice data will be described later. Details of the advice data will be described later. When the third determination unit 226 generates advice data, the third determination unit 226 sends the advice data to the main control unit 222.

The output unit 229 outputs data generated by the functional block in the server 200 to the interface.
Interpretation data, score data, and advice data may be sent to the output unit 229 from the main control unit 222 as described above. When receiving these data, the output unit 229 sends the data to the transmission / reception mechanism together with the user ID sent together with the data. These data are transmitted from the transmission / reception mechanism via the network 400 toward the client 100 of the user specified by the user ID.

  Next, the usage method and operation of the system described above, particularly, the usage method and operation of the server 200 as the financial statement interpretation support apparatus in the present invention will be described.

A user who intends to use a service provided by the server 200 as a financial statement interpretation support device first operates the input device 102 of the client 100 owned by the user to execute the above-described computer program. Then, an operation screen is displayed on the display 101 of the client 100. Specifically, the user performs input for operating the above-described computer by operating the input device 102. Then, data corresponding to the input is generated by the input device 102, and the data is sent from the input device 102 to the input unit 121 via the interface 114 and further sent from the input unit 121 to the main control unit 122. It is done. Based on such data, the main control unit 122 instructs the image generation unit 123 to generate image data for the image on the operation screen. In response to this instruction, the image data generated by the image generation unit 123 is sent to the display 101 via the output unit 125 and the interface 114, whereby an image of the operation screen is displayed on the display 101.
The image displayed on the display 101 prompts the user to input a user ID and prompts the user to input start data. In addition, the image includes a display that prompts the user to select which of the plurality of financial statement data recorded in the recording unit 124 is to be transmitted to the server 200 as necessary. .
The operation screen image displayed on the display 101 is, for example, as shown in FIG. In this example, the display 101 displays a character “user ID” for prompting the user to input a user ID and a rectangular frame elongated in the horizontal direction. The user inputs the user ID in the frame.
The operation screen displays a plurality of financial statement data as selectable financial statement data candidates. In the example of FIG. 6, four pieces of financial statement data, data 1 to data 4, are displayed as selectable financial statement data. Of course, this number is not limited to four. Financial statement data is made so that the user can distinguish them. In this embodiment, the date of the Christian era is displayed on the right side of the characters “data 1” to “data 4”. These dates indicate the date and time when the financial statement data was generated, so that the user can distinguish each financial statement data. The user can select financial statement data to be transmitted by checking a check box on the left side of each financial statement data. In FIG. 6, financial statement data called data 2 is selected. Of course, each financial statement data may be distinguished by a method other than displaying the date when the data was generated.
Further, the operation screen includes an image of a button in which the word “send” is written. When the user performs an operation of clicking such a button, start data is input. It should be noted that the input of start data satisfies both the condition that the user ID is written in the above-described square frame for inputting the user ID and the condition that the financial statement data has already been selected. It can be done only when.

When the user clicks a button labeled “Send”, start data, user ID data, and data for specifying the selected financial statements are generated by the input device 102, and these data are input. The data is sent from the apparatus 102 to the input unit 121 of the client 100 via the interface 114. All of these data are sent from the input unit 121 to the main control unit 122.
When receiving these data, the main control unit 122 reads out the financial statement data from the recording unit 124. Although not limited to this, in this embodiment, a plurality of financial statement data is recorded in the recording unit 124. The main control unit 122 selects the financial data selected from the plurality of financial statement data recorded in the recording unit 124 in accordance with the data for specifying the selected financial statement received together with the start data and the user ID data. Read various data.
The main control unit 122 sends the financial statement data read from the recording unit 124 to the output unit 125 in addition to the start data and user ID data received from the input unit 121. These data are sent from the output unit 125 to the transmission / reception mechanism via the interface 114. The transmission / reception mechanism sends start data, user ID data, and financial statement data to the server 200 via the network 400.

The server 200 receives start data, user ID data, and financial statement data transmitted from the client 100 via the network 400 by the transmission / reception mechanism.
These data are sent from the transmission / reception mechanism to the interface in the server 200 and further to the input unit 221. The start data, user ID data, and financial statement data are sent from the input unit 221 to the main control unit 222.

Receiving these, the main control unit 222 first performs an authentication procedure. In this embodiment, the authentication procedure is performed based on whether or not the user ID received from the client 100 by the main control unit 222 matches any of the user IDs recorded in the ID recording unit 227. If the main control unit 222 has the same user ID as the user ID received from the client 100 in the ID recording unit 227, the main control unit 222 authenticates that the user who sent the user ID is a valid user. To do.
The user ID is the same as the SNS (social networking service) account used by users such as Twitter (trademark) provided by Twitter, Inc. and LINE (trademark) provided by LINE Corporation. It can be the email address used by the user, or it can be the phone number if the client 100 is a smartphone. These are all personal information such as the user ID, the user's name (or the name of the corporation that is the basis of the financial statements specified by the financial statement data sent by the user), and the address of the user or the corporation. It is difficult to link with. If only such a user ID is used for authentication and the server 200 does not have personal information associated with the user ID, the user or the user belongs even if the user is authenticated. The corporation can receive a service, for example, a service for providing interpretation data, from the server 200 while the user or the corporation is not specified by the administrator of the server 200, in other words, with anonymity maintained. Become.

When the main control unit 222 authenticates that the user who sent the received user ID is a valid person, the main control unit 222 can generate evaluation data for the first determination unit 223. The instruction is sent together with the financial statement data received from the client 100.
Note that the main control unit 222 in this embodiment uses the existing accounting software generated by the financial statement data sent from the client 100 (in other words, the file type of the financial statement data is It has a function to automatically distinguish something). Such discrimination can be performed by discriminating characteristic data for each type of financial statement data included in each financial statement data. Examples of characteristic data are the extension of the data file of financial statement data, the names of items included in the financial statements specified by the financial statement data, and the order of items. If necessary, the main control unit 222 converts the financial statement data into a format that can be handled by the computer program according to the present invention, and then sends the data to the first determination unit 223. This conversion may be a data format conversion. In addition, the name of an item included in a financial statement generated by one accounting software is different from the name of an item included in a financial statement generated by another accounting software even though it identifies the same object. In some cases, it may be converted into a common name, or in the case where each financial statement is different, the order of the items may be aligned. If the financial statement data handled by the server 200 is, for example, about 5 types at most, about 10 types, it is easy to determine with which accounting software the financial statement data was generated, and the conversion of the data as described above. The difficulty of performing is also limited.
On the other hand, when the main control unit 222 does not perform authentication, the subsequent processing is not performed. In this case, for example, the server 200 may notify the client 100 that the authentication has not been performed. In this case, the user can operate the client 100 again to transmit the start information, the user ID, and the financial statement data from the client 100 to the server 200 again.

The first determination unit 223 that receives the instruction to generate the evaluation data and the financial statement data from the main control unit 222 receives the evaluation data based on the financial statement data and the data recorded in the first recording unit 223A. Is generated.
Hereinafter, a method of generating evaluation data will be described.
As an example, financial statements specified by financial statement data sent to the first determination unit 223 are shown in FIGS. FIG. 7 is an example of a balance sheet, and FIG. 8 is an example of a profit and loss statement, which are generated by existing or commercial and the same accounting software at the same time. The financial statement data may include a cash flow statement and a statement of changes in equity, in addition to the balance sheet and income statement. If a cash flow statement or the like can be included as a financial statement, the evaluation conditions and evaluation data to be described in detail later are also created in consideration of items included in the cash flow statement and the like.
Focusing on the balance sheet shown in FIG. 7, there are items of “assets”, “liabilities” and “net assets”. In addition, the “Assets” section of the balance sheet includes items “Current assets” and “Fixed assets”, and more detailed items are arranged below them. “Liabilities” includes items of “current liabilities” and “fixed liabilities”, and more detailed items are listed below them. “Net assets” includes the item “Shareholders' equity” and some other items as necessary. Below these are more detailed items. Yes. Focusing on the profit and loss statement shown in Fig. 8, items such as "Sales", "Cost of sales", "Selling and general administrative expenses", "Non-operating income" and "Non-operating expenses" are included. There are more detailed items below them. The items included in the balance sheet, as well as the items included in the income statement, are typical, which are often included in the balance sheet generated by any accounting software and in the income statement. I can say that.
The first determination unit 223 generates evaluation data using items included in the financial statements specified by the financial statement data sent from the main control unit 222 and numerical values associated with the items. When data is generated, the data recorded in the first recording unit 223A is referred to.
A plurality of evaluation conditions are recorded in the first recording unit 223A. The first determination unit 223 records the items included in the financial statements specified by the financial statement data sent from the main control unit 222 and the numerical values respectively associated with them in the first recording unit 223A. Judgment of which evaluation condition is met. Each evaluation condition is associated with evaluation data. The first determination unit 223 is associated with an evaluation condition in which items included in the financial statements identified by the financial statement data transmitted from the main control unit 222 and numerical values associated with the items are satisfied. The obtained evaluation data is read as evaluation data. There are cases where items included in the financial statements specified by the financial statement data sent from the main control unit 222 and numerical values associated with the items match a plurality of evaluation conditions. In that case, for example, all or some of the evaluation data corresponding to each of the matched evaluation conditions are read out. When reading some of the evaluation data corresponding to each of a plurality of matched evaluation conditions, for example, the evaluation data is prioritized according to the priority of the evaluation data, for example. In addition, it is possible to adopt a method of reading a predetermined number from evaluation data with high priority.

In order to give a more specific explanation, examples of data recorded in the first recording unit 223A are shown in FIGS.
Evaluation conditions are recorded in the first recording unit 223A. Although not limited to this, the evaluation conditions in this embodiment are classified into the four categories of stability A1, cash flow A2, profitability A3, and other A4 shown in FIG. Under these four categories, there are small categories. For example, under the classification of stability A1, the current ratio A11, the current ratio A12, the fixed ratio A13, the capital ratio A14, the sales receivable turnover period A15, the trade payable turnover period A16, and the inventory turnover period A17. Exists. There are sub-categories under other categories as well.
An evaluation condition is assigned to each of these small classifications. An example is shown in FIG.
For example, as the evaluation condition for the current ratio A11 which is a small classification, the evaluation condition A111 is (total number of current assets / number of total current liabilities) × 100> 150, and the evaluation condition A112 is 150 ≧ (total current assets) (Numerical value of current liabilities) × 100 ≧ 100, and the evaluation condition A113 is recorded as (total number of current assets / number of current liabilities) × 100 <100. Each of these three evaluation conditions is associated with data indicating that the A111 flow ratio is good (3 points), the A112 flow ratio is normal (2 points), and the A113 flow ratio is bad (1 point). Of the data that A111 flow ratio is good (3 points), A112 flow ratio is normal (2 points), and A113 flow ratio is bad (1 point), A111 flow ratio is good, A112 flow ratio is normal, and A113 flow ratio is The bad portion is the evaluation data, and the three points, the two points, and the one point are original score data that is original score data used to generate score data to be described later. The original score data need not be in increments of 1 point, and may include not only positive numbers but also negative numbers. Note that the codes such as A111 and A112 included in the evaluation data match the codes attached to the evaluation conditions associated with the evaluation data, and the evaluation data is the first determination unit as described later. When read to 223, it indicates which evaluation condition is satisfied.
As evaluation conditions for the sales receivable turnover period A15, which is a small category, as evaluation condition A151, (number of accounts receivable / number of sales) × 12 <1.5, as evaluation condition A152, 3 ≧ (of accounts receivable (Numerical value / sales numerical value) × 12 ≧ 1.5, and as evaluation condition A153, (receivable numerical value / sales numerical value) × 12> 3 are recorded. Each of these three evaluation conditions is associated with data that A151 sales receivable turnover period is good (3 points), A152 sales receivable turnover period is normal (2 points), and A153 sales receivable turnover period is bad (1 point). It has been. Which of these is the evaluation condition and which is the original score data is the same as the description of the evaluation condition for the flow ratio A11.
In addition, three evaluation conditions A331 to A333 are recorded as evaluation conditions for the evaluation condition for the ordinary profit rate A33, which is a small classification, and original score data is attached to each evaluation condition. The evaluated data is linked.
Similarly, for other small classifications, a plurality of evaluation conditions as described above are recorded, and each evaluation condition is associated with evaluation data with original score data. In the example described above, the number of evaluation conditions associated with each sub-class is three corresponding to the evaluation condition being a three-level evaluation, but the number of evaluation conditions associated with each sub-class Alternatively, the number of categories for evaluation can be an appropriate number such as two or five. Moreover, it is preferable that the evaluation conditions provided corresponding to each small classification have a relationship such that any of the evaluation conditions for the small classification is always satisfied. For example, the evaluation condition A111 (number of total current assets / number of total current liabilities) × 100> 150 associated with the current ratio A11 and 150 ≧ (number of total current assets / number of total current liabilities) × The evaluation condition A112 of 100 ≧ 100 and (Actual value of total current assets / Numerical value of current liabilities) × 100 <100 are the evaluation conditions A113. What are the values of total current assets and total current liabilities? Even if it is, any one of the evaluation condition A111, the evaluation condition A112, and the evaluation condition A113 is always satisfied.

As an example, the financial statements specified by the financial statement data sent to the first determination unit 223 are as shown in FIGS. 7 and 8, and the first recording unit 223A If the recorded evaluation conditions and evaluation data are as shown in FIG. 9 and FIG. 10, the first determination unit 223 generates the following evaluation data.
First, regarding the current ratio A11, the (total number of current assets / number of total current liabilities) × 100 shown in FIGS. 7 and 8 is (9,624,512 / 11,773,502) × 100. Since 81 (%), the financial statements shown in FIGS. 7 and 8 satisfy the evaluation condition A113. In this case, the first determination unit 223 reads, from the first recording unit 223A, the evaluation condition that the A113 flow ratio associated with the evaluation condition A113 is bad (one point).
Note that the evaluation condition may consist only of the predetermined items included in the financial statements as described above and the numerical values associated therewith, but in reality the judgment of whether the current ratio is good or bad for each corporation. The standard also differs depending on the type of business of the corporation (for example, manufacturing industry or service industry). Therefore, as described above, in addition to the predetermined items included in the financial statements and the numerical values associated therewith, the evaluation conditions include the business type of the corporation that is the basis of the financial statements sent from the client 100. It may be something that makes corrections accordingly. For example, the evaluation condition for the current ratio A11 is the evaluation condition A111, ((total current assets / total current liabilities) × 100) / industry average ((total current assets / total current liabilities) ) × 100) numerical value> 150, evaluation condition A112 is 150 ≧ ((total current assets / total current liabilities) × 100) / industry average ((total current assets / total current liabilities) ) × 100) value × 100 ≧ 100, and evaluation condition A113 is ((total number of current assets / number of current liabilities) × 100) / industry average ((number of total current assets / number of current liabilities) ) × 100) can be <100. Of course, the evaluation conditions belonging to other small classifications can also be classified based on the type of business. When determining the evaluation conditions, if correction is made for such an industry, when the financial statement data is transmitted from the client 100 to the server 200, the industry of the corporation that is the basis of the financial statement is changed. Transmission of data for identification is essential. Such data can also be input from the input device 102 of the client 100 as with the user ID and the like, and can be transmitted from the client 100 to the server 200 as with the financial statement data and the like. In this case, data on the business type is sent from the main control unit 222 to the first determination unit 223 together with the financial statement data in the server 200. Further, if correction based on the industry is performed when determining the evaluation conditions, the evaluation conditions and the evaluation data recorded in the first recording unit 223A are prepared in advance for each industry, or For example, the first determination unit 223 needs to change the evaluation condition and the evaluation data that do not reflect the information so that the business type is reflected. In addition, when generating data for specifying the type of business in the client 100, the user 101 is not allowed to make a free description, but is displayed on the display 101 by, for example, a known or well-known pull-down menu displayed on the display 101 of the client 100. It is preferable to select the business type of the corporation to which the user belongs from among the displayed many business type candidates. By doing so, it becomes possible to further standardize the processing.
In any case, when the first determination unit 223 reads the evaluation data from the first recording unit 223A, the evaluation data for the flow ratio A11 is generated or selected.
Similarly, the first determination unit 223 in this embodiment reads the evaluation data for all the small classifications, although not limited to this. Although not limited to this in this embodiment, the evaluation data is read out by adding the original score data to the evaluation data. The number of evaluation data read by the first determination unit 223 matches the number of small classifications described above. Here, if the process which the 1st determination part 223 performs, if an evaluation condition is described on the front side and evaluation data is described on the back side, the evaluation condition described on the front side will be included in the financial statements. This process is equivalent to extracting the items satisfied by the included items and numerical values, and extracting the evaluation data described on the back side of the extracted card. Since this process is the same for all the cards, it can be said that it is a standardized one. However, since it is simple, it does not take much time and cost.
As described above, in this embodiment, there are naturally a plurality of read evaluation data. All of the read evaluation data is sent from the first determination unit 223 to the main control unit 222 together with the original score data.

The main control unit 222 receives the original score data and a plurality of evaluation data. Receiving them, the main control unit 222 sends an instruction to generate interpretation data to the second determination unit 225 and the evaluation data received from the first determination unit 223. Although not limited to this, in this embodiment, all evaluation data received by the main control unit 222 is sent to the second determination unit 225.
When receiving an instruction from the main control unit 222 to generate interpretation data, the second determination unit 225 generates interpretation data. The second determination unit 225 uses the evaluation data received from the main control unit 222 and the data recorded in the second recording unit 225A when generating the interpretation data.

  A plurality of interpretation conditions are recorded in the second recording unit 225A. The second determination unit 225 is a set of evaluation conditions satisfied when the first determination unit 223 is read from the first recording unit 223A for each of the evaluation data as a set sent from the main control unit 222. It is determined which of the interpretation conditions recorded in the second recording unit 225A is met. A plurality of interpretation conditions are recorded in the second recording unit 225A, and each interpretation condition is associated with at least one evaluation condition. If there is one evaluation condition associated with the interpretation condition, the evaluation condition is the interpretation condition. If there are multiple evaluation conditions associated with the interpretation condition, the combination of the plurality of evaluation conditions is interpreted. It is a condition. The second determination unit 225 is a second record in which codes such as A111 and A112 that specify the evaluation conditions associated with the evaluation data included in the plurality of evaluation data sent from the main control unit 222 are satisfied. Interpretation data associated with the interpretation condition recorded in the unit 225A is read from the second recording unit 225A. When the codes included in the plurality of evaluation data sent from the main control unit 222 satisfy a plurality of interpretation conditions, for example, the second determination unit 225 displays the interpretation data associated with all of the interpretation conditions. It is possible to read from the second recording unit 225A, and it is also possible to read at least a plurality of interpretation data. If not all of the interpretation data corresponding to each of the matched interpretation conditions are read, prioritization is given to the interpretation data according to, for example, the importance of the interpretation data. A method of reading a fixed number of interpretation data with high priority can be employed.

In order to give a more specific description, an example of data recorded in the second recording unit 225A is shown in FIG.
As described above, interpretation conditions are recorded in the second recording unit 225A. Although not limited to this, the interpretation conditions in this embodiment are classified into four as stability B1, cash flow B2, profitability B3, and total B4 as shown in FIG.
Interpretation conditions are set under each category.
For example, interpretation conditions B11, B12, B13, B14... Are recorded under the classification of stability B1. Each interpretation condition is recorded in association with at least one evaluation condition. For example, the evaluation condition A113 is associated with the interpretation condition B11. The interpretation condition B12 is associated with two evaluation conditions, that is, an evaluation condition A121 and an evaluation condition A133. The interpretation condition B13 includes three evaluation conditions: an evaluation condition A121, an evaluation condition A131, and an evaluation condition A151. The interpretation condition B14 includes the evaluation condition A121, the evaluation condition is A133, and the evaluation condition A351. The interpretation condition B15 includes the evaluation condition A123, the evaluation condition A133, and the evaluation condition. Three evaluation conditions A353 are associated with each other.
Interpretation data is associated with each interpretation condition. For example, each of the interpretation conditions B11 to B15 has a small B11 sales, a large B12 product inventory, a quick collection of B13 receivables, a B14 product inventory is an appropriate amount, and a B15 product inventory is too large Is interpreted. In this way, each interpretation data is data that allows the user to know the interpretation of the financial statements. In this embodiment, although not limited to this, “sales are low”, “product inventory” ”Is increasing” and “Receivables are collected quickly”.
Note that the evaluation conditions or combinations thereof associated with the interpretation conditions shown in FIG. 11 and the interpretation data associated therewith are merely examples. For example, all of combinations of codes in interpretation conditions, contents of interpretation data, and combinations of interpretation conditions and interpretation data include things that are not appropriate from a general management situation judgment method.
Under the cash flow B2 and the profitability B3, there are interpretation conditions as if they were under the stability B1, and interpretation data is associated with all the interpretation conditions. The overall B4 is an item for comprehensively evaluating the stability B1, the cash flow B2, and the profitability B3, and there are a plurality of interpretation conditions underneath, and all these interpretation conditions include: Interpretation data is associated.

When there is one evaluation condition associated with the interpretation condition, the second determination unit 225 includes a code for the evaluation condition in the evaluation data received from the main control unit 222 by the second determination unit 225. If it is included in the set of codes, it is determined that the interpretation condition is satisfied. In addition, when there are a plurality of evaluation conditions associated with the interpretation condition, the second determination unit 225 receives all of the codes for the plurality of evaluation conditions from the main control unit 222. If it is included in the set of codes included in the evaluation data, it is determined that the interpretation condition is satisfied.
The second determination unit 225 reads interpretation data associated with each of the interpretation conditions satisfied by the evaluation data sent from the main control unit 222. For example, it is assumed that the codes in the evaluation data sent from the main control unit 222 to the second determination unit 125 include the codes A121 and A133. Then, with these codes, part of the interpretation condition B12, the interpretation condition B14, and the interpretation condition B15 are satisfied. In this case, it is further assumed that the code A351 is included in the code in the evaluation data sent to the second determination unit 225. In this case, in addition to the interpretation condition B12, the interpretation condition B14 is also completely satisfied. In such a case, for example, the second determination unit 125 can determine that only the interpretation condition B14 is satisfied and the interpretation condition B12 is not satisfied. In other words, all the codes that constitute certain interpretation data overlap with the codes included in the evaluation data sent from the main control unit 222, and in addition to all the codes that constitute the interpretation data, Interpretation data with many constituent elements including the reference signs also exists, and all of the signs included in the interpretation data with many constituent elements overlap with the codes included in the evaluation data sent from the control unit 222. In this case, it is possible to satisfy only the interpretation condition associated with the interpretation data for a more limited or advanced interpretation. In the case of the above-described example, although both the interpretation condition B12 and the interpretation condition B14 are actually satisfied, the interpretation condition B12 is not satisfied, thereby enabling more advanced interpretation. can do. The interpretation data read at this time is interpretation data associated with the interpretation condition B14. Similarly, when A123, A133, and A353 are included as the codes included in the evaluation data sent from the main control unit 222 to the second determination unit 225, the interpretation conditions B12 and the interpretation conditions B15 Although both are actually satisfied, it is possible that the interpretation condition B12 is not satisfied and only the interpretation condition B15 is satisfied. At this time, interpretation data associated with the interpretation condition B15 is read, but interpretation data associated with the interpretation condition B12 is not read. On the other hand, if A123 and A133 are included as codes included in the evaluation data sent from the main control unit 222 to the second determination unit 225, but A351 and A353 are not included, the interpretation condition As a result of satisfying B12, the interpretation data associated with the interpretation condition B12 is read out.
In this embodiment, although not limited to this, no matter what combination the codes included in the evaluation data sent from the main control unit 222 to the second determination unit 225 are, the stability B1, The interpretation condition is created so that at least one of the interpretation conditions belonging to each of cash flow B2, profitability B3, and overall B4 is satisfied. Therefore, in this embodiment, at least one interpretation data is read from the second recording unit 225A for each of the stability B1, the cash flow B2, the profitability B3, and the total B4.
Here, if the process which the 2nd determination part 225 performs is illustrated, the interpretation condition described in the front side will be the main control part among many cards in which the interpretation condition is described on the front side and the interpretation data is described on the back side. This process is equivalent to extracting the data satisfied by the evaluation data sent from 222 and extracting the interpretation data written on the back side of the extracted card. Since this process is the same for all the cards, it can be said that it is a standardized one. However, since it is simple, it does not take much time and cost.
As described above, in this embodiment, there are naturally a plurality of read interpretation data. All of the read interpretation data is sent from the second determination unit 225 to the main control unit 222.

The main control unit 222 receives the interpretation data. In this embodiment, the interpretation data (excluding the code) belonging to the above-described general B4 classification is extracted and sent to the output unit 229. At this time, the main control unit 222 also sends to the output unit 229 the user ID sent from the client 100 together with the financial statement data from which the interpretation data is generated. Note that the main control unit 222 does not need to send all of the interpretation data belonging to the category of the general B4 to the output unit 229, and may send only high importance data to the output unit 229. .
On the other hand, the main control unit 222 sends at least a part of the evaluation data and the interpretation data together to the output data recording unit 228 in a state associated with the user ID that has generated the evaluation data and the interpretation data. And recorded in the output data recording unit 228. The interpretation data recorded in the output data recording unit 228 may or may not match the data sent from the main control unit 222 to the output unit 229. The data recorded in the output data recording unit 228 shows how the interpretation data changes when the interpretation data is generated again based on the financial statement data sent from the same user ID for a period of time. For example, the main control unit 222 can use the determination of whether or not it is performed. In that case, the main control unit 222 reads out the data recorded in the output data recording unit 228 from the output data recording unit 228 and uses it. According to this, the user receives interpretation data including a change in management status over time, such as a management status of a corporation to which a user having a certain user ID is increasing, decreasing, or not particularly changed. It is also possible to obtain it. For example, if the user transmits financial statement data from the client 100 to the server 200 once a month, the user can know the management status of that month compared with the previous month or the previous month every month. There is sex. Regardless of this, the data recorded in the output data recording unit 228 can be used to update the evaluation conditions, interpretation conditions, and advice conditions. Note that the purpose and mode of use as described above are the same for other data recorded in the output data recording unit 228 as described later.
The output unit 229 sends the interpretation data received from the main control unit 222 to the transmission / reception mechanism via the interface. The transmission / reception mechanism sends interpretation data to the client 100 specified by the user ID via the network 400.

The client 100 receives the interpretation data through its transmission / reception mechanism. The interpretation data is sent from the transmission / reception mechanism to the interface 114, and is sent from the interface 114 to the input unit 121. The interpretation data is sent from the input unit 121 to the image generation unit 123.
The image generation unit 123 generates image data for an image including text included in the interpretation data, and sends it to the output unit 125.
The image data is sent from the output unit 125 to the display 101 via the interface 114. As a result, the display 101 displays an image including the text content included in the interpretation data included in the overall B14. An example of the image is shown in FIG. On the display 101, the interpretation of the financial statements specified by the financial statement data sent from the client 100 to the server 200 is displayed under the characters “interpretation of financial statements”. This display is designed to assist the user in interpreting the financial statements visually in this embodiment by using the five senses. In this embodiment, the display is specifically text. If this is possible, the interpretation data may be symbols such as ↑, ↓, and →. Further, the interpretation data may be, for example, voice data that outputs a voice that reads out the text described in the column under “Interpretation of Financial Statements” from a known or well-known speaker that the client 100 has on its own. I do not care. In this case, the user interprets the financial statements by hearing. In this embodiment, the advice data is described as text data. However, the advice data is not necessarily text data like the interpretation data, and may be symbol data. Furthermore, audio data may be used.
The image displayed on the display 101 is further provided with a button with a letter “Yes” and a letter “No” under the letter “Do you want to provide further services?”. Button is displayed. The user clicks a button with a letter “Yes” if he / she wishes to provide a further service, and clicks a button with a letter “No” if he / she does not wish to provide a further service. When the user clicks any button, the input content is sent from the input device 102 to the input unit 121 via the interface 114, and sent from the input unit 121 to the main control unit 122.
When the user clicks the button with the letter “No”, the main control unit 122 generates data for notifying the server 200 of the service termination. This data is sent to the server 200 in the same manner as when the financial statement data or the like is sent to the server 200. This data is sent from the transmission / reception unit of the server 200 to the main control unit 222 via the interface and input unit 221. Under the control of the main control unit 222, the server 200 stops providing the service, whereby the communication between the client 100 and the server 200 is disconnected.
On the other hand, when the user clicks the button with the letter “Yes”, the main control unit 122 instructs the image generation unit 123 to generate new image data. The image generation unit 123 that has received the data generates image data. The image data generated by the image generation unit 123 is sent to the display 101 as described above. An example of an image displayed on the display 101 is shown in FIG.

For example, as illustrated in FIG. 13, characters “Request score data”, “Request detailed interpretation”, and “Request advice” are displayed on the display 101. Each of these corresponds to a service that the user can additionally receive from the server 200.
A button with a letter “Yes” is displayed below the letter “request score data”. When this button is clicked, the user can request the server 200 to transmit score data. The score data is a numerical value obtained by scoring the management state of the corporation to which the user belongs, which can be grasped from the financial statement specified by the financial statement data previously sent to the server 200 by the user.
The detailed interpretation is not limited to this, but is divided into three in this embodiment. In this embodiment, the detailed interpretation is for each of stability, cash flow, and profitability. When the user clicks a button with a letter “Yes” displayed next to the letters “stability”, “cash flow”, or “profitability”, the user sends the server 200 more detailed interpretation data regarding stability, cash flow, or profitability. Can be requested. More detailed interpretation data can be grasped from the financial statements specified by the financial statement data previously sent to the server 200 by the user, and the user grasps knowledge about stability, cash flow, or profitability by the five senses. It is data for.
A button with a letter “Yes” is displayed below the letter “request advice”. When this button is clicked, the user can request the server 200 to transmit advice data. The advice data is data that allows the user to acquire, through the five senses, advice that an expert would normally give to the management of the corporation to which the user belongs from the financial statements specified by the financial statement data that the user previously sent to the server 200. It is.
In addition to these, on the display 101, a button with the letters “No” is displayed under the letters “Do you want to provide more services?”. The function of this button and the processing that is performed when it is clicked are as described for the button with the letters “No” shown in FIG. When the user desires to provide further services, the user clicks one of the buttons with the letter “Yes” other than the button with the letter “No”.

For example, when the user clicks a button with a letter “Yes” displayed below the letter “request score data”, request data indicating that the server 200 is requested to send score data by the input device 102. Generated.
Click on any of the buttons with the letters Yes displayed next to the words stability, cash flow, profitability, and the input device 102 will give you a more detailed interpretation of stability, cash flow, or profitability. Request data for requesting the server 200 to transmit data is generated.
When the user clicks the button with the letter “Yes” displayed below the letter “requesting advice”, the input device 102 generates request data for requesting the server 200 to send advice data. .
In any case, the request data is sent to the main control unit 122 as in the case where the button with the letter “No” is clicked. The request data is sent from the main control unit 122 to the interface 114 via the output unit 125, and is sent from the interface 114 to the server 200 via the transmission / reception mechanism and the network 400.
Server 200 receives the request data by its transmission / reception mechanism. The request data is transmitted from the transmission / reception mechanism to the input unit 221 via the interface, and further sent to the main control unit 222.

Assume that the request data that has reached the main control unit 222 requests the server 200 to transmit score data. Then, the main control unit 222 instructs the scoring unit 224 to generate score data. When the main control unit 222 instructs generation of score data, the main control unit 222 sends at least a part of the original score data, which is data about the original score received from the first determination unit 223, to the scoring unit 224. .
The scoring unit 224 generates score data based on an instruction from the main control unit 222. The scoring unit 224 generates score data based on the original score data received from the main control unit 222. As described above, the original score data is data about scores such as 3, 2, 1, etc. attached to the evaluation data. The scoring unit 224 can use, as score data, data that specifies a score (numerical value) obtained by simply adding the score specified by the original score data received from the main control unit 222. For example, if the scoring unit 224 has received all of the original score data from the main control unit 222, the score data is used as data for specifying the score obtained by adding all the scores specified by the original score data. Can be generated.
Alternatively, the score data is data that specifies a score obtained by adding an appropriate weight such as 0.8 times or 1.5 times for the score specified from each of the original score data received from the main control unit 222. It is also possible to generate score data. In this case, the above-described degree of weighting can be determined, for example, from the viewpoint of how much each original score affects the quality of the management status. Further, for example, even when the scoring unit 224 has received all of the original score data from the main control unit 222, the scoring unit 224 ignores a predetermined one of them when generating score data. It may be. In that case, score data is generated as data for specifying a score obtained by adding all the scores specified by score data that is not ignored. Of course, such a method of generating score data can also be regarded as weighting the score specified by the ignored original score data by zero. That is, the scoring unit 224 does not need to generate score data using all of the original score data. For example, by assigning priorities to a plurality of evaluation conditions (or the above-described small classifications), the scoring unit 224 has been added to the evaluation data associated with the evaluation conditions having high priorities. It is also possible to generate score data using only score data.
In any case, the scoring unit 224 generates score data. The generated score data is sent from the scoring unit 224 to the main control unit 222.

  The main control unit 222 sends the received score data to the output unit 229. At that time, the user ID is also sent from the main control unit 222 to the output unit 229. The output unit 229 sends the received score data to the transmission / reception mechanism via the interface. The transmission / reception mechanism transmits score data to the client 100 specified by the user ID via the network 400.

The client 100 receives score data by its transmission / reception mechanism. Similar to the case where the client 100 receives the interpretation data for the total B4, which has already been described, the display 101 displays the score data based on the data generated by the image generation unit 123.
The display by score data is a numerical display. The numerical values of 35 points, 100 points, and 155 points are specific examples. By seeing such numerical values displayed on the display 101, the user can grasp from the financial statements specified by the financial statement data sent to the server 200 by the user first, and whether the business condition of the corporation to which the user belongs is good or bad Can be grasped intuitively.

Assume that the request data from the client 100 reaching the main control unit 222 requests the server 200 to transmit a detailed interpretation. Then, the main control unit 222 generates interpretation data by itself. The generation of interpretation data performed by the main control unit 222 should be called editing of interpretation data.
When the request data reaches the main control unit 222, the main control unit 222 includes interpretation data received from the second determination unit 225 as described above. There are a plurality of interpretation data, and there exist interpretation data belonging to each of stability B1, cash flow B2, profitability B3, and overall B4.
Assume that the request data reaching the main control unit 222 requests the server 200 to transmit detailed interpretation data regarding stability to the client 100. In that case, the main control unit 222 extracts only the interpretation data belonging to the stability B1 from the interpretation data already received from the second determination unit 225. Then, using the extracted interpretation data, for example, by connecting the texts included in the extracted interpretation data, interpretation data relating to stability is generated.
Similarly, if the request data that has reached the main control unit 222 is a request for transmission of detailed interpretation data regarding cash flow, the main control unit 222 has already received from the second determination unit 225. Only the interpretation data belonging to the cash flow B2 is extracted from the interpretation data. Then, using the extracted interpretation data, interpretation data relating to cash flow is generated. Similarly, if the request data that has reached the main control unit 222 is a request for transmission of detailed interpretation data on profitability, the main control unit 222 has already received from the second determination unit 225. Of the interpretation data, only the interpretation data belonging to profitability B3 is extracted. Then, interpretation data relating to profitability is generated using the extracted interpretation data.

  In any case, the main control unit 222 sends the received detailed interpretation data to the output unit 229. At that time, the user ID is also sent from the main control unit 222 to the output unit 229. The output unit 229 sends the received interpretation data to the transmission / reception mechanism via the interface. The transmission / reception mechanism sends interpretation data to the client 100 specified by the user ID via the network 400.

The client 100 receives detailed interpretation data by its transmission / reception mechanism. Similar to the case where the client 100 has received the interpretation data for the total B4, which has already been described, the display 101 displays the detailed interpretation data based on the data generated by the image generation unit 123. The display based on the detailed interpretation data relates to any one of stability, cash flow, and profitability, and it corresponds to the button clicked by the user. By looking at the contents displayed on the display 101, the user can grasp from the financial statements specified by the financial statement data sent from the client 100 to the server 200 first, and the stability of the management state of the company to which the user belongs , More detailed interpretation in terms of cash flow and profitability.
Detailed interpretation data is also an example of interpretation data in the present invention.

It is assumed that the request data that has reached the main control unit 222 requests the server 200 to send advice. Then, the main control unit 222 instructs the third determination unit 226 to generate advice data. When the request data reaches the main control unit 222, the main control unit 222 has a plurality of evaluation data received from the first determination unit 223 and a plurality of interpretation data received from the second determination unit 225 as described above. Is present. When the main control unit 222 instructs to generate advice data, the main control unit 222 sends at least a part of the evaluation data and at least a part of the interpretation data to the third determination unit 226. In this embodiment, all of the evaluation data and all of the interpretation data that the main control unit 222 has are sent to the third determination unit 226.
The third determination unit 226 generates advice data based on an instruction from the main control unit 222. The third determination unit 226 generates advice data based on the evaluation data and interpretation data received from the main control unit 222 and the data recorded in the third recording unit 226A.

As described above, advice conditions are recorded in the third recording unit 226A. There are multiple advice conditions.
Each of the advice conditions is associated with at least one of an evaluation condition and an interpretation condition. Only the evaluation condition, the interpretation condition, or both the evaluation condition and the interpretation condition are associated with the advice condition. For example, in the example shown in FIG. 14, the evaluation condition A113 and the interpretation condition B12 are associated with the advice condition C1. Evaluation condition A121 and evaluation condition A133 are associated with advice condition C2, and interpretation condition B11 and interpretation condition B31 are associated with advice condition C3. Similarly, at least one interpretation condition and evaluation condition are associated with each advice condition after the advice condition C4.
When there is only one evaluation condition or interpretation condition associated with the advice condition, the only evaluation condition or interpretation condition is the advice condition. Further, when there are a plurality of evaluation conditions or interpretation conditions associated with the advice conditions, a combination of the plurality of evaluation conditions or interpretation conditions becomes the advice condition.
Each advice condition is associated with advice data. For example, for each of the advice conditions C1 to C4, "Let's make efforts to increase C1 sales", "Let's keep the current situation regarding C2 product inventory", "Let's keep C3 accounts receivable faster. ", And"Let's aim to increase C4 gross profit ", respectively. The same applies to advice conditions after C5. For each piece of advice data, “Let's make efforts to increase sales”, “Maintain the current status of product inventory”, “Let's speed up the collection of accounts receivable”, “Aim to increase gross profit Text data such as “Let ’s do it” is included.
As in the case of FIG. 11, the evaluation conditions or interpretation conditions associated with each advice condition shown in FIG. 14 or a combination thereof, and the advice data associated therewith are merely examples. .

When there is one evaluation condition or interpretation condition associated with the advice condition, the third determination part 226 receives a code for the evaluation condition or interpretation condition from the main control part 222. If it is included in the set of codes included in the evaluation data and the interpretation data, it is determined that the advice condition is satisfied. In addition, when there are a plurality of evaluation conditions or interpretation conditions associated with the advice condition, the third determination unit 226 uses the third determination unit 226 for all the codes for the plurality of evaluation conditions or interpretation conditions. When it is included in the set of codes included in the evaluation data or interpretation data received from the control unit 222, it is determined that the advice condition is satisfied.
The third determination unit 226 reads advice data associated with each of the advice conditions satisfied by the evaluation data and interpretation data sent from the main control unit 222. The process performed by the third determination unit 226 may be based on the process performed by the second determination unit 225. It is the difference between the process performed by the second determination unit 225 and the process performed by the third determination unit 226 whether the object for determining the match is only the evaluation condition, the evaluation condition, and the interpretation condition.
In this embodiment, although not limited to this, advice is possible regardless of the combination of the codes included in the evaluation data and the interpretation data sent from the main control unit 222 to the third determination unit 226. An advice condition is created so that at least one of the conditions is satisfied. Therefore, in this embodiment, at least one piece of advice data is read from the third recording unit 226A.
Here, the processing performed by the third determination unit 226 is, for example, that the advice condition described on the front side is the main control unit among a large number of cards in which the advice condition is described on the front side and the advice data is described on the back side. This is equivalent to extracting the data satisfied by the evaluation data and interpretation data sent from 222 and extracting the advice data written on the back side of the extracted card. Since this process is the same for all the cards, it can be said that it is a standardized one. However, since it is simple, it does not take much time and cost.
For example, all of the read advice data is sent from the third determination unit 226 to the main control unit 222.

The main control unit 222 receives advice data. In this embodiment, they are sent to the output unit 229. At this time, the main control unit 222 also sends to the output unit 229 the user ID sent from the client 100 together with the financial statement data from which the advice data is generated. Note that the main control unit 222 does not need to send all of the advice data to the output unit 229, and may send only the most important data to the output unit 229.
On the other hand, the main control unit 222 sends at least part of the advice data to the output data recording unit 228 and records the advice data in the output data recording unit 228 in a state linked to the user ID that is the source of the advice data. . The advice data recorded in the output data recording unit 228 may or may not match the data sent from the main control unit 222 to the output unit 229.
The output unit 229 sends the interpretation data received from the main control unit 222 to the transmission / reception mechanism via the interface. The transmission / reception mechanism sends interpretation data to the client 100 specified by the user ID via the network 400.
Note that the advice conditions and advice data recorded in the third recording unit 226A are similar to the interpretation conditions and interpretation data recorded in the second recording unit 225A, for example, stability, cash flow, profitability, It is also possible to categorize by classification such as general. According to this, as in the case of the interpretation data, it is possible to obtain advice data belonging to each of these classifications.

The client 100 receives the advice data through the transmission / reception mechanism. The advice data is sent from the transmission / reception mechanism to the interface 114, and is sent from the interface 114 to the input unit 121. The advice data is sent from the input unit 121 to the image generation unit 123.
The image generation unit 123 generates image data for an image including text included in the advice data, and sends it to the output unit 125. An image including the text included in the advice data is displayed on the display 101 that has received the image data from the output unit 125 via the interface 114. By viewing such an image displayed on the display 101, the user can ascertain advice that would be given by an expert who viewed the financial statements identified by the financial statement data previously sent to the server 200 by the user. It will be possible.

The user can send a desired number of desired types of request data from the client 100 to the server 200. Thereby, the user can receive as many desired services as possible from the server 200.
When the user clicks the button with the character “No” shown in FIGS. 12 and 13 at any timing, the communication between the client 100 and the server 200 is disconnected, and the client 100 and the server 200 No further data exchange between the two.

In this embodiment, the score data corresponds to the overall B4. However, the interpretation data includes not only the overall B4 management, but also the stability B1, cash flow B2, and profitability B3. In the same way that detailed interpretation data on the details of the server 200 is also included, the score data to be referred to as detailed score data for each of the stability B1, the cash flow B2, and the profitability B3 is also scored in the server 200 224 may be generated. Such detailed score data may be provided from the server 200 to the client 100 simultaneously with the detailed interpretation data, for example, when the user requests the server 100 to transmit detailed score data. The server 200 may be provided to the client 100 only when the user requests the detailed score data alone from the client 100 to the server 200.
Further, in this embodiment, when the user sends start data from the client 100 to the server 200, interpretation data about the total B4 is automatically sent from the server 200 to the client 100, and score data (detailed score data) The detailed interpretation data and advice data have been described on the assumption that the server 200 additionally sends the request data to the client 100 only when the user further sends request data to the server 200. In other words, as a service that the server 200 provides to the client 100, the provision of interpretation data for the total B4 is a default service, and the provision of other data is an additional service.
However, such default and additional service divisions are merely examples, and after the user sends the start data from the client 100 to the server 200, for example, in addition to the interpretation data for the overall B4, score data (detailed score) Of course, it is also possible to configure the server 200 so that any of the detailed interpretation data and advice data, for example, all of the advice data, for example, are all returned from the server 200 to the client 100. In addition, in the present invention, it is essential that at least one kind of interpretation data such as comprehensive B4 and detailed interpretation data is sent from the server 200 to the client 100. It is not always essential that other data such as advice data is provided from the server 200 to the client 100.
Further, when the user requests the server 200 to transmit any of interpretation data, score data (including detailed score data), detailed interpretation data, and advice data for the total B4, the administrator of the server 200, etc. It is also possible for the server 200 to make a condition for payment of money to. Such billing management can be performed by a known or well-known technique. For example, the charging control can be performed by the main control unit 122 for the client 100 and the main control unit 222 for the server 200. Such billing is not strongly linked to personal information such as credit cards, but Bitcoin (Trademark), Nemu (Trademark) and other virtual currencies, which are rapidly spreading in recent years, It would be preferable from the viewpoint of ensuring the anonymity of the user to use a weakly linked personal information such as virtual money such as the provided bit cache.

100 clients
DESCRIPTION OF SYMBOLS 101 Display 102 Input device 121 Input part 122 Main control part 123 Image generation part 124 Recording part 125 Output part 221 Input part 222 Main control part 223 1st determination part 223A 1st recording part 224 Scoring part 225 2nd determination part 225A 1st 2 recording unit 226 third determination unit 226A third recording unit 227 ID recording unit 228 output data recording unit 229 output unit

Claims (10)

It is possible to communicate with a predetermined client device via a network, and the client device is associated with each of a large number of items and each of the large number of items that are standardized to satisfy a predetermined convention. This is a financial statement interpretation support device that receives financial statement data that is data about financial statements including numerical values, and supports interpretation of business conditions based on the received financial statement data. And
A receiving unit for receiving the financial statement data from the client device;
Output when a plurality of the numerical values linked to a specific item, which is a specific item among a number of the items included in the financial statements, satisfies an evaluation condition that is a predetermined condition A first recording unit that records evaluation data, which is data to be performed, in a state of being associated with a plurality of different evaluation conditions, respectively,
Whether numerical values associated with a number of the items included in the financial statements identified by the financial statement data received by the receiving unit match any of the evaluation conditions recorded in the first recording unit And when the evaluation condition recorded in the first recording unit is matched, the evaluation data associated with the matched at least one evaluation condition is at least received from the first recording unit. A first determination unit for reading one;
An interpretation condition in which at least one of the evaluation conditions associated with the evaluation data read by the first determination unit is a condition determined by a combination of at least one predetermined evaluation condition. Secondly, a plurality of interpretation data, which are data that can be output by the user operating the client device and can understand the interpretation of the financial statements, are associated with the interpretation conditions. A recording section;
When the evaluation condition associated with the evaluation data read by the first determination unit matches the interpretation condition recorded in the second recording unit, the at least one interpretation condition that is matched A second determination unit that reads at least one of the interpretation data associated with each other from the second recording unit;
The transmission unit is configured to transmit the interpretation data read by the second determination unit to the client device via the network;
A financial statement interpretation support device. The interpretation data is text data.
The financial statement interpretation support apparatus according to claim 1. Based on the evaluation data read by the first determination unit, a scoring unit that generates a numerical value indicating whether the business condition is good or bad is provided,
The transmission unit is configured to transmit numerical data generated by the scoring unit to the client device via the network.
The financial statement interpretation support apparatus according to claim 1 or 2. The scoring unit is configured to generate the numerical value after performing predetermined weighting on at least one of the evaluation data read by the first determination unit.
The financial statement interpretation support apparatus according to claim 3. At least one of the evaluation condition associated with the evaluation data read by the first determination unit and the interpretation condition associated with the interpretation data read by the second determination unit. The user who operates the client device is output when one satisfies an advice condition that is a condition determined by a combination of at least one of the evaluation condition and the interpretation condition determined in advance, based on the financial statement A third recording unit for recording a plurality of pieces of advice data, which is data capable of acquiring advice on management, in a state linked to the advice conditions;
The evaluation condition associated with the evaluation data read by the first determination unit and the interpretation condition associated with the interpretation data read by the second determination unit are the first And a third determination unit that reads at least one piece of the advice data associated with the at least one matched advice condition from the third recording unit when the advice condition is recorded in the third recording unit. When,
With
The transmission unit is configured to transmit the advice data read by the third determination unit to the client device via the network.
The financial statement interpretation support apparatus according to claim 1. The interpretation data is transmitted from the transmission unit to the client device via the network only when the user charges.
The financial statement interpretation support apparatus according to claim 1. The advice data is transmitted from the transmission unit to the client device via the network only when the user charges.
The financial statement interpretation support apparatus according to claim 5. A software discriminating unit for automatically discriminating which financial accounting software the financial statement data received by the receiving unit is generated;
The financial statement interpretation support apparatus according to claim 1. It is possible to communicate with a predetermined client device via a network, and the client device is associated with each of a large number of items and each of the large number of items that are standardized to satisfy a predetermined convention. The financial statement interpretation support device is designed to receive financial statement data, which is data about financial statements including numerical values, and to support interpretation of business conditions based on the received financial statement data. A method to be implemented,
Executed by the financial statement interpretation support device,
Receiving the financial statement data from the client device;
Output when a plurality of the numerical values linked to a specific item, which is a specific item among a number of the items included in the financial statements, satisfies an evaluation condition that is a predetermined condition A first recording process for recording a plurality of evaluation data, which is data to be performed, on a first recording unit in a state of being associated with a plurality of different evaluation conditions;
Whether the numerical values associated with a number of the items included in the financial statements identified by the financial statement data received in the receiving process match any of the evaluation conditions recorded in the first recording unit And when the evaluation condition recorded in the first recording unit is matched, the evaluation data associated with the matched at least one evaluation condition is at least received from the first recording unit. A first determination process of reading one;
An interpretation condition in which at least one of the evaluation conditions associated with the evaluation data read in the first determination process is a condition determined by a combination of at least one predetermined evaluation condition. A plurality of pieces of interpretation data, which is output when the satisfaction is satisfied and which allows the user operating the client device to know the interpretation of the financial statements, is associated with the interpretation conditions in the second recording unit. A second recording process for recording;
When the evaluation condition associated with the evaluation data read in the first determination process matches the interpretation condition recorded in the second recording unit, the at least one interpretation condition that is matched. A second determination step of reading at least one of the interpretation data associated with each other from the second recording unit;
A transmission process configured to transmit the interpretation data read in the second determination process to the client device via the network;
Including the way. It is possible to communicate with a predetermined client device via a network, and the client device is associated with each of a large number of items and each of the large number of items that are standardized to satisfy a predetermined convention. As a financial statement interpretation support device that receives financial statement data that is data about financial statements including numerical values, and supports the interpretation of business conditions based on the received financial statement data, A computer program for causing a predetermined computer to function,
The computer,
A receiving unit for receiving the financial statement data from the client device;
Output when a plurality of the numerical values linked to a specific item, which is a specific item among a number of the items included in the financial statements, satisfies an evaluation condition that is a predetermined condition A first recording unit that records evaluation data, which is data to be performed, in a state of being associated with a plurality of different evaluation conditions, respectively,
Whether numerical values associated with a number of the items included in the financial statements identified by the financial statement data received by the receiving unit match any of the evaluation conditions recorded in the first recording unit And when the evaluation condition recorded in the first recording unit is matched, the evaluation data associated with the matched at least one evaluation condition is at least received from the first recording unit. A first determination unit for reading one;
An interpretation condition in which at least one of the evaluation conditions associated with the evaluation data read by the first determination unit is a condition determined by a combination of at least one predetermined evaluation condition. A second record for recording a plurality of interpretation data, which is output when the satisfaction is satisfied, and which allows the user operating the client device to know the interpretation of the financial statements in a state associated with each interpretation condition; And
When the evaluation condition associated with the evaluation data read by the first determination unit matches the interpretation condition recorded in the second recording unit, the at least one interpretation condition that is matched A second determination unit that reads at least one of the interpretation data associated with each other from the second recording unit;
A transmission unit configured to transmit the interpretation data read by the second determination unit to the client device via the network;
Computer program to function as.

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