JP6503409B2 - Credit management system, method and program - Google Patents

Description

  The present invention relates to a credit management system, method and program for performing financial rating.

  Credit checks are conducted during or after financing by a financial institution. Not only large companies, but also small and medium-sized enterprises are required to perform this credit survey.

  Here, Patent Document 1 below discloses a credit rating method capable of performing a credit rating by reflecting in a financial statement the substantive financial position of a small business that is not audited.

  Further, in Patent Document 2 below, a transaction decision that quantifies a transaction relationship that does not appear in financial data and calculates a loan decision index using a grouping means to make a loan decision that aims to bottom up evaluation of small and medium enterprises etc. An indicator calculation system is disclosed.

Japanese Patent Application Publication No. 2003-150766 JP, 2006-99492, A

  However, the credit rating method described in Patent Document 1 does not disclose a method for performing credit rating of the entire group in grouped SMEs. Therefore, since SMEs are not obligated to prepare consolidated financial statements, it is necessary to manually sum up the figures representing the financial status of each company that composes the group when judging the financial status of the entire group. It is believed that there is. Therefore, when the number of companies constituting the group is large, the work becomes complicated and inefficient.

  In addition, in the loan judgment index calculation system described in Patent Document 2, after the loan destination companies are grouped based on the business partners, the index that is the key for the loan judgment is calculated, but there are transactions with the subsidiaries and affiliated companies within the group. There is no disclosure of means for adjusting the case. Therefore, it is considered that the group's overall financial position can not be accurately reflected in the indicator.

  The present invention has been proposed in view of the above-described circumstances, and automatically assigns ratings for the entire enterprise group including enterprises that have not prepared consolidated financial statements, such as small and medium-sized enterprises, and determines the substantial financial standing of the entire enterprise group. The purpose is to provide a credit management system, method and program that can be accurately reflected in ratings.

  In order to achieve the above object, a credit management system in a financial institution according to the present invention comprises: extracting means for extracting a group to be added to which an amount of financial statements is to be added from a group of companies including a core company; And summarizing means for summarizing the amounts in the financial statements, adjustment means for subtracting the internal transaction amount of the summarizing target group from the total amount and calculating the amount after internal transaction adjustment, the amount after internal transaction adjustment and additional information And a rating means for rating the core enterprise based on and the enterprise group is characterized by including one or more enterprises that do not prepare consolidated financial statements.

  A method according to the present invention is a method executed by a credit management system in a financial institution, and it comprises the steps of: extracting a group to be totaled for which the amounts of financial statements are to be totaled from an enterprise group including a core company; A step of adding up the amount of financial statements of the group, a step of calculating the amount after adjusting the internal transaction by adding or subtracting the amount of internal transaction of the addition target group to the added amount, and an amount after adjusting the internal transaction and additional information And rating the core company based on, the corporate group is characterized by including one or more companies that do not create consolidated financial statements.

  The present invention further provides a program for causing a computer to execute the steps of the above method.

  According to the present invention, it is possible to reduce time and cost efficiently by automatically rating the entire enterprise group including enterprises that have not prepared consolidated financial statements, such as small and medium enterprises. In addition, credit rating of financial institutions can be made more accurate because the rating accurately reflects the substantial financial position of the entire enterprise group.

It is a block diagram of a credit management system concerning an embodiment of the present invention. It is a block diagram showing composition of a credit control system concerning an embodiment of the present invention. It is a flowchart for demonstrating the extraction means of the control part of the credit management system which concerns on embodiment of this invention. It is a flowchart for demonstrating the summing means of the control part of the credit management system which concerns on embodiment of this invention. It is a flowchart for demonstrating the adjustment means of the control part of the credit management system which concerns on embodiment of this invention. It is a flowchart for demonstrating the rating means of the control part of the credit management system which concerns on embodiment of this invention. It is a figure which shows an example of the financial information database in connection with embodiment of this invention. It is a figure which shows an example of the credit management database in connection with embodiment of this invention. It is a screen figure for demonstrating the extraction means of the control part of the credit management system in connection with embodiment of this invention. It is a screen figure for demonstrating the summing means of the control part of the credit management system in connection with embodiment of this invention. It is a screen figure for demonstrating the adjustment means of the control part of the credit management system in connection with embodiment of this invention. It is a screen figure for demonstrating the rating means of the control part of the credit management system in connection with embodiment of this invention.

  Hereinafter, embodiments according to the present invention will be described with reference to the drawings.

  First, referring to FIG. 1, a credit management system 10 in an embodiment according to the present invention will be described. The credit management system 10 is installed in a financial institution such as a bank that performs credit business. Here, the credit management system 10 may be implemented alone, or may be implemented on a server or host computer in a system of a financial institution existing in the related art.

  The credit management system 10 is connected to the terminals 20 a to 20 c via the network 30. The network 30 may be the Internet, a local area network (LAN) or a wide area network (WAN).

  In the following, when it is not necessary to distinguish and describe each of the terminals 20a to 20c in particular, the terminals 20a to 20c are described as the terminals 20. Further, although only three terminals 20 are shown in FIG. 1 for the sake of simplicity, it goes without saying that more terminals may be present.

  Here, the terminal 20 represents a terminal used by a user working at a financial institution performing credit management, for example, a bank clerk, for normal business. The terminal 20 can be used not only in a head office or a branch office but also outside the office.

  The terminal 20 has a human interface such as a keyboard and a touch panel, and more specifically, a desktop personal computer, a notebook personal computer, a smartphone, a tablet, or a PDA (Personal Digital Assistant). A mobile type information processing terminal etc. are mentioned.

  Next, the configuration of the credit management system 10 according to the embodiment of the present invention will be described with reference to FIG. Here, it demonstrates with reference to drawing of FIG.7 and FIG.8. As shown in FIG. 2, the credit management system 10 includes a transmitting / receiving unit 11, a control unit 12, and a storage unit 17. The storage unit 17 includes a financial information database 18 and a credit management database 19. There is.

  First, the storage unit 17 of the credit management system 10 will be described.

  The storage unit 17 of the credit management system 10 has a function of storing information transmitted from the terminal 20 and various data. The storage unit 17 is realized by, for example, various storage media such as a hard disk drive, an SSD, and a flash memory.

  Next, the financial information database 18 and the credit management database 19 stored in the storage unit 17 will be described.

  The financial information database 18 is a database in which financial information data on financial statements of companies constituting a group company that performs credit management is stored. As shown in FIG. 7, “financial statements” such as “company name”, “group code”, “relationship category” indicating relationship with core company, profit and loss statement and balance sheet were allocated for each company It is stored in association with the customer number.

  The account items constituting each item of the financial statements shown in FIG. 7 are an example, and any account item may be used depending on the company. For example, the account items constituting the item "non-operating income" in the income statement may be "interest income" and "other income". Similarly, the items of accounts constituting the item “fixed liabilities” in the balance sheet may be “retirement benefit provisions”, “deferred tax liabilities” and “others”.

  The credit management database 19 is a database in which information for use in rating a company in credit management is stored. As shown in FIG. 8, “Trading company name” indicating the name of a company that constitutes a group company, “advance date such as borrowing”, “advance date resolved date”, “disappointment date”, “bankrupt date”, “bankruptcy Items such as “Justification” and “relaxation” indicating the presence or absence of a change in the initial lending conditions are stored in association with the customer numbers assigned to the companies making up the group company. The credit management database 19 is created by an input from the terminal 20 by the user.

  The transmission / reception unit 11 of the credit management system 10 transmits / receives information to / from the terminal 20 via the network 30. The control unit 12 controls output and reception of information to the storage unit 17 and the like.

  Here, the detailed configuration of the control unit 12 of the credit management system 10 will be described.

  The control unit 12 includes an extraction unit 13, a summing unit 14, an adjustment unit 15, and a rating unit 16.

  Next, processing of each of the units 13 to 16 configuring the control unit 12 will be described. The processing of each of the units 13 to 16 constituting the control unit 12 is all performed by the processor.

  FIG. 3 describes the process of the extraction means 13 of the control unit 12, and will be described below with reference to FIG.

  First, financial statement data of an enterprise that constitutes an enterprise group to be subjected to credit management is input by the user from the terminal 20. The input financial statement data is stored in the financial information database 18 by the extraction means 13 (step S101).

  Here, the “corporate group” refers to a group formed by a certain company and another company when a certain company controls the decision-making organization of the other company. In other words, the "corporate group" is composed of the "core company" which is the core of the group and "other companies" in which the decision-making organization is controlled by the core company. This "core company" and "other company" may be either a corporation or an individual.

  Note that whether or not the core company controls the decision-making organizations of other companies depends on whether the percentage of acquisition of voting rights or the representative director of the core company and the representative director of the other company are the same. In the case of being the manager of another company, etc., it is judged in consideration of the existence of actual control relations.

  In addition, a “corporate group” can be composed of one or more companies that do not prepare consolidated financial statements, such as small and medium-sized enterprises that do not have to prepare consolidated financial statements. Furthermore, the “enterprise group” is not only one or more companies that do not prepare consolidated financial statements, but also companies that are obligated to prepare consolidated financial statements and those who are not obligated to prepare consolidated financial statements. It can further include one or more companies that produce the tables.

  Next, the user displays the "target destination list screen" 40 of FIG. Then, the user inputs the name of the core company to which a rating for credit is to be made in the “Customer Name” box 41 and clicks the “Group Import” button 42. Then, the extraction means 13 acquires financial information data of other companies constituting the enterprise group of the core enterprise from the financial information database 18, and in the "group list" box 43, the company name of the other enterprise and the classification of corporate individuals, The item etc. which show the relationship with a core company are displayed (step S102).

  Among the other companies displayed in the "group list" box 43, the user is "summed" in the "group list" box 43 for other companies that are determined to be highly relevant and to be subject to the summarization of the financial statements. Click the check box to put a check.

  For example, since the company of the customer number "00000001" displayed in the "group list" box 43 is a "subsidiary" of the core company "△ company" and it is determined by the user that the importance is high, " The check box is selected. Also, for example, the company with the customer number “00000002” that is checked indicates that the representative director of the core company “△ company” is an individual company that also serves as an officer of the company of “00000002”. There is.

  On the other hand, the company with customer number “00000005” is important because the core company “△” company is the shareholder and the voting rights are acquired more than a certain amount, but the transaction amount with the Δ △ company is small, etc. Since the user determines that the amount of the financial statements is not high and the amount of the financial statements is not to be summed, the "summed" check box is left blank without being checked. In addition, companies and guarantors who do not have a business relationship with the core company can also be included in the “group to be added” to which the amounts in the financial statements are added.

  Next, the extraction unit 13 determines that the “merging object group” belongs to the “merging object group” to which the core company and other companies whose “merging object” check box is checked are to be added up. The financial information data of the core company and the other company that compose the “a” are extracted (step S103).

  FIG. 4 describes the process of the summing unit 14 of the control unit 12. Here, this will be described below with reference to FIG.

  The user displays the "totalization financial list screen" 50 of FIG. Then, the summing means 14 displays the company name “中 核 company” of the core company of the group to be summed in the “company name” box 51. Further, the summing unit 14 displays a list of the names of companies of other companies that constitute the "summation target group" in the "group list" box 52 (step S201).

  In the “company name” box 51 and the “group list” box 52, a “finance” column 55 exists. As an example, in FIG. 10, “BS Completed PL Completed” is displayed in “Finance” column 55 of “Company Name” box 51. This indicates that the financial statement data of the balance sheet (BS) of the core company ΔPL and the profit and loss statement (PL) has been input from the terminal 20 to the financial information database 18 by the user.

  On the other hand, the line "corporation B" in the "finance" column 55 of the "group list" box 52 displays "BS not yet PL completed". This indicates that the balance sheet of the corporation B which is the target of adding up the amounts is not input to the financial information database 18, but the income statement is being input.

  Here, the summing means 14 can create information to be summed up, such as financial statement data, from the contents of an individual's final declaration such as a final income tax return and the personal asset status.

Furthermore, when the user clicks the display of "BS" and "PL" in the "finance" column 55, the balance sheet and the profit and loss statement are displayed based on the financial information data.
Thus, in the "Finance" column 55, both corporate and individual financial statements can be displayed.

  Further, in the “non-traded party etc.” box 53, it is possible to display financial statements of companies that do not have a business relationship with the core company among the companies that constitute the company group or guarantors of the core company.

  After confirming the financial statements and closing dates of the core company and other companies that constitute the "summation target group", the user presses the "sum total BSPL" button 54. Then, the summing means 14 sums the amounts of the financial statements of the core company and the other companies that constitute the "summation target group" (step S202).

  FIG. 5 describes the process of the adjusting means 15 of the control unit 12. Here, this will be described below with reference to FIGS. 10 and 11.

  The user displays the "internal transaction adjustment screen" 60 of FIG. In step S202, based on the user clicking on the “add combined BSPL” button 54, the adjustment means 15 combines the balance sheet and profit and loss statement of the combined core company and other companies that make up the “add target group”. The amount is displayed in the "financial statements" box 61. At this time, the adjustment means 15 also displays the individual financial statements of the core company and other companies that constitute the "summation target group" in the "financial statements" box 61.

  The amounts in the combined balance sheet and profit and loss statement are the amounts before adjustment for which internal transactions have not been adjusted in the “group to be added”.

  Next, when the user clicks the “adjustment registration” button 62, the adjustment means 15 displays the “internal transaction adjustment registration screen” 63 for performing the internal transaction adjustment in the “internal transaction adjustment screen” 60. In the "target company" column 64 of the "internal transaction adjustment registration screen" 63, for example, the core company "Δ company" is selected by the user from the pull-down menu. Further, in the "partner company" column 65, for example, "corporation A" which is a subsidiary of the core company △ company and which constitutes the "summation target group" is selected by the user from the pull-down menu.

  In addition, the user can respectively input an arbitrary company for whom internal transaction adjustment is desired in the "target company" column 64 and the "counterparty company" column 65.

  In the debit “account item” column displayed on the left side of the internal transaction adjustment registration screen 63, the user selects the account item of the target company for which the internal transaction adjustment is to be performed from the pull-down menu. For example, in this case, the account item of “Notes receivable” of the core company △ company is selected. At this time, a list of the bill of exchange data received from the subsidiary corporation A among the all bill of exchange data possessed by the core company Δ ま ず is first extracted with, for example, the customer code or the like as a key.

  On the other hand, the user selects the account item of the partner company which wants to offset the account item entered in the debit from the pull-down menu of the "account item" column of the credit on the right of the internal transaction adjustment registration screen 63.

  For example, in this case, the "bill of exchange" of "corporation A" is selected by the user. At this time, a list of the bill of exchange data transferred to the core company Δ out of all the bill of exchange data held by the corporation A is extracted using, for example, a business partner code as a key. Next, for example, the bill of exchange data of corporation A corresponding to the bill of exchange data of company Δ that wants to carry out internal transaction adjustment using the amount of money as a key is extracted and displayed. In addition, by clicking on the "correspondence candidate" button 66, the credit account candidate candidate corresponding to the debit account item is displayed.

  The user clicks the "register" button 67 after entering the above journal entry and amount. Then, the adjustment means 15 registers the journal of the internal transaction in the "total target group" and the internal transaction amount in the credit management system 10 (step S301).

  Next, when the user clicks the "add up BSPL (after adjustment) creation" button 68 of the internal transaction adjustment screen 60, the adjustment means 15 registers in step S301 from the amount of the financial statement before adjustment added up in step S202. The internal transaction amount of the “group to be combined” is subtracted to calculate the amount after internal transaction adjustment (step S302).

  Here, the amount of notes received from corporation A, the core company △ company of which is a subsidiary, and the amount of bills payable by corporation A to the company, are respectively deducted as internal transactions from the amounts of the financial statements combined. Ru. That is, in the credit management system 10, the debit "bills of exchange" and the credit "bills of exchange" are posted.

  Furthermore, the adjustment means 15 writes financial statement data after internal transaction adjustment based on the amount after internal transaction adjustment in the financial information database 18, and displays the financial statement after internal transaction adjustment on the internal transaction adjustment screen 60.

  FIG. 6 describes the process of the rating unit 16 of the control unit 12. Here, this will be described below with reference to FIG.

  The user displays the rating / classification form 70 of FIG. The rating unit 16 uses the internal transaction-adjusted financial statements displayed in step S302 as a rating for credit management. Further, the rating unit 16 reads and acquires additional information for performing rating more accurately from the financial information database 18 and the credit management database 19 (step S401).

  The additional information indicates, for example, information representing the actual financial status of the grouping target group, such as the actual value of the company, cash flow, rating information, and rating information.

  Here, the rating means 16 refers to the credit management database 19 and when it is judged that there is rating deduction information as a reason for lowering the rating in the additional information, the rating deduction information is acquired from the credit management database 19.

  For example, when rating a debtor of a financial institution, if rating means 16 determines that three months or more have passed since the “advance date” in credit management database 19, rating means 16 determines “deferred date” based on the rating information. It is displayed in the "variation of period" and the "summary" box 71.

  The items displayed by the rating means 16 in the "Summary" box 71 are not limited to the above, and are, for example, "Without delivery", "Bankruptcy occurred", etc. based on the contents of the financial information database 18 and the credit management database 19. May be

  Further, details of the items displayed in the “Summary” box 71 such as “Delivery Date” and “Bankruptcy Date” are displayed by the rating means 16 in the “Debtors classification adjustment factor” box 75.

  In addition, the rating means 16 also displays details of items affecting the rating change, such as a “date of arrears”, “date of arrears cancellation”, and “bankruptcy reasons” in the “Credit status” box 72.

  On the other hand, the rating means 16 refers to the credit management database 19 and when it is judged that there is rating raising information as a reason for raising the rating among the additional information, acquires the rating raising information from the credit management database 19.

  For example, if the rating means 16 determines that the date on which debt arrears has been resolved has been entered in the item of “advancement resolution date” of the credit management database 19, the rating means 16 determines And “Summary” box 71.

  The rating means 16 displays the details of the items displayed in the “Summary” box 71 in the “Debtors classification adjustment factor” box 75, and changes the rating such as “Delivery date resolved” in the “Credit status” box 72. Displaying the details of the items that affect the ratings is the same as in the case of rating up information as in the case of the rating down information above.

  Further, the rating means 16 displays the non-consolidated financial rating of the core company in the “non-divided financial rating” box 73 of the “rating / classification report” 70 based on the financial statement data of the financial information database 18. Here, the division of the core company △ company is displayed as "B", that is, "needs attention".

  The rating unit 16 displays the rating of the totalization target group in the "group rating" box 74 of the "rating / classification report" 70 based on the internal transaction-adjusted financial statement data created by the adjusting unit 15. Here, the category of the total target group is displayed as "Z", that is, "destination for concern with failure".

  The rating unit 16 newly assigns a rating to the core company based on the financial statement data of the group subject to consolidation for internal transaction adjustment and additional information created based on the amount after internal transaction adjustment (step S402).

  Rating means 16 sets the new rating of the core company as "adjusted debtor classification" in "debtor classification adjustment factor" box 75 in "rating / classification report" 70 and "debtor rating / debtor classification" Display in box 76. Here, the new rating is lowered to the rating "Z" and displayed as "destination for concern".

  This new rating is displayed in the category "Z" and the "classification factor adjustment factor" box 75 in which the category "B" displayed in the "non-consolidated financial rating" box 73 is displayed in the "group rating" box 74. It means that the rating was lowered by the rating means 16 based on the factor that the corresponding term, ie, “the arrears period” is 3 months or more, and “relaxation” has occurred. The corresponding items among the items in the “Debtors classification adjustment factor” box 75 are displayed in black circles.

  On the other hand, if the rating means 16 determines that the core company has additional information that is appropriate to raise the rating, such as that the credit management database 19 has rating raising information or the figures in the adjusted cash flow statement are good. The new rating after the increase is displayed in the “Adjusted debtor classification” column of “Debtor classification adjustment factor” box 75 and the “Debtor classification / obligor classification” box 76.

  As described above, the credit management system 10 according to the present embodiment is configured. Next, the effects of the credit management system 10 will be described.

  According to the present embodiment, the core company does not prepare consolidated financial statements because the corporate group further includes one or more companies that prepare consolidated financial statements, but other companies that make up the corporate group When the consolidated financial statements are prepared, the configuration of various business groups can be reflected in the credit management system 10, and the rating and credit management of the business group can be performed. Therefore, not only small and medium enterprises that have not prepared consolidated financial statements, but also large enterprises that are required to prepare consolidated financial statements, or small and medium enterprises that have optionally prepared consolidated financial statements are included in one corporate group. Can.

  According to the present embodiment, the additional information includes rating deduction information, and the rating means performs rating based on obtaining the rating deduction information from the credit management storage means, causing factors to lower the rating, such as arrears. In this case, the rating of the core company can be automatically downgraded, which is efficient. Human error can be greatly reduced because the rating of core companies can be automatically downgraded. In addition, automation can save time and money especially when there are many corporate groups that perform credit management.

  According to the present embodiment, the additional information includes rating raising information, and the rating means performs rating based on obtaining the rating raising information from the credit management storage means, so that the debt delinquency disappears, etc. Being able to automatically raise the rating of the core company when there is a factor to raise it is efficient. In addition, human error can be greatly reduced as in the case of the above-described rating reduction information, and particularly when there are many corporate groups performing credit management, time and money can be saved.

  According to the present embodiment, since the combining means prepares the financial statements based on the contents of the personal tax return and / or the personal asset status, the other company constituting the corporate group is an individual. However, it is possible to create financial statement data to be added to the amount after adjusting the format based on the contents of the personal tax return and the personal asset status. Therefore, even in the case of a private enterprise, the amounts of financial statements can be added together as a corporate group.

  As mentioned above, although embodiment concerning this invention was described, this invention is not limited to this embodiment, It can not be overemphasized that it can implement in a various aspect in the range which does not deviate from the summary. For example, the roles of the units 13 to 16 of the credit management system 10 and the control unit 12 are not limited to the above-described example.

DESCRIPTION OF SYMBOLS 10 Credit management system 11 Transmission / reception part 12 Control part 13 Extraction means 14 Addition means 15 Adjustment means 16 Rating means 17 Storage part 18 Financial information database 19 Credit information database 20a Terminal 20b Terminal 20c Terminal 30 Network 40 Targets list screen 41 Supplier name Box 42 Import group button 43 Group list box 50 Consolidation target financial list screen 51 Company name box 52 Group list box 53 Not-to-others box 60 Internal transaction adjustment screen 61 Financial statement box 62 Adjustment registration button 63 Internal transaction adjustment registration screen 64 Target company column 65 Partner company column 66 Correspondence candidate button 67 Registration button 68 Summarized BSPL (adjusted) creation button 70 Rating and classification report 71 Overview box 72 Credit status box 73 Non-consolidated financial rating box 74 group rating box 75 debtor division adjustment factor box 76 obligor ratings, debtor classification box

Claims (6)

A credit management system for rating corporate groups , which
The credit management system
Extracting means for extracting the combined target group for which sums the amounts of financial statements from the corporate group including the core company,
The sum totaling means for totaling the amounts of the financial statements of the group to be totaled , and when a company constituting the group of companies includes an individual, the total amount of the sum is the contents of the finalized declaration of the individual and the individual Combining means based on at least one of the asset statuses of
Adjustment means for calculating the amount after internal transaction adjustment by subtracting the internal transaction amount of the addition target group from the total amount of money;
Rating means for rating the core company based on the amount after the internal transaction adjustment and the additional information , the additional information including rating information including information indicating presence or absence of arrears ;
The credit management system, wherein the business group includes one or more business entities that do not create consolidated financial statements.   The credit management system according to claim 1, wherein the business group further includes one or more business entities that prepare consolidated financial statements.   The credit according to claim 1 or 2, wherein the additional information includes rating information, and the rating means performs the rating based on acquiring the rating information from the credit management storage means. Management system.   The credit according to claim 1 or 2, wherein the additional information includes rating raising information, and the rating means performs the rating based on acquiring the rating raising information from a credit management storage means. Management system. A method implemented in a credit management system to rate a corporate group , comprising
The method is
Extracting combined target group for which sums the amounts of financial statements from the corporate group including the core company,
In the step of adding up the amounts of the financial statements of the group to be added up, when the enterprise that constitutes the group of companies includes an individual, the amount of added up is the contents of the final income tax return of the individual and the individual's A step based on at least one of the asset statuses, and
Calculating an internal transaction-adjusted amount by subtracting the internal transaction amount of the integration target group from the aggregated amount;
Rating the core company based on the amount after the internal transaction adjustment and the additional information , the additional information including information indicating presence or absence of arrears ;
A method characterized in that the business group includes one or more business entities which do not prepare consolidated financial statements. A program for causing a computer to execute the method according to claim 5 .

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