WO2021227444A1

WO2021227444A1 - Accounting report generation method and apparatus, and electronic device

Info

Publication number: WO2021227444A1
Application number: PCT/CN2020/132103
Authority: WO
Inventors: 周均; 周志臻; 周小英
Original assignee: 长沙华山信息技术有限公司
Priority date: 2020-05-14
Filing date: 2020-11-27
Publication date: 2021-11-18
Also published as: CN111598674A; CN111598674B

Abstract

An accounting report generation method and apparatus, an electronic device, and a computer-readable storage medium. The method comprises: controlling an assignment process by using a feedforward control policy to generate a completely controlled accounting information document; mapping document information into an account book; adding error, adjustment and normal items to a report so that the report has a normalized checking and error reporting function, and using a feedback control policy to re-check and correct documents in the account book and accumulated information; and receiving and transmitting a report generation command, obtaining a corresponding report template, invoking, according to the report generation command, a corresponding index from the corrected account book, mapping the index into the template, obtaining a calculation relationship of a taskbar of the template, and generating a target accounting report by means of calculation. According to the present application, feedforward control and feedback control are performed on system data in a logical way, and the system data is checked in real time in the form of a normalized report, thus the correctness of the data is ensured, and the accounting report has a normalized, timely and intelligent checking and error reporting function.

Description

Method, device and electronic equipment for generating accounting statements

This application claims the priority of a Chinese patent application filed with the Chinese Patent Office on May 14, 2020, the application number is 202010406902.0, and the invention title is "A method, device and electronic equipment for generating accounting statements", the entire content of which is incorporated by reference In this application.

Technical field

This application relates to the technical field of accounting intelligence, and more specifically, to a method and device for generating accounting statements, and an electronic device.

Background technique

The current accounting subject is a non-resource business information coding method that does not consider the direction of borrowing and lending and adopts a serial arrangement. Since its coding is not resourceful, it is not shared and controllable; the current business documents are still derived from the manual era , The first person (business personnel) and all accounting subjects have not yet established complete business documents that can be opened and controlled, and the related business documents have not established a data chain connection, resulting in the ignorance of the business man-machine; The accounting at the end of the period and the end of the period are all based on uncontrollable business information codes, business documents, and accounting vouchers. The balance sheet and income statement are based on the period-end accounting settlement, and the cash flow statement is based on the balance sheet. And the income statement; at the end of the compilation of the uneven cash flow statement, the textbook has to say "In the specific operation, because the cash flow statement is prepared based on the two main tables and some detailed account books, the data is difficult to be accurate, and the item is left to the end. Squeeze to fill the column".

Summary of the invention

The purpose of this application is to provide a method and device for generating accounting statements, an electronic device, and a computer-readable storage medium, which can manage and control system data before and after in a logical way, and detect the system in real time in the form of normalized statements. The data ensures the correctness of the data, so that the accounting statements have the function of normalization, timeliness and intelligent error detection and reporting.

In order to achieve the above objectives, this application provides a method for generating accounting statements, including:

Determine the prior control strategy used to detect and control the data in the data assignment process;

Acquire the accounting element data assigned by the user, use the prior control strategy to control the accounting element data in the assignment process, and generate fully controlled accounting information documents;

Mapping the document index information corresponding to the fully controlled accounting informationization document to the pre-designed accounting book;

Determine the post-event control strategy, and use the post-event control strategy to re-check the accounting information documents and accumulated account book index information mapped to the accounting books, correct the system data errors according to the detection results, and get the post-correction Of accounting book information;

Receive and transmit the report generation command issued by the user, obtain the corresponding accounting report template, according to the report generation command, retrieve the corresponding account book index information from the corrected accounting book information and map it to the accounting report template, and obtain the accounting report template. The calculation relationship between the taskbar information of the report template is calculated to generate the target accounting report.

Optionally, the prior control strategy is set in advance for the general ledger account: attribute setting tabulation, bill column activation tabulation, expansion and fine-tuning tabulation setting, business information association tabulation setting, business information special control setting tabulation, Set up tabulations for business information self-control, set up tabulations related to the balance sheet, set up tabulations related to the income statement, and set up tabulations related to the cash flow statement.

Optionally, add error items, adjustment items, and normal items to the cash flow statement of the accounting statement template, so that it has the function of normalization, timeliness, and intelligent error detection and reporting;

Wherein, the error item is an item added to the cash flow table for recording system data errors, and the adjustment item is an item added to the cash flow table for offsetting the repeated data collection of error items, The normal item is an item added to the cash flow statement for the cash flow statement to generate reports in a timely manner in any time period.

Optionally, the use of the prior control strategy to manage and control the accounting element data in the value assignment process to generate fully controlled accounting informatization documents includes:

Use the accounting general ledger account as a control item to control the symmetrical or asymmetrical unlimited expansion and fine-tuning of the second and lower sub-purposes of its borrowing direction;

Use the bill column activation table set by various accounting general ledger accounts to control the assignment of various general accounting accounts on various accounting information documents;

Use the specific accounting general ledger account assigned in any column of the accounting information document to control the assignment of the second and lower sub-items of any column;

Use the first, second and third level subjects assigned in the circulation column of the accounting information documents to control the flow of the data link, which is divided into the same level 1, 2, and 3 subjects to realize the flow of the data link and different levels 1, 2, and 3 subjects to block the flow of the data link;

Pre-control and post-check the business information assigned on the accounting informatization documents by using the association, exclusive control, and self-control relationships of business information to generate the fully controlled accounting informatization documents.

Optionally, the scheduling command command for generating the accounting report includes the selection information of the target accounting report and its type, and the start and end time of the report.

Optionally, the post-control strategy includes business information association relationship logic detection items, business information specific control relationship logic detection items, business information self-control relationship logic detection items, data link information documents and amount detection items, data link information documents And quantity detection items, and cash flow detection items; the ex-post control strategy is also used to detect the accounting books and the target accounting statements.

Optionally, it also includes:

After using the ex-post control strategy to detect the accounting informationization document, the accounting book and the target accounting statement, the detection result is obtained;

Based on the detection result, a list of various types of document error information, an error information list of a reconciliation relationship, an error information list of an account with a relationship, and a cash flow error information list are generated to provide support for evaluating and correcting system data errors.

Optionally, the process of generating the accounting statement includes:

Receive selection instructions designed for the items in the upper title bar of the accounting statement, and establish the command and dispatch relationship between each item selection instruction and various related accounting general ledger accounts;

Receive a setting instruction for the task bar item in the accounting report; the setting instruction is used to set the report task bar item as a collection item or a calculation item; the collection item is used to realize the mapping conversion between the account book index and the report index The calculation relationship, the calculation item is used to realize the calculation and reorganization of the collection item and its own information in the report task bar;

Acquire the layout design content in the accounting statement template, and determine the lower title bar of the accounting statement based on the layout design content;

The accounting report is generated in combination with the upper title bar, the task bar, and the lower title bar.

In order to achieve the above objective, this application provides an accounting statement generating device, including:

The pre-control module is used to determine the pre-control strategy used to detect and control the data in the data assignment process;

The data assignment module is used to obtain the accounting element data assigned by the user, use the prior control strategy to control the accounting element data in the assignment process, and generate fully controlled accounting information documents;

The data mapping module is used to map the document index information corresponding to the fully controlled accounting informationization document to the pre-designed accounting book, and establish the collection items of various accounting report task columns and various accounting general ledger account book indicators Mapping conversion calculation relationship;

The post-control module is used to determine the post-control strategy, and use the post-control strategy to re-check the accounting informationized documents and accumulated account book index information mapped to the accounting book, and correct the system according to the detection result The data is wrong, and the corrected accounting book information is obtained;

The report generation module is used to receive and transmit the report generation command issued by the user, obtain the corresponding accounting report template, and retrieve the corresponding account book index information from the corrected accounting book information according to the report generation command and map it to the accounting report template , And obtain the calculation relationship between the task bar information of the accounting statement template, and calculate and generate the target accounting statement.

In order to achieve the above objective, this application provides an electronic device, including:

Memory, used to store computer programs;

The processor is used to implement the steps of any of the aforementioned methods for generating accounting statements when the computer program is executed.

In order to achieve the above objective, the present application provides a computer-readable storage medium with a computer program stored on the computer-readable storage medium, and when the computer program is executed by a processor, any one of the accounting report generation methods disclosed above is implemented A step of.

It can be seen from the above scheme that the method for generating accounting statements provided by this application includes: determining a pre-control strategy for detecting and controlling data in the data assignment process; obtaining user-assigned accounting element data, and using the pre-control The strategy controls the accounting element data in the value assignment process to generate fully controlled accounting informatization documents; mapping the document index information corresponding to the fully controlled accounting informatization documents to pre-set accounting books; Determine the post-event control strategy, and use the post-event control strategy to re-check the accounting information documents and accumulated account book index information mapped to the accounting books, correct the system data errors according to the detection results, and get the post-correction The accounting book information; receive and transmit the report generation command issued by the user, obtain the corresponding accounting report template, according to the report generation command, retrieve the corresponding accounting book index information from the corrected accounting book information and map it to the accounting report template , And obtain the calculation relationship between the task bar information of the accounting statement template, and calculate and generate the target accounting statement. It can be seen from the above that this application can detect and control the accounting element data in the process of assigning it, and can check the data again based on the post-control strategy to avoid data errors. It can also automatically retrieve the corresponding information after receiving the report generation instruction In relation to calculation, the target accounting report is generated intelligently and automatically to ensure the correctness of the accounting report data, so that the accounting report has the function of normalization, timeliness and intelligent error detection and reporting.

The application also discloses an accounting statement generating device, an electronic device and a computer-readable storage medium, which can also achieve the above technical effects.

It should be understood that the above general description and the following detailed description are only exemplary and cannot limit the application.

Description of the drawings

In order to more clearly describe the technical solutions in the embodiments of the present application or the prior art, the following will briefly introduce the drawings that need to be used in the description of the embodiments or the prior art. Obviously, the drawings in the following description are only These are some embodiments of the present application. For those of ordinary skill in the art, other drawings can be obtained based on these drawings without creative work.

Figure 1 is a flowchart of a method for generating accounting statements disclosed in an embodiment of the application;

Figure 2 is a block diagram of an accounting report generating device disclosed in an embodiment of the application;

Figure 3 is a simplified structural diagram of an accounting report generation system disclosed in an embodiment of the application;

Figure 4 is a detailed structural diagram of an accounting report generation system disclosed in an embodiment of the application;

FIG. 5 is a structural diagram of an electronic device disclosed in an embodiment of the application;

Fig. 6 is a structural diagram of another electronic device disclosed in an embodiment of the application.

Detailed ways

The technical solutions in the embodiments of the present application will be clearly and completely described below in conjunction with the accompanying drawings in the embodiments of the present application. Obviously, the described embodiments are only a part of the embodiments of the present application, rather than all the embodiments. Based on the embodiments in this application, all other embodiments obtained by those of ordinary skill in the art without creative work shall fall within the protection scope of this application.

Special note on accounting levels:

Any type of accounting book is composed of "Accounting General Ledger + Level 2 Subsidiary Ledger + Level 3 Subsidiary Ledger + Level N Subsidiary Ledger", among which "Accounting General Ledger" is indispensable, and "Level 2 to N Level" subscribing accounts are based on The “Accounting General Ledger+Second-Level Subsidiary Ledger+Third-Level Subsidiary+N-Level Subsidiary Ledger” constitutes the specific “Business Information”.

Since there are factors in the business information to expand the "N-level" sub-ledger, the business information will be unlimited for any enterprise and institution, so it is impossible to exhaust the unlimited business information. The nature of the business information is combination Yes, there are two methods for the combination of business information relative to accounting subjects (string arrangement method and resource method), which are explained as follows:

The current method of string arrangement: does not consider the direction of borrowing and lending of the general ledger, but uses its general ledger title as the starting point to list all levels of subheadings level by level, so that the general ledger subjects and subheads of all levels are mixed into one structure. Tandem business information coding method based on hierarchical membership.

Tandem is a purely coding method. With such a tiny pattern as hens and chicks, the limited tandem does not have the concept of resources to control all levels of sub-items. Tandem business information must be symmetric in the direction of lending and borrowing.

Since there is no independent resource independent sub-item in the serialized business information, there is no management object. It is destined that its accounting general ledger account cannot be used as a control item to plan and control the resources of enterprises and institutions because there is no management object.

The sub-items at all levels of the series cannot exist independently of their general ledger accounts, because they are just a series of numbers and are not resource-rich, that is, the numbers in the series have no name, and once they are separated from the parent body, people will appear. Without knowing the machine, there is no way to manage the numbers that do not know the man and machine.

Compared with enterprises and institutions, their business information is unlimited. If you use accounting general ledger accounts as the starting point to discharge all kinds of business information level by level one by one, the series of business information will be inexhaustible.

For example: more than a dozen types of salaries occur in more than a dozen accounting general ledger accounts in various departments and links. The amount of salary business information is the product of accounting levels and is compiled separately, but the salary category needs to be managed centrally "That is: the credit of employee compensation payable = the sum of the debits of more than ten accounting general ledger accounts"; take salary as an example, the salary 1 in the employee compensation account must correspond to each of the more than ten accounting general ledger accounts. The salary N in the department and each link, the target salary to be audited by the relevant department is 1, but because the accounting subjects and sub-heads are not resource-based management, the string codes in each department and each link of the accounting general ledger have no commonality , The object of the audit becomes N. Because N is an unknown variable, neither the human brain nor the system can accurately complete the audit work, as are other things (such as taxes, depreciation, etc.).

The invention adopts the resource method: taking into account the direction of borrowing and lending the accounting general ledger, resource management is carried out at all levels of the accounting subjects, so that the accounting subjects lose the subordinate relationship of the upper and lower levels. For this reason, I have to use the special accounting general ledger As a "control item", the resource expands its lending direction to the second and lower sub-items infinitely symmetrically and asymmetrically. In order to make the control item better and more convenient and personalized, choose its lending direction to the second and lower related sub-items. In order to establish a “sub-project group expansion” project for various managed resources according to their categories, and then group all or individual resources in each category into a “sub-project fine expansion” project, let each control item call it at any time It is ready to serve as a symmetrical or asymmetric infinitely expanded subheading of the second and lower level of the control item lending direction, and realizes the refined control of the accounting subject sub-heads, and achieves that all the special control sub-heads must have something that must be absent. There must be none, such as "tax late fees", which we call resource law. This opens a precedent for intelligent accounting.

All kinds of business information compiled by the resource method, and the various sub-heads expanded in the direction of the second and lower levels of the general ledger account are all independent resources. Independent resources are well-known and divided in the system. Resources If you have a reputation, you can know both man and machine, and you can talk about management if you know it.

Compared with enterprises and institutions, the resources they have are always limited. The limited resources are managed in a well-known and well-known way by man-machine consensus, and the well-known resources are freely combined according to management requirements to form enterprises and institutions. The various types of business information of the unit make the massive inexhaustible business information under the control of limited resources.

For example, more than a dozen types of compensation occur in various departments and links of more than ten accounting general ledger subjects. The amount of compensation business information is the product of accounting levels, but the compensation category is subject to centralized management "namely: payable The credit of employee compensation = the sum of the debits of salary expenses in more than ten accounting general ledger accounts"; taking salary as an example, the wages in the employee compensation subject should correspond to the various departments and links of more than ten accounting general ledger accounts. The wages of the relevant departments are to be audited by the relevant departments. Because the accounting general ledger items and sub-items at all levels have been resource-based management, the wages are the same resource code in each department and each link of the accounting general ledger, so the audit is The object also becomes the same object, so the human brain and the system can accurately complete the audit work, as do other things (such as taxes, depreciation, etc.).

The embodiment of the application discloses a method for generating an accounting statement. As shown in FIG. 1, the method for generating an accounting statement disclosed in the embodiment of the application includes:

S101: Determine the prior control strategy used to detect and control the data in the data assignment process;

It is understandable that in the embodiment of the present application, a prior control strategy can be set in advance for detection and management during the data assignment process. Specifically, the above-mentioned pre-control strategy is set in advance for the general ledger accounts: attribute setting tabulation, bill column activation tabulation, expansion and fine-tuning tabulation setting, business information association tabulation setting, business information special control setting tabulation, business information Set up tabulation for self-control, set up tabulation in association with balance sheet, set up tabulation in association with income statement, and set up tabulation in association with cash flow statement. That is, in the embodiment of the application, the above nine types of association control tables are set in the editor of each accounting general ledger account, so as to enable the bill activation, account expansion, informationized document generation and circulation, business information association, and special control. , Self-control relationship, accounting statement collection items and accounting titles and accounting book index items retrieval calculation relationship for prior control management.

Specifically, in this embodiment, the expansion, fine-tuning, association, special control, self-control, documents, circulation, and mapping relations of each accounting general ledger account are set in the system in advance as the pre-control items: ①The expansion and fine-tuning of accounting The management objects are classified and coded in segments, and various specific independent resources are assigned a unique code and collected into the corresponding category for management. Each category can be used as a group expansion item, and each independent resource can be used as a fine-tuning expansion item. Resource as a control item. According to management requirements, other resources are divided into symmetrical or asymmetrical combination of borrowing and lending directions into unlimited expansion of business information in various accounting general ledger subjects according to management requirements. Subheading; ②The association of business information means that A business information must produce B business information. This is association, which means "if you have me, there must be an effect, if there is a cause, there must be an effect, and if there is an effect, there must be a cause." The management objects of accounting in the system are independent resources, and various resources are composed of infinite business information according to management requirements by control items. Because of the independence of resources, there is a human-machine consensus and it provides human-machine management business information. The specific thing is to set in the system to use A accounting general ledger account combined with its debit or credit as the main control item to control the use of B accounting general ledger debit or credit secondary and tertiary sub-purposes, at this time B accounting general ledger combined The debit or credit three-level sub-items constitute the accused item, and the accused item must look for the main control item. After the main control is set, the same level mutual control and cross mutual control of its main controlled business information can be set; example association The specific application of the relationship, the salary category is to be managed centrally. Theoretically speaking, the cost and salary accrued by various business departments at all levels should be centralized under the unified management of the "Employee Salary Accounting General Ledger". At this time, the employee salary accounting The credit of the general ledger account and the debit of the various types of compensation accounting general ledger accounts form an association relationship, and then take the correlation relationship of the salary category under the sales expense as an example. The specific operation is to use "the credit of the employee compensation account "Control item" to control the use of "specific secondary sub-items and three-level salary category sub-items of the debit of the sales expense accounting general ledger", of course, at this time "debits of the sales expense accounting general ledger account and three-level salary category sub-items" constitute After the controlled item is set up, the same level mutual control and cross mutual control relationship can be set for the two mutually controlled business information after the master is set up; the system uses this to perform accounting informationization documents in the valuation process or in the system. Whether the existence of related items constitutes the pre- and post-test of "the establishment of the main control and the establishment of the main control", otherwise an error will be reported; ③The special control of business information is to combine the "special control sub-item and the accused sub-item" with the designated accounting general ledger account. The borrower and the lender or the lender or both parties to the special control level form the special control business information, which is specifically divided into two types: special control sub-items, special control and accused sub-items. The debit and creditor of the general ledger or both the borrower and the lender to the special control level form special control business information, and the system uses this to perform special control on the accounting information documents that exist in the valuation process or in the system. Pre- and post-test for exclusive business information, otherwise an error will be reported ; The special control of the accused sub-item is to combine the debit, lender, or both of the borrower and the lender of the accused sub-item and the designated accounting general ledger to the special control level to form special control business information, and the system uses this pair of accounting information in the valuation process or in the system. The system uses "specially controlled sub-items, accused sub-items" to perform unlimited centralized management and indicator sub-items. Accurately locate and manage, to achieve centralized management and index sub-items, there must be places, and there must be no places where they are not. For example, "Tax Late Fee Special Control Sub-item", this special-control sub-item is only in "Non-operating Expenditure Accounting General Ledger Account" There are only sub-items listed below. Any accounting sub-item can be set as “specially controlled sub-item, accused sub-item”. The specialized-controlled sub-item and the accused sub-item can only constitute the specialized control business information and the accused business information, and the purpose is It is to strengthen the special control management of the "centralized management and index sub-items" in the system; ④The self-control of business information is to combine the specific accounting general ledger items with the borrower, the lender or the borrower as a self-control item to control the secondary and secondary The following sub-headings are used to carry out the secondary management and control of the different target directions, and also to reclassify the self-control business information of the set expansion items. The system uses this to perform the accounting informationization documents in the evaluation process or in the system. Self-control items are non-self-control business information exclusive pre- and post-test, otherwise an error will be reported; for example, an enterprise has a first-level accounting general ledger account for "internal transactions". Divided into "administrative department, production department, sales department, and other departments, Zhang San, Li Si, Wang Wu, and other individuals" departmental personnel mixed N multiple detailed accounting; in order not to make the second-level "departmental exchanges" followed by the third-level " "Personnel", and in order not to cause the error of the second-level "personal contact" followed by the third-level "department", we have implemented two types of automatic control systems for the "internal transactions" first-level accounting general ledger, one of which is "internal transactions". , Borrowers and lenders, departmental transactions, departmental categories", the second is "internal transactions, borrowers and lenders, personal transactions, employee categories"; ⑤The control relationship between subject and bill column activation form, a complete accounting information document must be borrowed The direction is designed with more than N information entry columns. The control relationship mentioned here refers to the setting of a certain accounting general ledger account that can be assigned to the debit and credit of various accounting information documents, or the first-level column of the borrower and the lender, that is, a certain accounting general ledger account. Can you enter or check the control relationship of a certain column of a certain accounting informationization document; ⑥The flow control relationship of the data chain, the same group of economic business documents in different periods, different links and different processes are connected together with commonality to achieve human-machine consensus. Call it a data link. Take the data link composed of "receivables and collections" as an example. The receivables and collections are designed with "transfer column, currency column, and comprehensive column" respectively. The first, second, and third levels of the transfer column The account controls the transfer relationship of the data link. The same one, two and three subjects realize the transfer of the data link, and different one, two and three subjects block the transfer of the data link. The currency column and the comprehensive column are used to collect target information; such as current subjects The second and third levels of the borrowing direction are the same. The expansion assignment can be constituted on the circulation column. The data link in the form of "receivables and receipts and receipts and receivables", and for expense accounts, the lending directions of the second and third levels are different. Expansion assignments can only constitute "receivables and receivables" in the circulation column. A data link in the form of receipts and receivables" or "receivables and receipts and receipts"; ⑦The relationship between accounting general ledger accounts and accounting statements is set up to form a table. The accounting statement information is derived from the accounting book, but the statement Projects are not completely equivalent to accounting items. In most cases, one or more accounting items are integrated into one or more accounting statement information. Accounting statements are divided into balance sheet profit performance gold flow statements, etc., in order to enable the system Analyze and process the relationship between accounting books and accounting statement information, design various accounting statement taskbar items as "collection items, calculation items", and then map various collection items to all accounting general ledger accounts for setting up and calculating specific accounting The relationship between general ledger account book indicators and specific accounting statement indicators. The calculation items are used to calculate and reorganize the collection items mapped back by the accounting books and their own information to generate target accounting statements.

S102: Obtain the accounting element data assigned by the user, and use the prior control strategy to manage and control the accounting element data in the value assignment process to generate fully controlled accounting informationized documents;

In this step, the accounting element data in the user assignment process is obtained, and the data assigned by the current user is detected and controlled based on the foregoing prior control strategy. In the specific implementation, use the accounting general ledger account as a control item to control the symmetrical or asymmetrical unlimited expansion and fine-tuning of the sub-purposes of the second and lower borrowing direction; you can use the bill column activation table set by various accounting general ledger subjects to control various accounting Assignment of accounting general ledger accounts for various columns on informationized documents; use specific accounting general ledger accounts assigned in any column on accounting informationized documents to control the assignment of secondary and lower sub-items of any column; use accounting informatization The first, second and third level subjects assigned in the circulation column on the receipt control the flow of the data link, which are divided into the same level 1, 2, and 3 subjects to realize the flow of the data link and different levels 1, 2, and 3 subjects to block the flow of the data link; use business information The relationship of association, special control, and self-control performs pre-control and post-testing on the business information assigned on the accounting information documents to generate the fully controlled accounting information documents.

In specific implementation, a complete accounting information document generally has more than N borrowing and lending direction information collection columns, and a column is divided into more than N sub-heading information entry points from the accounting general ledger account to the second level and below. , The same set of business accounting information documents generated in different periods, different links and different processes constitute a human-machine consensus data chain due to commonality; use the bill column activation table set up by various accounting general ledger accounts to control various types of accounting information documents Assignment of column accounting general ledger titles; use the specific accounting general ledger title assigned in any column of the accounting informationization document to control the assignment of the second and lower sub-items of any column; use the first of the circulation column assignment on the accounting informationization document Level two and three subjects control the flow of the data link, divided into the same level one, two and three subjects to realize the flow of the data link and different levels one, two and three subjects to block the flow of the data link; use the association, special control, and self-control relationship of business information Perform pre-control and post-test on the business information assigned on the accounting information documents to generate the fully controlled accounting information documents. When opening or deriving an accounting informationized document, assigning the accounting general ledger account from the relevant columns and then assigning the second and lower sub-items to form a business information circulation, and then to whether the corresponding business information is related or specifically controlled , Automatic control, all need to visit the expansion, fine-tuning, association, special control, automatic control, and transfer parameters of the system one by one. Only when they meet the requirements, the documents can be generated. Otherwise, the documents cannot be generated.

In the same way, the design consists of "sales order, invoice, acceptance order, transfer order, material picking order, authorization order, entrusted order, loss and overflow order, special collection order, special payment order, payment order, receivable order, payment "Orders, payables, etc." respectively constitute the circulation and association relationship of the data link.

In addition, in the embodiment of this application, the specific column assignments on the specific accounting informationization documents are controlled by the specific accounting general ledger accounts to realize the control of the entry relationship between the accounts and the documents, and the specific business is the main control item or the accused item to control and achieve "I “There must be you, there must be results, and there must be results” centrally manage the related control of business information, and use “special control sub-items and accused sub-items” combined with specific accounting general ledger items to form a special control project. To control the generation of non-exclusively controlled business information and non-accused business information in the system, so that there must be places where the controlled sub-items should have, and there must be no place where there must be no special control over business information. Under the account control item of the general ledger, the second level and the lower level are differentiated and targeted to achieve the self-control control of business information. The first, second and third level account control is used to assign values to the circulation column on the accounting information document. The circulation of the data link is divided into the same one, two and three subjects to realize the flow of the data link and different subjects at the first, two and three levels to block the flow of the data link, to generate fully controlled accounting information documents, and to achieve the daily economic information It is directly refined into accounting indicators to provide support for man-machine consensus and accounting intelligence.

S103: Map the document index information corresponding to the fully controlled accounting informatization document to a pre-designed accounting book;

In the specific implementation, first design such as "cash account, bank account, comprehensive account, advance account, contract account, payment account, business account, storage account, consignment account, manufacturing account, cost account, pending account" in the system. Twelve types of intelligent accounting books are used to receive the amount and quantity analysis information mapped from various accounting information documents;

S104: Determine a post-control strategy, and use the post-control strategy to re-check the accounting information documents and accumulated account book index information mapped to the accounting books, and correct system data errors according to the detection results to obtain Corrected accounting book information;

In specific implementation, the aforementioned post-control strategy may include, but is not limited to, business information association relationship logic detection items, business information specific control relationship logic detection items, business information self-control relationship logic detection items, data link information documents and amount detection items, data Chain informatization documents and quantity detection items, and cash flow detection items; the ex-post control strategy is also used to detect the accounting books and the target accounting statements.

As a preferred implementation manner, the examples of this application automatically or non-automatically apply various pre-set post-control strategies to existing accounting informationized documents, accumulated accumulated accounting book information, and related accounting information on a regular or irregular basis. Reports are tested, and various types of document error information lists, requisition relations error information lists, account follow-up relations error information lists, and cash flow error information lists are generated to provide support for subsequent evaluation and correction of system data, thereby ensuring various accounting books The correctness of the indicator information.

From the above, it can be seen that the association relationship, special control relationship, self-control relationship and data link congregation relationship, data link ledger relationship, and cash flow statement detection relationship set for each accounting general ledger subject in this embodiment of the application have an impact on the accounting that has been formed in the system. Informationized documents, accounting books, and accounting statements carry out pre- and post-event logical control and testing to ensure the correctness of the system data. The current various financial software cannot achieve this control and testing function.

S105: Receive and transmit the report generation command issued by the user, obtain the corresponding accounting report template, retrieve the corresponding account book index information from the corrected accounting book information according to the report generation command and map it to the accounting report template, and obtain The calculation relationship between the taskbar information of the accounting report template is calculated to generate the target accounting report.

In this step, a report generation command issued by a business person can be received, which can specifically include, but is not limited to, the target accounting report and the type, and the selection information of the start and end time of the report.

Receiving and transmitting the report generation commands issued by users, the process of generating target accounting statements can specifically include: receiving selection instructions designed for the items in the upper title bar of the accounting statements, and establishing each item selection instruction and various related accounting Command and dispatch relationship of general ledger accounts; receive setting instructions for task bar items in accounting statements; setting instructions are used to set task bar items as collection items or calculation items; collection items are used to realize the mapping conversion calculation relationship between account book indicators and report indicators , The calculation item is used to realize the calculation and reorganization of the collection items in the report task bar and its own information; obtain the layout design content in the accounting statement template, and determine the lower title bar of the accounting statement based on the layout design content; combine the upper title bar, The task bar and the lower title bar generate accounting reports.

In a preferred embodiment, the cash flow statement of the accounting statement template provided in the embodiment of the application may further include error items, adjustment items, and normal items; wherein, the error items are in the cash flow statement An item added to record system data errors, the adjustment item is an item added to the cash flow table to offset the repeated collection of error items, and the normal item is an item added to the cash flow table It is used to generate a report item in the cash flow statement in any time period in a timely manner. Specifically, this embodiment adds error items, adjustment items, and normal items to the current idealized cash flow statement and schedule based on accounting settlement, so that the cash flow statement and schedule have any time period normalization to the system data Report function for error detection. When generating the report, call the index information from the accounting book module to the report calculation module to generate the accounting report; when the error item and adjustment item data added to the report are not zero, it means that there are error factors in the existing accounting information documents in the system. When the added normal item data of the report is not zero, it is expressed as a normalized report for any time period. When the added error item, adjustment item and normal item data of the report are all zero, it is expressed as a report without logic errors after accounting settlement. .

In addition, the error detection of the return relationship is to use the return code of the data link to identify the massive accounting information documents in the system, and to detect the amount of errors in the accounting information documents and accounting books caused by the serial number of the data link; The error detection of the account follow-up relationship is to use the return code of the data link to identify the existing mass logistics accounting information documents in the system, the inventory account book balance accumulated by the mass logistics accounting information form and the mass logistics accounting information form The balance of the random settlement in time is compared, and the number of logistics accounting information documents and accounting books caused by the serial number of the data link and random reasons is detected.

In the embodiments of this application, the association, special control, and self-control relationship established for business information are used, the reconciliation and account follow-up relationship established for the accounting books, and the additional "error items, adjustment items, normal conditions" in the cash flow statement and the attached tables Item", to perform prior billing control and post-error detection of new and existing massive accounting informationized documents; use automatic or non-automatic error detection of system data for any period of time to defend The correctness of the accounting statements also safeguards the correctness of the system data.

It can be seen from the above that this application can detect and control the accounting element data in the process of assigning it, and can check the data again based on the post-control strategy to avoid data errors. It can also automatically retrieve the corresponding information after receiving the report generation instruction In relation to calculation, the target accounting report is generated intelligently and automatically to ensure the correctness of the accounting report data, so that the accounting report has the function of normalization, timeliness and intelligent error detection and reporting.

The method for generating accounting statements provided in the embodiments of the present application will be described in detail below with specific application examples. Because the coding of the current accounting subjects is that business information is not resourceful and controllable, the data entered daily is business information rather than resource information, and the accounting statements are based on accounting settlements and current accounting statements. Due to the incompleteness of the system, the system cannot generate accounting statements with normalized detection functions, and cannot judge the correctness of the daily entered business information; the bookkeeping rule of the debit and credit accounting method is "If there is a debit, there must be a loan. "Must be equal", which means that it only considers the balance of economic business, does not consider the direction of economic business, and therefore does not consider the index of economic business; textbooks can often see "debit or credit book subjects, credit Or debit the accounting method of "or debit a certain account", which shows that the accounting method is not standardized and standardized. The same type of economic business can be recorded on the debit or credit side. Such accounting will cause the accounting book to lose the direction of debit and credit. The indicator function can only be analyzed by the human brain when reporting data, and the system cannot analyze it, and therefore loses the intelligence of the system. The debit or credit accumulated in its accounting books cannot constitute independent indicator information. All indicator information After the human brain analyzes the amount of each debit and the amount of credit, it can be concluded that the longer the accounting period that spans, the greater the workload of the analysis, the worse the credibility of the analysis, the object of analysis at this time is like In a mountain of data, the system is unable to analyze the right, wrong, and relevance of the data, so the textbook says "in the specific operation, because the cash flow statement is compiled based on the two main tables and some detailed account books, the data is difficult to be accurate. The items are left until the end." Therefore, this application uses fully controlled accounting informatization documents as the only carrier for system data entry, and controls the entry of accounting general ledger items in the accounting informatization documents column and the entry of secondary and lower resource information and the association and specialization of business information. The relationship between control, self-control, and the flow of data links makes daily economic business standardized indicators, systematically design the layout of current accounting statements, and introduce error items, adjustment items, and normal items, and select command and accounting for report types and periods. The general ledger accounts establish the command and dispatch relationship, and also establish the mapping conversion calculation relationship for the report indicator project and the account book indicator project design. Through the pre-control and post-test, the automatic or non-automatic regular or irregular time period is normalized. There are reports with the function of detecting and reporting errors on system data.

This application abandons the current financial software’s "form import, document entry (uncontrollable), direct entry of accounting vouchers" for business information, which causes errors and uncontrollable errors that cannot be determined logically. Choose a fully controlled accounting Informatization documents are the only carrier to enter daily economic business information in the form of resources and to associate, control, self-control, and determine the logical relationship of circulation, so that daily economic business information can be standardized and indexed. Take financial expenses as an example. The debit can always only enter the occurrence amount, and its credit can always only enter the distribution amount, so the debit or credit of the accounting book or the accumulated or accumulated balance is classified or aggregated to form a single or category but unique indicator information At this time, both the system and the human brain can simply and conveniently use the indexed information to generate accounting statements.

Furthermore, in this application, the current national tax version of the accounting statements are designed line by line into the system; the accounting statements designed into the system are divided into an upper title bar, a task bar, and a lower title bar; the upper title bar is added Such as: balance sheet, income statement, cash flow statement, cash flow appendix, annual report, quarterly report, monthly report and previous variable period, year, month, day and subsequent variable period, year, month, day selection command, report time Pass the selected selection command to the accounting book module to retrieve index information to the report calculation module to generate accounting statements; design the items in the task bar as collection items and calculation items, and map all collection items to each accountant The general ledger account is used to set up the calculation relationship between each accounting general ledger account and sub-items at all levels and the collection items in the relevant accounting statement task bar, so as to realize the intercommunication of accounting book indicators and accounting statement indicators. Design the title column according to the relevant accounting statements of the National Tax Edition.

In addition, this application adds error items, reconciliation items, and normal items to the cash flow statement and the attached table, which solves the problem that the previous cash flow statement and attached table need to be settled by accounting and calculated from the balance sheet, income statement, etc. If the data is not flat, the data shall be filled in by inverted squeeze method. Now it is possible to directly generate the cash flow statement and the attached tables in a normal way, and after detecting and removing the logical errors of the existing accounting information documents in the system, the balance sheet and the income statement can be generated.

Based on the above improvements, this application can solve the problem that in the past, accounting statements could only be generated after the end-of-term accounting and settlement, and it can intercept the index data of the account books at any time period to generate accounting statements, that is, normalized statements.

Specifically, this application first implements a symmetrical or asymmetrical unlimited expansion system for various accounting general ledger subject lending directions in the second and lower sub-items according to management requirements in the system; design various types of accounting information in the system Documents can be opened and controlled in the system for all economic business; set various accounting informationized documents related fields for various accounting general ledger items in the system and the "Enable or Not" selection of the general accounting subjects; open The single-time system uses the specific accounting general ledger items assigned to the relevant general ledger fields of the accounting information documents to control the assignment of the second and lower sub-purposes of the accounting information documents; the system uses the association, special control, and self-control of the business information when issuing the bills Method to control the logical relationship of the corresponding business information on the pre-opened accounting information documents; when issuing the bill, the system uses orders, sales, issuance, capital, logistics, collection, payment, etc. to control the same group of economic business in different periods, different links and different processes The result of the circulation of the generated accounting information documents realizes the indexing from the intelligent management of information to the daily economic business. That is, this application sets up the documents, fine-tuning, association, special control, self-control, and circulation relations of each accounting general ledger account in the system, as a pre-control item, fill in the resource information of each column on the accounting informationization document in the billing When the specified value of the resource information is fully matched with the pre-set resource information and the relationship, exclusive control, self-control, and circulation of the business information are passed, it means that the indexed document can be generated, otherwise the document Can't produce. Through the above steps, all the daily economic operations of the enterprise can be controlled and documented, that is, from the intelligent management of information to the indexing of daily economic operations.

This application further generates accounting statements through the systematic design of accounting statement layouts and index mapping transmission commands. Specifically, layout the upper title bar, task bar, and lower title bar of the current accounting report, and add report options in the upper title bar, such as: annual report, quarterly report, monthly report, and previous variable period, year, month , Day and post variable period, year, month, day, design the taskbar items as collection items and calculation items; map all the collection items set up in the above steps to each accounting general ledger account for setting up each accounting general ledger account and The mapping conversion calculation relationship between the sub-item indicators at all levels and the collection items in the task bar of the relevant accounting statements, to realize the intercommunication between the accounting book indicators and the accounting statement indicators; the upper title bar, task bar, lower title bar layout and report selection items of the accounting report Types, such as: annual report, quarterly report, monthly report and pre-variable period, year, month, day and post-variable period, year, month, day and collection items, calculation items are mapped to the report calculation module; when the report is generated, in the calculation module Select the type of related reports in the menu, such as: annual report, quarterly report, monthly report and variable period before, year, month, day and after variable period, year, month, and day commands, and pass them to the accounting book module to retrieve index information to generate accounting statements.

Furthermore, this application adds error items, adjustment items, and normal items to the current idealized cash flow statement after accounting settlement and its attached tables, so as to realize the error detection of the normalization and timeliness of the accounting statements at any time period. That is, add error items, reconciliation items, and normal items to the current idealized cash flow statement and appendix based on accounting settlement; when generating statements, call index information from the accounting book module to the statement calculation module to generate accounting statements; when When the newly-added error item and adjustment item data in the report is not zero, it means that there are error factors in the existing accounting information documents in the system. When the newly-added normal item data in the report is not zero, it is expressed as a normalized report. When the newly added error items, adjustment items, and normal item data are all zero, it means that there is no logical error after the accounting settlement.

In addition, this application further corrects the accounting informationization documents, accounting books, and accounting statements afterwards. Specifically, the association relationship, special control relationship, self-control relationship, data link reunification relationship, data link account follow relationship, and cash flow error correction relationship set for each accounting general ledger account are formed into a post-test item; the above-mentioned relationship is used for testing. , Based on the exclusive control relationship and self-control relationship, perform post-logic detection of the accounting information documents that already exist in the system; based on the data link relegation relationship and the data link account relationship relationship, the accounting that has the relegation relationship and the account follower relationship in the system The account book is subjected to post-event logical detection; based on the cash flow error correction relationship, real-time logical detection of the accounting statements with error correction relationships in the system; after the detection, various types of document error information lists, reconciliation error information lists, and accounts can be generated respectively. The list of error information along with the relationship and the list of cash flow error information are provided for the relevant personnel to analyze and process afterwards.

Specifically, the following further introduces the method from intelligent information management to normalized accounting statements provided by the embodiments of the present application, which specifically includes:

Step one is to carry out index-based pre-control of daily economic business, that is, to fine-tune the expansion of accounting subjects, to control the relationship of business information, and to control the relationship of exclusive control and self-control of business information;

Among them, ① The fine-tuning of accounting subjects is to deactivate individual sub-items in the group project for the set expansion items, or use fine items to add individual sub-items to achieve symmetry of the expansion items at the second level and below. With the requirement of unlimited expansion of asymmetry; ②The association of business information means that A business information must produce B business information. "Because", the accounting management objects in the accounting intelligent system are independent resources, and various resources are composed of control items according to management requirements to form infinite business information. Because of the independence of resources, there is a consensus between man and machine. It provides a manipulator for man-machine management business information; specifically, it is set in the system to use A accounting general ledger account combined with its debit or credit as the main control item to control the use of B accounting general ledger debit or credit secondary and tertiary sub-purposes. When the B Accounting General Ledger Section combines its debit or credit three-level sub-items to form the accused item, the accused item must look for the main control item. After setting the main charge, it can set the same level of mutual control and control of its main charge business information. Cross and mutual control; For example, the specific application of the association relationship, the salary category should be managed centrally, and the cost and salary accrued by various business departments at all levels should theoretically be centralized under the unified management of the "Employee Salary Accounting General Ledger Account". At this time, there is an association relationship between the credit of the accounting general ledger account of employee compensation payable and the debit of the various accrued salary accounting general ledger accounts. Then take the relationship of the salary category under the sales expense as an example. The specific operation is to "employee compensation accounting general ledger "Credit" is used as the "main control item" to control the use of "Debit specific secondary sub-items and three-level salary category sub-items of the general ledger of sales expense accounting". "Category sub-item" constitutes the controlled item. When the master is set up, the two mutually controlled business information can be set up with the same level mutual control and cross mutual control relationship; the system uses this pair in the process of assigning value or has already existed in the system. The accounting informationization documents of the company are tested before and after the existence of related items constitute "the establishment of the master and the accused," The debit and creditor or both the borrower and the lender of the designated accounting general ledger account form the special control business information, which is specifically divided into two types: special control sub-items, special control and accused sub-items. Controlling subheadings and designated accounting general ledger accounts, the borrower and lender or both parties to the special control level form special control business information, and the system uses this to perform special control subheads non-special control on the existing accounting information documents in the valuation process or in the system Business information and non-accused business information are exclusively tested before and after, otherwise an error will be reported; the accused sub-item special control is to combine the accused sub-item and the debit and lender of the designated accounting general ledger account to the special control level to form special control business information , The system uses this to perform pre- and post-detection of the non-specific control business information and non-accused business information of the accused sub-items during the valuation process or the existing accounting information documents in the system, otherwise it will report an error; the system uses the "special-control sub-items" "Accounted sub-items" carry out unlimited and precise positioning management of centralized management and index sub-items to achieve centralized management There must be places where management and indicator subheadings should exist, and there must be no places where they shouldn't. For example, the "Special Controlling Subhead of Tax Late Payment", this special control subheading is only listed under the "Non-operating Expenditure Accounting General Ledger Account". Any accounting sub-item can be set as "specially controlled sub-item and accused sub-item", and the exclusively-controlled sub-item and the accused sub-item can only constitute the specialized control business information and the accused business information. The purpose is to strengthen the control of the system. Centralized management and dedicated control management of index sub-items" indicators; ④The self-control of business information is to combine specific accounting general ledger items with its borrower, lender, or both parties as a self-control item to make differences between the sub-items used at the second and lower levels The secondary management and control of the specific target direction is also the reclassification of the self-control business information of the set expansion items. The system uses this to perform the self-control item non-self-control business information on the accounting information documents that exist in the value assignment process or in the system Exclusive pre- and post-test, otherwise an error will be reported; for example, an enterprise has an "internal transaction" first-level accounting general ledger account. Production department, sales department, and other departments, Zhang San, Li Si, Wang Wu, and other individual" department personnel mixed N multiple detailed accounting; in order not to make the second-level "departmental exchanges" followed by the third-level "personnel", and also to avoid To cause the error of the second-level "personal transactions" followed by the third-level "departments", we have implemented two types of self-control settings for the "internal transactions" level-one accounting general ledger, one of which is "internal transactions, borrowing and lending, and departmental transactions." , Department category", the second is "internal transaction, borrower and lender, personal transaction, employee category";

Step 2: Introduce "the influence of error factors on cash flow, adjustment of error factors, and normalization of supplements" to the idealized cash flow statement and attached tables;

Specifically, it includes: introducing the influence of error factors on cash flow in the idealized cash flow statement and attached tables, adjusting the items of error factors, realizing the completeness of statement information and error detection; and attaching to the cash flow attached statement based on period-end accounting and settlement. Introduce normalized supplementary items to make it have the function of normalized report;

Step three, in order to ensure the accuracy of accounting informationization documents, accounting books, and accounting statements, establish a post-test module for the system;

Specifically include: summarizing the business information association relationship information set by each subject into a business information association relationship logic test item; summarizing the business information controlled relationship information and business information specific control relationship information set for each subject into a business information dedicated control relationship Logical test items; summarize the business information self-control relationship information set by each subject into business information self-control relationship logic test items; use the data link to establish data link information documents and amount detection (patriarchy) items; use the data link The establishment of data link information documents and quantity testing (accounts with method) project; the influence of error factors in the cash flow statement and attached tables on cash flow and the adjustment of error factors to establish a "gold flow detection project; Together to form a post-detection module for error detection of system information:

Step four, systematically design the layout of accounting statements;

Specifically, systematically design the upper title bar, task bar, and lower title bar layouts of accounting statements; add types in the upper title bar of accounting statements, such as annual report, quarterly report, and monthly report, select the previous variable period, year, Month, day and post-variable period, year, month, day and other non-printing selection commands; convert the task bar item design of accounting statements into collection items and calculation items, and then map the collection items to each accounting general ledger account for reporting For the calculation of the association setting with the account book index, the logical relationship of the report task bar is calculated by the calculation item; take the "cash flow statement task bar item setting" as an example, set all the collection items and calculations in the cash flow statement task bar here Project, and map the set collection items to the "Cash Flow Statement Collection Items (Indexed) Selection System" in all general ledger accounts, so that they can choose to set the accounting title indicators to associate with the cash flow statement task bar collection items The calculation formula of the system; in the accounting general ledger account list, for each specific general ledger account, set the mapping relationship between it and the "balance sheet, income statement, cash flow statement and appendix" task bar collection item index to realize the account Interconnection with report information; design and print serial number, print password and other items in the title bar of the accounting report;

After the above four steps are completed, you can automatically change the display value of the corresponding report by selecting the type when generating the report, such as annual report, quarterly report, and monthly report. Select the previous variable period, year, month, day and post variable period, year, The month and day can collect the data of the corresponding period, and transmit this selection command to the accounting book module to calculate and retrieve the data to generate an accounting report.

The following describes an accounting statement generating device provided in an embodiment of the present application. The accounting statement generating device described below and the accounting statement generating method described above can be cross-referenced.

As shown in Fig. 2, an accounting statement generating device provided by an embodiment of the present application includes:

The advance control module 201 is used to determine the advance control strategy used to detect and manage the data in the data assignment process;

The data assignment module 202 is used to obtain the accounting element data assigned by the user, use the prior control strategy to control the accounting element data in the assignment process, and generate fully controlled accounting information documents;

The data mapping module 203 is used to map the document index information corresponding to the fully controlled accounting informationization document to a pre-designed accounting book, and collect items for various accounting report task columns and various accounting general ledger account book indicators Establish the mapping conversion calculation relationship;

In the specific implementation, first design such as "cash account, bank account, comprehensive account, advance account, contract account, payment account, business account, storage account, consignment account, manufacturing account, cost account, pending account" in the system. Twelve types of intelligent accounting books are used to receive the amount and quantity analysis information mapped from various accounting information documents, and then divide the taskbars of various accounting statements into collection items and calculation items in the system, Projects are all mapped to the editing office of various accounting general ledger accounts, which are used to establish the specific conversion calculation relationship between various accounting general ledger account book indicators and various accounting statement indicators;

The post-control module 204 is used to determine the post-control strategy, and use the post-control strategy to re-check the accounting informationized documents and the accumulated account book index information mapped to the accounting book, and correct the system data according to the detection result Error, get the corrected accounting book information;

The report generation module 205 is used to receive and transmit the report generation command issued by the user, obtain the corresponding accounting report template, and retrieve the corresponding account book index information from the corrected accounting book information according to the report generation command and map it to the accounting report. In the template, the calculation relationship between the task bar information of the accounting report template is obtained, and the target accounting report is calculated and generated.

For the specific implementation process of the foregoing modules 201 to 205, reference may be made to the corresponding content disclosed in the foregoing embodiments, and details are not described herein again.

The following describes the accounting report generation system provided by the embodiments of the application. As shown in Figures 3 and 4, the system includes an accounting general ledger account module, that is, a pre-control module; an accounting informationization document module; an accounting book module; and a report design module ; Report calculation module; post-detection module.

Specifically, in the accounting general ledger account module, set up a system for each general account ledger: attribute setting tabulation, expansion and fine-tuning tabulation, bill column activation tabulation, business information association tabulation, business information special control tabulation, Self-control of business information tabulation, tabulation associated with the balance sheet, tabulation associated with the income statement, tabulation associated with the cash flow statement, thereby enabling bill activation, account expansion, informatization document generation and circulation, and business Information association, special control, self-control relationship, accounting statement collection project and accounting title and accounting book index project retrieval calculation relationship for prior control management.

Accounting informatization bill module, using the bill column activation table set by various accounting general ledger accounts to control the assignment of various accounting general ledger accounts on various accounting informatization documents, and using the specific accounting general ledger assigned in any column on accounting informatization documents Assign values to the second and lower sub-objects of any column in the account control, use the first, second and third levels assigned in the circulation column on the accounting information document to control the flow of the data link, and divide the data into the same one, two and three subjects to achieve data The circulation of the chain and different one, two and three levels of subjects block the circulation of the data chain, and use the association, special control, and self-control relationship of business information to perform pre-control and post-testing on the business information assigned on the accounting information documents to generate the complete Controlled accounting informatization documents, from which the daily business is controlled in advance, so that economic information can form accounting informatization documents in the direction of indexing.

Accounting book module, in this module there are "cash account, bank account, consolidated account, advance account, contract account, payment account, business account, storage account, consignment account, manufacturing account, cost account, pending account". These twelve types of intelligent accounting books receive records and transmit the index information of accounting informationized documents, which are mapped from various accounting general ledger modules according to the corresponding "report type, start period, and end period" commands given by the report calculation module. "Accounting general ledger and corresponding reports are linked to set up a table" to calculate and retrieve relevant account book information and pass it to the report calculation module to generate relevant reports.

Report design module, where the upper title bar, task bar, and lower title bar layouts of various accounting statements are created and passed to the report calculation module. Collection items and calculation items are set in the task bars of various reports, and the collection will be collected Projects are mapped to the accounting general ledger of all accounting subjects in the accounting general ledger module and the corresponding report associations are set up on the table to realize the interconnection of general ledger subjects and accounting report information. Use calculation items to perform collection and calculation items in the taskbar. Logical management.

The report calculation module includes a balance sheet, profit statement, cash flow statement, and appendix. When generating a report, select the report type, start period, and end period commands in the upper title bar of the corresponding report and pass them to the accounting book module for calculation and adjustment. Obtain data to generate accounting statements.

The post-mortem detection module is composed of business information association relationship logic detection, business information special control relationship logic detection, business information self-control relationship logic detection, data link informatization documents and amount detection, data link informatization documents and quantity detection, and cash flow detection. The system's accounting information documents, accounting books, and accounting statements are tested after the fact.

The present application also provides an electronic device. As shown in FIG. 5, an electronic device provided by an embodiment of the present application includes:

The memory 100 is used to store computer programs;

The processor 200 is configured to implement the steps provided in the foregoing embodiments when executing the computer program.

Specifically, the memory 100 includes a non-volatile storage medium and an internal memory. The non-volatile storage medium stores an operating system and computer-readable instructions, and the internal memory provides an environment for running the operating system and the computer-readable instructions in the non-volatile storage medium. In some embodiments, the processor 200 may be a central processing unit (CPU), controller, microcontroller, microprocessor, or other data processing chip, which provides computing and control capabilities for electronic devices, and executes the The computer program stored in the memory 100 can implement the steps of the method for generating accounting statements disclosed in any of the foregoing embodiments.

On the basis of the foregoing embodiment, as a preferred implementation manner, referring to FIG. 6, the electronic device further includes:

The input interface 300 is connected to the processor 200 and is used to obtain externally imported computer programs, parameters, and instructions, and store them in the memory 100 under the control of the processor 200. The input interface 300 can be connected to an input device to receive parameters or instructions manually input by the user. The input device can be a touch layer covered on the display screen, a button, a trackball or a touchpad provided on the terminal shell, or a keyboard, a touchpad, or a mouse.

The display unit 400 is connected to the processor 200 and is used for displaying data processed by the processor 200 and for displaying a visualized user interface. The display unit 400 may be an LED display, a liquid crystal display, a touch-sensitive liquid crystal display, an OLED (Organic Light-Emitting Diode, organic light-emitting diode) touch device, etc.

The network port 500 is connected to the processor 200 and is used to communicate with external terminal devices. The communication technology used in the communication connection can be wired communication technology or wireless communication technology, such as mobile high-definition link technology (MHL), universal serial bus (USB), high-definition multimedia interface (HDMI), wireless fidelity technology (WiFi), Bluetooth communication technology, low-power Bluetooth communication technology, communication technology based on IEEE802.11s, etc.

FIG. 6 only shows an electronic device with components 100-500. Those skilled in the art can understand that the structure shown in FIG. 6 does not constitute a limitation on the electronic device, and may include fewer or more components than shown in the figure. Components, or a combination of certain components, or different component arrangements.

This application also provides a computer-readable storage medium, which may include: U disk, mobile hard disk, read-only memory (Read-Only Memory, ROM), random access memory (Random Access Memory, RAM), magnetic Various media that can store program codes, such as discs or optical discs. A computer program is stored on the storage medium, and when the computer program is executed by a processor, the steps of the method for generating accounting statements disclosed in any of the foregoing embodiments are realized.

The various embodiments in the specification are described in a progressive manner, and each embodiment focuses on the differences from other embodiments, and the same or similar parts between the various embodiments can be referred to each other. As for the system disclosed in the embodiment, since it corresponds to the method disclosed in the embodiment, the description is relatively simple, and the relevant information can be referred to the description of the method part. It should be pointed out that for those of ordinary skill in the art, without departing from the principles of this application, several improvements and modifications can be made to this application, and these improvements and modifications also fall within the protection scope of the claims of this application.

It should also be noted that in this specification, relational terms such as first and second are only used to distinguish one entity or operation from another entity or operation, and do not necessarily require or imply these entities or operations. There is any such actual relationship or sequence between operations. Moreover, the terms "include", "include" or any other variants thereof are intended to cover non-exclusive inclusion, so that a process, method, article or device including a series of elements not only includes those elements, but also includes those that are not explicitly listed Other elements of, or also include elements inherent to this process, method, article or equipment. If there are no more restrictions, the element defined by the sentence "including a..." does not exclude the existence of other identical elements in the process, method, article, or equipment that includes the element.

Claims

A method for generating accounting statements, which is characterized in that it includes:

Determine the prior control strategy used to detect and control the data in the data assignment process;

Acquire the accounting element data assigned by the user, use the prior control strategy to manage and control the accounting element data in the assignment process, and generate fully controlled accounting information documents;

Mapping the document index information corresponding to the fully controlled accounting informationization document to the pre-designed accounting book;

Determine the post-event control strategy, and use the post-event control strategy to re-check the accounting information documents and accumulated account book index information mapped to the accounting books, correct the system data errors according to the detection results, and get the post-correction Of accounting book information;

Receive and transmit the report generation command issued by the user, obtain the corresponding accounting report template, according to the report generation command, retrieve the corresponding account book index information from the corrected accounting book information and map it to the accounting report template, and obtain the accounting report template. The calculation relationship between the taskbar information of the report template is calculated to generate the target accounting report.
The method for generating accounting statements according to claim 1, wherein the prior control strategy is set in advance for accounting general ledger subjects: attribute setting tabulation, bill column activation tabulation, expansion and fine-tuning tabulation setting, business information association Set up tabulation, business information dedicated control set up tabulation, business information self-controlled set up tabulation, set up tabulation in association with balance sheet, set up tabulation in association with income statement, and set up tabulation in association with cash flow statement.
The method for generating accounting statements according to claim 1, characterized in that error items, adjustment items, and normal items are added to the cash flow statement of the accounting statement template, so that it has normalization, timeliness, and intelligent error detection reports. Function;

Wherein, the error item is an item added to the cash flow table for recording system data errors, and the adjustment item is an item added to the cash flow table for offsetting the repeated data collection of error items, The normal item is an item added to the cash flow statement for the cash flow statement to generate reports in a timely manner in any time period.
The method for generating an accounting statement according to claim 1, wherein the use of the prior control strategy to manage and control the accounting element data in the value assignment process to generate a fully controlled accounting informatization document includes:

Use the accounting general ledger account as a control item to control the symmetrical or asymmetrical unlimited expansion and fine-tuning of the second and lower sub-purposes of its borrowing direction;

Use the bill column activation table set by various accounting general ledger accounts to control the assignment of various general accounting accounts on various accounting information documents;

Use the specific accounting general ledger account assigned in any column of the accounting information document to control the assignment of the second and lower sub-items of any column;

Use the first, second and third level subjects assigned in the flow column of the accounting information documents to control the flow of the data link, which is divided into the same level 1, 2, and 3 subjects to realize the flow of the data link and different levels 1, 2, and 3 subjects to block the flow of the data link;

Pre-control and post-check the business information assigned on the accounting informatization documents by using the association, exclusive control, and self-control relationships of business information to generate the fully controlled accounting informatization documents.
The method for generating an accounting report according to claim 1, wherein the scheduling command for generating an accounting report includes the selection information of the target accounting report and the type, and the start and end time of the report.
The method for generating an accounting report according to claim 1, wherein the post-control strategy includes business information association relationship logic detection items, business information specific control relationship logic detection items, business information self-control relationship logic detection items, and data link information Documents and amount detection items, data link information documents and quantity detection items, and cash flow detection items; the ex post control strategy is also used to detect the accounting books and the target accounting statements.
The method for generating accounting statements according to claim 6, characterized in that it further comprises:

After using the ex-post control strategy to detect the accounting informationization document, the accounting book and the target accounting statement, the detection result is obtained;

Based on the detection result, a list of various types of document error information, an error information list of a reconciliation relationship, an error information list of an account with a relationship, and a cash flow error information list are generated to provide support for evaluating and correcting system data errors.
The method for generating accounting statements according to any one of claims 1 to 7, wherein the generating process of the accounting statements includes:

Receive selection instructions designed for the items in the upper title bar of the accounting statement, and establish the command and dispatch relationship between each item selection instruction and various related accounting general ledger accounts;

Receive a setting instruction for the task bar item in the accounting report; the setting instruction is used to set the report task bar item as a collection item or a calculation item; the collection item is used to realize the mapping conversion between the account book index and the report index The calculation relationship, the calculation item is used to realize the calculation and reorganization of the collection item and its own information in the report task bar;

Acquire the layout design content in the accounting statement template, and determine the lower title bar of the accounting statement based on the layout design content;

The accounting report is generated in combination with the upper title bar, the task bar, and the lower title bar.
An accounting statement generating device, which is characterized in that it comprises:

The pre-control module is used to determine the pre-control strategy used to detect and control the data in the data assignment process;

The data assignment module is used to obtain the accounting element data assigned by the user, use the prior control strategy to control the accounting element data in the assignment process, and generate fully controlled accounting information documents;

The data mapping module is used to map the document index information corresponding to the fully controlled accounting informationization document to the pre-designed accounting book, and establish the collection items of various accounting report task columns and various accounting general ledger account book indicators Mapping conversion calculation relationship;

The post-control module is used to determine the post-control strategy, and use the post-control strategy to re-check the accounting informationized documents and accumulated account book index information mapped to the accounting book, and correct the system according to the detection result The data is wrong, and the corrected accounting book information is obtained;

The report generation module is used to receive and transmit the report generation command issued by the user, obtain the corresponding accounting report template, and retrieve the corresponding account book index information from the corrected accounting book information according to the report generation command and map it to the accounting report template , And obtain the calculation relationship between the task bar information of the accounting statement template, and calculate and generate the target accounting statement.
An electronic device, characterized in that it comprises:

Memory, used to store computer programs;

The processor is configured to implement the steps of the method for generating accounting statements according to any one of claims 1 to 8 when the computer program is executed.