CN-122021587-A - Intelligent compiling and adjusting method and system for combined financial statement

CN122021587ACN 122021587 ACN122021587 ACN 122021587ACN-122021587-A

Abstract

The invention provides an intelligent compiling and adjusting method and system for a combined financial statement, which relate to the technical field of financial management, and the method comprises the steps of acquiring financial statements, business data and internal transaction lists of a parent company and a subsidiary company; forming trusted and untrusted data sets based on the abnormal grading of the Mahalanobis distance and the chi-square threshold, performing basic verification on a trusted report, entering a normal data set without entering a data set to be corrected, performing multi-level verification on an untrusted report, entering the normal data set without entering the data set to be corrected, performing differential positioning, correction and write-back on data to be corrected based on past data, generating a unified caliber test chart based on the normal data set, automatically matching and canceling based on internal transactions, generating a primary merging manuscript, executing investment and equity cancellation, non-control equity confirmation and difference allocation, generating a final merging manuscript, and generating a merging financial report based on the final merging manuscript according to a template and a mapping rule.

Inventors

WANG YUXIANG
ZOU XIANG
CHEN JIANHUA
CHEN MINFENG
PU LIN

Assignees

无锡商业职业技术学院

Dates

Publication Date: 20260512
Application Date: 20260127

Claims (10)

1. The intelligent compiling and adjusting method for the combined financial statement is characterized by comprising the following steps of: s1, acquiring a plurality of financial statement data, business data and internal transaction list data of a parent company and a subsidiary company; S2, performing credibility grading on each financial statement data in an abnormal grading mode based on the Mahalanobis distance and the chi-square threshold value to form a credible data set and an unreliable data set; S3, performing basic verification on each first financial statement data in the trusted data set, and judging whether verification is passed or not; if yes, adding the first financial statement data into a normal data set, otherwise, adding the first financial statement data into a data set to be corrected; S4, carrying out multi-stage verification on each second financial statement data in the unreliable data set, and judging whether the verification is passed or not, if so, adding the second financial statement data into the normal data set, otherwise, adding the second financial statement data into the data set to be corrected; S5, based on the current data, carrying out correction processing comprising difference positioning, data correction and write-back on each financial statement data in the data set to be corrected, and putting the financial statement data after correction processing into the normal data set; S6, generating a unified caliber trial-computing table through the progressive accumulation and caliber consistency processing of report items based on the financial report data in the normal data set; s7, processing the unified caliber trial balance by means of automatic matching and offset processing based on the internal transaction list data to generate a primary combined manuscript; S8, carrying out investment and equity cancellation, non-control equity confirmation and difference allocation treatment on the preliminary combined manuscript to generate a final combined manuscript; And S9, automatically generating a combined financial report according to a preset report template and subject mapping rule based on the final combined manuscript.
2. The method for intelligently compiling and adjusting the combined financial statement according to claim 1, wherein the step S2 specifically comprises: S201, extracting a plurality of independent financial indexes of each financial statement data to form a plurality of observation vectors; S202, constructing a mean vector based on historical financial statement data; s203, respectively calculating the Mahalanobis distance between each observation vector and each mean vector; s204, constructing an abnormal threshold based on chi-square distribution; S205, judging whether the Marshall distance corresponding to each observation vector is greater than the abnormal threshold value, if so, judging the financial statement data corresponding to the observation vector as unreliable financial statement data, otherwise, judging the financial statement data corresponding to the observation vector as reliable financial statement data; S206, combining each piece of unreliable financial statement data to form the unreliable data set, and combining each piece of reliable financial statement data to form the reliable data set.
3. The method for intelligently compiling and adjusting the combined financial statement according to claim 2, wherein the step S204 specifically comprises: s2041, squaring the Mahalanobis distance into chi-square statistics; S2042, under the assumption of multiple normal states, the chi-square statistics obey chi-square distribution with the degree of freedom of rho, and a single-point cumulative distribution function is determined; s2043, deducing a maximum anomaly probability expression of a plurality of observations based on the single-point cumulative distribution function; S2044, constructing the anomaly threshold based on the maximum anomaly probability expression.
4. The method for intelligently compiling and adjusting the combined financial statement according to claim 1, wherein the basic verification comprises in-table balance verification, inter-table check verification and period connection verification, and the step S3 specifically comprises: S301, respectively executing balance verification in the table on each first financial statement data, verifying whether the balance of the balance table is balanced or not and the sum of profit table and corresponding detail items is less than a first preset difference; S302, executing inter-table audit verification on the first financial statement data subjected to the in-table balance verification, and checking whether audit between net profit of a profit table and a rights and interests change table and audit between rights and interests change table end-of-term ownership and asset liability table owner end-of-term balance are all larger than a second preset balance or not; s303, executing the period connection verification on the first financial statement data subjected to the inter-table checking verification, verifying whether the final balance of the current-period asset liability table and the current-period rights and interests related department is consistent with the final balance of the previous period or not, if so, entering S304, otherwise, generating a period connection difference mark; S304, adding the first financial report data subjected to the period connection verification to the normal data set, and adding the first financial report data with the intra-table difference identification, the inter-table difference identification and the period connection difference identification to the data set to be corrected.
5. The method for intelligently compiling and adjusting the combined financial statement according to claim 4, wherein the multi-stage verification comprises a primary basic verification, a secondary abnormal index verification and a tertiary past account checking verification, and the step S4 specifically comprises: s401, carrying out primary basic verification on each second financial statement data in the same verification mode as S3, and outputting primary basic verification passing financial statement data and a primary difference subject list; S402, extracting an abnormal index set associated with the primary basic verification passing financial report data based on abnormal distance information, and determining a focus check report subject range based on the abnormal index set; S403, performing secondary abnormal index verification on subjects in the focus check report subject range, and verifying whether the total item associated with the abnormal index is equal to the sum of the corresponding detail items; s404, extracting a transaction account checking key of the second-level abnormal index through the financial statement data, and generating a plurality of account checking tasks based on the transaction account checking key; S405, calling the transaction data, carrying out the three-level transaction checking on each checking task, verifying and checking whether the occurrence amount of the transaction is consistent with the occurrence amount of the other party, and outputting three-level transaction checking to pass the financial statement data if the occurrence amount is consistent with the occurrence amount of the other party; s406, adding the three-level past account checking verification to the normal data set through financial report data, and adding the financial report data corresponding to the primary difference subject list, the secondary abnormal item list and the three-level abnormal item list to the data set to be corrected.
6. The method for intelligently compiling and adjusting the combined financial statement according to claim 1, wherein the step S5 specifically comprises: S501, generating a transaction balance account checking table between a parent company and a subsidiary company according to the transaction data, and calculating the difference amount and the difference direction of each account checking dimension; s502, determining a difference attribution label based on the difference amount; s503, matching the difference attribution label with a preset correction rule base to generate a corresponding correction entry template; S504, generating a correction entry based on the correction entry template and combining the difference amount and the difference direction, and acting the correction entry on corresponding financial statement data in the data set to be corrected to obtain corrected financial statement data; And S505, writing the corrected financial report data back to the source data record corresponding to the main body and the period based on the difference identification and the abnormal item list, and putting the corrected financial report data into the data set to be combined.
7. The method for intelligently compiling and adjusting the combined financial statement according to claim 1, wherein the step S6 specifically comprises: s601, loading a preset group standard subject table and a column report mapping rule; S602, according to the column report mapping rule, converting the subject balance and occurrence of each financial report data in the normal data set into the subject balance and occurrence under the group standard subject list, and generating a standard subject balance list; s603, converting non-home currency records in the standard subject balance list according to a preset exchange rate rule to obtain a unified metering data set; S604, based on the column report mapping rule, collecting the unified metering data set into unified report item lines to form a report item line detail table, and accumulating each main body line by line according to the report item lines to obtain total line data before combination; S605, performing caliber consistency processing on the summation result of the report item rows of the total row data before combination to form a caliber difference list; and S606, merging and arranging the total line data before merging and the caliber difference list to form the unified caliber test algorithm table.
8. The method for intelligently compiling and adjusting the combined financial statement according to claim 1, wherein the step S7 specifically comprises: s701, constructing a matching index based on an internal transaction list; S702, taking subject records in the unified caliber test algorithm table as matching objects, and executing automatic matching in the internal transaction list according to the matching index to form an internal transaction matching pair set; S703, automatically generating a cancellation entry based on the transaction type of the internal transaction which can be cancelled and matched in the internal transaction matching pair set; and S704, acting the offset record on the unified caliber test algorithm table to generate the preliminary combined manuscript.
9. The method for intelligently compiling and adjusting the combined financial statement according to claim 1, wherein the preset report templates specifically comprise an asset liability statement template, a combined profit statement template, a combined cash flow statement template and a combined owner equity change statement template, and each template is predefined with a row project name, a row project hierarchical structure and a display sequence of a corresponding statement; The subject mapping rules comprise the corresponding relation, the summarization mode and sign processing rules between the standard subjects of the group and the report line items.
10. The intelligent compiling and adjusting system for the combined financial statement is characterized by comprising a processor and a memory; The memory stores programs or instructions executable on the processor, which when executed by the processor, implement the steps of the consolidated financial statement intelligent compilation and adjustment method of any of claims 1 to 9.

Description

Intelligent compiling and adjusting method and system for combined financial statement Technical Field The invention relates to the technical field of financial management, in particular to an intelligent compiling and adjusting method and system for a combined financial statement. Background With the development of a clustered business model, an enterprise group is generally composed of a parent company and a plurality of subsidiary companies, and its business activities involve a plurality of accounting subjects, a plurality of business types and trans-regional financial data. To comprehensively and truly reflect the overall financial condition, operation result and cash flow condition of the enterprise group, the combined financial statement needs to be compiled according to the related accounting rules. The compiling process of the combined financial statement generally relates to a plurality of complex links such as financial data summarization, unified accounting policy, internal transaction cancellation, rights and interests adjustment, difference correction and the like, and high requirements are put on the accuracy, timeliness and consistency of data processing. The existing compiling mode of merging financial reports is mainly finished by manual or semi-automatic means. The individual financial statement is usually compiled by each subsidiary separately and reported to the group level by financial system or spreadsheet mode, and the financial staff gathers the data of each subject. On the basis, accounting policy differences are manually identified and adjusted, an internal transaction detail table is compiled, matters such as internal business, internal sales, internal profits, internal equity investment and the like are counteracted item by item, and meanwhile, manual calculation and adjustment are performed on small number equity benefits, combination range variation and long-term equity investment. However, the compiling and adjusting process of the combined financial statement in the prior art is highly dependent on manual experience judgment, involves a large number of repeated manual check and manual adjustment operations, and is easy to cause financial data omission and incomplete internal transaction cancellation due to subjective judgment difference or operation negligence, thereby affecting the accuracy and consistency of the combined statement data. Meanwhile, under the condition of facing frequent changes of a multi-level group structure and business, the existing method has limited automatic supporting capability on merging relation identification, regulation rule execution and result verification, so that the compiling efficiency is low, and the requirement of an enterprise group on real-time property of financial information is difficult to meet. Disclosure of Invention In view of the above-mentioned shortcomings of the prior art, an object of the present invention is to provide an intelligent compiling and adjusting method for a combined financial statement, which can solve the problem that the compiling and adjusting process of the combined financial statement in the prior art is highly dependent on manual experience judgment, involves a great deal of repeated manual check and manual adjustment operations, and is easy to cause financial data omission and incomplete internal transaction cancellation due to subjective judgment difference or operation negligence, thereby affecting the accuracy and consistency of the combined statement data. Meanwhile, under the condition of facing frequent changes of a multi-level group structure and business, the existing method has limited automatic supporting capability on merging relation identification, regulation rule execution and result verification, so that the compiling efficiency is low, and the technical problem that the requirement of an enterprise group on real-time property of financial information is difficult to meet is solved. In a first aspect of the embodiment of the present invention, a method for intelligently compiling and adjusting a combined financial statement is provided, including: s1, acquiring a plurality of financial statement data, business data and internal transaction list data of a parent company and a subsidiary company; S2, performing credibility grading on each financial statement data in an abnormal grading mode based on the Mahalanobis distance and the chi-square threshold value to form a credible data set and an unreliable data set; S3, performing basic verification on each first financial statement data in the trusted data set, and judging whether verification is passed or not; if yes, adding the first financial statement data into a normal data set, otherwise, adding the first financial statement data into a data set to be corrected; S4, carrying out multi-stage verification on each second financial statement data in the unreliable data set, and judging whether the verification is passed or not, if so, addi