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CN-122022735-A - Automatic generation method and system for high-transparency combined financial statement work manuscript

CN122022735ACN 122022735 ACN122022735 ACN 122022735ACN-122022735-A

Abstract

The invention discloses a high-transparency automatic generation method and a high-transparency automatic generation system for a combined financial statement work manuscript, which are used for realizing automatic generation of the combined financial statement by introducing SUMIF an automatic posting algorithm, a counteracting entry processing algorithm and a minority stockholder equity algorithm model, obviously improving transparency and readability of the work manuscript, clearly separating an adjusting entry from the counteracting entry, being beneficial to understanding influence of each step of fair value adjusting entry operation of a subsidiary on an individual statement of a parent subsidiary, intuitively obtaining net profits after the fair value adjusting entry of the subsidiary on a profit table of the subsidiary, then adjusting individual statement items of the parent corporation according to a equity method, so that the method can be looped, improving the rigor of data processing and the logic of a teaching process, and additionally arranging a minority stockholder equity balance table at the part of the asset equity, thereby carrying out initial years of minority stockholder equity and the audit of final data, and checking of minority stockholder equity and minority stockholder profit.

Inventors

  • LI ZHIJIAN

Assignees

  • 北方民族大学

Dates

Publication Date
20260512
Application Date
20260203

Claims (8)

  1. 1. The automatic generation method of the high-transparency combined financial statement work manuscript is characterized by comprising the following steps of: s1, acquiring a working manuscript, establishing a data input interface connected with the working manuscript, wherein the data input interface is used for receiving individual financial statement data of a parent company and individual financial statement data of a subsidiary company and generating a parent company trial calculation balance table and a subsidiary company trial calculation balance table; S2, carrying out fair value adjustment processing on the subsidiary trial calculation balance table through a preset automatic posting algorithm, and automatically entering a fair value adjustment entry module of the work manuscript; S3, adopting a counteracting entry processing algorithm to automatically identify and counteract internal transactions between the parent company trial calculation balance table and the subsidiary company trial calculation balance table, and generating a counteracting entry table; S4, based on a preset few stakeholder equity algorithm model, automatically calculating and verifying the change of the few stakeholder equities and the few stakeholder equity; S5, performing multi-dimensional data auditing, performing transverse, longitudinal and cross auditing verification on the data in the processing process and the generated combined report, and finally generating and exporting the combined financial report.
  2. 2. The method for automatically generating a high-transparency combined financial statement work manuscript in accordance with claim 1, wherein in S2, said fair value adjustment processing step comprises: Acquiring a fair value adjustment entry for a subsidiary asset and liability project; And automatically posting by adopting SUMIF function algorithm, adjusting the amount of the entry of the fair value, automatically summarizing and filling the corresponding position of the work manuscript based on the matched accounting subjects, and generating adjusted subsidiary financial report data.
  3. 3. The method for automatically generating a high-transparency combined financial statement work manuscript in accordance with claim 1, wherein in S4, said minority stakeholder interest algorithm model is constructed and calculated according to the following formula: End of period few stakeholders equity = initial few stakeholders equity in period + few stakeholders equity in period-equity distributed to few stakeholders in period; and the current period of few stakeholders damage benefit = the net profit x few equity ratio of the subsidiary after adjustment according to the public permit value.
  4. 4. The method for automatically generating a high-transparency combined financial statement work manuscript in claim 1, wherein in S5, said multi-dimensional data auditing comprises: Transversely auditing to verify the balance of the borrower and the credit sum of all the fair value adjustment entry table and the offset entry table; longitudinally auditing, and verifying that the generated work manuscript and the combined financial statement meet the balance relation of 'asset=liability+owner equity'; And cross auditing to verify that the audit hooking relationship among the profit table, the liability table and the cash flow table is correct.
  5. 5. The method for automatically generating a high-transparency combined financial statement work manuscript in claim 4, wherein the lateral audit uses a formula to verify sigma debit amount = sigmacredit amount, the longitudinal audit verifies asset = liability + owner equity, and the cross audit verifies data consistency between profit sheet and cash flow sheet, asset liability sheet.
  6. 6. The high-transparency combined financial statement work manuscript automatic generation method of claim 1, further comprising: After the step of the fair value adjustment processing is finished, the adjusted net profit of the subsidiary is directly calculated and output based on the adjusted data and is used for the subsequent calculation of the loss and benefit of the minority stockholder.
  7. 7. A method of automatically generating a high transparency consolidated financial statement work script according to any of claims 1 to 6 wherein the fair adjustment process is separated from the internal transaction cancellation process in flow and logic to form sequentially executed and mutually independent processing modules.
  8. 8. A high transparency integrated financial statement work manuscript automatic generation system, comprising: The data input module is used for acquiring a working manuscript, establishing a data input interface connected with the working manuscript, receiving individual financial statement data of a parent company and individual financial statement data of a subsidiary company, and further generating a parent company trial calculation balance table and a subsidiary company trial calculation balance table; The data processing module is internally provided with an automatic account-passing algorithm, a counteracting entry processing algorithm and a minority stockholder equity algorithm model, and is used for carrying out fair value adjustment processing on the subsidiary trial balance table, automatically identifying and counteracting internal transactions between the parent trial balance table and the subsidiary trial balance table, and automatically calculating and verifying the change of minority stockholder equity and minority stockholder equity; The data auditing module is used for executing multi-dimensional data auditing and carrying out transverse, longitudinal and cross auditing verification on the data in the processing process and the generated combined report; And the report output module is used for generating and exporting a combined financial report according to the verification result of the data auditing module.

Description

Automatic generation method and system for high-transparency combined financial statement work manuscript Technical Field The invention relates to the field of accounting information, in particular to a high-transparency automatic generation method and system for a combined financial statement work manuscript. Background With the continuous deep information construction of enterprises, a data processing system has become a core tool for supporting daily operation and decision analysis. The traditional data processing method often depends on manual operation and scattered tools, and has the problems of low efficiency, high error rate, incoherence flow and the like. In this context, it is particularly important to build a structured, automated, integrated data processing platform. The system generally covers the whole process from data acquisition, processing and checking to final presentation, and aims to realize orderly circulation of data among all the links through modular design, improve the standardization degree and the overall efficiency of data processing and meet the requirements of modern enterprises on data accuracy, timeliness and traceability. The current combined report work manuscript has low transparency and difficult audit, as shown in example 20 in the application guide of the enterprise accounting criterion No. 33-combined financial report, the traditional work manuscript number cannot realize automatic total addition verification of transverse and longitudinal directions, the correct relationship between report balance and inter-project audit is difficult to ensure after the completion of compiling, adjustment and offset logic is mixed, a user cannot judge whether the self operation is wrong or the example problem itself has flaws, the existing method mixes the adjustment entry and offset entry, net profit data adjusted according to the public value cannot be directly obtained after the adjustment entry of a subsidiary is compiled, the data processing flow is unclear, the treatment of a few stakeholders is ambiguous, the relationship between the few stakeholders and a few stakeholders is ambiguous, the clear algorithm support is lacked, manual calculation and calculation paper deduction are relied, errors are easy to be easily caused, the automatic processing capability is difficult to judge, the existing method is difficult to adapt to the requirements of the digital intelligent accounting era on automation and intellectualization, and the effective algorithm foundation is not provided for teaching and practice. Disclosure of Invention Aiming at the defects existing in the technology, the invention provides a high-transparency automatic generation method and system for the work manuscript of the combined financial statement. In order to achieve the above purpose, the present invention provides a method and a system for automatically generating a high-transparency combined financial statement work manuscript, comprising the following steps: s1, acquiring a working manuscript, establishing a data input interface connected with the working manuscript, wherein the data input interface is used for receiving individual financial statement data of a parent company and individual financial statement data of a subsidiary company and generating a parent company trial calculation balance table and a subsidiary company trial calculation balance table; S2, carrying out fair value adjustment processing on the subsidiary trial calculation balance table through a preset automatic posting algorithm, and automatically entering a fair value adjustment entry module of the work manuscript; S3, adopting a counteracting entry processing algorithm to automatically identify and counteract internal transactions between the parent company trial calculation balance table and the subsidiary company trial calculation balance table, and generating a counteracting entry table; S4, based on a preset few stakeholder equity algorithm model, automatically calculating and verifying the change of the few stakeholder equities and the few stakeholder equity; S5, performing multi-dimensional data auditing, performing transverse, longitudinal and cross auditing verification on the data in the processing process and the generated combined report, and finally generating and exporting the combined financial report. As an improvement of the present invention, in S2, the step of processing the fair value adjustment includes: Acquiring a fair value adjustment entry for a subsidiary asset and liability project; And automatically posting by adopting SUMIF function algorithm, adjusting the amount of the entry of the fair value, automatically summarizing and filling the corresponding position of the work manuscript based on the matched accounting subjects, and generating adjusted subsidiary financial report data. As an improvement of the present invention, in S4, the minority stakeholder interest algorithm model is constructed and calcula