CN101122991A - The fourth generation finance core business system systematic structure and intelligent financial accounting method - Google Patents

Abstract

The invention describes a fourth generation of financial key business system architecture and the intelligent accounting algorithm, which meets the requirements to the upgrade of the financial key business system needed bysocial and economical development. The invention is characterized in that an original, complete, accurate and detailed accountant record is automatically generated for each transaction through close combination of the complete table account of financial departments and the accounting system and in the method of direct transaction factor driving accounting. The general account and the detailed account of the accounting platform records are not only accounting factors of the transaction object, but also are various attributes related to bank transaction risks and monitoring data, including the accounting factors, so as to establish a complete architecture for accounting driving based on table account of the transaction object, and the architecture is unified for all financial enterprises. For the accounting factors having realized each business digitalized transaction object, a mathematics accounting model and a business-corresponding accounting voucher database are established to realize intelligent accounting.

Description

The 4th cash equivalent finance core business system systematic structure and intelligent financial accounting algorithm

Background is recorded and narrated:

Finance core business system architecture (or platform), very great to the development meaning of financial circles, it directly influences the core competitiveness of finance.From certain meaning, the difference of core competitiveness between the finance is exactly the difference of financial core business system architecture platform strength.First generation finance core business system is meant the not manual system during popularization and application of computing machine before the seventies in last century; Second generation finance core business system refers to mid-term 90 year last century, computing machine and manual and deposit system; West IT technology since the nineties in last century, has occurred breakthrough growth in the application of financial field, and the lofty tone of two critical software systems comes out, and has brought a revolution for the core business system of finance.The one, risk management system, it effectively reduces the financial complexity that comprises all kinds of spin-offs, the risk of huge product system.The 2nd, Customer Relationship Management Services, it has improved quality and modern management level that finance is runed with profit-driven aspect customer service.These two important IT technological revolutions just, thoroughly changed the general layout that financial in the past core business system is equal to static accounting system, making external financial circles start one since middle nineteen nineties in last century takes turns another the wheel by the finance of IT technology boosting and reproduces motion--and the finance that-existing risk management and resource distribution drive is integrated, the third generation finance core business system that also has product specialization operation and personalized service to drive.After entering 21st century, the structure problem of west third generation finance core business system highlights, who can try to be the first is developed intelligent the 4th cash equivalent finance core business system systematic structure of adaptation information, network economy development, the first chance who will dominate the market and compete.

In the face of the China's Financial of WTO challenge industry, its core business system architecture generally faces upgrading again in face of market-oriented reform, and the road of finding out a transformation that meets the China's Financial development as early as possible is most important.

The definition of the 4th cash equivalent finance core business system systematic structure is that the dynamic and intelligent accounting system that adopts the through type element of transaction to drive accounting is a platform, existing forward and backward software of compatible finance on this platform base, and it is gathered effectively as a whole, constitute financial core business system architecture jointly.

Target of the present invention is to take the lead in developing the 4th cash equivalent finance core business system systematic structure, make the financial circles core business system of China transit directly to for the 4th generation from the second generation, the third generation, shorten the finance of China and the gap of external financial core business system greatly, for realizing " newcoming advantage ", find " shortcut " in line with international standards fast, create rich personalized financial core business system and create strong condition.

Technical scheme:

One, main contents of the present invention

1, intelligent accounting

(1) professional account is filled in after concluding the business with the client by the bank management program is definite by business department, generates the book keeping operation advice note automatically according to professional account; Accounting Department generates bookkeeping voucher after confirming the book keeping operation advice note automatically, enters general ledger, detailed account after confirming automatically;

(2) general ledger, detailed account are carried out outside the standard recording the accounting element of adjusting object by accounting standards for enterprises, detailed account increases auxiliary record by the account content of trading object, the function of expansion book of accounts is recorded in the detailed account of trading object the accounting element of bank's All Activity object and other attribute unifications.

When (3) paying taxes business, provide the automatic tax calculation function, and generate bookkeeping voucher automatically, after confirming, enter general ledger, detailed account automatically;

(4) provide fixed assets accounting automatic computing function, support the different accounting mode of depreciation of fixed assets, and generate bookkeeping voucher automatically, after confirming, enter general ledger, detailed account automatically;

When (5) bank need measure in every financial asset end of term, business department is in the account of this trading object, insert the fair value in these assets end of term or the following cash flow present worth of assets, automatic gauge, meter are proposed every preparation, and generate corresponding bookkeeping voucher automatically, after confirming, enter general ledger, detailed account automatically;

(6) support manual book keeping operation pattern simultaneously, under special transaction situation, can work out voucher by hand, charge to general ledger, detailed account.

2, same system is supported the intelligent accounting of different accounts, supports the intelligent accounting of the Multiple Currencies foreign exchange account.

3, the end of term generates every financial statement and subordinate list, the People's Bank's form, Administration of Foreign Exchange's form, 1104 engineering forms automatically, and can require to generate other internal reports according to bank.

4, provide input, output interface, forward and backward software close-coupled of difference in functionality that different developing instrument is developed together, constitute financial core business system jointly.

Two, the technological difficulties and the main innovate point of the present invention's solution

Technological difficulties: the intelligence book keeping operation of financial accounting element data.That the present invention is provided with in system is powerful, computing mathematical engine extremely accurately, and the accounting of all financial transactions is worked out bookkeeping voucher automatically according to the accounting element of trading object in unified mathematical model, enter general ledger, detailed account automatically; And generate every form automatically according to the accounting element of trading object and attribute.At different complicated accounting contents, system also works out corresponding mathematical computations module, cooperates mathematical engine to calculate and handle complicated accounting event automatically.Main innovate point: the architecture of having invented the intelligent accounting system platform that drives with the through type mode of doing business; The independent mathematics computing module of the mathematical model of establishment all account titles of finance and accounting element, computing engines, complicated accounting; The accounting voucher database of all bank transactions; Software by the compatible different developing instrument establishments of the consolidation form of system's regulation; Financial sector data centralization, Data Warehouse are excavated.

Three, the 4th cash equivalent finance core business system systematic structure principle

Set up the complete account and the accounting system of financial business department and form the accounting platform jointly, adopt the through type element of transaction to drive the mode of accounting, generate automatically every transaction original, complete, accurately, detailed accounting records.The general ledger of accounting platform, detailed account write down is not only the accounting element of trading object, but comprise the trading object accounting element with bank transaction risk and other relevant various attributes of supervision data, thereby set up financial company unified serve as basic complete data system with the detailed account of trading object.Accompanying drawing is the 4th cash equivalent finance core business system systematic structure figure, tool foreground software is financial institution's client software, be connected with the accounting system account, finish the data typing by account, enter the intelligent accounting platform, after mathematical model is handled, generate accounting statement on the one hand automatically, as basic data, provide the database (seeing Figure of description for details) of data call for daemon software on the one hand.

Four, financial accounting intelligence book keeping operation algorithm principle

Finance accounting system and other accounting system are essentially different, and promptly their data generating mode is different fully, have also determined their function difference.Manufacturing production link and logistics link majority are to carry out under online, so its accounting data majority is not to generate on the automatic on-line.And financial product almost all is can be digitized, and the Development and Production of financial product, transaction circulation also almost can be carried out on all on-line.The difference of finance IT platform and manufacturing industry IT maximum is: financial product is except cash and voucher formula security and bill on a small quantity, and almost all being can be digitized, and channel is also to the digitizing transition, as Web bank, telephone bank, wireless mobile banking etc.As seen, clearance, clearing and the business administration on the product trading circulation of the marketing on bank foreground, middle platform and product development, backstage nearly all can be carried out on streamlined ground on line.For the accounting element that realizes every service digital trading object, set up its accounting mathematical model and with the mutual corresponding accounting voucher database of business, just can make up the intelligent accounting system.This theoretical conception realizes in design module, and the correct result that can demonstrate the process of real data computing and draw, and below with the simplest business in the financial accounting and complicated service intelligent book keeping operation process is described.

Intelligence book keeping operation demonstration-due from bank

Due from bank is a business fairly simple in the financial accounting, some accountant of financial institution has often ignored the metering of the end of term to these assets, it has been generally acknowledged that only needing the score record of three to four Pen Associations just can finish this section's purpose adjusts, in fact according to the accounting standard requirement, this section's purpose is adjusted and is reduced eight Pen Associations score record type, otherwise will cause the accounting mistake and can't make a report on 1104 form related contents.Be example with trust company's accounting below, intelligent book keeping operation process be described:

Automatically generate the book keeping operation advice note by treasury department due from bank account (omission):

The due from bank advice note

Date	Numbering	Summary	Fund character	Deposit in			Draw
										The bank of deposit	Number of the account	The amount of money	The bank of deposit	Number of the account	The amount of money
				2006.6.12	1001	Unloading	The clearing excess reserve	Industrial and commercial bank	10010010001							10,000,000.00	Construction Bank	22210010001	10,000,000.00
2006.06.30	1002	Meter Tilly breath	The clearing excess reserve							Industrial and commercial bank	10010010001
				2006.07.01	1003	Receive and count the Tilly	The clearing excess reserve	Industrial and commercial bank	10010010001							100,000.00
2006.12.31	1004	Receive and do not count the Tilly	The clearing excess reserve							Industrial and commercial bank	10010010001	50,000.00
				Financial institution	The due from bank risk status											Receive interest
Normally	Pay close attention to	Secondary	Suspicious									Loss	Meter is carried bad credit and is prepared	Bad credit is prepared to go back to	Meter is not carried			Counted and carried
							40,000.00	250,000.00	250,000.00	500,000.00	1,040,000.00
Industrial and commercial bank		50,000.00	250,000.00	250,000.00									-490,000.00	490,000.00
					Industrial and commercial bank														100,000.00
Industrial and commercial bank															50,000.00
					Interest receivable	The interest receivable risk status					The interest receivable bad credit is prepared					Reserve port	Reserve port
Normally	Pay close attention to	Secondary	Suspicious	Loss									Meter is carried bad credit and is prepared	Bad credit is prepared to go back to
100,000.00		100,000.00											2,000.00
50,000.00	50,000.00												-2,000.00	2,000.00

Eight notes account vouchers below the book keeping operation advice note generates after confirming automatically:

1. the accounting processing 5. of unloading money is withdrawn deposit and is put the accounting processing that bad credit of the same trade or business is prepared

2. the accounting processing 6. due from bank bad credits of according to the contract counting Tilly breath are prepared the accounting processing that goes back to

3. receive that the accounting processing 7. of having counted Tilly breath proposes the accounting processing of interest receivable bad credit preparation

4. receive that the accounting processing 8. interest receivable bad credits of not counting Tilly breath prepare the accounting processing that goes back to

Intelligence book keeping operation demonstration-Long-term Share Investment equity method

The Long-term Share Investment equity method is the business of more complicated in financial accounting, often needs the accountant of higher level to carry out correct accounting to it.According to the accounting standard requirement, this section's purpose is adjusted and is reduced 14 Pen Associations score record type, and process is as follows:

When one, generation Long-term Share Investment business need be adjusted with equity method, Long-term Share Investment equity method account is filled in by business department, account has write down whole basic documents of the required investee of financial institution, wherein goodwill, book value, cost of investment, profit and loss adjustment, other changes of owner's equity, capital premium, gain on investments, depreciation are prepared, are not kept accounts to lose and adjust complicated account title, all generate automatically by mathematical engine, generate corresponding book keeping operation advice note simultaneously automatically.This is at present unique in the world software that can carry out accurately this business, adjust automatically.

Two, account generates Long-term Share Investment equity method book keeping operation advice note automatically.

Three, 14 notes account vouchers below the book keeping operation advice note generates after confirming automatically

1. the accounting processing 7. that forms goodwill is received by the accounting processing of investor's dispense cash dividend

2-1. investment forms the accounting processing 8. of earnings on investment and directly receives by the accounting processing of investor's dispense cash dividend

2-2. investment forms 9. end of term of the accounting processing meter of earnings on investment and proposes the accounting processing that depreciation is prepared

3. the accounting processing 10. of year-end affirmation gain on investments is recouped capital outlay and is formed the accounting processing of gain on investments

4. the accounting processing 11. of year-end affirmation investment loss is recouped capital outlay and is formed the accounting processing of investment loss

5. the accounting processing when being announced that by the investor accounting processing 12. invested enterprises of dispense cash dividend accept donations

6. related to the accounting processing of the accounting processing 13. disposal capital surplus preparation projects of cost withdrawal by the dividend of the straight cloth dispense cash of investor

Beneficial effect:

Third generation finance core business system architecture can not adapt to the fast development of informationized society at present, is badly in need of upgrading.Achievement of the present invention is adjusted power with mysterious financial accounting intelligence, and data-handling capacity has accurately and rapidly satisfied the demand for development of network economy.It can either unify configuration to data, risk and customer resources simultaneously, can also mould the core competitiveness that each financial company is rich in individual character.Platform of the present invention has behind a string, from level to level qualitative, quantitative data, and can on the IT of bank platform, generate automatically substantially.These data comprise: trading object and supervision data relevant various attributes relevant with the financial transaction risk, the risk structure of financial company, client's structure, product structure, operating cost, income and profit; The profitability of every service line, the profitability of each product, each client's profitability; Also have product price, client's price, price of risk etc., as long as these data are complete relatively and accurate, financial company's administration and supervision authorities can be adjusted the core competitiveness of oneself by the parametrization management of science fully.

Its parametrization configuration and modular product are built theory in invention, provide a product design platform flexibly to financial company, and the product on this platform can be shared on various services channels, has embodied the thinking of channel integration and uniform service.The product that designs on this platform simultaneously meets the industry standard of international finance, and this is just as helping domestic financial circles to grasp international language.Provided by the present invention and specification data interface, defined foreground software output content and in, the input data of daemon software, to financial company exploitation or improve foreground, daemon software, the demand form of standard is provided, will shorten software development cycle greatly, reduce development cost.Make the application software on bank foreground, Zhong Tai, backstage, melt in the 4th cash equivalent on the platform of core business system intelligent accounting, start the intelligentized updating that a new round meets the development of infotech, network economy, tighter, the more personalized service of boosting Financial Risk Control reproduces motion thus.China's Financial industry and external its core business system of financial circles generally face upgrading again, achievement of the present invention just in time adapts to the demand of domestic and international financial company, make the financial circles core business system of China in the transformation of the third generation, transit directly to for the 4th generation in the second generation, shorten the financial circles of China and the gap of external financial circles core business system greatly, estimate that achievement of the present invention will have tens yuan market at home, and drive the banking software market exceed 100 billion thus, under China software enterprise supports in huge domestic banking software market, will be developed rapidly, when obtaining the good society effect, obtain favorable economic benefit, and possess the competitive edge of challenging with external software in this field.

Claims (10)

1. the 4th cash equivalent finance core business system systematic structure and intelligent financial accounting algorithm, it is characterized in that forming the accounting platform jointly by complete account and the accounting system of setting up financial business department, adopt the through type element of transaction to drive the mode that accounting intelligence is adjusted, generate automatically every transaction original, complete, accurately, detailed accounting records.The general ledger of accounting platform, detailed account write down is not only the accounting element of trading object, but comprise the trading object accounting element with financial transaction risk and other relevant various attributes of supervision data, thereby set up financial company unified serve as basic complete data system with the detailed account of trading object.

2. the 4th cash equivalent finance core business system systematic structure according to claim 1 and intelligent financial accounting algorithm, it is characterized in that filling in professional account after business department of financial company determines by supervisory routine and the client concludes the business, generate the book keeping operation advice note automatically according to professional account; Accounting Department generates bookkeeping voucher after confirming the book keeping operation advice note automatically, enters general ledger, detailed account after confirming automatically.

3. the 4th cash equivalent finance core business system systematic structure according to claim 1 and intelligent financial accounting algorithm, it is characterized in that general ledger, detailed account carry out outside the standard recording the accounting element of adjusting object by accounting standards for enterprises, detailed account increases auxiliary record by the account content of trading object, the function of expansion book of accounts is recorded in the detailed account of trading object the accounting element of financial All Activity object and other attribute unifications.

4. the 4th cash equivalent finance core business system systematic structure according to claim 1 and intelligent financial accounting algorithm, when it is characterized in that bank need measure in every financial asset end of term, business department is in the account of this trading object, insert the fair value in these assets end of term or the following cash flow present worth of assets, automatic gauge, meter are proposed every preparation, and generate corresponding bookkeeping voucher automatically, after confirming, enter general ledger, detailed account automatically.

5. the 4th cash equivalent finance core business system systematic structure according to claim 1 and intelligent financial accounting algorithm, it is characterized in that automatic every financial statement of generation of the end of term and subordinate list, the People's Bank's form, Administration of Foreign Exchange's form, China Banking Regulatory Commission's " 1104 engineering form ", and can require to generate other internal reports according to bank.

6. the 4th cash equivalent finance core business system systematic structure according to claim 1 and intelligent financial accounting algorithm, it is characterized in that providing input, output interface, forward and backward software close-coupled of difference in functionality that different developing instrument is developed together, constitute financial core business system jointly.

7. the 4th cash equivalent finance core business system systematic structure according to claim 1 and intelligent financial accounting algorithm is characterized in that described financial core business system architecture.

8. the 4th cash equivalent finance core business system systematic structure according to claim 1 and intelligent financial accounting algorithm is characterized in that all accounting vouchers of described intelligent financial accounting and algorithm.

9. the 4th cash equivalent finance core business system systematic structure according to claim 1 and intelligent financial accounting algorithm is characterized in that all account title mathematical models of described intelligent financial accounting.

10. require the algorithm of described computer automatially processing accounting entry according to aforesaid right, it is characterized in that describedly providing theoretical foundation for writing financial professional higher education teaching material; For design, establishment the 4th cash equivalent are melted core business system software the solution approaches and methods are provided.

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