发明领域field of invention
本发明涉及企业级计算机应用领域，尤其涉及一种基于开放平台系统的集团企业合并报表文件的方法及装置。The invention relates to the field of enterprise-level computer applications, in particular to a method and device for merging report files of group enterprises based on an open platform system.
背景技术Background technique
集团财务报表，是指反映集团企业内母公司及其全部子公司整体财务状况及其经营成果的财务报表，与个别财务报表相比，合并财务报表反应的是企业集团整体的财务状况及其经营成果。但目前的大部分财务软件或财务管理信息系统，在编制集团合并财务报表时，采用的主要还是子公司将报表层层上报，并收集到集团公司，集团公司以个别财务报表为基础，再根据集团的内部交易和长期股权投资等情况人工合并工作底稿，进行抵销分录和相关调整分录处理，然后根据个别财务报表和分录底稿来计算合并财务报表个项目的合并金额。这种方式使得集团企业报表编制链条长，任务繁重，效率低下，同时也会影响集团决策。Group financial statements refer to the financial statements that reflect the overall financial status and operating results of the parent company and all its subsidiaries within the group enterprise. Compared with individual financial statements, the consolidated financial statements reflect the overall financial status and operating results of the enterprise group. results. However, most of the current financial software or financial management information systems, when compiling the group's consolidated financial statements, mainly use the subsidiaries to report the statements layer by layer and collect them to the group company. The group company is based on individual financial statements, and then according to The working papers of the group's internal transactions and long-term equity investments are manually consolidated, offset entries and related adjustment entries are processed, and then the consolidated amount of each item in the consolidated financial statements is calculated based on individual financial statements and entry drafts. This method makes the report preparation chain of the group enterprise long, the task is heavy, and the efficiency is low, and it will also affect the group's decision-making.
发明内容Contents of the invention
为此，本发明提出了一种可以解决上述问题的至少一部分的新的基于开放平台系统的集团企业合并报表文件的方法及装置。For this reason, the present invention proposes a new method and device for consolidated report files of group enterprises based on an open platform system that can solve at least part of the above-mentioned problems.
根据本发明的一个方面，提供了一种基于开放平台系统的集团企业合并报表文件的方法，包括：According to one aspect of the present invention, there is provided a method for consolidating report files of group companies based on an open platform system, including:
设置所述开放系统中定义集团企业各个企业层级的接入接口；Setting the access interfaces of each enterprise level of the group enterprise defined in the open system;
调用预设的企业名称表对各层级中企业进行层级首部编码及企业首部编码；Invoke the preset enterprise name table to encode the hierarchical header and enterprise header of the enterprises in each hierarchy;
定义各层级企业报表模板；Define enterprise report templates at all levels;
配置报表各层级之间报表科目的计算关系，以及建立会计科目中数据向上层的传递路径数据通道；Configure the calculation relationship of the report accounts between the various levels of the report, and establish the transfer path data channel of the data in the account items to the upper layer;
基于上述接入接口以及数据通道合并集团财务报表：Consolidate group financial statements based on the above access interface and data channel:
底层企业通过所述接入接口对所属企业的财务信息进行业务录入，并在编码信息项中加入对应的企业编码；The underlying enterprise enters the financial information of the affiliated enterprise through the access interface, and adds the corresponding enterprise code to the coded information item;
完成所述财务信息的业务录入后，基于所述企业报表模板生成底层企业财务子报表，控制业务录入信息向上一层级对应的一级企业层级母公司平台子系统进行上传；After the business entry of the financial information is completed, the underlying enterprise financial sub-report is generated based on the enterprise report template, and the business entry information is controlled to be uploaded to the first-level enterprise-level parent company platform subsystem corresponding to the upper level;
当所述财务信息传递到一级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述一级企业母公司首部，基于一级企业报表模板以及底层与一级之间报表科目的计算关系生成一级企业财务子报表，并继续向上一层的二级企业层级平台子系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the first-level enterprise hierarchy, the head of the parent company of the first-level enterprise is automatically added before its enterprise code, based on the report template of the first-level enterprise and the report between the bottom layer and the first level The calculation relationship of the accounts generates a first-level enterprise financial sub-report, and continues to transfer to the upper-level second-level enterprise-level platform subsystem;
当所述财务信息传递到二级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述二级企业母公司首部，基于二级企业报表模板以及一级与二级之间报表科目的计算关系生成二级企业财务子报表，并继续向顶层的集团企业层级平台总系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the second-level enterprise hierarchy, the first part of the parent company of the second-level enterprise is automatically added before its enterprise code, based on the report template of the second-level enterprise and the relationship between the first-level and second-level The calculation relationship of report items generates a second-level enterprise financial sub-report, and continues to transfer to the top-level group enterprise-level platform overall system;
当所述财务信息向上层传递至集团企业层级平台总系统中，并在编码前加入集团企业的首部；When the financial information is transmitted to the upper level to the general system of the group enterprise level platform, and added to the header of the group enterprise before coding;
所述开放系统计算所述财务信息包含的所得会计项数据，基于集团企业报表模板自动合并生成集团财务报表，保存到集团财务信息数据库中。The open system calculates the accounting item data included in the financial information, automatically merges and generates group financial statements based on the group enterprise report template, and saves them in the group financial information database.
根据本发明的开放平台系统是指在集团内部有限开放的财务信息平台系统，在一般情况下会根据整个集团企业的情况划分各企业层级，例如上述的可将集团企业按照底层企业，一级企业，二级企业，顶层企业的划分方式进行平台子系统的划分，这种四层划分的形式比较常见，也较易基于本发明的原理实现财务报表的合并和追溯，同时上层平台系统可以有权限查询下层平台子系统中的报表等财务信息，但下层平台通常不能查询上层平台系统中的财务数据信息，从而在保证财务数据安全的前提下，显著提高工作效率，大大降低错误率并减轻报表统计任务负担。The open platform system according to the present invention refers to a financial information platform system that is limitedly open within the group. In general, each enterprise level will be divided according to the situation of the entire group enterprise. , second-level enterprises, and top-level enterprises are divided into platform subsystems. This four-level division is relatively common, and it is easier to realize the consolidation and traceability of financial statements based on the principles of the present invention. At the same time, the upper-level platform system can have authority Query financial information such as reports in the sub-system of the lower platform, but the lower platform usually cannot query the financial data information in the upper platform system, so that the work efficiency can be significantly improved, the error rate can be greatly reduced, and the report statistics can be reduced under the premise of ensuring the security of financial data. task load.
可选地，根据本发明的基于开放平台系统的集团企业合并报表文件的方法，还包括步骤：由集团企业接入接口统一制定各层级报表模板，所述报表模板包括：报表格式、取数公式以及运算公式；下级企业通过所属层级平台子系统的接入接口能够设置进一步细化的计算公式，但无权限修改顶层企业共享的报表格式、取数公式、运算公式。Optionally, according to the method for merging report files of group enterprises based on the open platform system of the present invention, it also includes the step of uniformly formulating report templates for each level by the group enterprise access interface, and the report templates include: report format, data retrieval formula And calculation formulas; lower-level enterprises can set further detailed calculation formulas through the access interface of the platform subsystem of the level they belong to, but have no authority to modify the report format, access formulas, and calculation formulas shared by top-level enterprises.
可选地，前述报表模板具体包括以下内容：Optionally, the aforementioned report template specifically includes the following content:
报表格式：支持设置年报，季报，月报，旬报，周报，和日报作为周期的报表；Report format: support setting annual report, quarterly report, monthly report, ten-day report, weekly report, and daily report as periodic reports;
取数公式：支持设置直接从账上取发生额，余额数据，各级用户通过取数公式从财务核算系统中获取数据；Access formula: Support setting to directly extract the balance and balance data from the account, and users at all levels can obtain data from the financial accounting system through the access formula;
运算公式：支持设置表间，表内的会计项数据运算公式；Calculation formula: support setting calculation formulas of accounting item data between tables and in tables;
可选地，根据本发明的取数公式进一步为合并取数公式，即为各级单位财务数据的实际发生数+内部单位抵消数，其中抵消数以负数形式进行显示，汇总报表时根据下级单位的不同属性确定取数规则。Optionally, the access formula according to the present invention is further a combined access formula, that is, the actual occurrence number of financial data of units at all levels + the offset number of internal units, wherein the offset number is displayed in the form of a negative number, and the summary report is based on the number of subordinate units The different properties of determine the access rules.
可选地，所属各层级生成的财务子报表中各会计科目中的数据上传至上层报表中对应相同科目的会计数据中。Optionally, the data in each accounting subject in the financial sub-report generated by each level is uploaded to the accounting data corresponding to the same account in the upper-level report.
可选地，根据本发明的基于开放平台系统的集团企业合并报表文件的方法，所述基于集团企业报表模板自动合并生成集团财务报表进一步包括：Optionally, according to the method for consolidated report files of group enterprises based on the open platform system of the present invention, the automatic consolidation and generation of group financial statements based on the group enterprise report template further includes:
合并资产负债表的生成步骤，确定合并资产负债表时需要进行抵销处理的项目，包含有以下任一种或几种的组合：母公司对子公司股权投资项目与子公司所有者权益项目；母公司与子公司、各子公司相互之间发生的内部债权债务之间的项目；存货项目，即内部购进存货价值中包含的未实现内部销售利润；固定资产项目，即内部购进固定资产价值中包含的未实现内部销售利润；无形资产项目，即内部购进无形资产价值中包含的未实现内部销售利润；盈余公积项目；The step of generating the consolidated balance sheet is to determine the items that need to be offset during the consolidated balance sheet, including any one or a combination of the following: the parent company's equity investment project in the subsidiary and the subsidiary's owner's equity project; Items between the parent company and its subsidiaries, and internal claims and liabilities between subsidiaries; inventory items, that is, unrealized internal sales profits included in the value of internally purchased inventories; fixed asset items, that is, internally purchased fixed assets Unrealized internal sales profits included in the value; intangible asset items, that is, unrealized internal sales profits included in the value of internally purchased intangible assets; surplus reserve items;
合并利润表及合并利润分配表的生成步骤，确定合并利润表和合并利润分配表时需要抵销处理的项目，包含有以下任一种或几种的组合：内部销售收入和内部销售成本项目；内部投资收益项目，包括内部利息收入和利息支出项目、内部权益性资本投资收益项目；管理费用项目，即管理费用中的内部应收账款的坏账准备等；纳入合并范围的子公司利润分配项目；Steps for generating the consolidated income statement and the consolidated profit distribution statement, determining the items that need to be offset when determining the consolidated income statement and the consolidated profit distribution statement, including any one or combination of the following: internal sales revenue and internal sales cost items; Internal investment income items, including internal interest income and interest expenditure items, internal equity capital investment income items; management expense items, that is, bad debt provisions for internal accounts receivable in management expenses, etc.; subsidiary profit distribution items included in the scope of consolidation ;
合并现金流量表的生成步骤，由于合并现金流量表是综合反映母公司及其子公司组成的企业集团，在一定会计期间现金流入、流出数量以及其增减变动情况的会计报表，因此现金流量表要求按收付实现制反映企业经济业务所引起的现金流入和流出，以合并利润表有关项目的数据为依据，调整得出本期的现金流入和流出数量，反映企业一定期间的现金流量情况。Steps for generating the consolidated cash flow statement. Since the consolidated cash flow statement is an accounting statement that comprehensively reflects the amount of cash inflows and outflows and their changes in a certain accounting period for an enterprise group composed of the parent company and its subsidiaries, the cash flow statement It is required to reflect the cash inflow and outflow caused by the economic business of the enterprise on a cash basis. Based on the data of the relevant items in the consolidated income statement, the amount of cash inflow and outflow in the current period is adjusted to reflect the cash flow of the enterprise for a certain period.
据本发明的另一个方面，提供了一种基于开放平台系统的集团企业合并报表文件的装置，包括：According to another aspect of the present invention, there is provided a device for merging report files of group companies based on an open platform system, including:
接口设置模块，适于设置所述开放系统中定义集团企业各个企业层级的接入接口；The interface setting module is suitable for setting the access interfaces of each enterprise level of the defined group enterprise in the open system;
首部编码模块，适于调用预设的企业名称表对各层级中企业进行层级首部编码及企业首部编码；The header encoding module is suitable for invoking the preset enterprise name table to perform hierarchical header encoding and enterprise header encoding for enterprises in each level;
报表模板配置模块，适于定义各层级企业报表模板；Report template configuration module, suitable for defining enterprise report templates at all levels;
层级建立模块，适于配置报表各层级之间报表科目的计算关系，以及建立会计科目中数据向上层的传递路径数据通道；。The level establishment module is suitable for configuring the calculation relationship of the report items between the various levels of the report, and establishing the transmission path data channel of the data in the accounting items to the upper layer;
报表合并生成模块，适于基于上述接入接口以及数据通道合并集团财务报表，包括：The report merging generation module is suitable for merging group financial statements based on the above-mentioned access interface and data channel, including:
底层企业通过所述接入接口对所属企业的财务信息进行业务录入，并在编码信息项中加入对应的企业编码；The underlying enterprise enters the financial information of the affiliated enterprise through the access interface, and adds the corresponding enterprise code to the coded information item;
完成所述财务信息的业务录入后，基于所述企业报表模板生成底层企业财务子报表，控制业务录入信息向上一层级对应的一级企业层级母公司平台子系统进行上传；After the business entry of the financial information is completed, the underlying enterprise financial sub-report is generated based on the enterprise report template, and the business entry information is controlled to be uploaded to the first-level enterprise-level parent company platform subsystem corresponding to the upper level;
当所述财务信息传递到一级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述一级企业母公司首部，基于一级企业报表模板以及底层与一级之间报表科目的计算关系生成一级企业财务子报表，并继续向上一层的二级企业层级平台子系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the first-level enterprise hierarchy, the head of the parent company of the first-level enterprise is automatically added before its enterprise code, based on the report template of the first-level enterprise and the report between the bottom layer and the first level The calculation relationship of the accounts generates a first-level enterprise financial sub-report, and continues to transfer to the upper-level second-level enterprise-level platform subsystem;
当所述财务信息传递到二级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述二级企业母公司首部，基于二级企业报表模板以及一级与二级之间报表科目的计算关系生成二级企业财务子报表，并继续向顶层的集团企业层级平台总系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the second-level enterprise hierarchy, the first part of the parent company of the second-level enterprise is automatically added before its enterprise code, based on the report template of the second-level enterprise and the relationship between the first-level and second-level The calculation relationship of report items generates a second-level enterprise financial sub-report, and continues to transfer to the top-level group enterprise-level platform overall system;
当所述财务信息向上层传递至集团企业层级平台总系统中，并在编码前加入集团企业的首部；When the financial information is transmitted to the upper level to the general system of the group enterprise level platform, and added to the header of the group enterprise before coding;
所述开放系统计算所述财务信息包含的所得会计项数据，基于集团企业报表模板自动合并生成集团财务报表。The open system calculates the accounting item data included in the financial information, and automatically merges and generates group financial statements based on the group enterprise report template.
可选地，本发明的装置进一步包括报表数据库，适于保存上述各级生成的财务报表。Optionally, the device of the present invention further includes a statement database, adapted to store the financial statements generated at the above stages.
根据本发明的基于开放平台系统的集团企业合并报表文件的装置和方法提供了一个在保证财务数据安全的前提下，显著提高工作效率，大大降低错误率，同时上级统计报表任务负担也得到大幅减轻。According to the device and method for consolidated report files of group enterprises based on the open platform system of the present invention, under the premise of ensuring the security of financial data, the work efficiency can be significantly improved, the error rate can be greatly reduced, and the task burden of the superior statistical report can also be greatly reduced. .
附图说明Description of drawings
通过阅读下文优选实施方式的详细描述，各种其他的优点和益处对于本领域普通技术人员将变得清楚明了。附图仅用于示出优选实施方式的目的，而并不认为是对本发明的限制。而且在整个附图中，用相同的参考符号表示相同的部件。其中在附图中，参考数字之后的字母标记指示多个相同的部件，当泛指这些部件时，将省略其最后的字母标记。在附图中：Various other advantages and benefits will become apparent to those of ordinary skill in the art upon reading the following detailed description of the preferred embodiment. The drawings are only for the purpose of illustrating a preferred embodiment and are not to be considered as limiting the invention. Also throughout the drawings, the same reference numerals are used to designate the same parts. Wherein in the drawings, letter marks after reference numerals indicate a plurality of identical components, and when referring to these components generally, the last letter marks thereof will be omitted. In the attached picture:
图1示意性地示出了根据本发明一个实施例的基于开放平台系统的集团企业合并报表文件的方法的流程图；Fig. 1 schematically shows a flow chart of a method for consolidating statement files of a group enterprise based on an open platform system according to an embodiment of the present invention;
图2示意性地示出了根据本发明一个实施例的逐级合并各层级首部编码的范例图；Fig. 2 schematically shows an exemplary diagram of merging the header codes of each level step by step according to an embodiment of the present invention;
图3示意性地示出了根据本发明一个实施例的基于开放平台系统的集团企业合并报表文件的装置框图。Fig. 3 schematically shows a device block diagram of a consolidated report file of a group enterprise based on an open platform system according to an embodiment of the present invention.
具体实施方式Detailed ways
下面结合附图和具体的实施方式对本发明作进一步的描述。The present invention will be further described below in conjunction with the accompanying drawings and specific embodiments.
图1示意性地示出了根据本发明一个实施例的基于开放平台系统的集团企业合并报表文件的方法100的流程图，方法100可以在根据本发明的基于开放平台系统的集团企业合并报表文件的装置中执行。如图1所示，方法100始于步骤S110，设置所述开放系统中定义集团企业各个企业层级的接入接口。根据集团企业包含的下属企业层级设置各层级的开放系统接入接口，从而在集团企业及下属企业的财务部门中都可以通过各层级企业平台子系统的接口接入到所述开放系统中，可以实现统一管理，数据共享和权项设置。Fig. 1 schematically shows a flowchart of a method 100 for a consolidated report file of a group enterprise based on an open platform system according to an embodiment of the present invention, and the method 100 can be used in a consolidated report file of a group enterprise based on an open platform system according to the present invention executed on the device. As shown in FIG. 1 , the method 100 starts at step S110 , setting the access interfaces of each enterprise level of the defined group enterprise in the open system. The open system access interfaces of each level are set according to the levels of the subordinate enterprises included in the group enterprise, so that the financial departments of the group enterprise and the subordinate enterprises can access the open system through the interfaces of the enterprise platform subsystems of each level, and can Realize unified management, data sharing and rights setting.
随后，在步骤S120中，调用预设的企业名称表对各层级中企业进行层级首部编码及企业首部编码。首先需要统计所有相关企业和彼此之间的所属关系，以此预设企业名称表。将所属预设企业名称表导入到本发明的系统中，可按照表中的企业名称和所属关系划分企业层级，提取各层级首部编码以及企业首部编码。Subsequently, in step S120, the preset enterprise name table is invoked to perform layer header encoding and enterprise header encoding for the enterprises in each hierarchy. First of all, it is necessary to count all relevant enterprises and their affiliation with each other, so as to preset the enterprise name table. Import the default enterprise name table of the affiliation into the system of the present invention, divide the enterprise hierarchy according to the enterprise name and affiliation relationship in the table, and extract the header codes of each level and the enterprise header codes.
方法100还包括步骤S130，定义各层级企业报表模板。其中本发明的方法和装置应用到各个集团企业使用的报表模板都可以自定义设置。所述报表模板包括：报表格式、取数公式以及运算公式；下级企业通过所属层级平台子系统的接入接口能够设置进一步细化的计算公式，但无权限修改顶层企业设置的报表格式、取数公式、运算公式。The method 100 also includes step S130, defining enterprise report templates for each level. Where the method and device of the present invention are applied to the report templates used by various group enterprises, all can be customized. The report template includes: report format, access formula and calculation formula; the lower-level enterprises can set further detailed calculation formulas through the access interface of the platform subsystem of the subordinate level, but have no authority to modify the report format and access formula set by the top-level enterprise. formulas, calculation formulas.
可选地，实施例中的报表模板具体包括以下内容：Optionally, the report template in the embodiment specifically includes the following content:
报表格式：支持设置年报，季报，月报，旬报，周报，和日报作为周期的报表；Report format: support setting annual report, quarterly report, monthly report, ten-day report, weekly report, and daily report as periodic reports;
取数公式：支持设置直接从账上取发生额，余额数据，各级用户通过取数公式从财务核算系统中获取数据；Access formula: Support setting to directly extract the balance and balance data from the account, and users at all levels can obtain data from the financial accounting system through the access formula;
运算公式：支持设置表间，表内的会计项数据运算公式；Calculation formula: support setting calculation formulas of accounting item data between tables and in tables;
可选地，根据本发明的一种实施例，取数公式进一步为合并取数公式，即为各级单位财务数据的实际发生数+内部单位抵消数，其中抵消数以负数形式进行显示，汇总报表时根据下级单位的不同属性确定取数规则，如：底层单位抵销数为零，则只取实际数；差额表单位实际数为零，则只取抵销数；而汇总单位既有实际数，又有抵销数，则直接取实际数+抵销数，其中，抵销数存储在对应汇总单位的差额表单位中。Optionally, according to an embodiment of the present invention, the access formula is further a combined access formula, that is, the actual occurrence number of financial data of units at all levels + the offset number of internal units, wherein the offset number is displayed in negative form, summed up When making a report, determine the access rules according to the different attributes of the subordinate units. For example, if the offset number of the underlying unit is zero, only the actual number will be taken; if the actual number of the balance table unit is zero, only the offset number will be taken; If there is an offset amount, the actual amount + offset amount is directly taken, and the offset amount is stored in the balance table unit corresponding to the summary unit.
方法100还包括步骤S140，配置报表各层级之间报表科目的计算关系，以及建立会计科目中数据向上层的传递路径数据通道。一般而言，由系统管理员或顶层的集团公司财务人员通过集团层级接入系统有权限统一配置报表科目的计算关系，另外，为减轻集团层级的工作量，中间层级平台子系统也可以设置下级报表的计算关系。由系统根据企业间所属关系适配上下级财务信息数据传递的路径数据通道。可选地，通过上述计算关系，所属各层级生成的财务子报表中各会计科目中的数据上传至上层报表中对应相同科目的会计数据中。The method 100 also includes step S140, configuring the calculation relationship of the report items among the report levels, and establishing the transmission path data channel of the data in the accounting items to the upper layer. Generally speaking, the system administrator or the top-level financial personnel of the group company have the authority to configure the calculation relationship of the report items in a unified way through the group-level access system. In addition, in order to reduce the workload of the group level, the middle-level platform subsystem can also set up the lower-level The calculation relationship of the report. The system adapts the path data channel for the transmission of financial information data between upper and lower levels according to the affiliation relationship between enterprises. Optionally, through the above calculation relationship, the data in each accounting subject in the financial sub-reports generated by each level is uploaded to the accounting data corresponding to the same account in the upper-level report.
基于前述已经配置好的计算关系以及数据通道，方法100进一步包括逐级合并生成集团财务报表的步骤S150，底层企业通过所述接入接口对所属企业的财务信息进行业务录入，并在编码信息项中加入对应的企业编码；完成所述财务信息的业务录入后，基于所述企业报表模板生成底层企业财务子报表，控制业务录入信息向上一层级对应的一级企业层级母公司平台子系统进行上传；当所述财务信息传递到一级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述一级企业母公司首部，基于一级企业报表模板以及底层与一级之间报表科目的计算关系生成一级企业财务子报表，并继续向上一层的二级企业层级平台子系统进行传递；当所述财务信息传递到二级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述二级企业母公司首部，基于二级企业报表模板以及一级与二级之间报表科目的计算关系生成二级企业财务子报表，并继续向顶层的集团企业层级平台总系统进行传递；当所述财务信息向上层传递至集团企业层级平台总系统中，并在编码前加入集团企业的首部；所述开放系统计算所述财务信息包含的所得会计项数据，基于集团企业报表模板自动合并生成集团财务报表，保存到集团财务信息数据库中。Based on the previously configured calculation relationships and data channels, the method 100 further includes the step S150 of generating group financial statements by level-by-level consolidation. Add the corresponding enterprise code; after completing the business entry of the financial information, generate the underlying enterprise financial sub-report based on the enterprise report template, and control the business entry information to be uploaded to the first-level enterprise-level parent company platform subsystem corresponding to the upper level ; When the financial information is transmitted to the parent company platform subsystem in the first-level enterprise hierarchy, the head of the parent company of the first-level enterprise is automatically added before its enterprise code, based on the report template of the first-level enterprise and the relationship between the bottom layer and the first level The calculation relationship of report items generates a first-level enterprise financial sub-report, and continues to transfer to the upper-level second-level enterprise-level platform subsystem; when the financial information is transmitted to the parent company platform subsystem in the second-level enterprise level, it automatically Add the head of the parent company of the second-level enterprise before its enterprise code, generate the financial sub-report of the second-level enterprise based on the report template of the second-level enterprise and the calculation relationship between the report items between the first-level and the second-level, and continue to the top-level group enterprise level The overall platform system transmits; when the financial information is transmitted to the upper level to the group enterprise level platform overall system, and is added to the head of the group enterprise before coding; the open system calculates the accounting item data contained in the financial information, based on Group enterprise report templates are automatically merged to generate group financial statements, which are stored in the group financial information database.
结合图2所示一种各层级首部编码的范例，将整个集团企业按照底层企业，一级企业，二级企业，顶层企业的划分方式，实施例中的编码信息如表1所示Combining with an example of header coding at each level shown in Figure 2, the entire group enterprise is divided into bottom-level enterprises, first-level enterprises, second-level enterprises, and top-level enterprises. The coding information in the embodiment is shown in Table 1.
表1Table 1
如图2所示，以企业D03在发生会计业务举例，对本企业D03的财务信息系统中进行财务信息业务录入，并在编码信息项中录入企业编码D03；该财务信息向其一级企业层级中的母公司C02的财务信息系统中进行传递，此时，在其编码前加入母公司首部C02，其编码变为C02D03，并继续向上层传递。该财务信息向上层传递至C02的上层母公司B01的财务信息系统中，并在编码前加入母公司首部B01，编码变为B01C02D03，并继续向上传递。该财务信息向上层传递至集团企业A的财务信息系统中，并在编码前加入集团企业A的首部，其编码变为AB01C02D03。至此该财务信息向上传输完毕。As shown in Figure 2, taking the accounting business of enterprise D03 as an example, enter the financial information business in the financial information system of the enterprise D03, and enter the enterprise code D03 in the coded information item; the financial information is sent to its first-level enterprise level The financial information system of the parent company C02 is transmitted. At this time, the parent company header C02 is added before its code, and its code becomes C02D03, and continues to be transmitted to the upper layer. The financial information is passed to the upper layer to the financial information system of the upper parent company B01 of C02, and is added to the head of the parent company B01 before coding, and the code becomes B01C02D03, and continues to be passed upward. The financial information is transmitted to the financial information system of group company A to the upper layer, and added to the header of group company A before encoding, and its code becomes AB01C02D03. Up to now, the financial information has been transmitted upwards.
可选地，根据本发明的一个实施例，基于集团企业报表模板自动合并生成集团财务报表进一步包括：Optionally, according to an embodiment of the present invention, the automatic consolidation and generation of group financial statements based on the group enterprise report template further includes:
合并资产负债表的生成步骤，确定合并资产负债表时需要进行抵销处理的项目，包含有以下任一种或几种的组合：母公司对子公司股权投资项目与子公司所有者权益项目；母公司与子公司、各子公司相互之间发生的内部债权债务之间的项目；存货项目，即内部购进存货价值中包含的未实现内部销售利润；固定资产项目，即内部购进固定资产价值中包含的未实现内部销售利润；无形资产项目，即内部购进无形资产价值中包含的未实现内部销售利润；盈余公积项目；The step of generating the consolidated balance sheet is to determine the items that need to be offset during the consolidated balance sheet, including any one or a combination of the following: the parent company's equity investment project in the subsidiary and the subsidiary's owner's equity project; Items between the parent company and its subsidiaries, and internal claims and liabilities between subsidiaries; inventory items, that is, unrealized internal sales profits included in the value of internally purchased inventories; fixed asset items, that is, internally purchased fixed assets Unrealized internal sales profits included in the value; intangible asset items, that is, unrealized internal sales profits included in the value of internally purchased intangible assets; surplus reserve items;
合并利润表及合并利润分配表的生成步骤，确定合并利润表和合并利润分配表时需要抵销处理的项目主要有：内部销售收入和内部销售成本项目；内部投资收益项目，包括内部利息收入和利息支出项目、内部权益性资本投资收益项目；管理费用项目，即管理费用中的内部应收账款的坏账准备等；纳入合并范围的子公司利润分配项目；The generation steps of the consolidated income statement and the consolidated profit distribution statement. The items that need to be offset when determining the consolidated profit statement and the consolidated profit distribution statement mainly include: internal sales revenue and internal sales cost items; internal investment income items, including internal interest income and Interest expense items, internal equity capital investment income items; management expense items, that is, bad debt provision for internal accounts receivable in management expenses, etc.; profit distribution items of subsidiaries included in the scope of consolidation;
合并现金流量表的生成步骤，由于合并现金流量表是综合反映母公司及其子公司组成的企业集团，在一定会计期间现金流入、流出数量以及其增减变动情况的会计报表，因此现金流量表要求按收付实现制反映企业经济业务所引起的现金流入和流出，以合并利润表有关项目的数据为依据，调整得出本期的现金流入和流出数量，反映企业一定期间的现金流量情况。Steps for generating the consolidated cash flow statement. Since the consolidated cash flow statement is an accounting statement that comprehensively reflects the amount of cash inflows and outflows and their changes in a certain accounting period for an enterprise group composed of the parent company and its subsidiaries, the cash flow statement It is required to reflect the cash inflow and outflow caused by the economic business of the enterprise on a cash basis. Based on the data of the relevant items in the consolidated income statement, the amount of cash inflow and outflow in the current period is adjusted to reflect the cash flow of the enterprise for a certain period.
当然，上述资产负载表、利润表及利润分配表、现金流量表仅仅是一般集团财务系统中固定的财务表项，本发明的技术方案也支持其他财务报表的合并生成步骤，只需预先配置好各个企业层级之间的对应关系和计算关系。Of course, the above-mentioned asset load statement, income statement, profit distribution statement, and cash flow statement are only fixed financial statements in the general group financial system. The technical solution of the present invention also supports the steps of merging and generating other financial statements, and only needs to be pre-configured Correspondence and calculation relationship between various enterprise levels.
图3示意性地示出了根据本发明一个实施例的基于开放平台系统的集团企业合并报表文件的装置300的框图。如图3所示，于开放平台系统的集团企业合并报表文件的装置300包括接口设置模块310、首部编码模块320、报表模板配置模块330、层级建立模块340、报表合并生成模块350、报表数据库360。Fig. 3 schematically shows a block diagram of an apparatus 300 for consolidated report files of group enterprises based on an open platform system according to an embodiment of the present invention. As shown in Figure 3, the device 300 for merging report files of group companies in the open platform system includes an interface setting module 310, a header encoding module 320, a report template configuration module 330, a hierarchy establishment module 340, a report merging generation module 350, and a report database 360 .
接口设置模块310，适于设置所述开放系统中定义集团企业各个企业层级的接入接口。设置后的各层级接入接口接入到各级企业的平台子系统中，负责录入各企业的财务信息数据，财务报表管理和上传，以及追溯。The interface setting module 310 is adapted to set the access interfaces of each enterprise level of the defined group enterprise in the open system. After setting, the access interfaces of each level are connected to the platform subsystems of enterprises at all levels, and are responsible for entering the financial information data of each enterprise, managing and uploading financial statements, and tracing.
首部编码模块320，适于调用预设的企业名称表对各层级中企业进行层级首部编码及企业首部编码；企业名称表需要预先根据集团内部各企业的实际情况进行设置，将设置好的名称表导入本发明实施例的装置中，首部编码模块自动提取各企业首部编码和层级首部编码，例如图2所示的编码情况。The header encoding module 320 is suitable for invoking the preset enterprise name table to perform hierarchical header encoding and enterprise header encoding for enterprises in each level; the enterprise name table needs to be set in advance according to the actual situation of each enterprise within the group, and the set name table Into the device of the embodiment of the present invention, the header coding module automatically extracts the header codes and hierarchical header codes of each enterprise, such as the coding situation shown in FIG. 2 .
报表模板配置模块330，适于定义各层级企业报表模板；一般情况下，报表模板配置模块330中预存了常用的几种企业报表模板，系统管理员或顶级层级平台可以对预存的报表模板进行适应性修改或自定义，也可以自建或导入新的报表模板，同时支持根据导入的自定义各层级企业报表模板生成对应总报表模板的功能。The report template configuration module 330 is suitable for defining enterprise report templates of each level; in general, several commonly used enterprise report templates are pre-stored in the report template configuration module 330, and the system administrator or the top-level platform can adapt the pre-stored report templates It can be permanently modified or customized, and can also create or import new report templates. At the same time, it supports the function of generating corresponding general report templates based on the imported custom report templates of various levels of enterprises.
层级建立模块340，适于配置报表各层级之间报表科目的计算关系，以及建立会计科目中数据向上层的传递路径数据通道。各层级之间企业关系以及会计科目的计算关系都可以自定义或修改，也支持在使用过程中重设，比如有些底层企业或一级企业有变更，撤销或新添，重设影响后续生成的数据，但历史报表数据依然保留在数据库中The hierarchy establishment module 340 is suitable for configuring the calculation relationship of the report subjects among the various levels of the report, and establishing the transfer path data channel of the data in the accounting subjects to the upper layer. The enterprise relationship between each level and the calculation relationship of accounting subjects can be customized or modified, and it also supports reset during use. For example, some bottom-level enterprises or first-level enterprises have changed, revoked or added, and the reset will affect subsequent generation. data, but historical report data remains in the database
报表合并生成模块350，适于基于上述接入接口以及数据通道合并集团财务报表，具体包括：The report merging generation module 350 is suitable for merging group financial statements based on the above-mentioned access interface and data channel, specifically including:
首先由底层企业通过底层平台子系统中的接入接口对所属企业的财务信息进行业务录入，并在编码信息项中加入对应的企业编码；Firstly, the underlying enterprise enters the financial information of the affiliated enterprise through the access interface in the underlying platform subsystem, and adds the corresponding enterprise code to the coded information item;
完成所述财务信息的业务录入后，基于所述企业报表模板生成底层企业财务子报表，控制业务录入信息向上一层级对应的一级企业层级母公司平台子系统进行上传；After the business entry of the financial information is completed, the underlying enterprise financial sub-report is generated based on the enterprise report template, and the business entry information is controlled to be uploaded to the first-level enterprise-level parent company platform subsystem corresponding to the upper level;
当所述财务信息传递到一级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述一级企业母公司首部，基于一级企业报表模板以及底层与一级之间报表科目的计算关系生成一级企业财务子报表，并继续向上一层的二级企业层级平台子系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the first-level enterprise hierarchy, the head of the parent company of the first-level enterprise is automatically added before its enterprise code, based on the report template of the first-level enterprise and the report between the bottom layer and the first level The calculation relationship of the accounts generates a first-level enterprise financial sub-report, and continues to transfer to the upper-level second-level enterprise-level platform subsystem;
当所述财务信息传递到二级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述二级企业母公司首部，基于二级企业报表模板以及一级与二级之间报表科目的计算关系生成二级企业财务子报表，并继续向顶层的集团企业层级平台总系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the second-level enterprise hierarchy, the first part of the parent company of the second-level enterprise is automatically added before its enterprise code, based on the report template of the second-level enterprise and the relationship between the first-level and second-level The calculation relationship of report items generates a second-level enterprise financial sub-report, and continues to transfer to the top-level group enterprise-level platform overall system;
当所述财务信息向上层传递至集团企业层级平台总系统中，并在编码前加入集团企业的首部；When the financial information is transmitted to the upper level to the general system of the group enterprise level platform, and added to the header of the group enterprise before coding;
所述开放系统计算所述财务信息包含的所得会计项数据，基于集团企业报表模板自动合并生成集团财务报表；The open system calculates the obtained accounting item data contained in the financial information, and automatically merges and generates group financial statements based on the group enterprise report template;
报表数据库360，适于保存上述各级生成的财务报表。The statement database 360 is suitable for storing the financial statements generated by the above-mentioned levels.
当注意的是，在本发明的显示设备的各个部件中，根据其要实现的功能而对其中的部件进行了逻辑划分，但是，本发明不受限于此，可以根据需要对各个部件进行重新划分或者组合，例如，可以将一些部件组合为单个部件，或者可以将一些部件进一步分解为更多的子部件。It should be noted that among the various components of the display device of the present invention, the components are logically divided according to the functions to be realized. However, the present invention is not limited thereto, and each component can be reorganized as required. Divide or combine, for example, some components may be combined into a single component, or some components may be further broken down into more subcomponents.
本发明的各个部件实施例可以以硬件实现，或者以在一个或者多个处理器上运行的软件模块实现，或者以它们的组合实现。本领域的技术人员应当理解，可以在实践中使用微处理器或者数字信号处理器(DSP)来实现根据本发明实施例的显示设备中的一些或者全部部件的一些或者全部功能。本发明还可以实现为用于执行这里所描述的方法的一部分或者全部的设备或者装置程序(例如，计算机程序和计算机程序产品)。这样的实现本发明的程序可以存储在计算机可读介质上，或者可以具有一个或者多个信号的形式。这样的信号可以从因特网网站上下载得到，或者在载体信号上提供，或者以任何其他形式提供。The various component embodiments of the present invention may be implemented in hardware, or in software modules running on one or more processors, or in a combination thereof. Those skilled in the art should understand that a microprocessor or a digital signal processor (DSP) may be used in practice to implement some or all functions of some or all components in the display device according to the embodiments of the present invention. The present invention can also be implemented as an apparatus or an apparatus program (for example, a computer program and a computer program product) for performing a part or all of the methods described herein. Such a program for realizing the present invention may be stored on a computer-readable medium, or may be in the form of one or more signals. Such a signal may be downloaded from an Internet site, or provided on a carrier signal, or provided in any other form.
应该注意的是上述实施例对本发明进行说明而不是对本发明进行限制，并且本领域技术人员在不脱离所附权利要求的范围的情况下可设计出替换实施例。在权利要求中，不应将位于括号之间的任何参考符号构造成对权利要求的限制。单词“包含”不排除存在未列在权利要求中的元件或步骤。位于元件之前的单词“一”或“一个”不排除存在多个这样的元件。本发明可以借助于包括有若干不同元件的硬件以及借助于适当编程的计算机来实现。在列举了若干装置的单元权利要求中，这些装置中的若干个可以是通过同一个硬件项来具体体现。单词第一、第二、以及第三等的使用不表示任何顺序。可将这些单词解释为名称。It should be noted that the above-mentioned embodiments illustrate rather than limit the invention, and that those skilled in the art will be able to design alternative embodiments without departing from the scope of the appended claims. In the claims, any reference signs placed between parentheses shall not be construed as limiting the claim. The word "comprising" does not exclude the presence of elements or steps not listed in a claim. The word "a" or "an" preceding an element does not exclude the presence of a plurality of such elements. The invention can be implemented by means of hardware comprising several distinct elements, and by means of a suitably programmed computer. In a unit claim enumerating several means, several of these means can be embodied by one and the same item of hardware. The use of the words first, second, and third, etc. does not indicate any order. These words can be interpreted as names.
1、一种基于开放平台系统的集团企业合并报表文件的集团合并财务报表的方法,其特征在于，包括步骤：1. A method for group consolidated financial statements based on the group enterprise consolidated statement file of an open platform system, characterized in that it comprises steps:
设置所述开放系统中定义集团企业各个企业层级的接入接口；Setting the access interfaces of each enterprise level of the group enterprise defined in the open system;
调用预设的企业名称表对各层级中企业进行层级首部编码及企业首部编码；Invoke the preset enterprise name table to encode the hierarchical header and enterprise header of the enterprises in each hierarchy;
定义各层级企业报表模板；Define enterprise report templates at all levels;
配置报表各层级之间报表科目的计算关系，以及建立会计科目中数据向上层的传递路径数据通道；。Configure the calculation relationship of the report accounts between the various levels of the report, and establish the transfer path data channel of the data in the accounting items to the upper layer;
基于上述接入接口以及数据通道逐层级合并集团财务报表：Based on the above access interfaces and data channels, consolidate the financial statements of the group layer by layer:
底层企业通过所述接入接口对所属企业的财务信息进行业务录入，并在编码信息项中加入对应的企业编码；The underlying enterprise enters the financial information of the affiliated enterprise through the access interface, and adds the corresponding enterprise code to the coded information item;
完成所述财务信息的业务录入后，基于所述企业报表模板生成底层企业财务子报表，控制业务录入信息向上一层级对应的一级企业层级母公司平台子系统进行上传；After the business entry of the financial information is completed, the underlying enterprise financial sub-report is generated based on the enterprise report template, and the business entry information is controlled to be uploaded to the first-level enterprise-level parent company platform subsystem corresponding to the upper level;
当所述财务信息传递到一级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述一级企业母公司首部，基于一级企业报表模板以及底层与一级之间报表科目的计算关系生成一级企业财务子报表，并继续向上一层的二级企业层级平台子系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the first-level enterprise hierarchy, the head of the parent company of the first-level enterprise is automatically added before its enterprise code, based on the report template of the first-level enterprise and the report between the bottom layer and the first level The calculation relationship of the accounts generates a first-level enterprise financial sub-report, and continues to transfer to the upper-level second-level enterprise-level platform subsystem;
当所述财务信息传递到二级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述二级企业母公司首部，基于二级企业报表模板以及一级与二级之间报表科目的计算关系生成二级企业财务子报表，并继续向顶层的集团企业层级平台总系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the second-level enterprise hierarchy, the first part of the parent company of the second-level enterprise is automatically added before its enterprise code, based on the report template of the second-level enterprise and the relationship between the first-level and second-level The calculation relationship of report items generates a second-level enterprise financial sub-report, and continues to transfer to the top-level group enterprise-level platform overall system;
当所述财务信息向上层传递至集团企业层级平台总系统中，并在编码前加入集团企业的首部；When the financial information is transmitted to the upper level to the general system of the group enterprise level platform, and added to the header of the group enterprise before coding;
所述开放系统计算所述财务信息包含的所得会计项数据，基于集团企业报表模板自动合并生成集团财务报表，保存到集团财务信息数据库中。The open system calculates the accounting item data included in the financial information, automatically merges and generates group financial statements based on the group enterprise report template, and saves them in the group financial information database.
2、根据权利要求1所述的基于开放平台系统的集团企业合并报表文件的集团合并财务报表的方法，其特征在于，所述方法还包括：2. The method for the group consolidated financial statement based on the group enterprise consolidated statement file of the open platform system according to claim 1, wherein the method further comprises:
由集团企业制定模板，所述报表模板包括：报表格式，取数公式，运算公式，次级用户可可对公式进行细化，但不能修改顶层企业共享的报表格式，取数公式，运算公式。前述报表模板具体包括以下内容：The template is formulated by the group company, and the report template includes: report format, access formula, and operation formula. Sub-users can refine the formula, but cannot modify the report format, access formula, and operation formula shared by the top-level enterprise. The aforementioned report template specifically includes the following contents:
报表格式：支持设置年报，季报，月报，旬报，周报，和日报等周期的报表；Report format: support setting annual report, quarterly report, monthly report, ten-day report, weekly report, and daily report;
取数公式：支持设置直接从账上取发生额，余额数据，各级用户通过取数公式从财务核算系统中获取数据；Access formula: Support setting to directly extract the balance and balance data from the account, and users at all levels can obtain data from the financial accounting system through the access formula;
运算公式：支持设置表间，表内的复杂运算公式。Computational formulas: support complex calculation formulas between tables and within tables.
3、根据权利要求1-2任一项所述的基于开放平台系统的集团企业合并报表文件的集团合并财务报表的方法，其特征在于，所述取数公式为合并取数公式，即为各级单位财务数据的实际发生数+内部单位抵消数，其中抵消数以负数形式进行显示，汇总报表时根据下级单位的不同属性确定取数规则，如果底层单位抵销数为零，则只取实际数；如果差额表单位实际数为零，则只取抵销数；而汇总单位既有实际数，又有抵销数，则直接取实际数+抵销数，其中，抵销数存储在对应汇总单位的差额表单位中。3. The method for the consolidated financial statement of the group based on the consolidated statement file of the group enterprise of the open platform system according to any one of claims 1-2, characterized in that, the access formula is a consolidated access formula, which is each The actual occurrence number of the financial data of the lower-level unit + the offset number of the internal unit, where the offset number is displayed in the form of a negative number. When summarizing the report, the access rule is determined according to the different attributes of the lower-level unit. If the offset number of the bottom-level unit is zero, only the actual number is taken. If the actual number of the balance table unit is zero, only the offset amount will be taken; if the summary unit has both the actual number and the offset amount, the actual number + offset amount will be directly taken, and the offset amount is stored in the corresponding In the difference table unit of the summary unit.
4、根据权利要求1-3任一项所述的基于开放平台系统的集团企业合并报表文件的集团合并财务报表的方法，其特征在于，所属各层级生成的财务子报表中各会计科目中的数据上传至上层报表中对应相同科目的会计数据中。4. According to any one of claims 1-3, the method for group consolidated financial statements based on the group enterprise consolidated statement file of the open platform system is characterized in that, the financial sub-reports generated by each level belong to each accounting subject The data is uploaded to the accounting data corresponding to the same subject in the upper-level report.
5、根据权利要求1-4任一项所述的基于开放平台系统的集团企业合并报表文件的集团合并财务报表的方法，其特征在于，5. The method for group consolidated financial statements based on the group enterprise consolidated statement file of the open platform system according to any one of claims 1-4, characterized in that,
所述基于集团企业报表模板自动合并生成集团财务报表进一步包括：The automatic consolidation and generation of group financial statements based on the group enterprise report template further includes:
合并资产负债表的生成步骤，确定合并资产负债表时需要进行抵销处理的项目，包含有以下任一种或几种的组合：母公司对子公司股权投资项目与子公司所有者权益项目；母公司与子公司、各子公司相互之间发生的内部债权债务之间的项目；存货项目，即内部购进存货价值中包含的未实现内部销售利润；固定资产项目，即内部购进固定资产价值中包含的未实现内部销售利润；无形资产项目，即内部购进无形资产价值中包含的未实现内部销售利润；盈余公积项目；The step of generating the consolidated balance sheet is to determine the items that need to be offset during the consolidated balance sheet, including any one or a combination of the following: the parent company's equity investment project in the subsidiary and the subsidiary's owner's equity project; Items between the parent company and its subsidiaries, and internal claims and liabilities between subsidiaries; inventory items, that is, unrealized internal sales profits included in the value of internally purchased inventories; fixed asset items, that is, internally purchased fixed assets Unrealized internal sales profits included in the value; intangible asset items, that is, unrealized internal sales profits included in the value of internally purchased intangible assets; surplus reserve items;
合并利润表及合并利润分配表的生成步骤，确定合并利润表和合并利润分配表时需要抵销处理的项目，包含有以下任一种或几种的组合：内部销售收入和内部销售成本项目；内部投资收益项目，包括内部利息收入和利息支出项目、内部权益性资本投资收益项目；管理费用项目，即管理费用中的内部应收账款的坏账准备等；纳入合并范围的子公司利润分配项目；Steps for generating the consolidated income statement and the consolidated profit distribution statement, determining the items that need to be offset when determining the consolidated income statement and the consolidated profit distribution statement, including any one or combination of the following: internal sales revenue and internal sales cost items; Internal investment income items, including internal interest income and interest expenditure items, internal equity capital investment income items; management expense items, that is, bad debt provisions for internal accounts receivable in management expenses, etc.; subsidiary profit distribution items included in the scope of consolidation ;
合并现金流量表的生成步骤，由于合并现金流量表是综合反映母公司及其子公司组成的企业集团，在一定会计期间现金流入、流出数量以及其增减变动情况的会计报表，因此现金流量表要求按收付实现制反映企业经济业务所引起的现金流入和流出，以合并利润表有关项目的数据为依据，调整得出本期的现金流入和流出数量，反映企业一定期间的现金流量情况。Steps for generating the consolidated cash flow statement. Since the consolidated cash flow statement is an accounting statement that comprehensively reflects the amount of cash inflows and outflows and their changes in a certain accounting period for an enterprise group composed of the parent company and its subsidiaries, the cash flow statement It is required to reflect the cash inflow and outflow caused by the economic business of the enterprise on a cash basis. Based on the data of the relevant items in the consolidated income statement, the amount of cash inflow and outflow in the current period is adjusted to reflect the cash flow of the enterprise for a certain period.
6、一种基于开放平台系统的集团企业合并报表文件的装置，包括：6. A device for consolidated statement files of group companies based on an open platform system, comprising:
接口设置模块，适于设置所述开放系统中定义集团企业各个企业层级的接入接口；The interface setting module is suitable for setting the access interfaces of each enterprise level of the defined group enterprise in the open system;
首部编码模块，适于调用预设的企业名称表对各层级中企业进行层级首部编码及企业首部编码；The header encoding module is suitable for invoking the preset enterprise name table to perform hierarchical header encoding and enterprise header encoding for enterprises in each level;
报表模板配置模块，适于定义各层级企业报表模板；Report template configuration module, suitable for defining enterprise report templates at all levels;
层级建立模块，适于配置报表各层级之间报表科目的计算关系，以及建立会计科目中数据向上层的传递路径数据通道；。The level establishment module is suitable for configuring the calculation relationship of the report items between the various levels of the report, and establishing the transmission path data channel of the data in the accounting items to the upper layer;
报表合并生成模块，适于基于上述接入接口以及数据通道合并集团财务报表，包括：The report merging generation module is suitable for merging group financial statements based on the above-mentioned access interface and data channel, including:
底层企业通过所述接入接口对所属企业的财务信息进行业务录入，并在编码信息项中加入对应的企业编码；The underlying enterprise enters the financial information of the affiliated enterprise through the access interface, and adds the corresponding enterprise code to the coded information item;
完成所述财务信息的业务录入后，基于所述企业报表模板生成底层企业财务子报表，控制业务录入信息向上一层级对应的一级企业层级母公司平台子系统进行上传；After the business entry of the financial information is completed, the underlying enterprise financial sub-report is generated based on the enterprise report template, and the business entry information is controlled to be uploaded to the first-level enterprise-level parent company platform subsystem corresponding to the upper level;
当所述财务信息传递到一级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述一级企业母公司首部，基于一级企业报表模板以及底层与一级之间报表科目的计算关系生成一级企业财务子报表，并继续向上一层的二级企业层级平台子系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the first-level enterprise hierarchy, the head of the parent company of the first-level enterprise is automatically added before its enterprise code, based on the report template of the first-level enterprise and the report between the bottom layer and the first level The calculation relationship of the accounts generates a first-level enterprise financial sub-report, and continues to transfer to the upper-level second-level enterprise-level platform subsystem;
当所述财务信息传递到二级企业层级中的母公司平台子系统时，自动在其企业编码前加入所述二级企业母公司首部，基于二级企业报表模板以及一级与二级之间报表科目的计算关系生成二级企业财务子报表，并继续向顶层的集团企业层级平台总系统进行传递；When the financial information is transmitted to the parent company platform subsystem in the second-level enterprise hierarchy, the first part of the parent company of the second-level enterprise is automatically added before its enterprise code, based on the report template of the second-level enterprise and the relationship between the first-level and second-level The calculation relationship of report items generates a second-level enterprise financial sub-report, and continues to transfer to the top-level group enterprise-level platform overall system;
当所述财务信息向上层传递至集团企业层级平台总系统中，并在编码前加入集团企业的首部；When the financial information is transmitted to the upper level to the general system of the group enterprise level platform, and added to the header of the group enterprise before coding;
所述开放系统计算所述财务信息包含的所得会计项数据，基于集团企业报表模板自动合并生成集团财务报表。The open system calculates the accounting item data included in the financial information, and automatically merges and generates group financial statements based on the group enterprise report template.
7、根据权利要求6所述的基于开放平台系统的集团企业合并报表文件的装置，其特征在于，所述装置还包括：7. The device for consolidated report files of group companies based on the open platform system according to claim 6, characterized in that the device also includes:
报表数据库，适于保存上述各级生成的财务报表。The report database is suitable for storing the financial statements generated at the above-mentioned levels.
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN201410276268.8ACN104021449A (en) | 2014-06-19 | 2014-06-19 | Conglomerate report file merging method and device based on open platform system |
| Application Number | Priority Date | Filing Date | Title |
|---|---|---|---|
| CN201410276268.8ACN104021449A (en) | 2014-06-19 | 2014-06-19 | Conglomerate report file merging method and device based on open platform system |
| Publication Number | Publication Date |
|---|---|
| CN104021449Atrue CN104021449A (en) | 2014-09-03 |
| Application Number | Title | Priority Date | Filing Date |
|---|---|---|---|
| CN201410276268.8APendingCN104021449A (en) | 2014-06-19 | 2014-06-19 | Conglomerate report file merging method and device based on open platform system |
| Country | Link |
|---|---|
| CN (1) | CN104021449A (en) |
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN104484762A (en)* | 2014-12-19 | 2015-04-01 | 浪潮通用软件有限公司 | Multidimensional statement consolidating method based on consolidated statement |
| CN105631587A (en)* | 2015-12-22 | 2016-06-01 | 远光软件股份有限公司 | Enterprise investment income task decomposition execution method and system |
| CN105677625A (en)* | 2014-11-21 | 2016-06-15 | 中国科学院沈阳自动化研究所 | Processing method for cooperatively filling multi-tier summarized statistical forms |
| CN105975452A (en)* | 2016-05-12 | 2016-09-28 | 中国电子科技集团公司第四十研究所 | Test form integrating method and system based on mapping configuration file and index template |
| CN106844320A (en)* | 2016-12-27 | 2017-06-13 | 税友软件集团股份有限公司 | A kind of financial statement integration method and equipment |
| CN108182630A (en)* | 2018-02-02 | 2018-06-19 | 金蝶软件（中国）有限公司 | Counteracting method and device in a kind of group financial report |
| JP2018190382A (en)* | 2018-01-17 | 2018-11-29 | 株式会社オービック | Data reference authority management device, data reference authority management method, and data reference authority management program |
| CN109255587A (en)* | 2018-08-30 | 2019-01-22 | 苏宁易购集团股份有限公司 | A kind of cooperative processing method and device of operational data |
| CN109522322A (en)* | 2018-11-28 | 2019-03-26 | 成都四方伟业软件股份有限公司 | Report level construction method and device |
| CN109544050A (en)* | 2019-01-24 | 2019-03-29 | 黄志敏 | The method and system of financial data are presented in a kind of data visualization |
| CN112508671A (en)* | 2020-12-29 | 2021-03-16 | 广州广电运通信息科技有限公司 | Enterprise financial data processing method, system, device and medium |
| CN113421151A (en)* | 2021-06-10 | 2021-09-21 | 无锡悦通科技有限公司 | Financial management method, system, and computer-readable storage medium |
| CN114492338A (en)* | 2020-11-13 | 2022-05-13 | 永中软件股份有限公司 | Method for realizing on-line combination and export of Excel based on java |
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| JP2006221616A (en)* | 2005-01-12 | 2006-08-24 | Masatsugu Noda | Information processing device, file data merging method, and file naming method |
| CN102567828A (en)* | 2010-12-21 | 2012-07-11 | 金蝶软件（中国）有限公司 | Preparation method and device for consolidated report |
| CN103426070A (en)* | 2013-08-19 | 2013-12-04 | 远光软件股份有限公司 | Compilation method and device of group combined financial statement |
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| JP2006221616A (en)* | 2005-01-12 | 2006-08-24 | Masatsugu Noda | Information processing device, file data merging method, and file naming method |
| CN102567828A (en)* | 2010-12-21 | 2012-07-11 | 金蝶软件（中国）有限公司 | Preparation method and device for consolidated report |
| CN103426070A (en)* | 2013-08-19 | 2013-12-04 | 远光软件股份有限公司 | Compilation method and device of group combined financial statement |
| Title |
|---|
| 侯林: "合并报表系统的设计与实现", 《中国优秀硕士学位论文全文数据库科技信息辑》* |
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN105677625A (en)* | 2014-11-21 | 2016-06-15 | 中国科学院沈阳自动化研究所 | Processing method for cooperatively filling multi-tier summarized statistical forms |
| CN105677625B (en)* | 2014-11-21 | 2019-03-26 | 中国科学院沈阳自动化研究所 | Processing method is made a report in the collaboration of multi-layer collect statistics report |
| CN104484762A (en)* | 2014-12-19 | 2015-04-01 | 浪潮通用软件有限公司 | Multidimensional statement consolidating method based on consolidated statement |
| CN105631587A (en)* | 2015-12-22 | 2016-06-01 | 远光软件股份有限公司 | Enterprise investment income task decomposition execution method and system |
| CN105975452B (en)* | 2016-05-12 | 2019-02-05 | 中国电子科技集团公司第四十一研究所 | Test report integration method and system based on mapping configuration file and indicator template |
| CN105975452A (en)* | 2016-05-12 | 2016-09-28 | 中国电子科技集团公司第四十研究所 | Test form integrating method and system based on mapping configuration file and index template |
| CN106844320A (en)* | 2016-12-27 | 2017-06-13 | 税友软件集团股份有限公司 | A kind of financial statement integration method and equipment |
| JP2018190382A (en)* | 2018-01-17 | 2018-11-29 | 株式会社オービック | Data reference authority management device, data reference authority management method, and data reference authority management program |
| CN108182630A (en)* | 2018-02-02 | 2018-06-19 | 金蝶软件（中国）有限公司 | Counteracting method and device in a kind of group financial report |
| CN109255587A (en)* | 2018-08-30 | 2019-01-22 | 苏宁易购集团股份有限公司 | A kind of cooperative processing method and device of operational data |
| CN109255587B (en)* | 2018-08-30 | 2023-12-26 | 苏宁易购集团股份有限公司 | Collaborative processing method and device for working data |
| CN109522322A (en)* | 2018-11-28 | 2019-03-26 | 成都四方伟业软件股份有限公司 | Report level construction method and device |
| CN109544050A (en)* | 2019-01-24 | 2019-03-29 | 黄志敏 | The method and system of financial data are presented in a kind of data visualization |
| CN114492338A (en)* | 2020-11-13 | 2022-05-13 | 永中软件股份有限公司 | Method for realizing on-line combination and export of Excel based on java |
| CN112508671A (en)* | 2020-12-29 | 2021-03-16 | 广州广电运通信息科技有限公司 | Enterprise financial data processing method, system, device and medium |
| CN113421151A (en)* | 2021-06-10 | 2021-09-21 | 无锡悦通科技有限公司 | Financial management method, system, and computer-readable storage medium |
| Publication | Publication Date | Title |
|---|---|---|
| CN104021449A (en) | Conglomerate report file merging method and device based on open platform system | |
| CN104021450A (en) | Conglomerate statement management method and device | |
| US10778688B2 (en) | Descendent case role alias | |
| CN103903081B (en) | The method and system of concerning taxes voucher is generated using the concerning taxes bills data in ERP system | |
| Saeed | Jay Forrester's operational approach to economics | |
| US8622290B2 (en) | Multiple rate currency consolidator | |
| CN108062210A (en) | A kind of method and system that layout is set | |
| Hammer et al. | Near‐sourcing UK apparel: value chain restructuring, productivity and the informal economy | |
| US20170236119A1 (en) | System and method for implementing multi-rate currency aspects of multi-book accounting | |
| US11798085B2 (en) | Real-time equity financing planner | |
| CN110175807A (en) | Document data processing method, device and computer equipment in loan transaction | |
| US20070271166A1 (en) | System and method for creating an investment policy statement | |
| Kim | Macroprudential policies in Korea–Key measures and experiences | |
| US20180255160A1 (en) | Computerized accounting information system and a method of processing accounting data | |
| Manasseh et al. | Financial deepening and economic growth nexus in emerging economies in Africa: does supply-leading or demand-following hold? | |
| US20250117370A1 (en) | Data Management Ecosystem for Databases | |
| CN105678475B (en) | Method for prewarning risk and equipment | |
| US20140344129A1 (en) | Centralized entitlements | |
| US9208527B2 (en) | General ledger (GL) journal delete/accounting line reversal web service | |
| US20100280969A1 (en) | Method and system for managing pension portfolios | |
| Davidson et al. | Time varying costs of capital and the expected present value of future cash flows | |
| CN113947464A (en) | Method, device, equipment and storage medium for generating report remarks | |
| Cornell et al. | A note on estimating constant growth terminal values with inflation | |
| Zhang et al. | A Lévy Risk Model with Ratcheting Dividend Strategy and Historic High‐Related Stopping | |
| WO2021073264A1 (en) | Negotiable instrument information acquisition method and device, computer apparatus, and readable storage medium |
| Date | Code | Title | Description |
|---|---|---|---|
| C06 | Publication | ||
| PB01 | Publication | ||
| C10 | Entry into substantive examination | ||
| SE01 | Entry into force of request for substantive examination | ||
| WD01 | Invention patent application deemed withdrawn after publication | Application publication date:20140903 | |
| WD01 | Invention patent application deemed withdrawn after publication |