Budget accounting voucher generation system and method with liability collection and offset function

Abstract

The present invention provides a budget accounting voucher generation system and method with a liability collection and offset function. The budget accounting voucher generation system includes: a collection and offset account information set storage unit, a collection detail table storage unit, an account judgment unit, an amount judgment unit, an account conversion acquisition unit, a collection detail information generation unit, a retrieval acquisition unit, a liability offset unit, and an entry generation unit, wherein the collection and offset account information set storage unit stores a collection and offset account information set, and the collection detail table storage unit stores a liability collection detail table containing at least one liability collection detail information, and each liability collection detail information at least includes a collection amount and a corresponding amount to be offset, a financial accounting account code, and a budget accounting account code. The present invention can automatically collect and offset the liability differences between financial accounting and budget accounting, which not only avoids errors caused by manual recording, but also reduces the workload of accountants and the difficulty of business processing.

Description

Technical Field

[0001] The present invention belongs to the technical field of accounting and bookkeeping, and in particular relates to a budget accounting voucher generation system and method with a liability collection and offset function. Background Art

[0002] According to the requirements of the government accounting standards system, government accounting implements dual functions, dual bases, and dual reports, and it is necessary to realize parallel accounting of financial accounting and budget accounting in a single accounting set.

[0003] Due to the different time points for confirming expenses under the two accounting bases, the actual payment of liability items under the accrual basis, that is, the time point for confirming budget expenditures, is shifted back. Liability accounting is based on financial accounting. In the liability accounting corresponding to accounting items such as expenses, fixed assets, intangible assets, processed goods, construction in progress, R&D expenses, and inventory items, manual recording and judgment are required to collect and offset liabilities to confirm expenses. Record whether the expenses have been paid, whether they are included in liabilities in financial accounting, and whether they are included in budget expenditures in budget accounting. If the expenses have been incurred but not paid, they are reflected as liabilities in financial accounting at this time, but not in budget accounting. It is necessary to record the accounts, projects, summaries, sources of funds, amounts, and other information corresponding to the expenses that have not been reflected in budget accounting. When the expenses are actually paid, it is necessary to generate the expenses that have not been reflected in budget accounting for the liabilities recorded. Manual recording will increase the probability of data errors, increase professional judgment, and increase the difficulty of business processing. Summary of the invention

[0004] The present invention is made to solve the above-mentioned problems, and its purpose is to provide a budget accounting voucher generation system and method with liability collection and offset function, which can automatically collect and offset the liability differences between financial accounting and budget accounting, thereby avoiding errors caused by manual recording, reducing the workload of accountants and reducing the difficulty of business processing.

[0005] In order to achieve the above object, the present invention adopts the following scheme:

[0006] <Option 1>

[0007] The present invention provides a budget accounting voucher generation system with a liability collection and offset function, which is used for automatically generating budget accounting vouchers according to financial accounting vouchers containing at least two financial accounting entry information, and has the following characteristics: a collection and offset account information set storage unit, a collection detail table storage unit, an account judgment unit, an amount judgment unit, an account conversion acquisition unit, a collection detail information generation unit, a retrieval acquisition unit, a liability offset unit, and an entry generation unit, wherein the collection and offset account information set storage unit stores a plurality of financial accounting account information that needs to be processed by liability collection and offset as collection and offset accounts. The collection and offset account information set of the information, the collection detail table storage unit stores a liability collection detail table containing at least one liability collection detail information to be offset, each liability collection detail information at least includes a collection amount and a corresponding amount to be offset, a financial accounting account code and a budget accounting account code. Once the financial accounting entry information is stored, the account judgment unit judges whether the financial accounting entry information as the financial accounting account information in the to-be-processed financial accounting entry information is the account information in the collection and offset account information set. Once the account judgment unit judges whether the financial accounting account information in the to-be-processed financial accounting entry information is the account information in the collection and offset account information set, The account information is the account information in the collection and offset account information set. The amount judgment unit judges whether the debit amount in the pending financial accounting entry information is greater than zero or equal to zero. When the amount judgment unit judges that the debit amount in the pending financial accounting entry information is equal to zero, the account conversion acquisition unit converts the financial accounting account information in the pending financial accounting entry information to obtain the corresponding budget accounting account information. The collection detail information generation unit generates the corresponding liability collection detail information according to the pending financial accounting entry information and the corresponding budget accounting account information. The collection detail table storage unit generates the collection detail information. The liability collection detail information generated by the department is stored. When the amount judgment department judges that the debit amount in the financial accounting entry information to be processed is greater than zero, the retrieval and acquisition department searches the liability collection detail table stored in the collection detail table storage department according to the financial accounting subject information in the financial accounting entry information to be processed to obtain at least one corresponding liability collection detail information. The liability offset department performs liability offset processing on the amount to be offset in the acquired at least one liability collection detail information according to the debit amount. The entry generation department generates corresponding budget accounting entry information according to the liability collection detail information to be offset.

[0008] In the budget accounting voucher generation system with liability collection and offset function provided by the present invention, it can also have the following characteristics: it also includes: an entry cloning unit and an account replacement unit, wherein, once the account judgment unit determines that the financial accounting account information in the financial accounting entry information to be processed is not the account information in the collection and offset account information set, the entry cloning unit clones the financial accounting entry information to be processed to obtain the cloned accounting entry information, the account conversion acquisition unit converts the financial accounting account information in the cloned accounting entry information to obtain the corresponding budget accounting account information, and the account replacement unit replaces the financial accounting account information in the cloned accounting entry information with the corresponding budget accounting account information, thereby obtaining the corresponding budget accounting entry information.

[0009] In the budget accounting voucher generation system with liability collection and offset function provided by the present invention, it can also have the following characteristics: it also includes: a voucher generation unit and a voucher storage unit, wherein, once all budget accounting entry information is generated, the voucher generation unit generates a budget accounting voucher based on the budget accounting entry information obtained by replacement processing by the subject replacement unit, or the budget accounting entry information obtained by replacement processing by the subject replacement unit and the budget accounting entry information generated by the entry generation unit; once the budget accounting voucher is generated, the voucher storage unit stores the budget accounting voucher and the financial accounting voucher in correspondence.

[0010] In the budget accounting voucher generation system with liability collection and offset function provided by the present invention, it can also have the following characteristics: wherein, the liability offset department performs liability offset processing on at least one liability collection detail information in sequence according to the order of storage time; or, the liability offset department performs liability offset processing on one or more types selected by the user from at least one liability collection detail information.

[0011] In the budget accounting voucher generation system with liability collection and offset function provided by the present invention, it can also have the following characteristics: it also includes: a budget accounting account mapping table storage unit, a financial accounting account mapping table storage unit and a general budget accounting account information storage unit, wherein the budget accounting account mapping table storage unit stores a mapping table for recording the mapping relationship between the budget accounting account information set and the conversion identification information set as a budget accounting account mapping table, and each budget accounting account information in the budget accounting account information set corresponds to unique conversion identification information, the financial accounting account mapping table storage unit stores a mapping table for recording the mapping relationship between the financial accounting account information set and the conversion identification information set as a financial accounting account mapping table, and each financial accounting account information in the financial accounting account information set corresponds to at least one conversion identification information, and the general budget accounting account information storage unit stores preset The general budget accounting account information, the account conversion acquisition part includes a account judgment unit, a retrieval acquisition unit and a account setting unit. The account judgment unit is used to judge whether the financial accounting account information to be converted is the account information in the financial accounting account information set. The retrieval acquisition unit is used to retrieve the financial accounting account mapping table according to the financial accounting account information to be converted to obtain the corresponding conversion identification information when judging that the financial accounting account information to be converted is the account information in the financial accounting account information set, and further retrieve the budget accounting account mapping table according to the corresponding conversion identification information to obtain the corresponding budget accounting account information. The account setting unit is used to set the general budget accounting account information as the budget accounting account information corresponding to the financial accounting account information to be converted when judging that the financial accounting account information to be converted is not the account information in the financial accounting account information set.

[0012] In the budget accounting voucher generation system with liability collection and offset function provided by the present invention, it can also have the following characteristics: wherein, the budget accounting subject information set includes the most detailed and bottom-level subject information of all budget revenue subjects and budget expenditure subjects, and the financial accounting subject information set includes the most detailed and bottom-level subject information of all financial accounting subjects that have clear budget accounting account processing relationships in the main business and matter account processing examples in the appendix of the government accounting system.

[0013] The budget accounting voucher generation system with liability collection and offset function provided by the present invention may also have the following feature: wherein, the general budget accounting subject information is the budget accounting fund balance-monetary fund subject information.

[0014] In the budget accounting voucher generation system with liability collection and offset function provided by the present invention, it can also have the following characteristics: it also includes: a budget accounting account mapping table creation unit and a financial accounting account mapping table creation unit, wherein once the budget accounting account mapping table creation unit completes the creation of the budget accounting account mapping table, the budget accounting account mapping table storage unit stores the budget accounting account mapping table, and once the financial accounting account mapping table creation unit completes the creation of the financial accounting account mapping table, the financial accounting account mapping table storage unit stores the financial accounting account mapping table.

[0015] In the budget accounting voucher generation system with liability collection and offset function provided by the present invention, it can also have the following characteristics: wherein, the budget accounting account information includes the account code of the budget accounting account and the corresponding account name, the financial accounting account information includes the account code of the financial accounting account and the corresponding account name, and the conversion identification information includes at least the conversion code.

[0016] <Option 2>

[0017] The present invention also provides a method for generating a budget accounting voucher with a liability collection and offset function, which adopts the budget accounting voucher generation system with a liability collection and offset function of <Solution 1>, and is used to automatically generate a budget accounting voucher according to a financial accounting voucher containing at least two financial accounting entry information, and is characterized in that it includes the following steps:

[0018] Once the financial accounting entry information is stored, it is determined whether the financial accounting entry information as the financial accounting account information in the financial accounting entry information to be processed is the account information in the collection and offset account information set;

[0019] Once it is determined that the financial accounting account information in the pending financial accounting entry information is account information in the collection and offset account information set, it is determined whether the debit amount in the pending financial accounting entry information is greater than zero or equal to zero;

[0020] When it is determined that the debit amount in the pending financial accounting entry information is equal to zero, the financial accounting subject information in the pending financial accounting entry information is converted to obtain the corresponding budget accounting subject information;

[0021] Generate corresponding liability collection details based on the pending financial accounting entry information and the corresponding budget accounting subject information;

[0022] Storing the debt collection detail information generated by the collection detail information generation department;

[0023] When it is determined that the debit amount in the pending financial accounting entry information is greater than zero, searching the liability collection detail table according to the financial accounting subject information in the pending financial accounting entry information to obtain at least one corresponding liability collection detail information;

[0024] According to the debit amount, the amount to be offset in at least one acquired debt collection detail information is processed for debt offset.

[0025] Generate corresponding budget accounting entry information based on the detailed information of liabilities to be offset.

[0026] Functions and Effects of the Invention

[0027] According to the budget accounting voucher generation system and method involved in the present invention, once the financial accounting entry information is stored, the subject judgment unit judges whether the financial accounting entry information as the financial accounting subject information in the pending financial accounting entry information is the subject information in the collection and offsetting subject information set. Once the subject judgment unit judges that the financial accounting subject information in the pending financial accounting entry information is the subject information in the collection and offsetting subject information set, it judges whether the pending financial accounting entry information needs to be subject to liability collection or offset; the amount judgment unit judges whether the debit amount in the pending financial accounting entry information is greater than zero or equal to zero, thereby judging whether the pending financial accounting entry information needs to be subject to liability collection or liability offset; when the amount judgment unit judges that the debit amount in the pending financial accounting entry information is equal to zero, the subject conversion acquisition unit converts the financial accounting subject information in the pending financial accounting entry information to obtain the corresponding budget accounting subject information, and the collection detail information generation unit converts the financial accounting subject information in the pending financial accounting entry information to obtain the corresponding budget accounting subject information according to the pending financial accounting entry information. and the corresponding budget accounting subject information generate corresponding liability collection detail information, the collection detail table storage unit stores the liability collection detail information generated by the collection detail information generation unit, thereby realizing liability collection and recording; when the amount judgment unit determines that the debit amount in the pending financial accounting entry information is greater than zero, the retrieval acquisition unit retrieves the liability collection detail table stored in the collection detail table storage unit according to the financial accounting subject information in the pending financial accounting entry information to obtain at least one corresponding liability collection detail information, the liability offset unit performs liability offset processing on the amount to be offset in the acquired at least one liability collection detail information according to the debit amount, and the entry generation unit generates corresponding budget accounting entry information according to the liability collection detail information processed by the liability offset, thereby realizing liability offset and generating corresponding budget accounting entries at the same time. Therefore, the present invention can automatically collect and offset the liability differences between financial accounting and budget accounting, which not only avoids errors caused by manual recording, but also reduces the workload of accountants and the difficulty of business processing. BRIEF DESCRIPTION OF THE DRAWINGS

[0028] Figure 1 is a structural block diagram of a budget accounting voucher generation system with a liability collection and offset function in an embodiment of the present invention; and

[0029] Figure 2 It is an action flow chart of liability collection and offsetting in a budget accounting voucher generation system with liability collection and offsetting function in an embodiment of the present invention. DETAILED DESCRIPTION

[0030] In order to make the technical means, creative features, objectives and effects achieved by the present invention easy to understand, the budget accounting voucher generation system and method with liability collection and offset function of the present invention are specifically explained in combination with the embodiments and drawings below.

[0031] <Example>

[0032] Figure 1 It is a structural block diagram of a budget accounting voucher generation system with a liability collection and offset function in an embodiment of the present invention.

[0033] like Figure 1 As shown, in this embodiment, the budget accounting voucher generation system 100 with a liability collection and offset function is used to automatically generate a budget accounting voucher based on a financial accounting voucher containing at least two financial accounting entry information, including a budget accounting account mapping table storage unit 101, a financial accounting account mapping table storage unit 102, a general budget accounting account information storage unit 103, a collection and offset account information set storage unit 104, a collection detail table storage unit 105, a screen storage unit 106, an input display unit 107, a budget accounting account mapping table creation unit 108, a financial accounting account mapping table creation unit 109, an account judgment unit 110, an amount judgment unit 111, an account conversion acquisition unit 112, a collection detail information generation unit 113, a retrieval acquisition unit 114, a liability offset unit 115, an entry generation unit 116, an entry cloning unit 117, an account replacement unit 118, a voucher generation unit 119, a voucher storage unit 120, a temporary storage unit 121 and a control unit 122.

[0034] The budget accounting account mapping table storage unit 101 is used to store the budget accounting account mapping table, which is a mapping table that records the mapping relationship between the budget accounting account information set and the conversion identification information set. Each budget accounting account information in the budget accounting account information set corresponds to a unique conversion identification information. In this embodiment, the budget accounting account information set includes the most detailed bottom-level account information of all budget income accounts and budget expenditure accounts; the budget accounting account information includes the account code of the budget accounting account and the corresponding account name; the conversion identification information includes the conversion code and the corresponding conversion name.

[0035] The financial accounting account mapping table storage unit 102 is used to store the financial accounting account mapping table, which is a mapping table that records the mapping relationship between the financial accounting account information set and the conversion identification information set, and each financial accounting account information in the financial accounting account information set corresponds to at least one conversion identification information. In this embodiment, the financial accounting account information set includes the most detailed bottom-level account information of all financial accounting accounts that have a clear budget accounting account processing relationship in the main business and event account processing examples in the appendix of the government accounting system; the financial accounting account information includes the account code of the financial accounting account and the corresponding account name.

[0036] The general budget accounting subject information storage unit 103 is used to store preset general budget accounting subject information. In this embodiment, the general budget accounting subject information is budget accounting fund balance-monetary fund subject information, wherein the subject code is 8001.2 and the subject name is fund balance / monetary fund.

[0037] The collection and offset account information set storage unit 104 is used to store the collection and offset account information set, which contains a plurality of financial accounting account information that needs to be processed for liability collection and offset as collection and offset account information.

[0038] The collection detail table storage unit 105 is used to store the liability collection detail table, which contains at least one liability collection detail information to be offset, and each liability collection detail information at least includes the collection amount and the corresponding amount to be offset, the financial accounting account code, the budget accounting account code and the financial accounting voucher number.

[0039] The screen storage unit 106 stores an entry input display screen, a budget account mapping table configuration screen, and a financial account mapping table configuration screen.

[0040] The entry input display screen is used for users to input financial accounting entry information and display financial accounting entry information and budget accounting entry information, and includes an entry input area and a voucher display area. The entry input area is used for users to input financial accounting entries, and has an account information input column, a summary information input column, an economic source / project information input column, a conversion identification information selection column, a collection detail information selection column, and other accounting element information input columns. The voucher display area is used to display financial accounting entry information and budget accounting entry information in a table format.

[0041] The budget accounting account mapping table configuration screen is used to allow users to configure the corresponding conversion identification information for each budget accounting account information, including the budget accounting account information display area and the conversion identification information configuration area. The budget accounting account information display area is used to display all the most detailed bottom-level account information in the budget accounting account information set, allowing users to select the account information to be configured according to configuration requirements; the conversion identification information configuration area is used to allow users to configure the corresponding conversion identification information for the selected account information.

[0042] The configuration screen of the financial accounting account mapping table allows users to configure the corresponding conversion identification information for each financial accounting account information according to the budget accounting account processing relationship in the main business and event account processing examples in the appendix of the government accounting system, including the financial accounting account information display area and the conversion identification information configuration area. The financial accounting account information display area is used to display all the most detailed bottom-level account information in the financial accounting account information set, allowing users to select the account information to be configured according to configuration requirements; the conversion identification information configuration area is used to allow users to configure the corresponding conversion identification information for the selected account information.

[0043] The input display unit 107 is used to display the entry input display screen, allowing the user to input financial accounting entry information, and display financial accounting entry information and budget accounting entry information; it is also used to display the budget accounting subject mapping table configuration screen, allowing the user to configure the information in the budget accounting subject mapping table; it is also used to display the financial accounting subject mapping table configuration screen, allowing the user to configure the information in the financial accounting subject mapping table.

[0044] The budget accounting account mapping table creation unit 108 is used to create a budget accounting account mapping table. Once the budget accounting account mapping table creation unit 108 completes the creation of the budget accounting account mapping table, the budget accounting account mapping table storage unit 101 stores the budget accounting account mapping table.

[0045] The financial accounting account mapping table creation unit 109 is used to create a financial accounting account mapping table. Once the financial accounting account mapping table creation unit 109 completes the creation of the financial accounting account mapping table, the financial accounting account mapping table storage unit 102 stores the financial accounting account mapping table.

[0046] The account judgment unit 110 is used to judge whether the financial accounting account information in the financial accounting entry information to be processed is account information in the collection and offset account information set. If the account judgment unit 110 judges that the financial accounting account information in the financial accounting entry information to be processed is account information in the collection and offset account information set, the financial accounting entry information to be processed needs to be subject to liability collection or liability offset; otherwise, the financial accounting entry information to be processed is general entry information and does not need to be subject to liability collection or liability offset.

[0047] The amount determination unit 111 is used to determine whether the debit amount in the pending financial accounting entry information that needs to be aggregated or offset is greater than zero or equal to zero. If the amount determination unit 111 determines that the debit amount in the pending financial accounting entry information is equal to zero, the pending financial accounting entry information needs to be aggregated; otherwise, the pending financial accounting entry information needs to be offset.

[0048] The subject conversion acquisition unit 112 is used to convert the financial accounting subject information in the pending financial accounting entry information to be collected to obtain the corresponding budget accounting subject information; it is also used to convert the financial accounting subject information in the cloned accounting entry information to obtain the corresponding budget accounting subject information. The subject conversion acquisition unit 112 includes a subject judgment unit, a search acquisition unit, and a subject setting unit.

[0049] The account determination unit is used to determine whether the financial accounting account information to be converted is account information in the financial accounting account information set stored in the financial accounting account mapping table storage unit 102 .

[0050] The retrieval and acquisition unit is used to retrieve the financial accounting account mapping table to obtain the corresponding conversion identification information based on the financial accounting account information to be converted when the account judgment unit determines that the financial accounting account information to be converted is the account information in the financial accounting account information set, and further retrieve the budget accounting account mapping table stored in the budget accounting account mapping table storage unit 101 to obtain the corresponding budget accounting account information based on the corresponding conversion identification information.

[0051] The account setting unit is used to set the general budget accounting account information as the budget accounting account information corresponding to the financial accounting account information to be converted when the account judgment unit judges that the financial accounting account information to be converted is not the account information in the financial accounting account information set.

[0052] The collection detail information generating unit 113 is used to generate corresponding liability collection detail information according to the to-be-processed financial accounting entry information and the corresponding budget accounting subject information. Once the collection detail information generating unit 113 generates the liability collection detail information, the collection detail table storage unit 105 stores the liability collection detail information.

[0053] The search and acquisition unit 114 is used to search the liability collection detail table stored in the collection detail table storage unit 105 according to the financial accounting subject information in the financial accounting entry information to be processed to obtain at least one corresponding liability collection detail information.

[0054] The liability offsetting unit 115 is used to offset the amount to be offset in the at least one liability collection detail information acquired by the search acquisition unit 114 according to the debit amount in the financial accounting entry information to be processed. The liability offsetting unit 115 can either sequentially offset the at least one liability collection detail information in the order of storage time, or separately offset one or more of the at least one liability collection detail information selected by the user.

[0055] The entry generation unit 116 is used to generate corresponding budget accounting entry information based on the debt collection detail information processed by the debt offset unit 115.

[0056] The entry cloning unit 117 is used to clone the pending financial accounting entry information whose financial accounting account information is not account information in the collection and offset account information set to obtain cloned accounting entry information. Once the account determination unit 110 determines that the financial accounting account information in the pending financial accounting entry information is not account information in the collection and offset account information set, the entry cloning unit 117 clones the pending financial accounting entry information to obtain cloned accounting entry information.

[0057] The account replacement unit 118 is used to replace the financial accounting account information in the cloned accounting entry information with the corresponding budget accounting account information, so as to obtain the corresponding budget accounting entry information.

[0058] The voucher generation unit 119 generates financial accounting vouchers based on the financial accounting entry information. It is also used to generate budget accounting vouchers based on the budget accounting entry information obtained by replacement processing by the account replacement unit in the case of liability aggregation or when neither liability aggregation nor liability offset is stored. It is also used to generate budget accounting vouchers based on the budget accounting entry information obtained by replacement processing by the account replacement unit and the budget accounting entry information generated by the entry generation unit in the case of liability offset.

[0059] The voucher storage unit 120 is used to store the financial accounting voucher and the budget accounting voucher generated by the voucher generation unit 119. Once the budget accounting voucher is generated, the voucher storage unit 120 stores the budget accounting voucher and the financial accounting voucher in a corresponding manner.

[0060] The temporary storage unit 121 is used to temporarily store relevant data information exchanged between the various components of the budget accounting voucher generation system 100, including the budget accounting account information acquired by the account conversion acquisition unit 112, the liability collection detail information generated by the collection detail information generation unit 113, the liability collection detail information acquired by the retrieval acquisition unit 114, the liability collection detail information offset by the liability offset unit 115, the budget accounting entry information generated by the entry generation unit 116, the cloned accounting entry information obtained by the entry cloning unit 117, and the budget accounting entry information obtained after the account replacement 118 is replaced.

[0061] The control unit 122 is used to control the operation of each component of the budget accounting document generation system 100 with the liability collection and offset function.

[0062] The following is a flowchart to explain in detail the process of liabilities collection and offsetting performed by the budget accounting voucher generation system 100 with liabilities collection and offsetting function.

[0063] Figure 2 It is an action flow chart of liability collection and offsetting in a budget accounting voucher generation system with liability collection and offsetting function in an embodiment of the present invention.

[0064] like Figure 2 As shown, in this embodiment, the action flow of the budget accounting voucher generation system 100 with the liability collection and offset function for performing liability collection and offset includes the following steps:

[0065] In step S1, the input display unit 107 displays an entry input display screen to allow the user to input financial accounting entry information, and then proceeds to step S2.

[0066] Step S2, once the financial accounting entry information is stored, the account judgment unit 110 judges whether the financial accounting entry information as the financial accounting account information in the financial accounting entry information to be processed is the account information in the collection and offset account information set. When the judgment result is yes, go to step S3; when the judgment result is no, go to step S10.

[0067] Step S3, once the account judgment unit 110 determines that the financial accounting account information in the pending financial accounting entry information is the account information in the collection and offset account information set, the amount judgment unit 111 determines whether the debit amount in the pending financial accounting entry information is greater than zero or equal to zero. When it is determined that the debit amount is equal to zero, it goes to step S4; when it is determined that the debit amount is greater than zero, it goes to step S7.

[0068] In step S4, the account conversion acquisition unit 112 converts the financial accounting account information in the pending financial accounting entry information to obtain the corresponding budget accounting account information, and then proceeds to step S5.

[0069] In step S5, the collection detail information generating unit 113 generates corresponding liability collection detail information according to the financial accounting entry information to be processed and the corresponding budget accounting subject information, and then enters step S6.

[0070] In step S6, the collection detail table storage unit 105 stores the debt collection detail information generated by the collection detail information generation unit, and then enters the end state.

[0071] Step S7, the search and acquisition unit 114 searches the liability collection detail table stored in the collection detail table storage unit 105 according to the financial accounting subject information in the financial accounting entry information to be processed to obtain at least one corresponding liability collection detail information, and then enters step S8.

[0072] In step S8, the liability offsetting unit 115 offsets the amount to be offset in the acquired at least one liability collection detail information according to the debit amount, and then proceeds to step S9.

[0073] Step S9, the entry generation unit 116 generates corresponding budget accounting entry information according to the detailed information of the liabilities to be offset, and then enters the end state.

[0074] In step S10, the entry cloning unit 117 clones the pending financial accounting entry information to obtain cloned accounting entry information, and then proceeds to step S11.

[0075] In step S11, the account conversion acquisition unit 112 converts the financial accounting account information in the cloned accounting entry information to obtain the corresponding budget accounting account information, and then proceeds to step S12.

[0076] Step S12, the account replacement unit 118 replaces the financial accounting account information in the cloned accounting entry information with the corresponding budget accounting account information, thereby obtaining the corresponding budget accounting entry information, and then enters the end state.

[0077] Functions and Effects of the Embodiments

[0078] According to the budget accounting voucher generation system and method involved in the present embodiment, once the financial accounting entry information is stored, the subject judgment unit judges whether the financial accounting entry information as the financial accounting subject information in the pending financial accounting entry information is the subject information in the collection and write-off subject information set. Once the subject judgment unit judges that the financial accounting subject information in the pending financial accounting entry information is the subject information in the collection and write-off subject information set, it judges whether the pending financial accounting entry information needs to be subject to liability collection or write-off; the amount judgment unit judges whether the debit amount in the pending financial accounting entry information is greater than zero or equal to zero, thereby judging whether the pending financial accounting entry information needs to be subject to liability collection or liability write-off; when the amount judgment unit judges that the debit amount in the pending financial accounting entry information is equal to zero, the subject conversion acquisition unit converts the financial accounting subject information in the pending financial accounting entry information to obtain the corresponding budget accounting subject information, and the collection detail information generation unit converts the financial accounting subject information in the pending financial accounting entry information to obtain the corresponding budget accounting subject information according to the pending financial accounting entry information. and the corresponding budget accounting subject information generate corresponding liability collection detail information, the collection detail table storage unit stores the liability collection detail information generated by the collection detail information generation unit, thereby realizing liability collection and recording; when the amount judgment unit determines that the debit amount in the pending financial accounting entry information is greater than zero, the retrieval acquisition unit retrieves the liability collection detail table stored in the collection detail table storage unit according to the financial accounting subject information in the pending financial accounting entry information to obtain the corresponding at least one liability collection detail information, the liability offset unit performs liability offset processing on the amount to be offset in the acquired at least one liability collection detail information according to the debit amount, and the entry generation unit generates corresponding budget accounting entry information according to the liability collection detail information processed by the liability offset, thereby realizing liability offset and generating corresponding budget accounting entries at the same time. Therefore, this embodiment can automatically collect and offset the liability differences between financial accounting and budget accounting, which not only avoids errors caused by manual recording, but also reduces the workload of accountants and the difficulty of business processing.

[0079] In addition, because the budget accounting account mapping table, the financial accounting account mapping table and the general budget accounting account information are pre-stored, the account conversion acquisition unit includes an account judgment unit, a retrieval acquisition unit and an account setting unit. The account judgment unit can judge whether the financial accounting account information to be converted is the account information in the financial accounting account information set. The retrieval acquisition unit can, when judging that the financial accounting account information to be converted is the account information in the financial accounting account information set, retrieve the financial accounting account mapping table according to the financial accounting account information to be converted to obtain the corresponding conversion identification information, and further retrieve the budget accounting account mapping table according to the corresponding conversion identification information to obtain the corresponding budget accounting account information. The account setting unit can, when judging that the financial accounting account information to be converted is not the account information in the financial accounting account information set, set the general budget accounting account information as the budget accounting account information corresponding to the financial accounting account information to be converted, so that the corresponding budget accounting voucher can be automatically obtained according to the financial accounting account information, which not only avoids manual errors, but also reduces the workload of accountants, and greatly improves work efficiency. Moreover, the budget accounting account mapping table and the financial accounting account mapping table associated by conversion identification information are adopted, thus avoiding the problem of large tables caused by adopting one mapping table in the prior art. In addition, the financial account information to be converted that does not belong to the financial accounting account information set is replaced with the general budget accounting account information, making full use of the commonality of numerous and inexhaustible account information that does not clearly define the budget accounting account processing relationship in the main business and event account processing examples in the appendix of the government accounting system, so that the obtained budget accounting entry information can meet the requirements of the government accounting system.

[0080] The above-mentioned embodiments are preferred examples of the present invention and are not intended to limit the protection scope of the present invention.

[0081] For example, in the above-mentioned embodiment, the budget accounting voucher generation system has an entry input display screen, and the financial accounting entry information is generated by the user inputting through the entry input display screen. However, in the present invention, the budget accounting voucher generation system can also be connected to a financial accounting business system for generating financial accounting entry information, and the generated financial accounting entry information can be obtained from the financial accounting business system.

[0082] For another example, in the above-mentioned implementation, the amount determination unit uses whether the debit amount is greater than zero or equal to zero to determine whether the pending financial accounting entry information needs to be aggregated or offset. However, in the present invention, the amount determination unit may also use whether the credit amount is equal to zero or greater than zero to determine whether the pending financial accounting entry information needs to be aggregated or offset. In this case, if the credit amount is greater than zero, the pending financial accounting entry information needs to be aggregated; if the credit amount is equal to zero, the pending financial accounting entry information needs to be offset.

Claims

1. A budget accounting voucher generation system with a liability collection and offset function, which is used to automatically generate a budget accounting voucher based on a financial accounting voucher containing at least two financial accounting entry information, characterized in that: include: The collection and offset account information set storage department, the collection detail table storage department, the account judgment department, the amount judgment department, the account conversion acquisition department, the collection detail information generation department, the retrieval acquisition department, the liability offset department and the entry generation department, The collection and offset account information set storage unit stores a collection and offset account information set containing a plurality of financial accounting account information that needs to be processed for liability collection and offset as collection and offset account information. The collection detail table storage unit stores a debt collection detail table containing at least one debt collection detail information to be offset against debts, each of which includes at least a collection amount and a corresponding amount to be offset, a financial accounting subject code, and a budget accounting subject code. Once the financial accounting entry information is stored, the subject determination unit determines whether the financial accounting entry information as the financial accounting subject information in the financial accounting entry information to be processed is the subject information in the collection and offset subject information set. Once the subject determination unit determines that the financial accounting subject information in the pending financial accounting entry information is subject information in the collection and offsetting subject information set, the amount determination unit determines whether the debit amount in the pending financial accounting entry information is greater than zero or equal to zero. When the amount determination unit determines that the debit amount in the pending financial accounting entry information is equal to zero, the account conversion acquisition unit converts the financial accounting account information in the pending financial accounting entry information to obtain the corresponding budget accounting account information. The collection detail information generating unit generates corresponding liability collection detail information according to the pending financial accounting entry information and the corresponding budget accounting subject information. The collection detail table storage unit stores the debt collection detail information generated by the collection detail information generation unit, When the amount determination unit determines that the debit amount in the pending financial accounting entry information is greater than zero, the search and acquisition unit searches the liability collection detail table stored in the collection detail table storage unit according to the financial accounting subject information in the pending financial accounting entry information to obtain at least one corresponding liability collection detail information, The debt write-off unit performs debt write-off processing on the amount to be written off in the acquired at least one debt collection detail information according to the debit amount, The entry generation unit generates corresponding budget accounting entry information based on the liability collection detail information processed by liability offset.

2. The budget accounting voucher generation system with liability collection and offset function according to claim 1 is characterized in that: Also includes: Entry cloning department, account replacement department, Once the account determination unit determines that the financial accounting account information in the pending financial accounting entry information is not the account information in the collection and offset account information set, the entry cloning unit clones the pending financial accounting entry information to obtain cloned accounting entry information. The subject conversion acquisition unit converts the financial accounting subject information in the cloned accounting entry information to obtain the corresponding budget accounting subject information. The account replacement unit replaces the financial accounting account information in the cloned accounting entry information with the corresponding budget accounting account information, thereby obtaining the corresponding budget accounting entry information.

3. The budget accounting voucher generation system with liability collection and offset function according to claim 2 is characterized in that: Also includes: a credential generating unit and a credential storing unit, Once all the budget accounting entry information is generated, the voucher generation unit generates a budget accounting voucher based on the budget accounting entry information obtained by the subject replacement unit, or the budget accounting entry information obtained by the subject replacement unit and the budget accounting entry information generated by the entry generation unit. Once the budget accounting voucher is generated, the voucher storage unit stores the budget accounting voucher and the financial accounting voucher in correspondence with each other.

4. The budget accounting voucher generation system with liability collection and offset function according to claim 1 is characterized in that: in, The debt write-off unit performs debt write-off processing on the at least one debt collection detail information in sequence according to the order of storage time; or, The debt write-off unit performs debt write-off processing on one or more types selected by the user from the at least one debt collection detail information.

5. The budget accounting voucher generation system with liability collection and offset function according to any one of claims 1 to 4, characterized in that: Also includes: A budget accounting subject mapping table storage unit, a financial accounting subject mapping table storage unit, and a general budget accounting subject information storage unit, The budget accounting subject mapping table storage unit stores a mapping table for recording a mapping relationship between a budget accounting subject information set and a conversion identification information set as a budget accounting subject mapping table, and each budget accounting subject information in the budget accounting subject information set corresponds to a unique conversion identification information. The financial accounting subject mapping table storage unit stores a mapping table for recording a mapping relationship between a financial accounting subject information set and the conversion identification information set as a financial accounting subject mapping table, and each financial accounting subject information in the financial accounting subject information set corresponds to at least one conversion identification information. The general budget accounting subject information storage unit stores preset general budget accounting subject information. The subject conversion acquisition unit includes a subject determination unit, a search acquisition unit and a subject setting unit. The subject judgment unit is used to judge whether the financial accounting subject information to be converted is subject information in the financial accounting subject information set. The retrieval and acquisition unit is used to retrieve the financial accounting account mapping table to obtain corresponding conversion identification information according to the financial accounting account information to be converted when it is determined that the financial accounting account information to be converted is account information in the financial accounting account information set, and further retrieve the budget accounting account mapping table to obtain corresponding budget accounting account information according to the corresponding conversion identification information, The subject setting unit is used for setting the general budget accounting subject information as the budget accounting subject information corresponding to the financial accounting subject information to be converted when it is determined that the financial accounting subject information to be converted is not the subject information in the financial accounting subject information set.

6. The budget accounting voucher generation system with liability collection and offset function according to claim 5 is characterized in that: in, The budget accounting subject information set includes the most detailed bottom-level subject information of all budget income subjects and budget expenditure subjects. The financial accounting subject information set includes the most detailed bottom-level subject information of all financial accounting subjects that have clear budget accounting account processing relationships in the main business and matter account processing examples in the appendix of the government accounting system.

7. The budget accounting voucher generation system with liability collection and offset function according to claim 5 is characterized in that: in, The general budget accounting account information is the budget accounting fund balance-monetary fund account information.

8. The budget accounting voucher generation system with liability collection and offset function according to claim 5 is characterized in that: Also includes: Budget Accounting Subject Mapping Table Creation Department and Financial Accounting Subject Mapping Table Creation Department, Once the budget accounting subject mapping table creation unit completes the creation of the budget accounting subject mapping table, the budget accounting subject mapping table storage unit stores the budget accounting subject mapping table. Once the financial accounting account mapping table creation unit completes the creation of the financial accounting account mapping table, the financial accounting account mapping table storage unit stores the financial accounting account mapping table.

9. The budget accounting voucher generation system with liability collection and offset function according to claim 5 is characterized in that: in, The budget accounting subject information includes the subject code of the budget accounting subject and the corresponding subject name. The financial accounting subject information includes the subject code of the financial accounting subject and the corresponding subject name. The conversion identification information at least includes a conversion code.

10. A method for generating a budget accounting voucher with a liability collection and offset function, using a budget accounting voucher generating system with a liability collection and offset function as claimed in any one of claims 1 to 9, for automatically generating a budget accounting voucher based on a financial accounting voucher containing at least two financial accounting entry information, characterized in that: The following steps are involved: Once the financial accounting entry information is stored, it is determined whether the financial accounting entry information as the financial accounting account information in the financial accounting entry information to be processed is the account information in the collection and offset account information set; Once it is determined that the financial accounting account information in the pending financial accounting entry information is account information in the pooled offset account information set, it is determined whether the debit amount in the pending financial accounting entry information is greater than zero or equal to zero; When it is determined that the debit amount in the pending financial accounting entry information is equal to zero, the financial accounting subject information in the pending financial accounting entry information is converted to obtain corresponding budget accounting subject information; Generate corresponding liability collection details according to the pending financial accounting entry information and the corresponding budget accounting subject information; storing the debt aggregation detailed information generated by the aggregation detailed information generating unit; When it is determined that the debit amount in the pending financial accounting entry information is greater than zero, searching the liability collection detail table according to the financial accounting subject information in the pending financial accounting entry information to obtain at least one corresponding liability collection detail information; Performing liability offset processing on the amount to be offset in the acquired at least one liability collection detail information according to the debit amount, The corresponding budget accounting entry information is generated based on the detailed information of the liabilities collected and processed by the liabilities offset.

Images