Financial statement consolidation method, device, computer readable medium, and terminal equipment
By pre-establishing a consolidation architecture and using distributed computing, the consolidation of financial statements is automatically executed, solving the accuracy and efficiency problems of consolidation of financial statements for large enterprises, reducing labor costs and shortening the reporting cycle.
Patent Information
- Authority / Receiving Office
- CN · China
- Patent Type
- Patents(China)
- Current Assignee / Owner
- SHENHUA HOLLYSYS INFORMATION TECH CO LTD
- Filing Date
- 2022-09-30
- Publication Date
- 2026-06-19
AI Technical Summary
Large enterprises, due to their numerous subsidiaries and complex operations, face difficulties in timely and accurate consolidation of financial statements using existing technologies, resulting in high labor costs and long reporting cycles.
By pre-establishing a consolidation architecture, the system automatically performs the consolidation of financial statements, merges financial indicator data according to hierarchical relationships, generates consolidated financial statements, supports multiple financial consolidation architectures and distributed computing, and realizes automatic consolidation and verification of financial statements.
It improved the accuracy and efficiency of financial statement consolidation, reduced labor costs, and shortened the reporting cycle.
Smart Images
Figure CN115618825B_ABST
Abstract
Description
Technical Field
[0001] This application relates to the field of data processing technology, specifically to a financial statement consolidation method, a financial statement consolidation apparatus, a computer-readable medium, and a terminal device. Background Technology
[0002] Large enterprises, especially listed companies, are required to regularly disclose consolidated financial statements and other information. However, for companies with numerous subsidiaries, complex businesses, and significant differences in industry nature and accounting practices, the data that needs to be verified, adjusted, and eliminated is too complex. Consolidation is required at multiple levels based on various organizational structures. Existing methods of manually consolidating data are difficult to use in a timely and accurate manner to prepare the required financial statements and ensure the completeness, accuracy, and consistency of the consolidated financial statement data. Furthermore, current technology cannot support scheduled automatic consolidation of financial statements, resulting in high labor costs and long reporting cycles for consolidated financial statements. Summary of the Invention
[0003] The purpose of this application is to provide a financial statement consolidation method, apparatus, computer-readable medium, and terminal device to solve the problem that the prior art cannot perform financial statement consolidation in a timely and accurate manner.
[0004] To achieve the above objectives, a first aspect of this application provides a method for consolidating financial statements, comprising:
[0005] Receive a user’s financial statement consolidation instruction, and obtain the consolidation parameters corresponding to the financial statement consolidation instruction, wherein the consolidation parameters include the target consolidation group and the target financial statement category;
[0006] Determine whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships. If it is determined that the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, determine the target entity corresponding to each target sub-consolidation group and the target financial indicator data of the target financial statement category.
[0007] Obtain the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity, generate a target financial consolidated sub-report, and merge the target financial indicator data corresponding to each target financial consolidated sub-report according to the preset hierarchical relationship corresponding to the target consolidation group to generate a target financial consolidated report.
[0008] Optionally, the financial statement consolidation instruction includes a user-preset consolidation target time and determines whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, including:
[0009] The system obtains the current time in real time. If the current time matches the target time of the financial consolidation, it determines whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships.
[0010] Optionally, the method further includes:
[0011] If it is determined that the target consolidation group does not include the target sub-consolidation group, the target entity corresponding to each target consolidation group and the target financial indicator data of the target financial statement category shall be determined.
[0012] Obtain the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity, and generate target consolidated financial statements.
[0013] Optionally, the target sub-merging group includes:
[0014] The first category of target sub-merging groups and the second category of target sub-merging groups;
[0015] The first category of target sub-merging group includes at least one first category of target subject, and the second category of target sub-merging group includes at least one second category of target subject.
[0016] Optionally, obtain the target financial indicator data corresponding to each target entity, including:
[0017] The target financial indicator data corresponding to the first category of target entities is obtained through a preset data model, and the target financial indicator data corresponding to the second category of target entities is obtained through preset financial statements.
[0018] Optionally, the target financial indicator data corresponding to each target entity is obtained, the target financial indicator data of each target entity is merged to generate a target financial consolidated sub-report, and the target financial indicator data corresponding to each target financial consolidated sub-report is merged according to the preset hierarchical relationship corresponding to the target consolidation group to generate a target financial consolidated report, including:
[0019] Obtain the target financial indicator data corresponding to each first category of target entity, merge the target financial indicator data of all first category of target entities, generate the first target financial consolidated sub-report, and merge the target financial indicator data corresponding to each first target financial consolidated sub-report according to the preset hierarchical relationship corresponding to the target consolidation group, to generate the first initial target financial consolidated report.
[0020] Obtain the target financial indicator data corresponding to each second category target entity, merge the target financial indicator data of all second category target entities, generate a second target financial consolidation sub-report, and merge the target financial indicator data corresponding to each second target financial consolidation sub-report according to the preset hierarchical relationship corresponding to the target consolidation group to generate a second initial target financial consolidation report.
[0021] The target financial indicator data in the first initial target financial consolidated statement and the second initial target financial consolidated statement are combined to generate the target financial consolidated statement.
[0022] Optionally, the method further includes:
[0023] Determine the number of target subjects and divide the target subjects into at least one target subject set, with each target subject set including at least one target subject;
[0024] The corresponding computing nodes are determined based on the number of the target subject set. The computing nodes include a first computing node and a second computing node. The number of the first computing nodes corresponds one-to-one with the number of the target subject set.
[0025] The first computing node merges the target financial indicator data of each target entity in the corresponding target entity set to generate a target financial consolidated sub-report. The second computing node, based on the preset hierarchical relationship corresponding to the target consolidation group, merges the corresponding target financial indicator data in each target financial consolidated sub-report to generate a target financial consolidated report; or
[0026] The first computing node obtains the target financial indicator data of each target entity in the target entity set, and the second computing node merges the target financial indicator data of each target entity to generate a target financial consolidated report.
[0027] A second aspect of this application provides a financial statement consolidation apparatus, comprising:
[0028] The instruction receiving module is configured to receive a user’s financial statement consolidation instruction and obtain the consolidation parameters corresponding to the financial statement consolidation instruction. The consolidation parameters include the target consolidation group and the target financial statement category.
[0029] The data acquisition module is configured to determine whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, and if it is determined that the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, determine the target entity corresponding to each target sub-consolidation group and the target financial indicator data of the target financial statement category;
[0030] The data merging module is configured to acquire the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity, generate a target financial consolidated sub-report, and merge the target financial indicator data corresponding to each target financial consolidated sub-report according to the preset hierarchical relationship corresponding to the target consolidation group to generate a target financial consolidated report.
[0031] A third aspect of this application provides a computer-readable medium storing a computer program that, when executed by a processor, implements the above-described financial statement consolidation method.
[0032] A fourth aspect of this application provides a terminal device including a memory, a processor, and a computer program stored in the memory and executable on the processor, wherein the processor executes the computer program to implement the above-described financial statement consolidation method.
[0033] The embodiments provided in this application have the following beneficial effects:
[0034] This application pre-establishes the consolidation structure of each target entity, thereby enabling the determination of the hierarchical relationship of each target entity based on the pre-determined consolidation structure upon receiving a consolidation instruction. This allows for the automatic execution of the consolidation of financial statements between different target entities, effectively improving the accuracy and efficiency of data consolidation, reducing labor costs, and shortening the reporting cycle of consolidated financial statements.
[0035] Other features and advantages of the embodiments or implementations of this application will be described in detail in the following detailed description section. Attached Figure Description
[0036] The accompanying drawings are provided to further illustrate the embodiments of this application and form part of the specification. They are used together with the following detailed description to explain the embodiments of this application, but do not constitute a limitation on the embodiments of this application. In the drawings:
[0037] Figure 1 This illustration schematically shows a flowchart of a financial statement consolidation method according to an embodiment of the present application;
[0038] Figure 2 A schematic block diagram illustrating a financial statement consolidation apparatus according to an embodiment of this application is shown.
[0039] Figure 3 The schematic diagram illustrates a terminal device structure according to an embodiment of this application.
[0040] Explanation of reference numerals in the attached figures
[0041] 10 - Terminal device, 100 - Processor, 101 - Memory, 102 - Computer program. Detailed Implementation
[0042] The specific embodiments of this application will be described in detail below with reference to the accompanying drawings. It should be understood that the specific embodiments described herein are for illustration and explanation only and are not intended to limit the embodiments of this application.
[0043] like Figure 1 As shown, a first aspect of this embodiment provides a method for consolidating financial statements, including:
[0044] Receive the user's financial statement consolidation instruction and obtain the consolidation parameters corresponding to the financial statement consolidation instruction. The consolidation parameters include the target consolidation group and the target financial statement category.
[0045] Determine whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships. If it is determined that the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, determine the target financial indicator data of the target entity and target financial statement category corresponding to each target sub-consolidation group.
[0046] Obtain the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity, generate target financial consolidated sub-reports, and merge the target financial indicator data corresponding to each target financial consolidated sub-report according to the preset hierarchical relationship of the target consolidation group to generate target financial consolidated reports.
[0047] Thus, by pre-establishing the consolidation structure of each target entity, this application can determine the hierarchical relationship of each target entity based on the pre-determined consolidation structure when a consolidation instruction is received, thereby automatically executing the consolidation of financial statements between different target entities. This can effectively improve the accuracy and efficiency of data consolidation, reduce labor costs, and shorten the reporting cycle of consolidated financial statements.
[0048] Specifically, multiple financial consolidation structures are pre-constructed according to management needs. These structures can include ownership structures or management structures. Each consolidation structure consists of individual companies, consolidation groups, and offsetting accounts. Individual companies correspond to basic units; consolidation groups include large-scale group consolidations and various second- and third-level units, or virtual unit nodes set up according to business management needs; offsetting accounts serve as virtual unit nodes for offsetting accounts within each consolidation group, corresponding one-to-one with each consolidation group. It is understood that in this application, the target consolidation group can include individual companies, consolidation groups, or offsetting accounts. For example, the target consolidation group can include only individual company y001; or the target consolidation group can include consolidation group A001, where A001 includes individual companies y001 and y002. In this application, the target financial statement categories can include balance sheets, income statements, cash flow statements, etc. For example, a consolidation instruction including A001 and a balance sheet indicates that data consolidation of the balance sheets of all individual companies under consolidation group A001 is required. Financial indicators include cash and cash equivalents, accounts receivable, main business revenue, and total operating costs. Different categories of consolidated financial statements are pre-coded for their financial indicators, and the time dimension of these indicators is also coded. For example, different dimension values are assigned to ending balances, the same period last year, and beginning balances to facilitate quick data retrieval during consolidation. In this application, the ownership structure is automatically synchronized from the ERP system, and the unit attributes and hierarchical relationships of individual companies are consistent with the ERP system's ownership structure. To facilitate viewing the elimination data of each consolidation group, this application also automatically sets elimination account nodes under each consolidation group. The management structure is constructed according to management needs. Individual companies can be selected as unit nodes in the management structure from the ownership structure, or virtual unit nodes can be set according to business management needs, such as consolidation groups named after a specific business segment of the group.
[0049] In this application, the target sub-merger groups include: a first category of target sub-merger groups and a second category of target sub-merger groups; the first category of target sub-merger groups includes at least one first category of target entities, and the second category of target sub-merger groups includes at least one second category of target entities. The first category of target entities represents ERP units, and the second category of target entities represents non-ERP units. It is understood that in a merger structure, most of the accounting data of individual companies is typically in an ERP system. Individual companies whose accounting data is entered into the ERP system are ERP units, while those whose accounting data is not in the ERP system are non-ERP units. For ERP units and non-ERP units, they can be pre-identified and distinguished in the merger structure. For example, a merger instruction includes A001 and a balance sheet. Through a pre-constructed merger structure, the attributes of the individual companies under A001 (y001, 1) and (y002, 0) can be obtained, where y001 and y002 are the identifiers of the individual companies; 1 indicates that the company is an ERP unit, and 0 indicates that the company is a non-ERP unit.
[0050] Upon receiving a consolidation instruction, the hierarchical relationship of the target consolidation group is first determined using a pre-built consolidation structure. For example, if the consolidation instruction is A001 and the balance sheet, the hierarchical relationship of A001 is queried from the pre-built consolidation structure. For instance, if A001 has two sub-consolidation groups, B001 and B002, and sub-consolidation group B001 further includes sub-consolidation groups C001 and C002, then the balance sheet data of each individual company in C001 is obtained, and the balance sheet data of all individual companies in C001 are merged to generate the target consolidated financial statement C001; then, C002 is retrieved. The data from the balance sheets of each individual company in C002 are merged to generate the target consolidated financial statement C002. The data from C001 and C002 are then merged to generate the target consolidated financial statement B001. Similarly, the target consolidated financial statement B002 for the consolidated group B002 is generated. Finally, the target consolidated financial statement B001 and the target consolidated financial statement B002 are merged to generate the final target consolidated financial statement A001.
[0051] Alternatively, the method of this application may further include: when it is determined that the target consolidation group does not include the target sub-consolidation group, determining the target financial indicator data of the target entity and the target financial statement category corresponding to each target consolidation group; obtaining the target financial indicator data corresponding to each target entity; merging the target financial indicator data of each target entity; and generating the target consolidated financial statements. If consolidation group A001 does not include individual companies with hierarchical relationships, that is, A001 only includes individual companies y001, y002, y003, etc., then the balance sheet data of y001, y002, and y003 are obtained respectively, and the balance sheet data of y001, y002, and y003 are merged to generate the target consolidated financial statements.
[0052] In this application, the acquisition of target financial indicator data for each target entity includes: acquiring target financial indicator data for the first category of target entities through a pre-set data model, and acquiring target financial indicator data for the second category of target entities through pre-set financial statements. For ERP units, this application acquires the accounting data and offsetting data of the corresponding individual company through the ERP system when performing financial statement consolidation. The ERP system has various pre-established data models, such as a general record list model, a revenue and cost model, an inventory model, an accounts receivable / payable analysis model, and a cash and cash equivalents (COE) occupancy model. In this application, the consolidation of accounting data is achieved by calling a pre-built financial statement consolidation model, such as inter-table data retrieval formulas based on the hierarchical relationship between non-ERP units in the consolidation structure and accounting data retrieval formulas built based on the hierarchical relationship between ERP units in the consolidation structure. The data retrieval formulas can be customized according to business needs, which is existing technology and will not be elaborated here. When establishing the consolidation model, the acquired data model fields are pre-coded to ensure consistency with the ERP system data model field coding. Simultaneously, the dimensions such as accounting subjects and sectors are coded to ensure consistency with the ERP system dimension and dimension value coding. For example, M_C11 represents the total record list model, and M_VG001 represents accounts receivable vouchers; the dimensions such as accounting subjects and sectors are coded to be consistent with the dimensions and dimension values of the ERP system. For example, W_ITEM represents accounting subjects, and W_BK represents sectors. For example, to obtain accounting data from the master record list data model with the accounting subject being cash on hand - RMB and the sector being coal production, the data retrieval condition would be if: M_C11$W_ITEM=='1001990100'&&M_C11$W_BK=='01', and the data retrieval formula would be: M_C11$N_TRN_JT, where M_C11$W_ITEM represents the accounting subject, M_C11$W_BK represents the sector, M_C11$N_TRN_JT represents the period value in the group's currency, "1001990100" represents the accounting subject cash on hand - RMB, "01" represents the sector being coal production, and "&&" indicates that the two conditions are related by AND.
[0053] For non-ERP entities, relevant data is obtained through pre-set financial statements. It's understandable that the relevant accounting data of non-ERP entities is recorded in their corresponding financial statements. When obtaining the relevant accounting data of non-ERP entities, this data can be obtained through the pre-set financial statements. During data consolidation, non-ERP entities simply obtain the data from the consolidated financial statements of their subordinate units for consolidation calculations. For non-ERP entities, the inter-table data retrieval formulas for the consolidated financial statements are compiled according to financial indicator codes and time dimensions. For example, to obtain the ending balance of cash and cash equivalents from the balance sheet, the formula is: =a$Z_Z01$W_T01, where 'a' represents the balance sheet, $Z_Z01$W_T01 represents cash and cash equivalents minus the ending balance, and ':=" is the assignment expression. It is understandable that in this application, depending on whether the target entity, i.e., the target single company, is an ERP entity or a non-ERP entity, the consolidation model can include corresponding data retrieval formulas. By encoding model fields and financial indicator data, source data can be accurately and quickly obtained when constructing the consolidation model and performing data consolidation.
[0054] Because ERP and non-ERP entities have different data acquisition methods, the data merging process also differs. In this application, target financial indicator data for each target entity is obtained, the target financial indicator data for each target entity is merged, and target financial consolidated sub-reports are generated. Based on the preset hierarchical relationship corresponding to the target consolidation group, the target financial indicator data corresponding to each target financial consolidated sub-report are merged to generate target financial consolidated reports, including:
[0055] The process involves acquiring target financial indicator data for each first-category target entity, merging the target financial indicator data for all first-category target entities, generating a first target financial consolidated sub-report, and merging the corresponding target financial indicator data from each first target financial consolidated sub-report according to the preset hierarchical relationship of the target consolidation group to generate a first initial target financial consolidated report. Specifically, for the consolidation of ERP unit accounts in the financial consolidated report, the accounts are consolidated according to the ERP unit hierarchical relationship and accounting data retrieval formula in the consolidation structure. For example, if a consolidation group has two individual companies that are both ERP units, when issuing the balance sheet for this consolidation group, the accounting data and elimination data of the two ERP individual companies are obtained from the general record list data model, and the financial statement consolidation calculation is performed according to the pre-edited accounting data retrieval calculation formula for the balance sheet.
[0056] The process involves acquiring target financial indicator data for each second-category target entity, merging the target financial indicator data for all second-category target entities to generate a second target financial consolidated sub-report, and then merging the corresponding target financial indicator data from each second target financial consolidated sub-report according to the preset hierarchical relationship of the target consolidation group to generate a second initial target financial consolidated report. Specifically, the consolidation of financial statements for non-ERP entities in the financial consolidated report is performed according to the hierarchical relationship of non-ERP entities in the consolidation structure and the inter-table data retrieval formula. For example, if a consolidation group has two individual companies that are both non-ERP entities, when issuing the balance sheet for this consolidation group, the report data is obtained from the balance sheets of the two non-ERP individual companies, the elimination data from the balance sheet of the consolidation group is obtained, and the financial statement consolidation calculation is performed according to the pre-prepared inter-table data retrieval calculation formula.
[0057] When a consolidation group under a consolidated financial statement consolidation structure contains both ERP and non-ERP entities, the consolidation calculation is divided into two parts: one part is the consolidation calculation of the accounting data of the ERP entities, and the other part is the consolidation calculation of the financial statement data of the non-ERP entities. Following the above steps, the first initial target consolidated financial statement of the ERP entities and the second initial target consolidated financial statement of the non-ERP entities are obtained respectively. Then, the calculation results of these two parts, namely the first initial target consolidated financial statement and the second initial target consolidated financial statement, are combined to generate the final financial statement data of the consolidation group, namely the target consolidated financial statement.
[0058] The pre-built consolidation model can also be constructed based on complex logical formulas of financial consolidated statements. It can be compiled according to statement codes, financial indicator codes, and time dimensions, as well as according to accounting data model codes and dimension codes. It also supports multiple complex AND, OR logic, and nested combinations of conditions. For example, if accounting data is obtained from the general record list data model with the accounting subject being loans and loan loss provisions, the sector being coal production, the contract number being loan, and the aging being less than -12, then the data retrieval conditions for constructing the consolidation model can be:
[0059] if:$.inlist(M_C11$W_ITEM,'1303 ,1304 ')&&M_C11$W_BK=='01'&&$.inlist(M_C11$YEHTH,'040203,040204,040205')&&$.Aage<-12, the data retrieval formula is: M_C11$N_TRN_JT, where M_C11 represents the total record list model, M_C11$W_ITEM represents the accounting subject, M_C11$W_BK represents the sector, M_C11$YEHTH represents the contract number, M_C11$N_TRN_JT represents the period value in the group currency, "1303 "1304" indicates a loan. "01" indicates the loan loss provision, "040203" indicates the loan term is one to three years (inclusive), "040204" indicates the loan term is three to five years (inclusive), "040205" indicates the loan term is more than five years, "$.inlist" indicates the list function, "$.Aage" indicates the aging function, and "&&" indicates that the two conditions are ANDed.
[0060] The complex, multi-layered dependencies in consolidated financial statements are compiled according to the statement codes. For cases referencing data from multiple statements, such as an Economic Value Added (EVA) calculation table that references data from the balance sheet, income statement, and interest-bearing liabilities statement, the hierarchical relationships beforehand are specified when constructing the EVA calculation table definition: before:YZB0102, before:YZB0002, and before:YZB0020. Here, YZB0102 represents the balance sheet, YZB0002 represents the income statement, YZB0020 represents the interest-bearing liabilities statement, and before indicates that the consolidation calculations of these statements are performed beforehand.
[0061] For situations involving multi-level referencing of report data, such as a new energy subsidy statistics table referencing data from a work-reduction and inventory control statistics table, which in turn references data from a balance sheet, the definition of the new energy subsidy statistics table should specify the hierarchical relationship `before:YGL0023`, where `YGL0023` represents the work-reduction and inventory control statistics table, and `before` indicates that the combined calculation of the work-reduction and inventory control statistics table should be performed beforehand. Similarly, when constructing the definition of the work-reduction and inventory control statistics table, the hierarchical relationship should be specified `before:YZB0102`, where `YZB0102` represents the balance sheet, and `before` indicates that the combined calculation of the balance sheet should be performed beforehand.
[0062] If the financial statements of a consolidation organization under the same control are adjusted retrospectively, the calculation is based on the start and end dates of the individual company and the consolidation group within the consolidation structure. For example, if an individual company D1 is transferred from consolidation group A to consolidation group B at time T0, then when issuing the balance sheet of consolidation group B after time T0, the accounting and financial statement data of individual company D1 will be included in the consolidation calculation, and the beginning balance and cumulative balance of consolidation group B's balance sheet will be adjusted. It is understandable that the data retrieval formulas and hierarchical relationships involved in the consolidation model can be set according to actual needs. For example, by combining financial statement consolidation business, the logical data retrieval and calculation rules scattered across various statements can be unified, summarized, refined, and integrated to construct a financial statement consolidation model. By pre-establishing consolidation models for different categories of financial statements, when a consolidation instruction for the corresponding category of financial statements is received, the pre-built corresponding consolidation model can be called to perform data acquisition and consolidation calculations. This application does not limit the specific formulas for the consolidation model.
[0063] To further improve the efficiency of accounting data consolidation, this application includes a financial statement consolidation instruction that includes a user-preset consolidation target time and a determination of whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships. This includes: real-time acquisition of the current time; and, if the current time matches the financial consolidation target time, determining whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships. Users can specify a scheduled time, and the system will determine in real-time whether the current time has reached the user-specified scheduled time. When the current time reaches the user-specified scheduled time, the system will execute the generation of consolidated financial statements and the verification of the statement data. During the scheduling process, users make appointments according to the statement code and time point. Each unit user can schedule the time for generating consolidated financial statements. Based on the user's scheduled time, the system automatically schedules the collection of data from the financial accounting system, consolidation and elimination in the BCS, generation of consolidated financial statements, and verification of the consolidated financial statement data. For example, if the user instruction includes A001, balance sheet, and 2022 / 01 / 15, it means that the user specifies that the accounting data consolidation of the balance sheet of consolidation group A001 will be executed on January 15, 2022. In this application, the closing and opening of the accounts receivable period for consolidated financial statements can also be linked with the financial accounting system, ERP, and BCS system.
[0064] To further improve the efficiency of data merging and save computing resources, the method of this application further includes: determining the number of target entities, dividing the target entities into at least one target entity set, with each target entity set including at least one target entity; determining corresponding computing nodes based on the number of target entity sets, the computing nodes including a first computing node and a second computing node, the number of first computing nodes corresponding one-to-one with the number of target entity sets; merging the target financial indicator data of each target entity in the corresponding target entity set through the first computing node to generate a target financial consolidated sub-report; merging the corresponding target financial indicator data in each target financial consolidated sub-report through the second computing node according to the preset hierarchical relationship corresponding to the target consolidation group to generate a target financial consolidated report; or obtaining the target financial indicator data of each target entity in the corresponding target entity set through the first computing node, and merging the target financial indicator data of each target entity through the second computing node to generate a target financial consolidated report.
[0065] To further improve the efficiency of financial statement data consolidation and conserve computing resources, this application employs a distributed architecture for its computing nodes to execute the consolidation tasks of financial statements. Through distributed technology, the financial statements to be consolidated are split into tasks based on units, time periods, and data volumes. Different tasks are then assigned to different computing nodes for corresponding calculations. This allows for flexible scaling of financial consolidation computing power according to varying task volumes, addressing the performance pressures caused by concentrated financial month-end closing times, large numbers of users processing statements simultaneously, and the high volume of financial consolidation calculations. For example, if multiple entities simultaneously generate the three main financial statements for the previous month—the balance sheet, income statement, and cash flow statement—within a certain time period, and some of these entities have hierarchical relationships (e.g., individual companies y001, y002, and y003 are subordinate units of consolidated group A01), then the consolidated financial statement tasks for units A01 and y001 both require retrieving the accounting data of unit y001 from the ERP system; the consolidated financial statement tasks for units A01 and y002 both require retrieving the accounting data of unit y002 from the ERP system; and the consolidated financial statement tasks for units A01 and y003 both require retrieving the accounting data of unit y003 from the ERP system. The system automatically sorts these data by unit, time, and data volume. The task is broken down, for example, the data retrieval and calculation for units y001, y002, and y003 is divided into 3 tasks and assigned to different data retrieval and calculation nodes. Calculation node 1, calculation node 2, and calculation node 3 are respectively responsible for obtaining the previous month's accounting data and offsetting data of individual companies y001, y002, and y003 from the ERP system. According to the pre-configured data retrieval and calculation logic formulas for the balance sheet, income statement, and cash flow statement, they respectively calculate the previous month's accounting consolidation results and offsetting results of individual companies y001, y002, and y003. Then, calculation node 4 combines the calculation results of calculation nodes 1, 2, and 3 to obtain the consolidated results of the previous month's balance sheet, income statement, and cash flow statement for unit A01. If a single company has a large amount of accounting data, exceeding the pre-set data volume threshold for each computing node, the data retrieval and calculation are divided into multiple tasks based on the total amount of accounting data for that single company. This ensures that the computational workload of each task is roughly evenly distributed. Data is retrieved from the ERP system on multiple computing nodes, and calculations are performed according to the data retrieval and calculation logic of the reports. Then, the calculation results from these computing nodes are merged to obtain the consolidated result for the single company. Since the time for each unit to generate consolidated financial statements during the monthly financial closing period is concentrated within a few days, the system performance pressure is high during the financial closing period, while the computational demand is low at other times. Based on distributed computing, computing server nodes are automatically added before the start of the month-end closing to expand the system's computing power, ensuring the stable operation of financial consolidation for each unit during the month-end closing period. After the month-end closing, the computing server nodes are automatically released, and server resources are reclaimed, thereby achieving elastic expansion of financial consolidation computing power.
[0066] like Figure 2As shown, a second aspect of this application provides a financial statement consolidation apparatus, comprising:
[0067] The instruction receiving module is configured to receive the user's financial statement consolidation instruction and obtain the consolidation parameters corresponding to the financial statement consolidation instruction. The consolidation parameters include the target consolidation group and the target financial statement category.
[0068] The data acquisition module is configured to determine whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships. If it is determined that the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, the module determines the target financial indicator data of the target entity and target financial statement category corresponding to each target sub-consolidation group.
[0069] The data merging module is configured to acquire the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity, generate target financial consolidated sub-reports, and merge the target financial indicator data in each target financial consolidated sub-report according to the preset hierarchical relationship corresponding to the target consolidation group to generate target financial consolidated reports.
[0070] A third aspect of this application provides a computer-readable medium storing a computer program that, when executed by a processor, implements the above-described financial statement consolidation method.
[0071] like Figure 3 As shown, the fourth aspect of this application provides a terminal device, including a memory, a processor, and a computer program stored in the memory and executable on the processor, wherein the processor executes the computer program to implement the above-described financial statement consolidation method.
[0072] like Figure 3 The diagram shown is a schematic representation of a terminal device provided in an embodiment of this application. Figure 3 As shown, the terminal device 10 of this embodiment includes a processor 100, a memory 101, and a computer program 102 stored in the memory 101 and executable on the processor 100. When the processor 100 executes the computer program 102, it implements the steps in the above method embodiments. Alternatively, when the processor 100 executes the computer program 102, it implements the functions of each module / unit in the above device embodiments.
[0073] For example, computer program 102 can be divided into one or more modules / units, one or more of which are stored in memory 101 and executed by processor 100 to complete this application. One or more modules / units can be a series of computer program instruction segments capable of performing specific functions, which describe the execution process of computer program 102 in terminal device 10. For example, computer program 102 can be divided into an instruction receiving module, a data acquisition module, and a data merging module.
[0074] Terminal device 10 may be a computing device such as a desktop computer, laptop, handheld computer, or cloud server. Terminal device 10 may include, but is not limited to, a processor 100 and a memory 101. Those skilled in the art will understand that... Figure 3 This is merely an example of terminal device 10 and does not constitute a limitation on terminal device 10. It may include more or fewer components than shown, or combine certain components, or different components. For example, terminal device may also include input / output devices, network access devices, buses, etc.
[0075] The processor 100 can be a Central Processing Unit (CPU), or other general-purpose processors, digital signal processors (DSPs), application-specific integrated circuits (ASICs), field-programmable gate arrays (FPGAs), or other programmable logic devices, discrete gate or transistor logic devices, discrete hardware components, etc. The general-purpose processor can be a microprocessor or any conventional processor.
[0076] The memory 101 can be an internal storage unit of the terminal device 10, such as a hard disk or RAM of the terminal device 10. The memory 101 can also be an external storage device of the terminal device 10, such as a plug-in hard disk, Smart Media Card (SMC), Secure Digital (SD) card, or FlashCard equipped on the terminal device 10. Furthermore, the memory 101 can include both internal and external storage units of the terminal device 10. The memory 101 is used to store computer programs and other programs and data required by the terminal device 10. The memory 101 can also be used to temporarily store data that has been output or will be output.
[0077] Those skilled in the art will clearly understand that, for the sake of convenience and brevity, the above-described division of functional units and modules is merely an example. In practical applications, the above functions can be assigned to different functional units and modules as needed, that is, the internal structure of the device can be divided into different functional units or modules to complete all or part of the functions described above. The functional units and modules in the embodiments can be integrated into one processing unit, or each unit can exist physically separately, or two or more units can be integrated into one unit. The integrated unit can be implemented in hardware or as a software functional unit. Furthermore, the specific names of the functional units and modules are only for easy differentiation and are not intended to limit the scope of protection of this application. The specific working process of the units and modules in the above system can be referred to the corresponding process in the foregoing method embodiments, and will not be repeated here.
[0078] In summary, this application can improve the efficiency and timeliness of financial statement consolidation, support consolidation calculation based on ERP accounting data, consolidation calculation based on financial statement data, and combinations of these two consolidation methods, support full-level financial statement consolidation of multiple financial consolidation structures such as ownership structure and management structure, support scheduled automatic consolidation and verification of financial statements, and flexibly expand financial consolidation computing power, which can effectively reduce the labor costs of financial consolidation and shorten the reporting cycle of financial consolidation.
[0079] Those skilled in the art will understand that embodiments of this application can be provided as methods, systems, or computer program products. Therefore, this application can take the form of a completely hardware embodiment, a completely software embodiment, or an embodiment combining software and hardware aspects. Furthermore, this application can take the form of a computer program product embodied on one or more computer-usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) containing computer-usable program code.
[0080] It should also be noted that the terms "comprising," "including," or any other variations thereof are intended to cover non-exclusive inclusion, such that a process, method, article, or apparatus that comprises a list of elements includes not only those elements but also other elements not expressly listed, or elements inherent to such process, method, article, or apparatus. Unless otherwise specified, an element defined by the phrase "comprising one..." does not exclude the presence of other identical elements in the process, method, article, or apparatus that includes that element.
[0081] The above are merely embodiments of this application and are not intended to limit the scope of this application. Various modifications and variations can be made to this application by those skilled in the art. Any modifications, equivalent substitutions, improvements, etc., made within the spirit and principles of this application should be included within the scope of the claims of this application.
Claims
1. A method of consolidating financial statements, characterized by, include: Receive a user’s financial statement consolidation instruction, and obtain the consolidation parameters corresponding to the financial statement consolidation instruction, wherein the consolidation parameters include the target consolidation group and the target financial statement category; Determine whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships. If it is determined that the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, determine the target entity corresponding to each target sub-consolidation group and the target financial indicator data of the target financial statement category. Obtain the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity, generate a target financial consolidated sub-report, and merge the target financial indicator data corresponding to each target financial consolidated sub-report according to the preset hierarchical relationship corresponding to the target consolidation group to generate a target financial consolidated report. The target sub-merging group includes: The first category of target sub-merging groups and the second category of target sub-merging groups; The first category of target sub-merging group includes at least one first category of target subject, and the second category of target sub-merging group includes at least one second category of target subject; Wherein, the first category of target entities represents ERP units, and the second category of target entities represents non-ERP units; Identify the target entities corresponding to each target sub-merging group, including: Obtain the preset target entity identifier of the target entity corresponding to each target sub-merging group. If the preset target entity identifier of the current target entity is the first identifier, determine that the current target entity is a first category target entity. If the preset target entity identifier of the current target entity is the second identifier, determine that the current target entity is a second category target entity.
2. The method of claim 1, wherein, The financial statement consolidation instruction includes a user-preset consolidation target time and determines whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, including: The system obtains the current time in real time. If the current time matches the target time of the financial consolidation, it determines whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships.
3. The method of claim 1, wherein, The method further includes: If it is determined that the target consolidation group does not include the target sub-consolidation group, the target entity corresponding to each target consolidation group and the target financial indicator data of the target financial statement category shall be determined. Obtain the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity, and generate a target consolidated financial statement.
4. The method of claim 1, wherein, Obtain the target financial indicator data for each target entity, including: The target financial indicator data corresponding to the first category of target entities is obtained through a preset data model, and the target financial indicator data corresponding to the second category of target entities is obtained through preset financial statements.
5. The method of claim 1, wherein, Obtain the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity to generate a target financial consolidated sub-report, and merge the target financial indicator data corresponding to each target financial consolidated sub-report according to the preset hierarchical relationship corresponding to the target consolidation group to generate a target financial consolidated report, including: Obtain the target financial indicator data corresponding to each first category of target entity, merge the target financial indicator data of all first category of target entities, generate the first target financial consolidated sub-report, and merge the target financial indicator data corresponding to each first target financial consolidated sub-report according to the preset hierarchical relationship corresponding to the target consolidation group, to generate the first initial target financial consolidated report. Obtain the target financial indicator data corresponding to each second category target entity, merge the target financial indicator data of all second category target entities, generate a second target financial consolidation sub-report, and merge the target financial indicator data corresponding to each second target financial consolidation sub-report according to the preset hierarchical relationship corresponding to the target consolidation group to generate a second initial target financial consolidation report. The target financial indicator data in the first initial target financial consolidated statement and the second initial target financial consolidated statement are combined to generate the target financial consolidated statement.
6. The method of claim 1-5, wherein, The method further includes: Determine the number of target subjects and divide the target subjects into at least one target subject set, with each target subject set including at least one target subject. The corresponding computing nodes are determined based on the number of the target subject set. The computing nodes include a first computing node and a second computing node. The number of the first computing nodes corresponds one-to-one with the number of the target subject set. The first computing node merges the target financial indicator data of each target entity in the corresponding target entity set to generate a target financial consolidated sub-report. The second computing node, based on the preset hierarchical relationship corresponding to the target consolidation group, merges the corresponding target financial indicator data in each target financial consolidated sub-report to generate a target financial consolidated report; or The first computing node obtains the target financial indicator data of each target entity in the target entity set, and the second computing node merges the target financial indicator data of each target entity to generate a target financial consolidated report.
7. A financial statement consolidation device applying the financial statement consolidation method according to any one of claims 1 to 6, characterized by The device includes: The instruction receiving module is configured to receive a user’s financial statement consolidation instruction and obtain the consolidation parameters corresponding to the financial statement consolidation instruction. The consolidation parameters include the target consolidation group and the target financial statement category. The data acquisition module is configured to determine whether the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, and if it is determined that the target consolidation group includes multiple target sub-consolidation groups with hierarchical relationships, determine the target entity corresponding to each target sub-consolidation group and the target financial indicator data of the target financial statement category; The data merging module is configured to acquire the target financial indicator data corresponding to each target entity, merge the target financial indicator data of each target entity, generate a target financial consolidated sub-report, and merge the target financial indicator data corresponding to each target financial consolidated sub-report according to the preset hierarchical relationship corresponding to the target consolidation group to generate a target financial consolidated report.
8. A computer readable medium storing a computer program, characterized in that, When the computer program is executed by the processor, it implements the financial statement consolidation method according to any one of claims 1 to 6.
9. A terminal device comprising a memory, a processor, and a computer program stored in the memory and executable on the processor, characterized in that, The processor implements the financial statement merging method of any one of claims 1-6 when executing the computer program.