Informatization accounting archive management method based on digital economy

Abstract

The invention discloses an informatization accounting archive management method based on digital economy, which relates to the technical field of accounting archive management, and comprises the following steps: building a digital accounting archive management system, integrating a financial system and a business system, determining archived accounting archive types including financial statements, invoices and contracts, setting archiving standards, and storing the archived accounting archives in a database; establishing an archiving management table; analyzing financial processes and business processes, identifying key links and information flows, identifying process bottlenecks related to accounting archive management, and carrying out process optimization and integration. By applying a machine learning algorithm and a data analysis technology, accounting archive data is deeply mined and analyzed, rules and trends in the accounting archive data are found, powerful support is provided for financial management and decision making, meanwhile, the functions of automatic classification and anomaly detection can be achieved, the difficulty and cost of manual management are reduced, and the working efficiency is improved. And the efficiency and the quality of file management are obviously improved.

Description

Technical Field

[0001] The present invention relates to the technical field of accounting archive management, and in particular to an information-based accounting archive management method based on the digital economy. Background Art

[0002] With the widespread application of information technologies such as big data, cloud computing, the Internet of Things, and artificial intelligence, the production, operation, and management of enterprises have fully ushered in a wave of digital transformation. This transformation not only optimizes business processes and improves efficiency, but also provides a solid technical foundation for the information management of corporate accounting archives. In the process of digital transformation, accounting archives, as important economic information and historical records of enterprises, their electronic and digital management has become an inevitable trend, which will help to achieve efficient storage, rapid retrieval and convenient sharing of accounting archives, and meet the growing information needs of enterprises.

[0003] In the process of information-based accounting archive management, it is necessary to clarify the scope and requirements of archiving, and comprehensively sort out the internal financial processes and business processes. However, there are still certain limitations in analyzing the development trends and potential risks of accounting archives, and they often focus on the analysis of the technical and process levels, ignoring the comprehensive comparison of the management and service levels, which makes it difficult to effectively reflect the overall effectiveness of information-based accounting archive management. For this reason, this paper proposes an information-based accounting archive management method based on the digital economy. Summary of the invention

[0004] The purpose of the present invention is to provide an information-based accounting archive management method based on the digital economy to solve the problems raised in the above-mentioned background technology.

[0005] In order to solve the above technical problems, the technical solution adopted by the present invention is:

[0006] An information-based accounting archive management method based on digital economy includes the following steps:

[0007] Step 1: Build a digital accounting archive management system, integrate the financial system and business system, clarify the types of accounting archives to be archived, including financial statements, invoices, and contracts, set archiving standards, establish an archiving management table, set a unified format, naming rules, and storage requirements for archived accounting archives, and ensure the consistency and standardization of archiving;

[0008] Step 2: Analyze financial processes and business processes, identify key links and information flows, identify process bottlenecks related to accounting archives management, optimize and integrate processes, and ensure smooth connection between financial processes, business processes and accounting archives management processes;

[0009] Step 3: Based on the analysis results of financial and business processes, identify the patterns and trends in the data, establish a risk prediction model, analyze the development trends and potential risks of accounting files, and provide data support for the company's decision-making;

[0010] Step 4: Based on the risk assessment results, implement corresponding response strategies, including security measures and backup plans, and establish a performance evaluation and improvement mechanism to monitor the system's performance.

[0011] A further improvement of the technical solution of the present invention is that in step 1, the process of establishing the archive management table is:

[0012] Step 101, clearly define the types of accounting files to be filed, including financial statements, invoices and contracts, set filing standards, and unify the formats and naming rules of the types of accounting files to be filed. Financial statements include but are not limited to balance sheets, income statements, and cash flow statements; invoices include but are not limited to input invoices, output invoices, and receipts; contracts include but are not limited to purchase contracts, sales contracts, and lease contracts. Define electronic file formats such as PDF, JPG, Excel, etc. according to file types to ensure compatibility and readability of file formats. Use structured naming methods such as "year - type - serial number - description. file format" to facilitate retrieval and management;

[0013] Step 102, build a digital accounting archive management system based on the ERP system, integrate the financial system and the business system, determine the system interface specifications, achieve seamless integration with the financial system and the business system, and ensure smooth data transmission between different systems;

[0014] Step 103, deploy the digital accounting archive management system in the production environment, collect existing paper and electronic accounting archive materials, convert the collected accounting archive materials into electronic format according to the archiving standard, and migrate them to the digital accounting archive management system, configure the system interface, ensure that data can automatically flow from the financial and business systems to the digital accounting archive management system, and reduce manual intervention;

[0015] Step 104, data processing is performed on the collected accounting archive data, accounting archive metadata and its attachment files are classified and assembled, data information is encrypted, plate file format conversion is performed, and file grouping and archiving are completed to form an orderly accounting archive library;

[0016] Step 105, create an archive management table to record the metadata of each accounting file, including document type, creation date, and archive location, and set the index information of the accounting file to ensure that all file information is accurately recorded.

[0017] A further improvement of the technical solution of the present invention is that in step 2, the process of identifying the bottleneck of the process related to accounting archive management is:

[0018] Step 201, analyze the key links of the financial process, which include cost accounting, general ledger processing, financial statement preparation, tax processing and fund management, and record the flow path of financial information between different links, identify the nodes of information input and output, and determine the decision points and waiting time. Among them, cost accounting involves the collection and allocation of raw materials, labor, manufacturing expenses, etc., which is the basis for determining product costs. General ledger processing is used to aggregate the data of various classified accounts into the general ledger to ensure the accuracy and completeness of the data. Financial statement preparation is used to prepare balance sheets, income statements, cash flow statements, etc. based on general ledger data to reflect the financial status and operating results of the enterprise. Tax processing includes tax declaration, tax payment, tax planning, etc. to ensure that the enterprise complies with tax laws. Fund management involves the raising, use, allocation and monitoring of funds to ensure the safety and effective use of enterprise funds.

[0019] Step 202, analyze the key links of the business process, which include the procurement process, production process and sales process, and record the procurement information, production information and sales information between the key links and mark them. The procurement process involves supplier selection, purchase order generation, receiving goods into the warehouse, etc., to ensure that the enterprise obtains the required materials. The production process includes production plan formulation, raw material collection, production and processing, finished product warehousing, etc., to realize product production. The sales process involves customer development, sales order processing, delivery and outbound delivery, payment collection, etc., to realize product sales and fund recovery.

[0020] Step 203, identify and analyze the collected information of each link of the financial process, analyze the time consumption and processing problems of each link, compare the standard completion time and actual completion time of each link, identify the time consumption bottleneck of accounting file management, and find the links of delay, duplication of work and information loss, obtain the financial decision index, and comprehensively evaluate the efficiency of the financial process;

[0021] Step 204, identifying and analyzing the collected information of each link of the business process, analyzing the difference between the actual result and the standard result of each link, and analyzing the delay time of each link and the time loss caused by repeated work or information loss, obtaining the business decision index, and comprehensively identifying whether each link meets the expected standard and the delay and efficiency loss links in the business process;

[0022] Step 205, based on the identification and analysis results, uniformly apply the filing standards of the digital accounting archive management system, optimize and integrate the process, and reduce the waiting time between each link.

[0023] A further improvement of the technical solution of the present invention is that the calculation formula of the financial decision index is:

[0024]

[0025] Among them, FDI is the financial decision index, n is the number of key links in the financial process, S i is the standard completion time of the ith link in the financial process, that is, the time required to complete the link under standard conditions, T i is the actual time consumed by the i-th link of the financial process, that is, the time actually spent on completing the link, D i is the delay time of the ith link in the financial process. If there is a delay, it means the part of the actual completion time that exceeds the standard time. R i is the cost caused by duplicate work or information loss in the ith link of the financial process, (S i -T i ) represents the difference between the standard time and the actual time of each link, reflecting the efficiency of the process. For balancing delay time D i and the cost of duplicate work or information loss R i Impact on the overall index.

[0026] A further improvement of the technical solution of the present invention is that the calculation formula of the business decision index is:

[0027]

[0028] Among them, BDI is the business decision index, m is the number of key links in the business process, O j is the actual output or result of the jth link in the business process, S j is the standard output or expected result of the jth link in the business process, D j is the delay time of the jth link in the business process, L j is the time loss caused by repeated work or information loss in the jth link of the business process, O j Represents the actual output or result, which can be the number of products produced, the amount of materials purchased, or the number of sales orders. j Represents standard or expected output, which is the goal set by the enterprise based on historical data or industry standards. j represents the delay time, that is, the part of the actual completion time that exceeds the expected time, L j Represents time lost due to process problems, such as duplication of work or loss of information.

[0029] A further improvement of the technical solution of the present invention is that in step 3, the process of establishing the risk prediction model is:

[0030] Step 301, extracting financial process data and business process data, wherein the financial process data includes data of each link of cost accounting, general ledger processing, financial statement preparation, tax processing, and fund management, and the business process data includes data of key links of procurement process, production process, and sales process, and collating historical data in accounting files, including financial statements, accounting vouchers, and account book records, to ensure the integrity and accuracy of the data;

[0031] Step 302: clean the extracted financial process data and business process data, remove duplicate, erroneous, and incomplete data, and pre-process the cleaned data, including data standardization, normalization, dimensionality reduction, etc., to facilitate subsequent analysis;

[0032] Step 303, using statistical methods and machine learning algorithms to detect abnormal values ​​and abnormal patterns in financial process data and business process data, identify potential risk points, and establish a risk prediction model based on the cleaned and preprocessed data;

[0033] Step 304, according to the risk prediction model combined with the financial decision index and the business decision index, a risk assessment coefficient is obtained, and different risk levels are divided according to the severity of the risk of accounting file management, namely low risk level, medium risk level and high risk level, and corresponding risk assessment thresholds are set for different risk levels;

[0034] Step 305, apply the risk prediction model to predict the development trend of accounting files, including the change trend of financial statements and the change trend of costs and expenses, and combine the trend prediction results with the actual situation to evaluate the potential risks in the accounting files and determine the potential risk points and risk levels.

[0035] A further improvement of the technical solution of the present invention is that the calculation formula of the risk assessment coefficient is:

[0036]

[0037] Among them, R is the risk assessment coefficient, FDI t and BDI t are the decision indexes of the t-th financial process and business process, respectively; z is the total number of process links evaluated, z = n + m; T is the standard sum of all processes, indicating the benchmark value of risk assessment; S is the standard deviation in a single process, measuring the volatility of the decision index of each process; F std and B std are the standard decision indexes for financial processes and business processes, respectively, as a comparison benchmark, L is the risk attenuation constant, which is used to control the attenuation rate of the exponential function, and F std，t is the standard decision index of the t-th financial process, B std，tis the standard decision index of the t-th business process, DI t is the decision index of the t-th process, which can be FDI t or BDI t , is the average of all decision indices, and exp is an exponential function used to simulate the cumulative effect of risk decay over time and / or quantity.

[0038] A further improvement of the technical solution of the present invention is that: the multiple risk levels correspond to multiple risk assessment thresholds, wherein the risk assessment thresholds include an upper threshold and a lower threshold;

[0039] The multiple risk levels and the multiple risk assessment thresholds satisfy the following relationship:

[0040] Low risk level R>R d ;

[0041] Medium risk level R g <R≤R d ;

[0042] High risk level R≤R g ;

[0043] Among them, R is the risk assessment coefficient, R d is the lower threshold corresponding to the low risk level and the upper threshold corresponding to the medium risk level, R g The lower threshold corresponding to the medium risk level and the upper threshold corresponding to the high risk level.

[0044] A further improvement of the technical solution of the present invention is that in step 4, the process of implementing the corresponding response strategy according to the risk assessment result is:

[0045] Step 401, comprehensively analyzing the financial decision index and the business decision index, combined with the risk assessment coefficient, quantitatively assessing the risk level of each process link, and dividing the risk level of the process link into three levels: low, medium, and high according to the assessment results, and conducting in-depth analysis on the links with high risk levels to identify key risk points that may lead to serious consequences;

[0046] Step 402, based on the risk level and key risk points, formulate corresponding response measures for each process link, formulate emergency response plans for high-risk links, including rapid response measures, resource allocation and emergency processes when risks occur, and formulate preventive measures for medium and low-risk links, such as process optimization, increased monitoring frequency, and improved personnel training;

[0047] Step 403, formulate a regular backup plan based on the importance and update frequency of the data, and store the backup data in geographically separated locations to prevent data loss caused by local catastrophic events, and regularly perform verification and recovery tests on the backup data to ensure the integrity and availability of the backup data;

[0048] Step 404, set key performance indicators to evaluate system performance, covering the system's response time, throughput, error rate, and resource utilization, conduct in-depth analysis of the performance evaluation results, find out the root causes of performance problems, and formulate specific improvement measures based on the problem diagnosis results.

[0049] Due to the adoption of the above technical solution, the present invention has the following technical advances compared with the prior art:

[0050] 1. The present invention provides an information-based accounting archive management method based on the digital economy. By applying machine learning algorithms and data analysis techniques, the accounting archive data is deeply mined and analyzed to discover the laws and trends therein, providing strong support for financial management and decision-making. At the same time, it can also realize the functions of automatic classification and anomaly detection, reducing the difficulty and cost of manual management and significantly improving the efficiency and quality of archive management.

[0051] 2. The present invention provides an information-based accounting archive management method based on the digital economy. By adopting digital technology and automation tools, the efficiency of data processing is greatly improved. The information method can realize functions such as rapid data entry and automatic classification, significantly reduce manual intervention, and reduce the error rate. At the same time, digital technology can also automatically perform data verification and error prompts to ensure the accuracy and completeness of accounting archive data, providing a solid data foundation for corporate financial management and helping companies make more accurate decisions. BRIEF DESCRIPTION OF THE DRAWINGS

[0052] In order to more clearly illustrate the embodiments of the present application or the technical solutions in the prior art, the drawings required for use in the embodiments will be briefly introduced below. Obviously, the drawings described below are only some embodiments recorded in the present invention. For ordinary technicians in this field, other drawings can also be obtained based on these drawings.

[0053] Figure 1 is a flow chart of the method of the present invention;

[0054] Figure 2 A flow chart for identifying process bottlenecks related to accounting records management for the present invention;

[0055] Figure 3 The figure is a flow chart for establishing the risk prediction model of the present invention. DETAILED DESCRIPTION

[0056] In order to make the purpose, technical solution and advantages of the embodiments of the present invention clearer, the technical solution in the embodiments of the present invention will be clearly and completely described below in conjunction with the drawings in the embodiments of the present invention. Obviously, the described embodiments are part of the embodiments of the present invention, not all of the embodiments. Based on the embodiments of the present invention, all other embodiments obtained by ordinary technicians in this field without creative work are within the scope of protection of the present invention.

[0057] Embodiment 1, as Figure 1 , Figure 2 As shown, the present invention provides an information-based accounting archive management method based on the digital economy, comprising the following steps:

[0058] Step 1: Build a digital accounting archive management system, integrate the financial system and business system, clarify the types of accounting archives to be archived, including financial statements, invoices, and contracts, set archiving standards, establish an archiving management table, set a unified format, naming rules and storage requirements for archived accounting archives, ensure the consistency and standardization of archiving, clarify the types of accounting archives to be archived, including financial statements, invoices and contracts, set archiving standards, and unify the formats and naming rules of archived accounting archive types. Among them, financial statements include but are not limited to balance sheets, income statements, and cash flow statements; invoices include but are not limited to input invoices, output invoices, and receipts; contracts include but are not limited to purchase contracts, sales contracts, and lease contracts. Define electronic file formats according to the file type, such as PDF, JPG, Excel, etc. l, etc., ensure the compatibility and readability of the file format, adopt a structured naming method, such as "year-type-serial number-description.file format", to facilitate retrieval and management, build a digital accounting archive management system based on the ERP system, and integrate the financial system and business system, determine the system interface specifications, achieve seamless integration with the financial system and business system, ensure the smooth transmission of data between different systems, deploy the digital accounting archive management system in the production environment, collect existing paper and electronic accounting archive materials, convert the collected accounting archive materials into electronic format according to the archiving standards, and migrate them to the digital accounting archive management system, configure the system interface, ensure that data can automatically flow from the financial and business systems to the digital accounting archive management system, reduce manual intervention, process the collected accounting archive materials, classify and assemble accounting archive metadata and its attachments, and encrypt data information, perform plate file format conversion, complete file grouping and archiving, form an orderly accounting archive library, create an archiving management table, record the metadata of each accounting archive, including document type, creation date, and archiving location, and set the index information of the accounting archive to ensure that all archive information is accurately recorded;

[0059] Step 2: Analyze the financial process and business process, identify key links and information flows, identify process bottlenecks related to accounting archives management, optimize and integrate processes, ensure the smooth connection of financial processes, business processes and accounting archives management processes, analyze the key links of the financial process, which include cost accounting, general ledger processing, financial statement preparation, tax processing and fund management, and record the flow path of financial information between different links, identify the nodes of information input and output, and determine the decision points and waiting time. Among them, cost accounting involves the collection and allocation of raw materials, labor, manufacturing expenses, etc., which is to determine The basis of product cost, general ledger processing is used to aggregate the data of each ledger into the general ledger to ensure the accuracy and completeness of the data, financial statement preparation is used to prepare balance sheets, income statements, cash flow statements, etc. based on the general ledger data to reflect the financial status and operating results of the enterprise, tax processing includes tax declaration, tax payment, tax planning, etc., to ensure that the enterprise complies with tax laws, fund management involves the raising, use, allocation and monitoring of funds to ensure the safety and effective use of enterprise funds, analyze the key links of the business process, which include procurement process, production process and sales process, and record the key links between each key link The procurement information, production information and sales information are marked. Among them, the procurement process involves supplier selection, purchase order generation, receiving and warehousing, etc., to ensure that the company obtains the required materials. The production process includes production plan formulation, raw material collection, production and processing, finished product warehousing, etc., to realize product production. The sales process involves customer development, sales order processing, delivery and collection, etc., to realize product sales and capital recovery. The collected information of each link of the financial process is identified and analyzed, the time consumption and processing problems of each link are analyzed, the standard completion time and actual completion time of each link are compared, the time consumption bottleneck of accounting archive management is identified, and the links of delay, duplication of work and information loss are found to obtain the financial decision index, and the efficiency of the financial process is comprehensively evaluated. The information of each link of the collected business process is identified and analyzed, the difference between the actual results and standard results of each link is analyzed, and the delay time of each link and the time loss caused by duplication of work or information loss are analyzed to obtain the business decision index. Comprehensively identify whether each link meets the expected standards and the delay and efficiency loss links in the business process. Based on the identification and analysis results, the archiving standards of the digital accounting archive management system are uniformly applied to optimize and integrate the process and reduce the waiting time between each link;

[0060] Furthermore, the calculation formula of the financial decision index is:

[0061]

[0062] Among them, FDI is the financial decision index, n is the number of key links in the financial process, S iis the standard completion time of the ith link in the financial process, that is, the time required to complete the link under standard conditions, T i is the actual time consumed by the i-th link of the financial process, that is, the time actually spent on completing the link, D i is the delay time of the ith link in the financial process. If there is a delay, it means the part of the actual completion time that exceeds the standard time. R i is the cost caused by duplicate work or information loss in the ith link of the financial process, (S i -T i ) represents the difference between the standard time and the actual time of each link, reflecting the efficiency of the process.

[0063] For balancing delay time D i and the cost of duplicate work or information loss R i The impact on the overall index; it should be noted that FDI is a positive number, indicating that T i Less than or equal to standard time S i , and the ratio of delay cost to repeated work cost is within a controllable range. The larger the FDI value, the higher the process efficiency. By monitoring the changing trend of FDI, we can identify the improvement points and potential risks in the process and make financial decisions.

[0064] Furthermore, the calculation formula of the business decision index is:

[0065]

[0066] Among them, BDI is the business decision index, m is the number of key links in the business process, O j is the actual output or result of the jth link in the business process, S j is the standard output or expected result of the jth link in the business process, D j is the delay time of the jth link in the business process, L j is the time loss caused by repeated work or information loss in the jth link of the business process, O j Represents the actual output or result, which can be the number of products produced, the amount of materials purchased, or the number of sales orders. j Represents standard or expected output, which is the goal set by the enterprise based on historical data or industry standards. j represents the delay time, that is, the part of the actual completion time that exceeds the expected time, L j Represents the time loss caused by process problems, such as duplication of work or loss of information; it should be noted that by analyzing O j and S j Differences in the process of identifying whether each link has reached the expected standard, using D j and Lj To identify delays and efficiency loss in the process, and based on the results of BDI, optimize the process, reduce delays and duplication of work, and improve the accuracy and efficiency of information transmission;

[0067] Step 3: Based on the analysis results of financial and business processes, identify the patterns and trends in the data, establish a risk prediction model, analyze the development trends and potential risks of accounting files, and provide data support for the company's decision-making;

[0068] Step 4: Based on the risk assessment results, implement corresponding response strategies, including security measures and backup plans, and establish a performance evaluation and improvement mechanism to monitor the system's performance.

[0069] Embodiment 2, as Figure 3 As shown, based on Example 1, the present invention provides a technical solution: Preferably, in step 3, the process of establishing the risk prediction model is:

[0070] Extract financial process data and business process data, where financial process data includes data from cost accounting, general ledger processing, financial statement preparation, tax processing, and fund management, and business process data includes data from key links of procurement process, production process, and sales process, and organize historical data in accounting archives, including financial statements, accounting vouchers, and bookkeeping records to ensure data integrity and accuracy, clean the extracted financial process data and business process data, remove duplicate, erroneous, and incomplete data, and pre-process the cleaned data, including data standardization, normalization, dimensionality reduction, etc., to facilitate subsequent analysis, and use statistical methods and machine learning algorithms to detect financial process data and business Abnormal values ​​and abnormal patterns in process data, identify potential risk points, and establish a risk prediction model based on the cleaned and pre-processed data. According to the risk prediction model, the financial decision index and the business decision index are combined to obtain the risk assessment coefficient, and different risk levels are divided according to the severity of the risk of accounting file management, which are low risk level, medium risk level and high risk level, respectively. The corresponding risk assessment thresholds are set for different risk levels, and the risk prediction model is used to predict the development trend of accounting files, including the change trend of financial statements and the change trend of cost and expenses. Combined with the trend prediction results and the actual situation, the potential risks in the accounting files are evaluated to determine the potential risk points and risk levels;

[0071] Furthermore, the calculation formula of the risk assessment coefficient is:

[0072]

[0073] Among them, R is the risk assessment coefficient, FDI t and BDI tare the decision indexes of the t-th financial process and business process, respectively; z is the total number of process links evaluated, z = n + m; T is the standard sum of all processes, indicating the benchmark value of risk assessment; S is the standard deviation in a single process, measuring the volatility of the decision index of each process; F std and B std are the standard decision indexes for financial processes and business processes, respectively, as a comparison benchmark, L is the risk attenuation constant, which is used to control the attenuation rate of the exponential function, and F std，t is the standard decision index of the t-th financial process, B std，t is the standard decision index of the t-th business process, DI t is the decision index of the t-th process, which can be FDI t or BDI t , is the average value of all decision indices, and exp is an exponential function used to simulate the cumulative effect of risk attenuation over time and / or quantity. It should be noted that the trend of R changes with the implementation of process improvements and management measures. The smaller the value of R, the greater the risk.

[0074] Furthermore, the multiple risk levels correspond to multiple risk assessment thresholds, wherein the risk assessment threshold includes an upper threshold and a lower threshold;

[0075] Multiple risk levels and multiple risk assessment thresholds satisfy the following relationship:

[0076] Low risk level R>R d ;

[0077] Medium risk level R g <R≤R d ;

[0078] High risk level R≤R g ;

[0079] Among them, R is the risk assessment coefficient, R d is the lower threshold corresponding to the low risk level and the upper threshold corresponding to the medium risk level, R g The lower threshold corresponding to the medium risk level and the upper threshold corresponding to the high risk level;

[0080] In step 4, the process of implementing corresponding response strategies based on the risk assessment results is as follows:

[0081] Comprehensively analyze the financial decision index and business decision index, combine with the risk assessment coefficient, and conduct a quantitative assessment of the risk level of each process link. According to the assessment results, the risk level of the process links is divided into three levels: low, medium and high. Conduct in-depth analysis of the high-risk level links to identify the key risk points that may lead to serious consequences. Based on the risk level and key risk points, formulate corresponding response measures for each process link. Formulate emergency response plans for high-risk level links, including rapid response measures, resource allocation and emergency processes when risks occur. Formulate preventive measures for medium and low risk level links, such as process optimization, increase monitoring frequency, improve personnel training, etc. According to the importance and update frequency of data, formulate regular backup plans, and store backup data in geographically separated locations to prevent data loss caused by local catastrophic events. Regularly verify and restore the backup data to ensure the integrity and availability of the backup data. Set key performance indicators to evaluate system performance, covering the system's response time, throughput, error rate, and resource utilization. Conduct in-depth analysis of the performance evaluation results to find out the root causes of performance problems, and formulate specific improvement measures based on the problem diagnosis results.

[0082] The above is only a specific implementation of the present application, but the protection scope of the present application is not limited thereto. Any person skilled in the art who is familiar with the present technical field can easily think of changes or substitutions within the technical scope disclosed in the present application, which should be included in the protection scope of the present application. Therefore, the protection scope of the present application should be based on the protection scope of the claims.

Claims

1. An information-based accounting archive management method based on the digital economy, characterized by: The following steps are involved: Step 1: Build a digital accounting archive management system, integrate the financial system and business system, clarify the types of accounting archives to be archived, including financial statements, invoices, and contracts, set archiving standards, and establish an archiving management table; Step 2: Analyze financial and business processes, identify key links and information flows, identify process bottlenecks related to accounting archives management, and optimize and integrate processes; Step 3: Based on the analysis results of financial and business processes, identify patterns and trends in the data, establish risk prediction models, and analyze the development trends and potential risks of accounting files; Step 4: Implement corresponding response strategies based on the risk assessment results, establish a performance evaluation and improvement mechanism, and monitor the effectiveness of the system.

2. According to the information-based accounting archive management method based on the digital economy as described in claim 1, it is characterized by: In step 1, the process of establishing the archive management table is as follows: Step 101, clarify the types of accounting files to be filed, including financial statements, invoices and contracts, and set filing standards to unify the formats and naming rules of the types of accounting files to be filed; Step 102, building a digital accounting archive management system based on the ERP system, and integrating the financial system and the business system; Step 103, deploying the digital accounting archive management system in the production environment, collecting existing paper and electronic accounting archive materials, converting the collected accounting archive materials into electronic format according to the archiving standard, and migrating them to the digital accounting archive management system; Step 104, data processing is performed on the collected accounting archive data, accounting archive metadata and its attachment files are classified and assembled, data information is encrypted, plate file format conversion is performed, and file grouping and archiving are completed to form an orderly accounting archive library; Step 105, create an archive management table to record the metadata of each accounting file, including the document type, creation date, and archive location, and set the index information of the accounting file.

3. According to the information-based accounting archive management method based on the digital economy as claimed in claim 2, it is characterized by: In step 2, the process of identifying bottlenecks in the process related to accounting archives management is as follows: Step 201, analyzing the key links of the financial process, including cost accounting, general ledger processing, financial statement preparation, tax processing and fund management, and recording the flow path of financial information between different links, identifying the nodes of information input and output, and determining the decision points and waiting time; Step 202, analyzing the key links of the business process, which include the procurement process, production process and sales process, and recording and marking the procurement information, production information and sales information between the key links; Step 203, identify and analyze the collected information of each link of the financial process, analyze the time consumption and processing problems of each link, compare the standard completion time and actual completion time of each link, identify the time consumption bottleneck of accounting file management, and find the links of delay, duplication of work and information loss, obtain the financial decision index, and comprehensively evaluate the efficiency of the financial process; Step 204, identifying and analyzing the collected information of each link of the business process, analyzing the difference between the actual result and the standard result of each link, and analyzing the delay time of each link and the time loss caused by repeated work or information loss, obtaining the business decision index, and comprehensively identifying whether each link meets the expected standard and the delay and efficiency loss links in the business process; Step 205, based on the identification and analysis results, uniformly apply the filing standards of the digital accounting archive management system to optimize and integrate the process.

4. According to claim 3, the method for managing accounting archives based on the digital economy is characterized by: The calculation formula of the financial decision index is: Among them, FDI is the financial decision index, n is the number of key links in the financial process, S i is the standard completion time of the ith link in the financial process, T i is the actual time consumed in the i-th stage of the financial process, D i is the delay time of the ith link in the financial process, R i The cost caused by duplicate work or information loss in the i-th link of the financial process.

5. According to claim 4, the method for managing accounting archives based on the digital economy is characterized by: The calculation formula of the business decision index is: Among them, BDI is the business decision index, m is the number of key links in the business process, O j is the actual output or result of the jth link in the business process, S j is the standard output or expected result of the jth link in the business process, D j is the delay time of the jth link in the business process, L j It is the time loss caused by duplication of work or information loss in the jth link of the business process.

6. The method for managing accounting archives based on the digital economy according to claim 5 is characterized by: In step 3, the process of establishing the risk prediction model is as follows: Step 301, extracting financial process data and business process data, wherein the financial process data includes data of cost accounting, general ledger processing, financial statement preparation, tax processing, and fund management, and the business process data includes data of key links of procurement process, production process, and sales process, and collating historical data in accounting files, including financial statements, accounting vouchers, and account book records; Step 302, clean the extracted financial process data and business process data, and pre-process the cleaned data; Step 303, using statistical methods and machine learning algorithms to detect abnormal values ​​and abnormal patterns in financial process data and business process data, identify potential risk points, and establish a risk prediction model based on the cleaned and preprocessed data; Step 304, according to the risk prediction model combined with the financial decision index and the business decision index, a risk assessment coefficient is obtained, and different risk levels are divided according to the severity of the risk of accounting file management, namely low risk level, medium risk level and high risk level, and corresponding risk assessment thresholds are set for different risk levels; Step 305, apply the risk prediction model to predict the development trend of accounting files, including the change trend of financial statements and the change trend of costs and expenses, and combine the trend prediction results with the actual situation to evaluate the potential risks in the accounting files and determine the potential risk points and risk levels.

7. The method for managing accounting archives based on the digital economy according to claim 6 is characterized by: The calculation formula of the risk assessment coefficient is: Among them, R is the risk assessment coefficient, FDI t and BDI t are the decision indexes of the t-th financial process and business process, respectively; z is the total number of process links evaluated, z = n + m; T is the standard sum of all processes, indicating the benchmark value of risk assessment; S is the standard deviation in a single process, and F std and B std are the standard decision indexes for financial processes and business processes, L is the risk attenuation constant, and F std，t is the standard decision index of the t-th financial process, B std，t is the standard decision index of the t-th business process, DI t is the decision index of the tth process, is the average value of all decision indices.

8. The method for managing accounting archives based on the digital economy according to claim 7 is characterized by: The plurality of risk levels correspond to the plurality of risk assessment thresholds, wherein the risk assessment thresholds include an upper threshold and a lower threshold; The multiple risk levels and the multiple risk assessment thresholds satisfy the following relationship: Low risk level R>R d ; Medium risk level R g <R≤R d ; High risk level R≤R g ; Among them, R is the risk assessment coefficient, R d is the lower threshold corresponding to the low risk level and the upper threshold corresponding to the medium risk level, R g The lower threshold corresponding to the medium risk level and the upper threshold corresponding to the high risk level.

9. The method for managing accounting archives based on the digital economy according to claim 8 is characterized by: In step 4, the process of implementing corresponding response strategies according to the risk assessment results is as follows: Step 401, comprehensively analyzing the financial decision index and the business decision index, combined with the risk assessment coefficient, quantitatively assessing the risk level of each process link, and dividing the risk level of the process link into three levels: low, medium, and high according to the assessment results, and conducting in-depth analysis on the links with high risk levels to identify key risk points that may lead to serious consequences; Step 402, based on the risk level and key risk points, formulate corresponding response measures for each process link; Step 403, formulate a regular backup plan based on the importance and update frequency of the data, store the backup data in geographically separated locations, and regularly perform verification and recovery tests on the backup data; Step 404, set key performance indicators to evaluate system performance, covering the system's response time, throughput, error rate, and resource utilization, conduct in-depth analysis of the performance evaluation results, find out the root causes of performance problems, and formulate specific improvement measures based on the problem diagnosis results.

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