A method, system and processor for auditing financial transactions in the power industry

Abstract

The embodiment of the present invention provides a method, system and processor for auditing financial transactions in the electric power industry, and belongs to the technical field of the electric power industry. The audit method includes: obtaining a list of accounting vouchers and the original data of financial transactions of suppliers within a specified period; screening the original data of financial transactions according to the rule that "the debit and credit sides of accounts payable or accounts receivable occur at the same time, and the suppliers are inconsistent" to obtain the relationship information of the accounting vouchers to be identified and the suppliers; identifying the relationship information of the accounting vouchers to be identified and the suppliers through an improved social network analysis algorithm to obtain a relationship graph; iteratively optimizing the relationship graph, and obtaining the target supplier according to the iteratively optimized relationship graph. The audit method can mine and analyze the association rules of suppliers in the transaction data of transactions to identify key nodes and abnormal transaction relationships.

Description

Technical Field

[0001] The present invention relates to the technical field of electric power industry, and in particular to an audit method, system and processor for financial transactions in the electric power industry. Background Art

[0002] "Unfounded adjustment of accounts receivable" refers to the arbitrary adjustment of accounts receivable, accounts payable and other current accounts of an enterprise without sufficient reasons or evidence. This behavior may lead to distortion of the company's financial information and affect the company's financial status and operating results. It is a link that requires strict attention and review in financial auditing. By strengthening audit supervision, improving financial management systems and improving the quality of financial personnel, the management of accounts receivable can be standardized, the accuracy and reliability of financial information can be improved, and the healthy development and legitimate rights and interests of the enterprise can be protected. In order to effectively curb this behavior, it is crucial to establish an effective audit model to effectively audit and supervise the behavior of adjusting accounts receivable without basis. Summary of the invention

[0003] The purpose of the embodiments of the present invention is to provide a method, system and processor for auditing financial accounts receivable in the power industry. The audit method can mine and analyze the association rules of suppliers in accounts receivable transaction data to identify key nodes and abnormal transaction relationships.

[0004] In order to achieve the above-mentioned purpose, an embodiment of the present invention provides a method for auditing financial transactions in the power industry, the auditing method comprising:

[0005] Obtain a list of accounting vouchers and the original data of financial transactions of suppliers within a specified period;

[0006] The original data of financial transactions are screened according to the rule that "the debit and credit sides of accounts payable or accounts receivable occur at the same time, and the suppliers are inconsistent" to obtain the accounting vouchers to be identified and the relationship information of the suppliers;

[0007] By improving the social network analysis algorithm, the relationship information of the accounting vouchers and suppliers to be identified is identified to obtain a relationship graph;

[0008] The relationship diagram is iteratively optimized, and the target supplier is obtained according to the iteratively optimized relationship diagram.

[0009] Optionally, the relationship information between the accounting voucher to be identified and the supplier includes: voucher number, accounting date, line item number, (accounts payable / accounts receivable) subject, debit and credit direction, amount, supplier or customer number and name, and summary.

[0010] Optionally, the relationship information of the accounting voucher to be identified and the supplier is identified by improving the social network analysis algorithm to obtain a relationship graph, including:

[0011] Obtain the accounting voucher to be identified and the relationship information of the supplier;

[0012] Suppliers are recorded as nodes, and the financial transaction records between suppliers are recorded as edges;

[0013] Setting the number interval of edges between the suppliers;

[0014] Get the number of edges between suppliers in the specified number interval;

[0015] The distance between the suppliers is calculated according to formula (1):

[0016]

[0017] Where D represents the distance between suppliers, d represents the ideal distance, K represents the number of edges between suppliers, (k min ,k max ) represents a quantity interval;

[0018] A relationship graph is constructed based on the distances and number of edges between the obtained suppliers.

[0019] Optionally, the relationship graph is iteratively optimized, and a target supplier is obtained according to the iteratively optimized relationship graph, including:

[0020] Obtain the relationship and distance between all nodes in the relationship graph;

[0021] According to the relationship and distance between all nodes in the relationship graph, the attraction and repulsion between two nodes are calculated by formula (2):

[0022]

[0023] Among them, F X Indicates attraction, F P represents the repulsive force, a X represents the attraction constant, a P represents the repulsive force constant;

[0024] calculating a total force at each node based on the attractive and repulsive forces;

[0025] updating the position of the node according to the total force and applying damping during the updating process to stabilize the position of the node;

[0026] After the position of the node is updated, the step of obtaining the relationship and distance between all nodes in the relationship graph is returned until the number of iterations reaches a threshold, and the relationship and distance between all nodes in the final relationship graph are obtained.

[0027] Optionally, the relationship graph is iteratively optimized, and a target supplier is obtained according to the iteratively optimized relationship graph, including:

[0028] Obtain information of the supplier in the iterated relationship graph;

[0029] The degree centrality of each supplier is obtained according to formula (3):

[0030] CD(v)=|N(v) / (N-1), formula (3)

[0031] Among them, CD(v) represents the degree centrality of node v, N(v) represents the set of nodes directly connected to node v, and N represents the total number of nodes;

[0032] According to the obtained degree centrality value of each supplier, suppliers whose degree centrality value is greater than a preset threshold are obtained as the first candidate target suppliers.

[0033] Optionally, the relationship graph is iteratively optimized, and a target supplier is obtained according to the iteratively optimized relationship graph, including:

[0034] Obtaining the shortest path lengths between all nodes in the relationship graph to obtain a distance matrix;

[0035] According to formula (4), the sum of the shortest path lengths from a node to all other nodes is calculated:

[0036] sum(v)=Σ(dist[v][i]), formula (4)

[0037] Where sum(v) represents the sum of the shortest path lengths from node v to all other nodes, dist[v][i] represents the shortest path length from node v to node i, i∈V, and i≠v, and V represents the total number of nodes;

[0038] The sum of the shortest path lengths is normalized to obtain the closeness centrality of each node;

[0039] According to the closeness centrality value of each node, suppliers whose closeness centrality value is greater than a preset threshold are obtained as second candidate target suppliers.

[0040] Optionally, the relationship graph is iteratively optimized, and a target supplier is obtained according to the iteratively optimized relationship graph, including:

[0041] Acquire the first candidate target supplier and the second candidate target supplier;

[0042] Finding duplicate suppliers between the first candidate target supplier and the second candidate target supplier;

[0043] The overlapping suppliers between the first candidate target supplier and the second candidate target supplier are taken as target suppliers.

[0044] On the other hand, the present invention also provides a power industry financial transactions audit system, the audit system comprising:

[0045] Data acquisition module, used to obtain the accounting voucher list and the original data of the supplier's financial transactions;

[0046] The data processing module is used to execute the above-mentioned method for auditing financial transactions in the power industry based on the accounting voucher list and the original data of the financial transactions of the supplier.

[0047] On the other hand, the present invention further provides a processor for running a program, wherein the program, when run, is used to execute: a method for auditing financial transactions in the power industry as described above.

[0048] Through the above technical scheme, the present invention provides an audit method, system and processor for financial transactions in the power industry, which obtains the original data of financial transactions of accounting vouchers and suppliers within a specified period, and then filters the original data of financial transactions according to the rule that "the debit and credit sides of accounts payable or accounts receivable occur at the same time, and the suppliers are inconsistent" to obtain the relationship information of the accounting vouchers to be identified and the suppliers. After obtaining the relationship information of the accounting vouchers to be identified and the suppliers, the relationship between the accounting vouchers to be identified and the suppliers can be identified by improving the social network analysis algorithm to obtain a relationship graph. After obtaining the relationship graph, the relationship graph can be iteratively optimized, and then the target supplier can be obtained based on the optimized relationship graph. The audit method can mine and analyze the association rules of suppliers in the transaction data of transactions to identify key nodes and abnormal transaction relationships.

[0049] Other features and advantages of the embodiments of the present invention will be described in detail in the subsequent detailed description. BRIEF DESCRIPTION OF THE DRAWINGS

[0050] The accompanying drawings are used to provide a further understanding of the embodiments of the present invention and constitute a part of the specification. Together with the following specific implementations, they are used to explain the embodiments of the present invention, but do not constitute a limitation on the embodiments of the present invention. In the accompanying drawings:

[0051] Figure 1 It is a flow chart of a method for auditing financial transactions in the power industry according to an embodiment of the present invention;

[0052] Figure 2 It is a flow chart of obtaining a relationship diagram of a method for auditing financial transactions in the power industry according to an embodiment of the present invention;

[0053] Figure 3 It is a first flow chart of obtaining a target supplier of a method for auditing financial transactions in the power industry according to an embodiment of the present invention;

[0054] Figure 4 A second flow chart of obtaining a target supplier of a method for auditing financial transactions in the power industry according to an embodiment of the present invention;

[0055] Figure 5 A third flow chart of obtaining a target supplier of a method for auditing financial transactions in the power industry according to an embodiment of the present invention;

[0056] Figure 6 This is a fourth flow chart of obtaining a target supplier of a method for auditing financial transactions in the power industry according to an embodiment of the present invention;

[0057] Figure 7 It is a node diagram of a part of an example of social network analysis of a method for auditing financial transactions in the power industry according to an embodiment of the present invention. DETAILED DESCRIPTION

[0058] The specific implementation of the embodiment of the present invention is described in detail below in conjunction with the accompanying drawings. It should be understood that the specific implementation described here is only used to illustrate and explain the embodiment of the present invention, and is not used to limit the embodiment of the present invention.

[0059] It should be noted that the acquisition, transmission, storage, use, and processing of data in the technical solution of this application are in compliance with the relevant provisions of national laws and regulations. In the embodiments of this application, some existing solutions in the industry such as certain software, components, and models may be mentioned, which should be considered as exemplary. Their purpose is only to illustrate the feasibility of implementing the technical solution of this application, but it does not mean that the applicant has or will necessarily use the solution.

[0060] Figure 1 The flowchart of a method for auditing financial transactions in the power industry according to an embodiment of the present invention is as follows. In the present invention, the process may include:

[0061] In step S1, a list of accounting vouchers and original data of financial transactions of suppliers are obtained within a specified period.

[0062] In step S2, the original data of financial transactions are screened according to the rule that "the debit and credit sides of accounts payable or accounts receivable occur at the same time, and the suppliers are inconsistent" to obtain the relationship information of the accounting vouchers to be identified and the suppliers.

[0063] In step S3, the relationship information of the accounting vouchers to be identified and the suppliers is identified by improving the social network analysis algorithm to obtain a relationship graph.

[0064] In step S4, the relationship graph is iteratively optimized, and the target supplier is obtained based on the iteratively optimized relationship graph.

[0065] In the present invention, the original data of the financial transactions of accounting vouchers and suppliers are obtained within a specified period, and then the original data of financial transactions are screened according to the rule of "the debit and credit sides of accounts payable or accounts receivable occur at the same time, and the suppliers are inconsistent" to obtain the relationship information of the accounting vouchers to be identified and the suppliers. After obtaining the relationship information of the accounting vouchers to be identified and the suppliers, the relationship between the accounting vouchers to be identified and the suppliers can be identified by improving the social network analysis algorithm to obtain a relationship graph. After obtaining the relationship graph, the relationship graph can be iteratively optimized, and then the target supplier can be obtained according to the optimized relationship graph. The audit method can mine and analyze the association rules of suppliers in the transaction data of transactions to identify key nodes and abnormal transaction relationships.

[0066] In one embodiment of the present invention, the relationship information between the accounting voucher to be identified and the supplier may include: voucher number, accounting date, line item number, (accounts payable / accounts receivable) subject, debit and credit direction, amount, supplier or customer number and name, and summary.

[0067] In one embodiment of the present invention, Figure 2 As shown, the process of obtaining the relationship diagram may include:

[0068] In step S5, the relationship information between the accounting voucher to be identified and the supplier is obtained.

[0069] In step S6, suppliers are recorded as nodes, and the financial transaction records between suppliers are recorded as edges.

[0070] In step S7, the number interval of the edges between suppliers is set.

[0071] In step S8, the position of the number of edges between suppliers in the quantity interval is obtained.

[0072] In step S9, the distance between suppliers is calculated according to formula (1):

[0073]

[0074] Where D represents the distance between suppliers, d represents the ideal distance, K represents the number of edges between suppliers, (k min ,k max ) represents a quantity interval.

[0075] In step S10, a relationship graph is constructed according to the acquired distances and the number of edges between suppliers.

[0076] In the present invention, in the financial audit scenario of checking whether there is no basis for adjusting accounts receivable, when the social network analysis method is used, the centrality value on each node has multiple meanings such as measuring the frequency of transactions, evaluating information control capabilities, measuring information dissemination efficiency, and evaluating audit difficulty. These centrality values ​​help auditors identify key transaction objects, discover potential risk points, and optimize audit strategies, thereby improving the efficiency and accuracy of audits. Therefore, it is necessary to construct a good relationship graph. In the construction process, the relationship information of the accounting vouchers to be identified and the suppliers can be obtained first, and then the suppliers can be recorded as nodes, and the financial transactions between suppliers can be recorded as edges. Set the number interval of edges between suppliers, and the suppliers within this number interval can be temporarily regarded as normal transactions. After obtaining the edges, the position of the number of edges between suppliers in this number interval can be obtained, and then the distance between suppliers can be calculated according to formula (1). It can be seen from formula (1) that the larger the number of edges between suppliers, the closer the distance between them, and the smaller the number of edges, the farther the distance between them. After obtaining the distance between suppliers and the number of edges, a relationship graph can be constructed, such as Figure 7 shown.

[0077] In one embodiment of the present invention, Figure 3 As shown, the first process of acquiring the target supplier may include:

[0078] In step S11, the relationships and distances between all nodes in the relationship graph are obtained.

[0079] In step S12, according to the relationship and distance between all nodes in the relationship graph, the attraction and repulsion between two nodes are calculated by formula (2):

[0080]

[0081] Among them, F X Indicates attraction, F P represents the repulsive force, a X represents the attraction constant, a P represents the repulsive force constant.

[0082] In step S13, the total force of each node is calculated based on the attractive force and the repulsive force.

[0083] In step S14, the position of the node is updated according to the total force, and damping is applied during the updating process to stabilize the position of the node.

[0084] In step S15, after the position of the node is updated, the process returns to the step of obtaining the relationship and distance between all nodes in the relationship graph until the number of iterations reaches a threshold, and the relationship and distance between all nodes in the final relationship graph are obtained.

[0085] In the present invention, when a relationship graph is obtained, the relationship graph is an initial graph, and the information therein may not be accurate yet, so the obtained relationship graph can be iterated and optimized to obtain a more accurate relationship graph. In the iterative process, the relationship and distance between all nodes in the relationship graph can be obtained first, and then the attraction and repulsion between every two nodes can be calculated by formula (2) based on the relationship and distance between all nodes in the relationship graph, and the two nodes can be two connected nodes. After obtaining the attraction and repulsion, the total force of each node can be calculated based on the attraction and repulsion. The position of the node can be updated according to the total force, and the node world can be damped during the node displacement process to stabilize the position of the node and prevent the node from "infinitely" moving due to the action of the force. After the position of the node is updated, it can return to step S11 and re-update the position of the node until the number of iterations reaches a threshold, so that the final relationship graph can be obtained, and the relationship and distance between all nodes in the relationship graph can be obtained.

[0086] In one embodiment of the present invention, Figure 4 As shown, the second process of acquiring the target supplier may include:

[0087] In step S16, the information of the supplier in the iterated relationship graph is obtained.

[0088] In step S17, the degree centrality of each supplier is obtained according to formula (3):

[0089] CD(v)=|N(v) / (N-1), formula (3)

[0090] Among them, CD(v) represents the degree centrality of node v, N(v) represents the set of nodes directly connected to node v, and N represents the total number of nodes.

[0091] In step S18, based on the degree centrality value of each supplier, suppliers whose degree centrality value is greater than a preset threshold are obtained as first candidate target suppliers.

[0092] In the present invention, after the iteration is completed, the information of the suppliers in the iterated relationship graph can be obtained, and then the degree centrality of each supplier can be obtained according to the formula (3). After the degree centrality is obtained, the supplier whose degree centrality value is greater than the preset threshold can be screened according to the obtained value of the degree centrality of each supplier, as shown in Table 1, and then the screened supplier can be used as the first candidate target supplier.

[0093] Serial number Node (provider) Degree centrality value 1 Guodian XX Power Generation Co., Ltd. 1.0000 2 XX Construction Project Management Co., Ltd. 1.0000 3 XX(China) Co., Ltd. 1.0000 4 Shanghai XiaX Optoelectronics Technology Co., Ltd. 1.0000 5 Wuxi X Industrial Co., Ltd. 1.0000 6 XX Building Systems (China) Co., Ltd. 1.0000 7 Ningbo Oriental XX Co., Ltd. 1.0000 8 Jiangsu Xinjin X Steel Co., Ltd. 1.0000 9 Hefei City XX District Key Project Construction Management Center 1.0000 10 Zhejiang XX Electric Power Equipment Co., Ltd. 1.0000 11 Shanghai XX Construction Consulting Co., Ltd. 1.0000 12 Shanghai XX Electric Co., Ltd. 0.9933 13 TBEA XX Zhongfa Shanghai XX Switch Co., Ltd. 0.9698 14 Shanghai XX Testing Technology Co., Ltd. 0.9768 15 Shanghai XX Brain Hospital 0.9725

[0094] Table 1: Top 15 degree centrality values ​​of each supplier (node)

[0095] As shown in Table 1, the degree centrality value index can quantify the attributes of the supplier node in the network, such as the position, number of connections, and information flow control, which shows that the suppliers with the top 15 degree centrality values ​​often have financial transactions in their financial transactions. Therefore, the audit doubt information generated according to this strong association rule can be that the suppliers with the top 15 degree centrality values ​​may have audit doubt information.

[0096] In one embodiment of the present invention, Figure 5 As shown, the third process of acquiring the target supplier may include:

[0097] In step S19, the shortest path lengths between all nodes in the relationship graph are obtained to obtain a distance matrix.

[0098] In step S20, the sum of the shortest path lengths from a node to all other nodes is calculated according to formula (4):

[0099] sum(v)=Σ(dist[v][i]), formula (4)

[0100] Among them, sum(v) represents the sum of the shortest path lengths from node v to all other nodes, dist[v][i] represents the shortest path length from node v to node i, i∈V, and i≠v, and V represents the total number of nodes.

[0101] In step S21, the sum of the shortest path lengths is normalized to obtain the closeness centrality of each node.

[0102] In step S22, according to the closeness centrality value of each node, a supplier whose closeness centrality value is greater than a preset threshold is obtained as a second candidate target supplier.

[0103] In the present invention, after obtaining the shortest path lengths between all nodes in the relationship graph, a distance matrix can be obtained. After obtaining the distance matrix, the sum of the shortest path lengths from each node to all other nodes can be calculated according to formula (4). After obtaining the sum of the shortest path lengths, the sum of the shortest path lengths can be normalized to obtain the closeness centrality of each node. After obtaining the closeness centrality of each node, the supplier whose closeness centrality value is greater than a preset threshold can be screened according to the closeness centrality value of each node, as shown in Table 2, as the second candidate target supplier.

[0104] Serial number Node (provider) Closeness centrality value 1 Shanghai XX Materials Industry and Trade Co., Ltd. 4.916729565685612e-08 2 Hebei Province XX Co., Ltd. XX County XX Branch 4.916729565685612e-08 3 China XX Gas Turbine Technology Co., Ltd. 4.916729565685612e-08 4 Shanghai XX Brain Hospital 4.916729565685612e-08 5 Tibet XX Co., Ltd. (GK) 4.916729565685612e-08 6 Shanghai XX Electrical Installation Co., Ltd. 1.6900340581752179e-06 7 China XX Eighth Engineering Bureau Co., Ltd. 1.6900340581752179e-06 8 Sichuan Province XX Company Construction Branch 1.6900340581752179e-06 9 Shenyang XX Co., Ltd. 1.640866762518362e-06 10 China XX Group XX Co., Ltd. 1.640866762518362e-06 11 Zhejiang XX Electric Power Equipment Co., Ltd. 1.640866762518362e-06 12 Jiangsu Province XX Company XX Company 1.630811761617315e-06 13 Hefei City XX District Key Project Construction Management Center 1.630811761617315e-06 14 Shanghai XX Pipe Industry Co., Ltd. 1.630811761617315e-06 15 XX Intelligent Technology Co., Ltd. 1.630811761617315e-06

[0105] Table 2: Top 15 degree centrality values ​​of each supplier (node)

[0106] These high-centrality nodes help auditors identify key transaction objects, discover potential risk points, and optimize audit strategies, thereby improving the efficiency and accuracy of audits.

[0107] In one embodiment of the present invention, Figure 6 As shown, the fourth process of acquiring the target supplier may include:

[0108] In step S23, a first candidate target supplier and a second candidate target supplier are obtained.

[0109] In step S24, duplicate suppliers between the first candidate target supplier and the second candidate target supplier are searched.

[0110] In step S25, the overlapping suppliers between the first candidate target supplier and the second candidate target supplier are selected as target suppliers.

[0111] In the present invention, after the first candidate target supplier and the second candidate target supplier are obtained, a duplicate supplier in the first candidate target supplier and the second candidate target supplier may be searched, and then the duplicate supplier may be used as a target supplier.

[0112] On the other hand, the present invention also provides a power industry financial transactions audit system, the audit system comprising: a data acquisition module and a data processing module. The data acquisition module is used to acquire a list of accounting vouchers and the original data of the supplier's financial transactions. The data processing module is used to execute the above-mentioned power industry financial transactions audit method according to the list of accounting vouchers and the original data of the supplier's financial transactions.

[0113] In one aspect, the present invention further provides a processor for running a program, wherein the program, when run, is used to execute: a method for auditing financial transactions in the power industry as described above.

[0114] Through the above technical scheme, the present invention provides an audit method, system and processor for financial transactions in the power industry, which obtains the original data of financial transactions of accounting vouchers and suppliers within a specified period, and then filters the original data of financial transactions according to the rule that "the debit and credit sides of accounts payable or accounts receivable occur at the same time, and the suppliers are inconsistent" to obtain the relationship information of the accounting vouchers to be identified and the suppliers. After obtaining the relationship information of the accounting vouchers to be identified and the suppliers, the relationship between the accounting vouchers to be identified and the suppliers can be identified by improving the social network analysis algorithm to obtain a relationship graph. After obtaining the relationship graph, the relationship graph can be iteratively optimized, and then the target supplier can be obtained based on the optimized relationship graph. The audit method can mine and analyze the association rules of suppliers in the transaction data of transactions to identify key nodes and abnormal transaction relationships.

[0115] Those skilled in the art will appreciate that the embodiments of the present application may be provided as methods, systems, or computer program products. Therefore, the present application may adopt the form of a complete hardware embodiment, a complete software embodiment, or an embodiment in combination with software and hardware. Moreover, the present application may adopt the form of a computer program product implemented in one or more computer-usable storage media (including but not limited to disk storage, CD-ROM, optical storage, etc.) that contain computer-usable program code.

[0116] The present application is described with reference to the flowcharts and / or block diagrams of the methods, devices (systems), and computer program products according to the embodiments of the present application. It should be understood that each process and / or box in the flowchart and / or block diagram, as well as the combination of the processes and / or boxes in the flowchart and / or block diagram, can be implemented by computer program instructions. These computer program instructions can be provided to a processor of a general-purpose computer, a special-purpose computer, an embedded processor, or other programmable data processing device to generate a machine, so that the instructions executed by the processor of the computer or other programmable data processing device generate instructions for implementing the processes in the flowchart and / or block diagram. Figure 1 A process or multiple processes and / or boxes Figure 1 A device that provides the functions specified in a block or multiple blocks.

[0117] These computer program instructions may also be stored in a computer-readable memory capable of directing a computer or other programmable data processing device to operate in a specific manner, so that the instructions stored in the computer-readable memory produce an article of manufacture comprising an instruction device, which implements the process Figure 1 A process or multiple processes and / or boxes Figure 1 A function specified in one or more boxes.

[0118] These computer program instructions can also be loaded onto a computer or other programmable data processing device so that a series of operating steps are executed on the computer or other programmable device to produce a computer-implemented process, thereby providing instructions for implementing the process. Figure 1 A process or multiple processes and / or boxes Figure 1 The steps for the functions specified in one or more boxes.

[0119] In a typical configuration, a computing device includes one or more processors (CPU), input / output interfaces, network interfaces, and memory.

[0120] The memory may include non-permanent memory in a computer-readable medium, random access memory (RAM) and / or non-volatile memory in the form of read-only memory (ROM) or flash RAM. The memory is an example of a computer-readable medium.

[0121] Computer readable media include permanent and non-permanent, removable and non-removable media that can be implemented by any method or technology to store information. Information can be computer readable instructions, data structures, program modules or other data. Examples of computer storage media include, but are not limited to, phase change memory (PRAM), static random access memory (SRAM), dynamic random access memory (DRAM), other types of random access memory (RAM), read-only memory (ROM), electrically erasable programmable read-only memory (EEPROM), flash memory or other memory technology, compact disk read-only memory (CD-ROM), digital versatile disk (DVD) or other optical storage, magnetic cassettes, magnetic tape disk storage or other magnetic storage devices or any other non-transmission media that can be used to store information that can be accessed by a computing device. As defined herein, computer readable media does not include temporary computer readable media (transitory media), such as modulated data signals and carrier waves.

[0122] It should also be noted that the terms "include", "comprises" or any other variations thereof are intended to cover non-exclusive inclusion, so that a process, method, commodity or device including a series of elements includes not only those elements, but also other elements not explicitly listed, or also includes elements inherent to such process, method, commodity or device. In the absence of more restrictions, the elements defined by the sentence "comprises a ..." do not exclude the existence of other identical elements in the process, method, commodity or device including the elements.

[0123] The above are only embodiments of the present application and are not intended to limit the present application. For those skilled in the art, the present application may have various changes and variations. Any modification, equivalent replacement, improvement, etc. made within the spirit and principle of the present application should be included within the scope of the claims of the present application.

Claims

1. A method for auditing financial transactions in the power industry, characterized in that: The audit methodology includes: Obtain a list of accounting vouchers and the original data of financial transactions of suppliers within a specified period; The original data of financial transactions are screened according to the rule that "the debit and credit sides of accounts payable or accounts receivable occur at the same time, and the suppliers are inconsistent" to obtain the accounting vouchers to be identified and the relationship information of the suppliers; By improving the social network analysis algorithm, the relationship information of the accounting vouchers and suppliers to be identified is identified to obtain a relationship graph; The relationship diagram is iteratively optimized, and the target supplier is obtained according to the iteratively optimized relationship diagram.

2. The audit method according to claim 1, characterized in that: The relationship information between the accounting voucher to be identified and the supplier includes: voucher number, accounting date, line item number, (accounts payable / accounts receivable) subject, debit and credit direction, amount, supplier or customer number and name, and summary.

3. The audit method according to claim 1, characterized in that: By improving the social network analysis algorithm, the relationship information of the accounting vouchers and suppliers to be identified is identified to obtain a relationship diagram, including: Obtain the accounting voucher to be identified and the relationship information of the supplier; Suppliers are recorded as nodes, and the financial transaction records between suppliers are recorded as edges; Setting the number interval of edges between the suppliers; Get the number of edges between suppliers in the specified number interval; The distance between the suppliers is calculated according to formula (1): Where D represents the distance between suppliers, d represents the ideal distance, K represents the number of edges between suppliers, (k min ,k max ) represents a quantity interval; A relationship graph is constructed based on the distances and number of edges between the obtained suppliers.

4. The audit method according to claim 3, characterized in that: The relationship diagram is iteratively optimized, and a target supplier is obtained according to the iteratively optimized relationship diagram, including: Obtain the relationship and distance between all nodes in the relationship graph; According to the relationship and distance between all nodes in the relationship graph, the attraction and repulsion between two nodes are calculated by formula (2): Among them, F X Indicates attraction, F P represents the repulsive force, a X represents the attraction constant, a P represents the repulsive force constant; calculating a total force at each node based on the attractive and repulsive forces; updating the position of the node according to the total force and applying damping during the updating process to stabilize the position of the node; After the position of the node is updated, the step of obtaining the relationship and distance between all nodes in the relationship graph is returned until the number of iterations reaches a threshold, and the relationship and distance between all nodes in the final relationship graph are obtained.

5. The audit method according to claim 4, characterized in that: The relationship diagram is iteratively optimized, and a target supplier is obtained according to the iteratively optimized relationship diagram, including: Obtain information of the supplier in the iterated relationship graph; The degree centrality of each supplier is obtained according to formula (3): CD(v)=|N(v) / (N-1), formula (3) Among them, CD(v) represents the degree centrality of node v, N(v) represents the set of nodes directly connected to node v, and N represents the total number of nodes; According to the obtained degree centrality value of each supplier, suppliers whose degree centrality value is greater than a preset threshold are obtained as the first candidate target suppliers.

6. The audit method according to claim 5, characterized in that: The relationship diagram is iteratively optimized, and a target supplier is obtained according to the iteratively optimized relationship diagram, including: Obtaining the shortest path lengths between all nodes in the relationship graph to obtain a distance matrix; According to formula (4), the sum of the shortest path lengths from a node to all other nodes is calculated: sum(v)=∑(dist[v][i]), formula (4) Where sum(v) represents the sum of the shortest path lengths from node v to all other nodes, dist[v][i] represents the shortest path length from node v to node i, i∈V, and i≠v, and V represents the total number of nodes; The sum of the shortest path lengths is normalized to obtain the closeness centrality of each node; According to the closeness centrality value of each node, suppliers whose closeness centrality value is greater than a preset threshold are obtained as second candidate target suppliers.

7. The audit method according to claim 6, characterized in that: The relationship diagram is iteratively optimized, and a target supplier is obtained according to the iteratively optimized relationship diagram, including: Acquire the first candidate target supplier and the second candidate target supplier; Finding duplicate suppliers between the first candidate target supplier and the second candidate target supplier; The overlapping suppliers between the first candidate target supplier and the second candidate target supplier are taken as target suppliers.

8. An audit system for financial transactions in the power industry, characterized in that: The audit system includes: Data acquisition module, used to obtain the accounting voucher list and the original data of the supplier's financial transactions; A data processing module is used to execute an audit method for financial transactions in the power industry as described in any one of claims 1 to 7 based on a list of accounting vouchers and the original data of financial transactions of suppliers.

9. A processor, characterized in that: Used to run a program, wherein the program, when run, is used to execute: a method for auditing financial transactions in the power industry as described in any one of claims 1-7.

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