Financial internal control risk informatization management system based on budget integration

Abstract

The invention relates to the technical field of financial management, and discloses a financial internal control risk informatization management system based on budget integration. Comprising the steps of combining financial characteristics into a financial event, identifying event attributes of the financial event, judging whether to execute risk assessment operation, dividing a risk assessment period into assessment intervals, obtaining comprehensive risk data, predicting a financial state value of a next assessment interval through a neural network model, and identifying abnormal data. A risk avoidance strategy is formulated; compared with the prior art, the financial risk state at the future moment can be accurately predicted and judged in advance according to the real-time comprehensive data of the financial management system, and the risk avoidance strategy and measure capable of avoiding the financial risk phenomenon can be specifically formulated; therefore, the financial management system is always kept in a safe and stable state, and serious negative abnormal conditions in daily financial management work of colleges and universities are prevented.

Description

Technical Field

[0001] The present invention relates to the technical field of financial management, and more specifically, to a financial internal control risk information management system based on budget integration. Background Art

[0002] Budget management integration is centered on unified budget management rules and uses the budget management integrated system as the main carrier. It embeds unified management rules into the information system to achieve dynamic reflection and effective control of the entire budget management process, ensuring that budget management at all levels is standardized and efficient. It plays an important role in the financial management systems of administrative institutions such as colleges and universities and hospitals. It can accurately assess the financial risks that may exist in the financial management system and formulate corresponding risk avoidance measures, thereby playing a role in ensuring the safe and stable development of the financial management system.

[0003] The patent application with reference publication number CN118941403A discloses a risk identification system and method for financial management, which obtains income potential factors by analyzing enterprise income and profit margin, obtains expenditure potential factors by analyzing enterprise expenditure and profit margin, obtains asset potential factors by analyzing fixed assets, calculates income potential factors, expenditure potential factors and asset potential factors to obtain financial risk factors, and conducts a step-by-step assessment of enterprises based on financial risk factors to obtain assessment results, thereby solving the problem that it is difficult to conduct an integrated analysis of enterprise income, enterprise expenditure, fixed assets and profit margin to obtain financial risk levels in the risk identification system of financial management, and helps enterprises better understand and control financial risks when analyzing financial risks brought by enterprise expenditures, thereby protecting the assets of the enterprise and improving its long-term competitiveness. When evaluating financial risks, existing financial internal control risk management systems collect real-time financial data from various aspects of the financial system and calculate real-time financial risk coefficients based on the real-time financial data to determine the probability of financial risk phenomena. For example, in the above-mentioned patent application, it obtains the basic information of the enterprise and calculates the financial risk factor by combining the potential factors of income, expenditure and assets to conduct real-time step-by-step risk assessment on the enterprise. This real-time risk assessment method can only evaluate and analyze the current financial risk status of the financial system, and cannot make advance predictions on abnormal risk phenomena that may occur in the financial system in the future, resulting in a lag in financial risk assessment operations, which makes it impossible to avoid the upcoming risk hazards of the financial system, reducing the safety and stability of the financial system in daily management work.

[0004] In view of this, the present invention proposes a financial internal control risk information management system based on budget integration to solve the above problems. Summary of the invention

[0005] In order to overcome the above-mentioned defects of the prior art and to achieve the above-mentioned purpose, the present invention provides the following technical solution: a financial internal control risk information management system based on budget integration, applied to a financial management platform, comprising: The event assessment and judgment module extracts financial features from basic financial information, combines the financial features into financial events to be judged, and determines whether to perform risk assessment operations based on the event attributes of financial events based on the attribute recognition criteria; The interval data collection module calculates the period division index as the evaluation interval division standard based on the period parameters of the financial management system, divides the risk assessment period into assessment intervals, and collects the comprehensive risk data within the assessment interval in combination with the database; The intelligent prediction and judgment module uses the comprehensive risk data as the input data of the neural network model, intelligently predicts the financial status value of the next evaluation interval, and determines whether to enter the risk tracing mode based on the predicted financial status value; The risk avoidance strategy module compares the comprehensive risk data for anomalies in the risk tracing mode, identifies the abnormal data with risks one by one, and formulates a risk avoidance strategy to avoid the risks of the financial management system.

[0006] Furthermore, financial characteristics include fixed asset balance, financial revenue and expenditure difference, and capital turnover rate; The method for extracting the difference between financial income and expenditure is: The time when the last risk self-check of the financial management system ended is queried through the database and recorded as the starting time, and the period between the starting time and the current time is recorded as the income and expenditure period; Query the public account in the income and expenditure period respectively Revenue events and spending events and identify them one by one Revenue events and The amount in the spending events is obtained The income amount and Amount of expenditure; Respectively The income amount and After the expenditure amounts are accumulated one by one, the accumulated values ​​are subtracted to obtain the financial revenue and expenditure difference; The expression for the financial balance is: ; In the formula, The difference between financial income and expenditure is For the Amount of income, For the Amount of expenditure.

[0007] Furthermore, the method for extracting the capital turnover rate is: Query the realizable assets and unrepayable assets in the financial management system during the income and expenditure period respectively, and mark the total assets of the realizable assets and unrepayable assets one by one to obtain the total realizable amount and the total unrepayable amount; The difference between the total amount of cashable assets and the preset safe asset value is then compared with the total amount to be repaid to generate the cash flow rate; The expression of capital turnover rate is: ; In the formula, is the cash flow rate, is the total realizable amount, is the preset safe asset value, The total amount to be repaid.

[0008] Furthermore, the combination method of financial events is: A blank event with three event bits is established, and the three event bits are recorded as a first event bit, a second event bit, and a third event bit in sequence; Import the fixed asset balance, financial revenue and expenditure difference and capital turnover rate into the first event position, the second event position and the third event position respectively to generate the starting position, the middle position and the ending position; The starting digit, the middle digit, and the ending digit are numbered in ascending order to generate financial events.

[0009] Furthermore, event attributes include risk events and security events; The attribute identification criteria are: record financial events with risk positions as risk events; The identification methods of risk events and safety incidents are: According to the numbering from small to large, the security of the start position, middle position and end position is identified in sequence; When the fixed asset balance is less than the lower limit of the asset balance, the starting position is recorded as the risk position; When the financial income and expenditure difference is less than the lower limit of the income and expenditure difference, the middle position is recorded as the risk position; When the capital flow rate is less than the lower limit of capital flow, the termination position is recorded as the risk position; When the number of risk bits in a financial event is 0, the financial event is recorded as a security event; When the number of risk bits in a financial event is not 0, the financial event is recorded as a risk event; The method for determining whether to perform risk assessment operations is as follows: When a financial event is a security event, it is determined that the risk assessment operation will not be performed; When a financial event is a risk event, it is determined that a risk assessment operation is performed.

[0010] Furthermore, cycle parameters include the duration of budget review and the duration of internal control measures; The method for obtaining the budget review time is as follows: Query the financial management system one by one through the timestamp The time when the budget report is received and the time when the review is completed, and the time between the time of receipt and the time of review completion is recorded as the review duration; Will Add up the review times one by one and calculate the average to get the budget review time. The expression for budget review duration is: ; In the formula, The duration of budget review is For the The length of the review; The expression of the period division index is: ; In the formula, The index for period division, The duration of internal control measures, , is a proportionality factor greater than 0.

[0011] Furthermore, the comprehensive risk data includes procurement information disclosure, debt overdue value, contract verification rate and asset investment value; The method for obtaining the publicity of procurement information is as follows: In the E evaluation intervals, all procurement contracts are queried one by one through the database, and the number of mandatory items in all procurement contracts is counted to obtain the total mandatory value; Identify the public attributes of all mandatory items in the purchase contract one by one, and record the mandatory items whose public attributes are in the public state as public items; Count the number of public items in all procurement contracts to obtain the total public value, and compare the total public value with the required total value to obtain the degree of publicity of procurement information; The expression of procurement information disclosure is: ; In the formula, For the The degree of publicity of procurement information in each evaluation interval, =1,2...E, For the The total public value of the evaluation interval, For the Required total value for an evaluation interval.

[0012] Furthermore, the method for obtaining the contract verification rate is as follows: In the E evaluation intervals, mark the contract information in all contracts and number all the contract information in ascending order; All contract information is verified for legitimacy in ascending order of number, to verify the information attributes of the contract information; The contract information with a legal information attribute is recorded as valid information, the number of valid information is counted, and the number of valid information is compared with the total number of contract information to obtain the contract verification rate; The expression of contract verification rate is: ; In the formula, For the The contract verification rate for each evaluation interval, For the The number of valid information in the evaluation interval, For the The total number of contract information in the evaluation interval.

[0013] Furthermore, the financial status value includes a risk status and a normal status, and the risk status is marked as 0 and the normal status is marked as 1; The method for determining whether to enter the risk tracing mode is as follows: When the output of the neural network model is 0, it is determined to enter the risk tracing mode; When the output of the neural network model is 1, it is determined not to enter the risk tracing mode.

[0014] Furthermore, the method for identifying abnormal data is: Compare the procurement information disclosure, debt overdue value, contract verification rate and asset investment value with the disclosure threshold, overdue threshold, verification rate threshold and investment threshold respectively; When the publicity of procurement information is less than the publicity threshold, the publicity of procurement information is recorded as abnormal data; When the debt overdue value is greater than the overdue threshold, the debt overdue value is recorded as abnormal data; When the contract verification rate is less than the verification rate threshold, the contract verification rate is recorded as abnormal data; When the asset investment value is greater than the investment threshold, the asset investment value is recorded as abnormal data; The risk avoidance strategy is formulated as follows: When the abnormal data is the openness of procurement information, formulate a strategy to increase the openness of procurement information; When the abnormal data is the overdue debt value, formulate a strategy to reduce the overdue debt value; When the abnormal data is the contract verification rate, a strategy to increase the contract verification rate is developed; When the abnormal data is the asset investment value, a strategy to reduce the asset investment value is developed.

[0015] The technical effects and advantages of the financial internal control risk information management system based on budget integration of the present invention are as follows: The present invention extracts financial features from basic financial information and combines the financial features into financial events. It can use concise and clear feature combinations to preliminarily represent the most basic financial risk status in the financial management system, and by identifying the event attributes of financial events, it determines whether to perform risk assessment operations. It can provide a basis for judging whether the financial management system needs to perform subsequent financial risk assessments, thereby raising the threshold for subsequent financial risk assessments, avoiding a large number of normal situations that do not require financial risk assessments, and thus reducing the computational burden of the system. At the same time, the risk assessment cycle is divided into assessment intervals to obtain comprehensive risk data of the financial management system in the assessment interval. By predicting the financial status value of the next evaluation interval through the network model and determining whether to enter the risk tracing mode, the financial risk status at future moments can be predicted and judged in advance and accurately based on the real-time comprehensive data of the financial management system. In combination with the predicted results, a risk avoidance strategy corresponding to the abnormal data can be formulated. Before financial risk situations occur in the financial management system, targeted risk avoidance strategies and measures that can avoid financial risk phenomena can be formulated, avoiding the lag and delay caused by real-time financial risk assessment, ensuring that the financial management system always maintains a safe and stable state, and preventing serious negative abnormal situations from occurring in the daily financial management work of colleges and universities. BRIEF DESCRIPTION OF THE DRAWINGS

[0016] Figure 1 A schematic diagram of a module of a financial internal control risk information management system based on budget integration provided in the first embodiment of the present invention; Figure 2 A schematic diagram of the architecture of a financial internal control risk information management system based on budget integration provided in the first embodiment of the present invention; Figure 3 A flowchart of a financial internal control risk information management method based on budget integration is provided in Example 2 of the present invention. DETAILED DESCRIPTION

[0017] The following will be combined with the drawings in the embodiments of the present invention to clearly and completely describe the technical solutions in the embodiments of the present invention. Obviously, the described embodiments are only 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.

[0018] Example 1: Please refer to Figure 1 and Figure 2 As shown, the financial internal control risk information management system based on budget integration described in this embodiment is applied to the financial management platform, including: The event evaluation and determination module is used to extract financial features and combine them into financial events, and to determine whether to perform risk evaluation operations on financial events. The event evaluation and determination module includes an event combination module and a risk evaluation module; The event combination module obtains the basic financial information in the financial management system, extracts financial features from the basic financial information, and combines the financial features into financial events; Basic financial information refers to information that can represent the most basic financial situation in the financial management system, thereby having a preliminary effect on the basic situation of the financial management system. Basic financial information is obtained through database query in the financial management system.

[0019] Financial characteristics are used to concisely express the basic financial information that can be used to directly conduct preliminary analysis of subsequent financial risks, that is, to express the true meaning of complex and lengthy basic financial information; Financial characteristics include fixed asset balance, financial revenue and expenditure balance, and cash flow rate; The fixed asset balance refers to the remaining asset balance in the public account in the financial management system that can be used for budget calls. The larger the fixed asset balance, the more assets the university can call. The fixed asset balance is obtained by querying the asset balance of the public account.

[0020] The financial revenue and expenditure difference refers to the difference between the asset income value and the asset expenditure value in the public account of the financial management system. The larger the financial revenue and expenditure difference, the better the revenue and expenditure deficit of the university; The method for extracting the difference between financial income and expenditure is: The time when the last risk self-check of the financial management system ended is queried through the database and recorded as the starting time, and the period between the starting time and the current time is recorded as the income and expenditure period; risk self-check refers to the operation of the financial management system to perform risk self-checking through the security system, so that the end time of the risk self-check can be used as the starting time of the next stage of the financial management system; Query the public account in the income and expenditure period respectively Revenue events and spending events and identify them one by one Revenue events and The amount in the spending events is obtained The income amount and The income event and expenditure event are data sets used to represent the income and expenditure of the public account in the financial management system, so as to effectively summarize the amount data in the public account; Respectively The income amount and After the expenditure amounts are accumulated one by one, the accumulated values ​​are subtracted to obtain the financial revenue and expenditure difference; The expression for the financial balance is: ; In the formula, The difference between financial income and expenditure is For the Amount of income, For the Amount of expenditure.

[0021] The capital turnover rate refers to the ratio between the total amount of assets that can be realized in the financial management system during the income and expenditure period and the total amount of assets to be repaid. The greater the capital turnover rate, the stronger the debt repayment ability of the university. The method of extracting capital flow rate is: Respectively query the liquid assets and unrepayable assets in the financial management system during the income and expenditure period, and mark the total assets of the liquid assets and unrepayable assets one by one to obtain the total liquid assets and the total unrepayable amount; liquid assets refer to related assets that can have liquid value, including but not limited to physical assets and software assets, and unrepayable assets refer to related assets that need to be repaid, including but not limited to personal debts and bank debts; The difference between the total realizable amount and the preset safe asset value is then compared with the total amount to be repaid to generate the cash flow rate; the preset safe asset value refers to the asset balance in the public account used to meet the most basic operating status of the financial management system, thereby avoiding the phenomenon of zero or even negative assets in the public account; The expression of capital turnover rate is: ; In the formula, is the cash flow rate, is the total realizable amount, is the preset safe asset value, The total amount to be repaid.

[0022] After the financial features are obtained, they can be combined in an orderly manner so that the financial features can generate financial events. At this time, the financial events can provide a preliminary and simplified representation of the basic financial situation of the financial management system of the university. The combination method of financial events is: A blank event with three event bits is established, and the three event bits are recorded as the first event bit, the second event bit and the third event bit in sequence; the blank event is used to form the basis of the financial event, and there is no relevant data with substantial financial information in the blank event, and the event bit is the smallest unit that constitutes the blank event and is used to provide a location for the financial data to be imported; Import the fixed asset balance, financial revenue and expenditure difference and capital turnover rate into the first event position, the second event position and the third event position respectively to generate the starting position, the middle position and the ending position; The starting digit, the middle digit, and the ending digit are numbered in ascending order to generate financial events.

[0023] The risk assessment module identifies the event attributes of financial events based on the attribute identification criteria and determines whether to perform risk assessment operations; Event attributes are used to represent the different meanings of specific data in all event positions in a financial event as a whole, and to provide a basis for the final type of a financial event; Event attributes include risk events and security events; risk events refer to specific data in the event bit of a financial event indicating that the financial management system may have financial risks, and security events refer to specific data in the event bit of a financial event indicating that the financial management system may not have financial risks; In order to accurately identify the event attributes of financial events, it is necessary to accurately and quickly identify financial events through attribute identification criteria to ensure the accuracy of subsequent event attribute identification; The attribute identification criteria are: record financial events with risk as risk events; this ensures that when any data that may lead to financial risk appears, subsequent financial risk assessment and analysis operations can be performed, thereby lowering the threshold for financial risk assessment and improving the sensitivity of financial risk assessment; The identification methods of risk events and safety incidents are: According to the numbering from small to large, the security of the start position, middle position and end position is identified in sequence; When the fixed asset balance is less than the lower limit of the asset balance, it means that the fixed asset balance in the financial event is less than the minimum value in the case of no financial risk, and the starting position is recorded as the risk position; the lower limit of the asset balance refers to the minimum value of the fixed asset balance in the case of no financial risk in the financial event, thus providing a basis for judging whether the starting position is a risk position; When the financial revenue and expenditure difference is less than the lower limit of the revenue and expenditure difference, it means that the financial revenue and expenditure difference in the financial event is less than the minimum value in the case of no financial risk, and the middle position is recorded as the risk position; the lower limit of the revenue and expenditure difference refers to the minimum value of the financial revenue and expenditure difference in the case of no financial risk in the financial event, which provides a basis for judging whether the middle position is a risk position; When the capital flow rate is less than the lower limit of capital flow, it means that the capital flow rate in the financial event is less than the minimum value in the case of no financial risk, and the termination position is recorded as a risk position; the lower limit of capital flow refers to the minimum value of the capital flow rate in the case of no financial risk in the financial event, thus providing a basis for judging whether the termination position is a risk position; When the number of risk bits in a financial event is 0, it means that there is no risk bit in the financial event, and the event attribute of the financial event is recorded as a security event; When the number of risk positions in a financial event is not 0, it means that there are risk positions in the financial event, and the event attribute of the financial event is recorded as a risk event.

[0024] After the event attributes of the financial event are identified, it is necessary to determine whether to perform the risk assessment operation based on the event attributes, so that the financial risks in the financial management system of the university can be accurately and effectively evaluated and analyzed under the risk assessment operation; The method for determining whether to perform risk assessment operations is as follows: When the event attribute of a financial event is a security event, there is almost no financial risk in the financial management system of the university, and it is determined that the risk assessment operation will not be performed; When the event attribute of a financial event is a risk event, the financial management system of the university may be in financial risk, and a risk assessment operation is performed.

[0025] The interval data collection module calculates the period division index based on the period parameters, divides the risk assessment period into assessment intervals, and collects the comprehensive risk data within the assessment intervals. The interval data collection module includes a period division module and a data collection module; The cycle division module collects cycle parameters in the financial management system, calculates the cycle division index, and divides the risk assessment cycle into assessment intervals according to the cycle division index; Cycle parameters refer to the impact data of the corresponding duration when conducting risk assessment in the financial management system, and are used to participate in the calculation of the cycle division index to ensure the calculation accuracy of the cycle division index; Cycle parameters include budget review duration and internal control measure duration; Budget review duration refers to the overall duration of the process in which the financial management system receives the budget report and conducts a security review of the budget report. The longer the budget review duration is, the longer the risk assessment cycle is divided, and the larger the cycle division index is. The method for obtaining the budget review time is as follows: Query the financial management system one by one through the timestamp The time when the budget report is received and the time when the review is completed, and the time between the time of receipt and the time of review completion is recorded as the review duration; Will The review durations of each item are accumulated one by one and averaged to obtain the budget review duration; The expression for budget review duration is: ; In the formula, The duration of budget review is For the The length of the review.

[0026] The duration of internal control measures refers to the maximum time span for taking targeted emergency measures in the financial management system when a financial risk situation is discovered. The longer the duration of the internal control measures, the longer the risk assessment cycle is divided, and the larger the cycle division index. The duration of internal control measures is obtained by querying the database for the maximum value of the duration of different types of emergency measures.

[0027] After the budget review duration and the internal control measure duration are collected, the cycle division index can be calculated based on the budget review duration and the internal control measure duration, so that the cycle division index can provide a basis for the division of risk assessment cycles; The expression of the period division index is: ; In the formula, The index for period division, The duration of internal control measures, , is a proportional coefficient greater than 0; in, , , The setting is to balance the proportion of budget review duration and internal control measure duration in the cycle division index, and to achieve a dynamic balance effect between budget review duration, internal control measure duration and cycle division index.

[0028] The risk assessment cycle is used to represent the duration of the entire process corresponding to the financial risk in the financial management system, which makes the risk assessment cycle have a large span and the number of different types of data in the risk assessment cycle is also large. In order to conduct a more refined assessment of the financial risk of the financial management system and reduce the amount of data in each time period, it is necessary to divide the risk assessment cycle into assessment intervals with a smaller span based on the cycle division index; the duration of the risk assessment cycle is usually consistent with the duration of the income and expenditure period; Specifically, after the cycle division index is calculated, the risk assessment cycle is divided into E consecutive assessment intervals in chronological order based on the duration corresponding to a cycle division index, and the previous assessment interval and the next assessment interval are continuous on the timeline; exemplarily, when the risk assessment cycle is 7 days, the assessment interval is 1 day, and when the risk assessment cycle is 15 days, the assessment interval is 2 days.

[0029] The data collection module obtains the comprehensive risk data of the financial management system in the evaluation interval. The comprehensive risk data includes the publicity of procurement information, the overdue value of debts, the contract verification rate and the asset investment value; Comprehensive risk data is used to specifically represent the financial risk situation of the financial management system in each assessment interval, and to provide an accurate basis for subsequent judgment on whether the financial management system will face financial risks; Comprehensive risk data includes procurement information disclosure, debt overdue value, contract verification rate, project progress value and asset investment value; The degree of publicity of procurement information refers to the degree of publicity of the mandatory information on the procurement contract when the financial management system purchases equipment and materials within the evaluation period, which can be used to indicate the publicity of procurement information. The greater the degree of publicity of procurement information, the lower the probability of financial risk in the financial management system. The method for obtaining the publicity of procurement information is as follows: In the E evaluation intervals, all procurement contracts are queried one by one through the database, and the number of mandatory items in all procurement contracts is counted to obtain the total mandatory value; mandatory items refer to the project information in the procurement contract that needs to be publicly displayed to ensure that the procurement contract can remain open and transparent; Identify the public attributes of all mandatory items in the procurement contract one by one, and record the mandatory items whose public attributes are in a public state as public items; the public attribute is used to specifically indicate whether the mandatory item is in a public state, and the public attribute includes a public state and a non-public state; Count the number of public items in all procurement contracts to obtain the total public value, and compare the total public value with the required total value to obtain the degree of publicity of procurement information; The expression of procurement information disclosure is: ; In the formula, For the The degree of publicity of procurement information in each evaluation interval, =1,2...E, For the The total public value of the evaluation interval, For the Required total value for an evaluation interval.

[0030] The debt overdue value refers to the number of debts marked as overdue in the financial management system within the evaluation interval, which can be used to indicate the number of overdue debts. The larger the debt overdue value, the greater the probability of financial risk in the management system. Specifically, the debt overdue value is obtained by counting the number of all overdue debts in E evaluation intervals in the database.

[0031] The contract verification rate refers to the proportion of contract information that has passed the legality verification in all contracts within the evaluation interval of the financial management system, which can be used to indicate the legality of the contract information. The higher the contract verification rate, the lower the probability of financial risk in the financial management system. The method for obtaining the contract verification rate is as follows: In the E evaluation intervals, mark the contract information in all contracts and number all the contract information in ascending order; All contract information is verified for legality in ascending order of number, and the information attributes of the contract information are verified; legality verification is used to verify whether the contract information is legal and compliant, and the information attributes are the representation of the verification results after legality verification, including legal status and illegal status; The contract information with a legal information attribute is recorded as valid information, the number of valid information is counted, and the number of valid information is compared with the total number of contract information to obtain the contract verification rate; The expression of contract verification rate is: ; In the formula, For the The contract verification rate for each evaluation interval, For the The number of valid information in the evaluation interval, For the The total number of contract information in the evaluation interval.

[0032] The asset investment value refers to the total amount of asset investment made by the financial management system within the evaluation interval, which can be used to represent the amount of investment. The larger the asset investment value, the greater the probability of financial risk in the financial management system. The asset investment value is obtained by querying the total investment amount of E evaluation intervals in the database.

[0033] The intelligent prediction and judgment module uses the comprehensive risk data as the input data of the neural network model, intelligently predicts the financial status value of the next evaluation interval, and determines whether to enter the risk tracing mode based on the predicted financial status value; After obtaining the comprehensive risk data, the comprehensive risk data can be input into the neural network model, so that the neural network model can predict the financial status value of the next evaluation interval based on the comprehensive risk data. The financial status value is the real-time financial risk situation displayed by the financial management system under the conditions of comprehensive risk data of different sizes and types, which can intuitively and accurately represent the financial risk situation of the financial management system. Specifically, the financial status value includes risk status and normal status; the risk status and normal status are obtained by collecting a large amount of historical financial management system procurement information disclosure, debt overdue value, contract verification rate and asset investment value.

[0034] The neural network model is a model based on artificial intelligence technology, which is trained and optimized using a large amount of comprehensive risk data and financial status values ​​of different sizes as training samples. It can predict the financial status value of the next evaluation interval based on the comprehensive risk data. The training method of the neural network model is: Collect multiple sets of comprehensive risk data and financial status values ​​corresponding to the comprehensive risk data in advance; The comprehensive risk data is converted into multiple feature vectors using a sliding window method, and the financial status value is converted into a label corresponding to the comprehensive risk data according to the sliding step, and the label is digitally labeled. For example, the risk status is labeled as 0, and the normal status is labeled as 1. One feature vector corresponds to one label and constitutes a set of training data. Multiple sets of training data constitute a training set. The comprehensive risk data is arranged in the order of collection time, and the prediction time step BC, sliding step HD and sliding window length CK are preset; The feature vector is used as the input of the model, the financial status value of the next evaluation interval after the predicted time step BC is used as the output, the subsequent financial status value of each training set is used as the prediction target, and the model is trained with the minimized sum of prediction errors as the training target to generate a neural network model that predicts the financial status value of the next evaluation interval based on the comprehensive risk data of the previous evaluation interval.

[0035] Exemplarily, the neural network model adopts any one of CNN or AlexNet; The calculation formula for the prediction error is: ; In the formula, is the prediction error, is the group number of the eigenvector; For the The predicted state value corresponding to the group feature vector, For the The actual state value corresponding to the group training data.

[0036] By inputting the collected comprehensive risk data into the trained neural network model, the financial status value of the next evaluation interval can be predicted, and based on the predicted financial status value, it is determined whether to enter the risk tracing mode. Only after entering the risk tracing mode can the corresponding steps of subsequent abnormal tracing, risk analysis and internal control management of the financial management system be executed; The method for determining whether to enter the risk tracing mode is as follows: When the output of the neural network model is 0, the financial status value of the next evaluation interval of the financial management system is a risk state, and subsequent related steps need to be performed to determine whether to enter the risk tracing mode; When the output of the neural network model is 1, the financial status value of the next evaluation interval of the financial management system is a normal state, and there is no need to perform subsequent related steps, and it is determined not to enter the risk tracing mode.

[0037] The risk avoidance strategy module compares the comprehensive risk data in the risk tracing mode, identifies the abnormal data with risks one by one, and formulates a risk avoidance strategy to avoid the risks of the financial management system; Abnormal data refers to specific comprehensive risk data that will cause financial risk situations in the financial management system at any time in the future, and will be used as the object of subsequent risk avoidance operations on the financial management system to ensure that the financial management system of the university will not encounter serious financial risks at any time in the future, thereby avoiding greater financial losses and improving the security of efficient financial management; The method for identifying abnormal data is: Compare the procurement information disclosure, debt overdue value, contract verification rate and asset investment value with the disclosure threshold, overdue threshold, verification rate threshold and investment threshold respectively; When the publicity of procurement information is less than the publicity threshold, it means that the publicity of information in the procurement contract is low, and the publicity of procurement information is recorded as abnormal data; the publicity threshold refers to the minimum value of the publicity of procurement information when the financial management system will not have financial risks in the future, so it can be used as a basis for judging whether the publicity of procurement information is abnormal data; When the debt overdue value is greater than the overdue threshold, it means that the amount of overdue debt is large, and the debt overdue value is recorded as abnormal data; the overdue threshold refers to the maximum value of the debt overdue value when the financial management system will not have financial risks in the future, so it can be used as a basis for judging whether the debt overdue value is abnormal data; When the contract verification rate is less than the verification rate threshold, it means that the legality of the contract information in the contract is low, and the contract verification rate is recorded as abnormal data; the verification rate threshold refers to the minimum value of the contract verification rate when the financial management system will not have financial risks in the future, so it can be used as a basis for judging whether the contract verification rate is abnormal data; When the asset investment value is greater than the investment threshold, it means that the total amount of assets invested outward is large, and the asset investment value is recorded as abnormal data. The investment threshold refers to the maximum value of the asset investment value when the financial management system will not have financial risks in the future, so it can be used as a basis for judging whether the asset investment value is abnormal data.

[0038] When abnormal data is identified, targeted risk avoidance strategies can be developed based on the abnormal data, so that the risk avoidance strategies can provide reasonable and targeted financial risk avoidance guidance to the financial management system; The risk avoidance strategy is formulated as follows: When the abnormal data is the degree of disclosure of procurement information, it is necessary to conduct targeted risk avoidance on the degree of disclosure of information in the procurement contract and formulate a strategy to increase the degree of disclosure of procurement information; When the abnormal data is the overdue debt value, it is necessary to conduct targeted risk avoidance on the amount of overdue debt and formulate a strategy to reduce the overdue debt value; When the abnormal data is the contract verification rate, it is necessary to conduct targeted risk avoidance on the legitimacy of the information in the contract and formulate a strategy to increase the contract verification rate; When the abnormal data is the asset investment value, it is necessary to conduct targeted risk avoidance on the total amount of outward investment and formulate a strategy to reduce the asset investment value.

[0039] Specifically, when developing a strategy to increase the openness of procurement information, it is necessary to follow the principle of "whoever purchases is responsible", clarify the division of responsibilities and centralized management, and maximize the openness of public projects in procurement contracts. When developing a strategy to reduce the overdue value of debts, it is necessary to strictly implement the prior demonstration and risk assessment procedures for debt borrowing, scientifically assess the school's debt repayment ability, and effectively reduce the amount of overdue debts. When developing a strategy to increase the contract verification rate, it is necessary to clarify the responsibilities and powers of the contract management department and the relevant departments of the contract, standardize the hierarchical approval process, signing authority and procedures for various types of contracts, and achieve the pass rate of legality verification of legality information in the contract. When developing a strategy to reduce the value of asset investment, it is necessary to standardize employment practices, naming, venues, institutions and personnel, assets and finance, assessment and supervision, and exit mechanisms in cooperation, so as to achieve the purpose of effectively and safely reducing the total amount of outward investment; In summary, after formulating the above-mentioned corresponding risk avoidance strategies, the specific financial management aspects corresponding to the above-mentioned risk avoidance strategies are salary and labor management, business expenditure management and revenue management; among them, salary and labor management frequently screens and identifies risks such as labor payment and large-scale payment based on various systems and accounting requirements, and compiles statistics on salary structure and payment trend to facilitate overall control by relevant managers. Business expenditure management adopts the establishment of large-scale transactions, excess transactions, sensitive words, invalid tickets and other identification rules in the system, and sets limit values ​​for "three public" expenditures to facilitate timely investigation of suspicious expenditures. For non-academic education social open enrollment projects, the system conducts early warning identification based on incoming payment information, and screens the rationality and transparency of the collection behavior of intermediary agencies.

[0040] In this embodiment, by extracting financial features from basic financial information and combining the financial features into financial events, the most basic financial risk status in the financial management system can be preliminarily represented through a concise and clear feature combination, and by identifying the event attributes of financial events, it is determined whether to perform risk assessment operations, which can provide a basis for judging whether the financial management system needs to conduct subsequent financial risk assessments, thereby raising the threshold for subsequent financial risk assessments, avoiding a large number of normal situations that do not require financial risk assessments, and thereby reducing the computational burden of the system. At the same time, combined with dividing the risk assessment cycle into assessment intervals, the comprehensive risk data of the financial management system in the assessment interval is obtained. The neural network model predicts the financial status value of the next evaluation interval and determines whether to enter the risk tracing mode. It can make early and accurate predictions and judgments on the financial risk status at future moments based on the real-time comprehensive data of the financial management system, and formulate risk avoidance strategies corresponding to the abnormal data in combination with the predicted results. Before financial risk situations occur in the financial management system, targeted risk avoidance strategies and measures can be formulated to avoid financial risk phenomena, avoiding the lag and delay caused by real-time financial risk assessment, so as to ensure that the financial management system always maintains a safe and stable state and prevent serious negative abnormal situations from occurring in the daily financial management work of colleges and universities.

[0041] Example 2: Please refer to Figure 3 As shown, the part not described in detail in this embodiment is described in the first embodiment, which provides a financial internal control risk information management method based on budget integration, which is applied to a financial management platform and is implemented based on a financial internal control risk information management system based on budget integration, including: S1: Extract financial features from basic financial information, combine the financial features into financial events to be determined, and determine whether to perform risk assessment operations based on the attribute identification criteria and the event attributes of the financial events; S2: If a risk assessment operation is performed, a period division index as a standard for dividing the assessment interval is calculated based on the period parameters of the financial management system, the risk assessment period is divided into assessment intervals, and the comprehensive risk data within the assessment interval is collected in combination with the database; S3: Use the comprehensive risk data as the input data of the neural network model to intelligently predict the financial status value of the next evaluation interval, and determine whether to enter the risk tracing mode based on the predicted financial status value; S4: If the risk tracing mode is entered, the comprehensive risk data is compared for abnormalities in the risk tracing mode, the abnormal data with risks are identified one by one, and a risk avoidance strategy is formulated to avoid the risks of the financial management system.

[0042] The above description is only a specific implementation mode of the present invention, but the protection scope of the present invention is not limited thereto. Any technician familiar with the technical field can easily think of changes or substitutions within the technical scope disclosed by the present invention, which should be covered by the protection scope of the present invention.

Claims

1. A financial internal control risk information management system based on budget integration, applied to the financial management platform, characterized in that: include: The event assessment and determination module is used to extract financial features from basic financial information, combine the financial features into financial events to be determined, and determine whether to perform risk assessment operations based on the attribute recognition criteria and the event attributes of the financial events; The interval data collection module is used to calculate the period division index as the evaluation interval division standard based on the period parameters of the financial management system, divide the risk assessment period into assessment intervals, and collect the comprehensive risk data within the assessment interval in combination with the database; The intelligent prediction and judgment module is used to use the comprehensive risk data as the input data of the neural network model, intelligently predict the financial status value of the next evaluation interval, and determine whether to enter the risk tracing mode based on the predicted financial status value; The risk avoidance strategy module is used to compare the comprehensive risk data for abnormalities in the risk tracing mode, identify the abnormal data with risks one by one, and formulate a risk avoidance strategy to avoid the risks of the financial management system.

2. According to claim 1, a financial internal control risk information management system based on budget integration is characterized in that: Financial characteristics include fixed asset balance, financial revenue and expenditure balance, and cash flow rate; The method for extracting the difference between financial income and expenditure is: The time when the last risk self-check of the financial management system ended is queried through the database and recorded as the starting time, and the period between the starting time and the current time is recorded as the income and expenditure period; Query the public account in the income and expenditure period respectively Revenue events and spending events and identify them one by one Revenue events and The amount in the spending events is obtained The income amount and Amount of expenditure; Respectively The income amount and After the expenditure amounts are accumulated one by one, the accumulated values ​​are subtracted to obtain the financial revenue and expenditure difference; The expression for the financial balance is: ； In the formula, The difference between financial income and expenditure is For the Amount of income, For the Amount of expenditure.

3. According to claim 2, a financial internal control risk information management system based on budget integration is characterized in that: The method of extracting capital flow rate is: Query the realizable assets and unrepayable assets in the financial management system during the income and expenditure period respectively, and mark the total assets of the realizable assets and unrepayable assets one by one to obtain the total realizable amount and the total unrepayable amount; The difference between the total amount of cashable assets and the preset safe asset value is then compared with the total amount to be repaid to generate the cash flow rate; The expression of capital turnover rate is: ； In the formula, is the cash flow rate, is the total realizable amount, is the preset safe asset value, The total amount to be repaid.

4. According to claim 3, a financial internal control risk information management system based on budget integration is characterized in that: The combination method of financial events is: A blank event with three event bits is established, and the three event bits are recorded as a first event bit, a second event bit, and a third event bit in sequence; Import the fixed asset balance, financial revenue and expenditure difference and capital turnover rate into the first event position, the second event position and the third event position respectively to generate the starting position, the middle position and the ending position; The starting digit, the middle digit, and the ending digit are numbered in ascending order to generate financial events.

5. A financial internal control risk information management system based on budget integration according to claim 4, characterized in that: Event attributes include risk events and security events; The attribute identification criteria are: record financial events with risk positions as risk events; The identification methods of risk events and safety incidents are: According to the numbering from small to large, the security of the start position, middle position and end position is identified in sequence; When the fixed asset balance is less than the lower limit of the asset balance, the starting position is recorded as the risk position; When the financial income and expenditure difference is less than the lower limit of the income and expenditure difference, the middle position is recorded as the risk position; When the capital flow rate is less than the lower limit of capital flow, the termination position is recorded as the risk position; When the number of risk bits in a financial event is 0, the financial event is recorded as a security event; When the number of risk bits in a financial event is not 0, the financial event is recorded as a risk event; The method for determining whether to perform risk assessment operations is as follows: When a financial event is a security event, it is determined that the risk assessment operation will not be performed; When a financial event is a risk event, it is determined that a risk assessment operation is performed.

6. A financial internal control risk information management system based on budget integration according to claim 5, characterized in that: Cycle parameters include budget review duration and internal control measure duration; The method for obtaining the budget review time is as follows: Query the financial management system one by one through the timestamp The time when the budget report is received and the time when the review is completed, and the time between the time of receipt and the time of review completion is recorded as the review duration; Will Add up the review times one by one and calculate the average to get the budget review time. The expression for budget review duration is: ； In the formula, The duration of budget review is For the The length of the review; The expression of the period division index is: ； In the formula, The index for period division, The duration of internal control measures, , is a proportionality factor greater than 0.

7. A financial internal control risk information management system based on budget integration according to claim 6, characterized in that: Comprehensive risk data includes procurement information disclosure, debt overdue value, contract verification rate and asset investment value; The method for obtaining the publicity of procurement information is as follows: In the E evaluation intervals, all procurement contracts are queried one by one through the database, and the number of mandatory items in all procurement contracts is counted to obtain the total mandatory value; Identify the public attributes of all mandatory items in the purchase contract one by one, and record the mandatory items whose public attributes are in the public state as public items; Count the number of public items in all procurement contracts to obtain the total public value, and compare the total public value with the required total value to obtain the degree of publicity of procurement information; The expression of procurement information disclosure is: ； In the formula, For the The degree of publicity of procurement information in each evaluation interval, =1,2...E, For the The total public value of the evaluation interval, For the Required total value for an evaluation interval.

8. The financial internal control risk information management system based on budget integration according to claim 7 is characterized in that: The method for obtaining the contract verification rate is as follows: In the E evaluation intervals, mark the contract information in all contracts and number all the contract information in ascending order; All contract information is verified for legitimacy in ascending order of number, to verify the information attributes of the contract information; The contract information with a legal information attribute is recorded as valid information, the number of valid information is counted, and the number of valid information is compared with the total number of contract information to obtain the contract verification rate; The expression of contract verification rate is: ； In the formula, For the The contract verification rate for each evaluation interval, For the The number of valid information in the evaluation interval, For the The total number of contract information in the evaluation interval.

9. The financial internal control risk information management system based on budget integration according to claim 8 is characterized in that: The financial status value includes risk status and normal status, and the risk status is marked as 0 and the normal status is marked as 1; The method for determining whether to enter the risk tracing mode is as follows: When the output of the neural network model is 0, it is determined to enter the risk tracing mode; When the output of the neural network model is 1, it is determined not to enter the risk tracing mode.

10. According to the budget-integrated financial internal control risk information management system of claim 9, the method for identifying abnormal data is: Compare the procurement information disclosure, debt overdue value, contract verification rate and asset investment value with the disclosure threshold, overdue threshold, verification rate threshold and investment threshold respectively; When the publicity of procurement information is less than the publicity threshold, the publicity of procurement information is recorded as abnormal data; When the debt overdue value is greater than the overdue threshold, the debt overdue value is recorded as abnormal data; When the contract verification rate is less than the verification rate threshold, the contract verification rate is recorded as abnormal data; When the asset investment value is greater than the investment threshold, the asset investment value is recorded as abnormal data; The risk avoidance strategy is formulated as follows: When the abnormal data is the openness of procurement information, formulate a strategy to increase the openness of procurement information; When the abnormal data is the overdue debt value, formulate a strategy to reduce the overdue debt value; When the abnormal data is the contract verification rate, a strategy to increase the contract verification rate is developed; When the abnormal data is the asset investment value, a strategy to reduce the asset investment value is developed.

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