Method for realizing right and responsibility generation system based on household balance
By using the accrual basis method based on individual account balances, the problem that the cash basis method cannot accurately reflect revenue and expenses is solved, thus achieving accuracy of accounting information and market transparency, adapting to complex transaction environments, and reducing operational risks and costs.
Patent Information
- Application Number
- CN202510643475.0
- Authority / Receiving Office
- CN · China
- Patent Type
- Applications(China)
- Current Assignee / Owner
- Filing Date
- 2025-05-19
- Publication Date
- 2025-10-28
AI Technical Summary
The existing cash basis accounting method cannot accurately reflect the period attribution of revenue and expenses in asset securitization transactions, resulting in a disconnect between accounting information and economic activities, affecting transaction transparency and investor understanding.
The accrual basis accounting method based on individual account balances is adopted. Through steps such as defining individual accounts, formulating equity allocation rules, packaging and backing up data, unpacking and deleting data, issuing and restoring accounts, and redemption and liquidation, it is ensured that income and expenses are accounted for in accordance with economic substance.
It improves the accuracy and transparency of accounting information, enhances market confidence, adapts to complex trading environments, provides high-quality accounting support, and reduces operational risks and costs.
Smart Images
Figure CN120852053A_ABST
Abstract
Description
Technical Field
[0001] This invention belongs to the field of communication method technology, and in particular relates to a method for implementing accrual accounting based on individual account balances. Background Technology
[0002] With the continuous development and innovation of the financial market, consumer finance asset securitization, as an important financing tool, has played a positive role in promoting the prosperity of the consumer credit market, broadening financing channels, and optimizing capital allocation. However, in the actual operation of consumer finance asset securitization, the choice of accounting treatment principles has a crucial impact on ensuring the transparency, accuracy, and market trust of transactions.
[0003] Currently, the cash basis of accounting (also known as the cash basis of accounting) is widely used in the market due to its intuitiveness and ease of operation, but its limitations are becoming increasingly apparent. With the continuous innovation and increasing complexity of financial markets, the structure of asset securitization transactions is becoming increasingly complex. The cash basis of accounting proves inadequate in handling these complex transactions, failing to provide comprehensive and accurate accounting information. Specifically, the cash basis of accounting does not consider the period to which revenue and expenses are attributed, which may lead to distortions in profits and financial conditions. For example, in the process of asset securitization, even if a certain revenue or expense has not been actually received or paid in the current period, it may have occurred according to economic substance, but the cash basis of accounting cannot reflect these changes in a timely manner. The cash basis of accounting only focuses on the actual receipt and payment of cash, ignoring the economic substance and the occurrence of rights and obligations behind the transaction. This may lead to a disconnect between accounting information and the actual state of economic activity, affecting investors' true understanding and evaluation of asset securitization products. Summary of the Invention
[0004] (I) Purpose of the Invention
[0005] To overcome the above shortcomings, the purpose of this invention is to provide a method for implementing accrual accounting based on individual account balances, so as to solve the above technical problems.
[0006] (II) Technical Solution
[0007] To achieve the above objectives, the technical solution provided in this application is as follows:
[0008] A method for implementing accrual accounting based on individual account balances includes the following steps:
[0009] S1 defines sub-accounts, establishing accounts that need to participate in the clearing of rights and interests according to the loan receipt dimension, with each sub-account independently recording its corresponding amount and changes;
[0010] S2 formulates equity allocation rules based on balance according to business needs. Interest, penalty interest and fees that are due and unpaid before the block belong to the consumer finance company, while interest, penalty interest and fees after the block belong to the trust.
[0011] S3 packet processing of the account list on the packet date, backing up the account data of the asset pool loan to the ABS account list, and backing up the transaction record table of the asset pool loan from the packet date to the transfer date to the ABS transaction record table.
[0012] S4 unpacks / retrieves data, deletes the account balance data of the asset pool loan from the ABS account table, and deletes the transaction record data of the asset pool loan from the ABS transaction record table;
[0013] S5 issuance / revolving purchase: On the issuance date, the individual account balance data of the asset pool's promissory notes will be restored from the ABS individual account table to the formal individual account table, which also includes reversing accounts and re-entering accounts;
[0014] S6 redemption / liquidation repurchase will process the transaction from off-balance sheet to on-balance sheet based on the account balance on the repurchase date.
[0015] Preferably, the accounts that need to participate in the clearing of rights and interests include separate accounts that separately establish information on principal, interest, penalty interest, handling fees, late fees, etc. belonging to the consumer finance, and separate accounts that separately establish information on principal, interest, penalty interest, handling fees, late fees, etc. belonging to the trust.
[0016] Preferably, S2 also includes scenarios such as loan settlement, accrued repayment, non-accrued repayment, transfer to non-accrued, non-accrued reversal, and interest and fee reduction in the loan lifecycle, all of which need to be allocated according to the above rules.
[0017] Preferably, the content backed up to the ABS sub-account table in S3 is backed up according to the loan document dimension, including the sub-account balances of principal, interest, penalty interest, handling fee, and late payment fee. The content backed up to the ABS transaction record table in S3 includes accrual, settlement, accrued repayment, form transfer, unrecorded interest and fee reduction, and recorded interest and fee reduction.
[0018] Preferably, the write-off in S5 includes writing off the on-balance-sheet entries of all ABS transaction records from the sealing date to the transfer date, and the re-entry into the accounts includes re-processing all transaction records from the sealing date to the transfer date, and determining the relationship between the actual transaction amount and the individual account balance attributable to consumer finance for each transaction.
[0019] Preferably, the types of judgments specifically include:
[0020] If the transaction amount is greater than the individual account balance belonging to the consumer finance department.
[0021] The balance of the individual accounts belonging to the consumer finance department = the balance of the individual accounts belonging to the consumer finance department - the balance of the individual accounts belonging to the consumer finance department = 0. This is recorded in the accounting statements, and the amount recorded is the balance of the individual accounts belonging to the consumer finance department.
[0022] The balance of the sub-accounts belonging to the trust = transaction amount - the balance of the sub-accounts belonging to the consumer finance department. This is recorded as an off-balance sheet item, and the recorded amount is: transaction amount - balance of the sub-accounts belonging to the consumer finance department.
[0023] If the transaction amount is less than or equal to the individual account balance belonging to the consumer finance department
[0024] The balance of the individual accounts belonging to the consumer finance department = the balance of the individual accounts belonging to the consumer finance department - the transaction amount. This is recorded in the accounting statements, and the accounting amount is the transaction amount.
[0025] Preferably, S6 specifically includes,
[0026] The balance of individual accounts attributable to consumer finance = the balance of individual accounts attributable to consumer finance + the balance of individual accounts attributable to trust. The balance of individual accounts attributable to trust = 0.
[0027] Preferably, the optimized equity allocation rule in S2 determines the optimal equity allocation ratio through an optimization algorithm model, and the algorithm steps include:
[0028] S21 initialization sets all variables to their initial values (usually 0) and initializes parameter R. j ,r ij , σ ij C i D j ,
[0029] S22 constructs a model: Based on the above objective function and constraints, a linear programming model is constructed, expressed using the standard form of linear programming.
[0030] max Z = c T x
[0031] stAx≤b
[0032] x≥0
[0033] Where c is the coefficient vector of the objective function, c ij =r ij D j x is a vector of decision variables. ij A is the constraint coefficient matrix, and b is the constant vector on the right side of the constraint.
[0034] To solve S23, the linear programming problem is transformed into a standard form. An initial simplex tableau is constructed, basic variables entering and leaving the basic variables are selected, and the simplex tableau is updated until the optimal solution is found.
[0035] The S24 analysis results are used to check whether all constraints are met, and the total return Z and risk contribution are calculated.
[0036]
[0037] S25 involves adjustment and iteration. If the results are not ideal, the model parameters or constraints are adjusted, and the solution is repeated until the expected optimization objective is achieved.
[0038] S26 outputs the optimal equity allocation ratio x. ij Output the total return Z and the total risk.
[0039] Preferably, step S4 uses an automated data deletion and cleanup model to automatically identify data that is no longer needed and safely delete this data from the system, specifically including the following steps:
[0040] S41 defines a data retention policy, determining which data needs to be retained and which data can be deleted, and defining the time and conditions for data retention based on business needs, compliance requirements, and data sensitivity.
[0041] S42 Data Classification and Labeling: This involves using a classification algorithm to classify and label the data. The formula is as follows:
[0042] y i =f(x) i )
[0043] Where, x i It is a data feature vector, y i This is the classification result;
[0044] S43 data expiration detection uses timestamps and retention policies to calculate data expiration time, using the following formula:
[0045] Expiration time = Creation time + Retention period
[0046] If the current time is greater than the expiration time, mark it as deleted;
[0047] S44 data dependency analysis ensures that deleted data does not affect other business processes, using graph theory algorithms to analyze the dependencies between data.
[0048] Dependency = Σ j∈依赖集 Dependency weight ij
[0049] If the dependency is 0, it can be safely deleted;
[0050] S45 data deletion execution uses a batch deletion algorithm to efficiently delete marked data;
[0051] S46 Data Deletion Verification verifies whether data has been deleted correctly, ensuring no omissions or errors. The formula is:
[0052] Validation result = SELECT COUNT(*) FROM data table WHERE delete flag = True
[0053] S47 logging and auditing records data deletion operations for auditing and tracing purposes;
[0054] S48 conducts regular assessments and adjustments, evaluating the effectiveness of data deletion strategies and models and making adjustments as needed.
[0055] Beneficial effects:
[0056] 1. Accurately reflects the economic substance: Accrual accounting recognizes revenue and expenses based on the occurrence of rights and responsibilities, thus more accurately reflecting the actual state of economic activity and the economic substance of transactions. This helps investors gain a more comprehensive understanding of the risk and return characteristics of asset-backed securities.
[0057] 2. Improve the quality of accounting information: The accrual basis of accounting requires accounting to be conducted according to the substance of economic transactions, providing more reliable and relevant accounting information. This helps enhance market transparency, boost investor confidence, and promote the healthy development of the market.
[0058] 3. Adapting to Complex Transaction Environments: In complex financial markets, asset securitization transactions often involve multiple participants and complex transaction structures. Accrual accounting, with its flexibility and accuracy, is better able to adapt to the needs of these complex transaction environments, providing the market with high-quality accounting information support.
[0059] With the continuous development of financial markets and technological advancements, the application of accrual accounting in consumer finance asset securitization is becoming increasingly promising. In the future, as market participants mature and regulatory policies improve, accrual accounting is expected to become the mainstream principle for asset securitization accounting. Attached Figure Description
[0060] Figure 1 This is a schematic diagram of the processing flow chart structure of the present invention; Detailed Implementation
[0061] To make the objectives, technical solutions, and advantages of this invention clearer, the following detailed embodiments are described in conjunction with the appendix. Figure 1 The present invention will be described in further detail below. It should be understood that these descriptions are merely exemplary and not intended to limit the scope of the invention. Furthermore, descriptions of well-known structures and techniques are omitted in the following description to avoid unnecessarily obscuring the concept of the invention.
[0062] This invention provides a method for implementing accrual accounting based on individual account balances, comprising the following steps:
[0063] S1 defines sub-accounts. Based on the loan agreement dimension, accounts are established for each sub-account to participate in the equity clearing process. Each sub-account independently records its corresponding amount and changes. These accounts include sub-accounts separately for information such as principal, interest, penalty interest, handling fees, and late fees belonging to the consumer finance sector, and sub-accounts separately for information such as principal, interest, penalty interest, handling fees, and late fees belonging to the trust sector. By establishing sub-accounts for each loan agreement dimension, information such as principal, interest, and penalty interest of assets can be tracked and recorded more accurately, thereby improving the accuracy of accounting treatment. Independently recording the amount and changes of each sub-account increases the transparency of the asset securitization process, helping investors and other stakeholders better understand the condition of the underlying assets.
[0064] S2 formulates a balance-based rights allocation rule based on business needs. Interest, penalty interest, and fees that are due but not yet paid before the loan is sealed belong to the consumer finance company, while interest, penalty interest, and fees after the loan is sealed belong to the trust. S2 also includes scenarios such as settlement, accrued repayment, non-accrued repayment, conversion to non-accrued, non-accrued reversal, and interest and fee reduction in the loan lifecycle, all of which need to be allocated according to the above rules.
[0065] Clear rules for equity allocation can protect the interests of consumer finance companies and trusts, ensuring that all parties receive their due returns according to the agreement. These rules also help identify and manage risks during the asset securitization process, reducing overall project uncertainty through a reasonable allocation of returns and risks.
[0066] Preferably, the optimized equity allocation rule in S2 determines the optimal equity allocation ratio through an optimization algorithm model, and the algorithm steps include:
[0067] S21 initialization sets all variables to their initial values (usually 0) and initializes parameter R. j ,r ij , σ ij C i D j ,
[0068] S22 constructs a model: Based on the above objective function and constraints, a linear programming model is constructed, expressed using the standard form of linear programming.
[0069] max Z = c T x
[0070] stAx≤b
[0071] x≥0
[0072] Where c is the coefficient vector of the objective function, c ij =r ij D jx is a vector of decision variables. ij A is the constraint coefficient matrix, and b is the constant vector on the right side of the constraint.
[0073] To solve S23, the linear programming problem is transformed into a standard form. An initial simplex tableau is constructed, basic variables entering and leaving the basic variables are selected, and the simplex tableau is updated until the optimal solution is found.
[0074] The S24 analysis results are used to check whether all constraints are met, and the total return Z and risk contribution are calculated.
[0075]
[0076] S25 involves adjustment and iteration. If the results are not ideal, the model parameters or constraints are adjusted, and the solution is repeated until the expected optimization objective is achieved.
[0077] S26 outputs the optimal equity allocation ratio x. ij Output the total return Z and the total risk.
[0078] By optimizing the algorithm model to determine the optimal equity allocation ratio, it is possible to maximize returns and minimize risks. The algorithm model can dynamically adjust the equity allocation rules according to market changes and business needs, thereby improving the adaptability and flexibility of asset securitization projects.
[0079] The S3 packet processing module handles the sub-account tables on the packet sealing date, backing up the sub-account data of the asset pool promissory notes to the ABS sub-account table. Simultaneously, it backs up the transaction record table of the asset pool promissory notes from the packet sealing date to the transfer date to the ABS transaction record table. By backing up the sub-account data and transaction records of the asset pool promissory notes, data security and recoverability are ensured, preventing data loss. The content backed up to the ABS sub-account table is organized by promissory note, backing up the sub-account balances for principal, interest, penalty interest, handling fees, and late payment fees. The content backed up to the ABS transaction record table in S3 includes accruals, settlements, accrued repayments, transfers, unrecorded interest and fee reductions, and recorded interest and fee reductions. The backed-up transaction record table records all transaction activities from the packet sealing date to the transfer date, providing a clear basis for subsequent accounting processing and auditing.
[0080] S4 unpacks / retrieves data by deleting the individual balance data of asset pool loans from the ABS individual account table and the transaction record data of the asset pool loans from the ABS transaction record table. By automatically deleting no longer needed data, storage resource utilization can be optimized and storage costs reduced. The automated data deletion and cleanup model helps ensure that data management complies with relevant laws, regulations and compliance requirements.
[0081] S5 Issuance / Revolving Purchase: On the issuance date, the individual account balance data of the asset pool's promissory notes is restored from the ABS individual account statement to the formal individual account statement. This also includes reversing accounts and re-entering accounts. Through reversing and re-entering accounts, the accuracy of accounting processing is ensured, reflecting the real-time value and status of assets. The re-entering account process improves the transparency of financial reporting, enabling investors to more accurately assess the value of asset securitization products.
[0082] S6 redemption / liquidation repurchase involves transferring the transaction from off-balance-sheet to on-balance-sheet based on the individual account balance on the repurchase date. This off-balance-sheet to on-balance-sheet transfer improves capital utilization efficiency and frees up funds for other investment or operational activities. Adjusting the individual account balance during redemption or liquidation repurchase helps the company adjust its risk exposure according to market changes and its own needs.
[0083] Preferably, the write-off in S5 includes writing off the on-balance-sheet entries of all ABS transaction records from the sealing date to the transfer date, and the re-entry into the accounts includes re-processing all transaction records from the sealing date to the transfer date, and determining the relationship between the actual transaction amount and the individual account balance attributable to consumer finance for each transaction.
[0084] Preferably, the types of judgments specifically include:
[0085] If the transaction amount is greater than the individual account balance belonging to the consumer finance department.
[0086] The balance of the individual accounts belonging to the consumer finance department = the balance of the individual accounts belonging to the consumer finance department - the balance of the individual accounts belonging to the consumer finance department = 0. This is recorded in the accounting statements, and the amount recorded is the balance of the individual accounts belonging to the consumer finance department.
[0087] The balance of the sub-accounts belonging to the trust = transaction amount - the balance of the sub-accounts belonging to the consumer finance department. This is recorded as an off-balance sheet item, and the accounting amount is: transaction amount - balance of the sub-accounts belonging to the consumer finance department.
[0088] If the transaction amount is less than or equal to the individual account balance belonging to the consumer finance department
[0089] The balance of the individual accounts belonging to the consumer finance department = the balance of the individual accounts belonging to the consumer finance department - the transaction amount. This is recorded in the accounting statements, and the accounting amount is the transaction amount.
[0090] Preferably, S6 specifically includes,
[0091] The balance of individual accounts attributable to consumer finance = the balance of individual accounts attributable to consumer finance + the balance of individual accounts attributable to trust. The balance of individual accounts attributable to trust = 0.
[0092] Preferably, step S4 uses an automated data deletion and cleanup model to automatically identify data that is no longer needed and safely delete this data from the system, specifically including the following steps:
[0093] S41 defines a data retention policy, determining which data needs to be retained and which data can be deleted, and defining the time and conditions for data retention based on business needs, compliance requirements, and data sensitivity.
[0094] S42 Data Classification and Labeling: This involves using a classification algorithm to classify and label the data. The formula is as follows:
[0095] y i =f(x) i )
[0096] Where, x i It is a data feature vector, y i This is the classification result;
[0097] S43 data expiration detection uses timestamps and retention policies to calculate data expiration time, using the following formula:
[0098] Expiration time = Creation time + Retention period
[0099] If the current time is greater than the expiration time, mark it as deleted;
[0100] S44 data dependency analysis ensures that deleted data does not affect other business processes, using graph theory algorithms to analyze the dependencies between data.
[0101] Dependency = Σ j∈依赖集 Dependency weight ij
[0102] If the dependency is 0, it can be safely deleted;
[0103] S45 data deletion execution uses a batch deletion algorithm to efficiently delete marked data;
[0104] S46 Data Deletion Verification verifies whether data has been deleted correctly, ensuring no omissions or errors. The formula is:
[0105] Validation result = SELECT COUNT(*) FROM data table WHERE delete flag = True
[0106] S47 logging and auditing records data deletion operations for auditing and tracing purposes;
[0107] S48 conducts regular assessments and adjustments, evaluating the effectiveness of data deletion strategies and models and making adjustments as needed.
[0108] Automated models reduce human intervention and improve the efficiency and accuracy of data management. Through automated data deletion and cleanup, sensitive data can be managed more securely, reducing the risk of data leakage or misuse.
[0109] The accrual basis method for asset securitization based on individual account balances provided by this invention significantly improves the transparency, accuracy, and capital efficiency of asset securitization through steps such as precisely defining individual accounts, establishing clear equity allocation rules, securely backing up asset data, efficiently and automatically unpacking and retrieving data, and accurately issuing, revolving, purchasing, and redeeming / liquidating assets. This method not only optimizes equity allocation, ensuring reasonable protection of the rights of all parties and effective risk management, but also enhances storage optimization and compliance through automated data management and cleanup mechanisms, reducing operational risks and costs. Furthermore, the use of an optimized algorithm model to dynamically adjust equity allocation ratios further improves the adaptability and flexibility of projects, thus providing market participants with a more reliable, efficient, and regulatory-compliant asset securitization solution. Overall, the method of this invention helps improve the transparency of financial markets, enhance investor confidence, and promote the healthy development of the asset securitization market.
[0110] It should be noted that, in this document, relational terms such as first and second, etc., are used only to distinguish one entity or operation from another entity or operation, and do not necessarily require or imply the existence of any such actual relationship or order between these entities or operations. Moreover, the terms "comprises," "comprising," or any other variants thereof are intended to cover non-exclusive inclusion, so that a process, method, article, or device comprising a series of elements includes not only those elements, but also other elements not explicitly listed, or elements inherent to such process, method, article, or device. In the absence of further limitations, an element defined by the phrase "comprising a ..." does not exclude the presence of other identical elements in the process, method, article, or device comprising the element.
[0111] The above embodiments are only used to illustrate the technical solutions of the present invention, and are not intended to limit it. Although the present invention has been described in detail with reference to the foregoing embodiments, those skilled in the art should understand that modifications can still be made to the technical solutions described in the foregoing embodiments, or equivalent substitutions can be made to some of the technical features. Such modifications or substitutions do not cause the essence of the corresponding technical solutions to deviate from the spirit and scope of the technical solutions of the embodiments of the present invention.
Claims
1. A method for implementing accrual accounting based on individual account balances, characterized in that, Includes the following steps: S1 defines sub-accounts, establishing accounts that need to participate in the clearing of rights and interests according to the loan receipt dimension, with each sub-account independently recording its corresponding amount and changes; S2 formulates equity allocation rules based on balance according to business needs. Interest, penalty interest and fees that are due and unpaid before the block belong to the consumer finance company, while interest, penalty interest and fees after the block belong to the trust. S3 packet processing of the account list on the packet date, backing up the account data of the asset pool loan to the ABS account list, and backing up the transaction record table of the asset pool loan from the packet date to the transfer date to the ABS transaction record table. S4 unpacks / retrieves data, deletes the account balance data of the asset pool loan from the ABS account table, and deletes the transaction record data of the asset pool loan from the ABS transaction record table; S5 issuance / revolving purchase: On the issuance date, the individual account balance data of the asset pool's promissory notes will be restored from the ABS individual account table to the formal individual account table, which also includes reversing accounts and re-entering accounts; S6 redemption / liquidation repurchase will process the transaction from off-balance sheet to on-balance sheet based on the account balance on the repurchase date.
2. The method for implementing accrual accounting based on individual account balances according to claim 1, characterized in that, The accounts required to participate in the clearing of rights and interests include separate accounts for information such as principal, interest, penalty interest, handling fees, and late fees belonging to the consumer finance sector, and separate accounts for information such as principal, interest, penalty interest, handling fees, and late fees belonging to the trust sector.
3. The method for implementing accrual accounting based on individual account balances according to claim 1, characterized in that, The S2 also includes scenarios such as loan settlement, accrued repayment, non-accrued repayment, transfer to non-accrued, non-accrued reversal, and interest and fee reduction in the loan lifecycle, all of which need to be allocated according to the above rules.
4. The method for implementing accrual accounting based on individual account balances according to claim 1, characterized in that, The content backed up to the ABS sub-account table in S3 is backed up according to the loan document dimension, including the sub-account balances of principal, interest, penalty interest, handling fees, and late payment fees. The content backed up to the ABS transaction record table in S3 includes accrual, settlement, accrued repayment, form transfer, unrecorded interest and fee reductions, and recorded interest and fee reductions.
5. The method for implementing accrual accounting based on individual account balances according to claim 1, characterized in that, The write-off in S5 includes writing off the on-balance sheet entries for all ABS transaction records from the sealing date to the transfer date. The re-entry into the accounts includes re-processing all transaction records from the sealing date to the transfer date and determining the relationship between the actual transaction amount and the individual account balance attributable to consumer finance for each transaction.
6. The method for implementing accrual accounting based on individual account balances according to claim 5, characterized in that, The types of judgments specifically include: If the transaction amount is greater than the individual account balance belonging to the consumer finance department. The balance of the individual accounts belonging to the consumer finance department = the balance of the individual accounts belonging to the consumer finance department - the balance of the individual accounts belonging to the consumer finance department = 0. This is recorded in the accounting statements, and the amount recorded is the balance of the individual accounts belonging to the consumer finance department. The balance of the sub-accounts belonging to the trust = transaction amount - the balance of the sub-accounts belonging to the consumer finance department. This is recorded as an off-balance sheet item, and the recorded amount is: transaction amount - balance of the sub-accounts belonging to the consumer finance department. If the transaction amount is less than or equal to the individual account balance belonging to the consumer finance department The balance of the individual accounts belonging to the consumer finance department = the balance of the individual accounts belonging to the consumer finance department - the transaction amount. This is recorded in the accounting statements, and the accounting amount is the transaction amount.
7. The method for implementing accrual accounting based on individual account balances according to claim 1, characterized in that, Specifically, S6 includes, The balance of individual accounts belonging to consumer finance = the balance of individual accounts belonging to consumer finance + the balance of individual accounts belonging to trust. The balance of individual accounts belonging to trust = 0.
8. The method for implementing accrual accounting based on individual account balances according to claim 1, characterized in that, The optimized equity allocation rule in S2 determines the optimal equity allocation ratio through an optimization algorithm model. The algorithm steps include: S21 initialization sets all variables to their initial values (usually 0) and initializes parameter R. j ,r ij ,σ ij C i D j , S22 constructs a model: Based on the above objective function and constraints, a linear programming model is constructed, expressed using the standard form of linear programming. max Z=c T x stAx≤b x≥0 Where c is the coefficient vector of the objective function, c ij =r ij D j x is a vector of decision variables. ij A is the constraint coefficient matrix, and b is the constant vector on the right side of the constraint. To solve S23, the linear programming problem is transformed into a standard form. An initial simplex tableau is constructed, basic variables entering and leaving the basic variables are selected, and the simplex tableau is updated until the optimal solution is found. The S24 analysis results are used to check whether all constraints are met, and the total return Z and risk contribution are calculated. S25 involves adjustment and iteration. If the results are not ideal, the model parameters or constraints are adjusted, and the solution is repeated until the expected optimization objective is achieved. S26 outputs the optimal equity allocation ratio x. ij Output the total return Z and the total risk.
9. The method for implementing accrual accounting based on individual account balances according to claim 1, characterized in that, The S4 system uses an automated data deletion and cleanup model to automatically identify data that is no longer needed and safely delete it from the system. Specifically, it includes the following steps: S41 defines a data retention policy, determining which data needs to be retained and which data can be deleted, and defining the time and conditions for data retention based on business needs, compliance requirements, and data sensitivity. S42 Data Classification and Labeling: This involves using a classification algorithm to classify and label the data. The formula is as follows: y i =f(x i ) Where, x i It is a data feature vector, y i This is the classification result; S43 data expiration detection uses timestamps and retention policies to calculate data expiration time, using the following formula: Expiration time = Creation time + Retention period If the current time is greater than the expiration time, mark it as deleted; S44 data dependency analysis ensures that deleted data does not affect other business processes, using graph theory algorithms to analyze the dependencies between data. Dependency = Σ j∈依赖集 Dependency weight ij If the dependency is 0, it can be safely deleted; S45 data deletion execution uses a batch deletion algorithm to efficiently delete marked data; S46 Data Deletion Verification verifies whether data has been deleted correctly, ensuring no omissions or errors. The formula is: Validation result = SELECT COUNT(*) FROM data table WHERE delete flag = True S47 logging and auditing records data deletion operations for auditing and tracing purposes; S48 conducts regular assessments and adjustments, evaluating the effectiveness of data deletion strategies and models and making adjustments as needed.