A scientific research fund revenue and expenditure association management method, system, device and storage medium

Abstract

This application discloses a method, system, equipment, and storage medium for managing the revenue and expenditure of scientific research funds, applied in the field of information technology. The method includes: establishing a corresponding accounting account for each scientific research project; recording the received amount into the revenue ledger of the corresponding accounting account; freezing the available amount corresponding to the applied amount under the budget item according to the accounting account, applied amount, and budget item specified in the funding application instruction; unfreezing the frozen amount corresponding to the expenditure amount under the budget item according to the accounting account, expenditure amount, and budget item specified in the expenditure instruction; acquiring the business data corresponding to the expenditure instruction, and converting the business data into accounting voucher data according to preset automatic recording rules. This application connects the various stages of revenue and expenditure through accounting accounts, forming a closed-loop management system to achieve dedicated use of funds, dynamic budget control, and consistency between business and financial data.

Description

Technical Field

[0001] This invention relates to the field of information technology, and in particular to a method, system, device, and storage medium for managing the relationship between research funding income and expenditure. Background Technology

[0002] As non-profit organizations, research institutions adhere to the public finance management principle of expenditure-based revenue and dedicated funds for specific purposes, which is fundamentally different from corporate financial management aimed at maximizing profits. In research funding management, each grant corresponds to a specific research project or topic, and its expenditure must strictly serve the research objectives of the project and be subject to the rigid constraints of the project budget.

[0003] Currently, traditional enterprise financial management software generally adopts a "separate revenue and expenditure" management model when handling research funding. Under this model, all types of income are pooled into the unit's funds for overall allocation and use; while various expenses are applied for, approved, and reimbursed independently, without being linked to specific income sources. Its budget management is also mainly focused on financial accounting subjects, emphasizing overall cost control for departments or organizations, rather than the balance of income and expenditure for individual projects.

[0004] However, directly applying this "two-line system" of revenue and expenditure to research funding management reveals significant inadequacies. First, because revenue and expenditure are separated in terms of cash flow and information flow, the system cannot trace and link a specific expenditure to its corresponding funding source project, failing to meet the core management requirement of "dedicated funds for dedicated purposes" in research funding. Second, budget control based on accounting categories cannot accurately match the categorized control needs for specific expenditure uses such as equipment costs, material costs, and testing and processing fees in research project budgets. Third, the research management department, business execution department, and finance department each use independent systems to process the same economic transaction, recording data from the perspectives of project progress, business items, and accounting categories, leading to "information silos" and making it difficult to guarantee the consistency and traceability of cross-departmental data. Finally, managers cannot monitor the key financial status of each project—fund receipt, budget freeze, actual expenditure, and available balance—in real time and dynamically from a unified research perspective.

[0005] To overcome these shortcomings, this application proposes a method, system, equipment, and storage medium for managing the relationship between research funding income and expenditure. Summary of the Invention

[0006] The purpose of this application is to provide a method, system, device, and storage medium for managing the relationship between research funding income and expenditure, aiming to solve the problem that existing financial management technologies cannot achieve independent accounting for research funding income and expenditure, closed-loop control of the entire process, and automatic accounting of integrated business and finance.

[0007] To achieve the above objectives, this application provides the following technical solution: Firstly, this application provides a method for managing the relationship between research funding revenue and expenditure, the steps of which include: Establish a corresponding research project funding accounting account for each research project; In response to the funding receipt instruction, the received amount will be recorded in the income ledger of the corresponding scientific research project funding accounting account; In response to a funding application instruction, the available amount corresponding to the application amount under the specified budget item is frozen, based on the research project funding accounting account, application amount, and budget item specified in the funding application instruction. In response to the expenditure instruction, based on the research project funding accounting account, expenditure amount and budget item specified in the expenditure instruction, the frozen amount corresponding to the expenditure amount under the budget item is unfrozen, and the budget execution amount is recorded; In response to an expense reimbursement instruction, the system obtains the business data corresponding to the expense expenditure instruction and converts the business data into accounting voucher data according to preset automatic accounting rules.

[0008] Secondly, this application provides a research funding revenue and expenditure linkage management system, specifically including: The account creation module is used to create a corresponding research project funding accounting account for each research project. The revenue management module is used to respond to funding receipt instructions and record the received amount in the revenue ledger of the corresponding scientific research project funding accounting account. The application management module is used to respond to funding application instructions and freeze the available amount corresponding to the application amount under the budget item according to the research project funding accounting account, application amount and budget item specified in the funding application instructions. The expenditure management module is used to respond to expenditure instructions, and according to the research project funding accounting account, expenditure amount and budget item specified in the expenditure instructions, unfreeze the frozen amount corresponding to the expenditure amount under the budget item, and record the budget execution amount. The automatic accounting module is used to respond to expense reimbursement instructions, obtain the business data corresponding to the expense expenditure instructions, and convert the business data into accounting voucher data according to preset automatic accounting rules.

[0009] Thirdly, this application provides a computer device, the computer device including a processor and a memory coupled to the processor, wherein the memory stores program instructions for implementing a method for managing the relationship between research funding revenue and expenditure; the processor is used to execute the program instructions stored in the memory to implement a method for managing the relationship between research funding revenue and expenditure.

[0010] Fourthly, this application provides a computer-readable storage medium storing processor-executable program instructions for executing a method for managing the relationship between research funding revenue and expenditure.

[0011] This application provides a method, system, device, and storage medium for managing the relationship between research funding income and expenditure, which has the following beneficial effects: This application establishes a corresponding research project funding accounting account for each research project and breaks down the total budget into available funds for each budget item, creating an independent accounting data carrier centered on research projects. This ensures that every funding income and expenditure is recorded using this accounting account as an index, solving the problems of commingled use and lack of traceability of project funds caused by the separate management of income and expenditure in existing technologies, and meeting the management requirements of dedicated research funds. Secondly, by coordinating the freezing of funds in the funding application process with the unfreezing and execution recording operations in the funding expenditure process, a closed-loop control mechanism of pre-application and in-process verification is formed. Freezing available funds during funding application ensures that applied but not yet spent funds are locked in advance, preventing misappropriation by other applicants. Please do not reuse funds; when funds are disbursed, the corresponding frozen amount is unfrozen according to the actual expenditure amount and the execution number is recorded, ensuring a strict correspondence between the actual expenditure and the previous application, and realizing refined and dynamic control over the execution process of research funds; furthermore, through the preset automatic accounting rules in the expense reimbursement, based on the correspondence between budget items and accounting items, the correspondence between business types and auxiliary accounts, and the correspondence between business types and debit / credit items, the business data corresponding to the expenditure instruction is directly converted into accounting voucher data, eliminating the information silos between business departments and finance departments, so that the same economic transaction is recorded and traced with the same accounting account as the clue from the perspectives of scientific research, business, and finance, while significantly improving the efficiency and accuracy of financial accounting. Attached Figure Description

[0012] Figure 1 This is a flowchart illustrating a research funding revenue and expenditure management method according to Embodiment 1 of this application; Figure 2 This is a schematic diagram illustrating the principle of a research funding revenue and expenditure management method according to Embodiment 1 of this application; Figure 3 This is a schematic diagram of the data composition structure of the research project funding accounting account in Embodiment 1 of this application; Figure 4 This is a schematic diagram illustrating the automatic expense reimbursement rules and voucher generation for Embodiment 1 of this application; Figure 5 This is a schematic diagram of the structure of a research funding revenue and expenditure management system according to Embodiment 2 of this application; Figure 6 This is a schematic diagram of the computer device structure according to Embodiment 3 of this application; Figure 7 This is a schematic diagram of the storage medium structure of Embodiment 4 of this application. Detailed Implementation

[0013] It should be understood that the specific embodiments described herein are merely illustrative of this application and are not intended to limit this application.

[0014] The following analysis, based on relevant technologies, examines existing solutions.

[0015] (1) The existing general financial management system adopts a two-line model of revenue and expenditure with fund pooling, which cannot accurately link the expenditure with the corresponding scientific research project income, cannot establish an independent fund accounting ledger for a single scientific research project, and is difficult to implement the core management principle of independent accounting and dedicated use of funds for scientific research projects.

[0016] (2) Traditional budget management only focuses on financial accounting subjects and cannot adapt to the refined use control requirements of scientific research funds classified by project and expenditure. It is difficult to achieve the rigid constraint of budget on the entire process of scientific research expenditure and is prone to compliance risks such as overspending and misappropriation.

[0017] (3) In the existing technology, the business processing and financial accounting of scientific research funds belong to two independent systems, which cannot achieve the consistency of data information on the same business from the perspectives of scientific research, business, and finance. This can easily lead to information asymmetry and fail to meet the management requirements of full-process supervision and unified rights and responsibilities of scientific research funds.

[0018] (4) Existing technologies cannot perform real-time dynamic control over the entire process of scientific research project funding receipts, budget amounts, frozen amounts, execution amounts, and surplus funds. Furthermore, business documents require manual processing of accounting entries, resulting in low entry efficiency and a high risk of compliance issues due to human error.

[0019] This application introduces two objects: "scientific research project funding accounting account" and "automatic accounting rules" to achieve closed-loop management of scientific research funding income recognition, funding application, funding expenditure, and funding reimbursement before, during, and after the event. It achieves information consistency in business from three perspectives: scientific research, business, and finance.

[0020] The technical solutions of the embodiments of this application will be clearly and completely described below with reference to the accompanying drawings. Obviously, the described embodiments are only a part of the embodiments of this application, and not all of the embodiments. Based on the embodiments of this application, all other embodiments obtained by those of ordinary skill in the art without creative effort are within the scope of protection of this application.

[0021] Example 1 Please see Figure 1 This is a flowchart illustrating a research funding revenue and expenditure management method according to Embodiment 1 of this application; the steps include: S1: Establish a corresponding research project funding accounting account for each research project.

[0022] In this embodiment, once a research project is approved by the competent authority, a master record for funding accounting is generated for the project based on the obtained project approval information. The generation process of this master record includes: extracting the project's unique identifier information, such as the project approval number or project task book number, and writing this unique identifier information into the project identifier field of the master record; based on the total approved funding amount in the task book for the project, writing the corresponding total budget value into the total budget field of the master record. This total budget value serves as the upper limit for subsequent revenue recording and expenditure control for the research project's funding accounting account.

[0023] While generating the master record for expense accounting, the initialization of detailed budget item data is also performed. Specifically, the approved amount configuration information for each budget item specified in the project task book is read. Budget items correspond to expenditure categories, such as equipment costs, material costs, testing and processing costs, travel expenses, meeting expenses, labor costs, and indirect costs. For each of the above budget items, a corresponding budget item record is created in the detailed budget item table associated with that master record for expense accounting. For each created budget item record, data writing operations are performed: the corresponding item name is written to the item name field; the corresponding approved amount is written to the budget amount field; the initial value of the revenue amount field is set to zero; the initial value of the frozen amount field is set to zero; the initial value of the expenditure amount field is set to zero; and the initial value of the available quota field is set to equal to the value of the budget amount field for that item.

[0024] After generating the master record and creating and writing the detailed budget item records, the research project funding accounting account corresponding to the research project is established. In subsequent steps such as funding receipt and receipt, funding application freezing, funding expenditure unfreezing, and automatic reimbursement, this research project funding accounting account is continuously referenced and updated as a unified associated identifier.

[0025] S2: In response to the funding receipt instruction, the received amount is recorded in the income ledger of the corresponding scientific research project funding accounting account.

[0026] In this embodiment, the information carried in the funding receipt instruction includes at least: the name of the receiving unit, the amount of funding, the date of funding, and a summary or remarks that can be matched. The name of the receiving unit and the summary / remarks are extracted from the funding receipt instruction and compared with the information of each approved research project. The research project information includes fields such as the name of the project commissioning party or funder, and the project approval number. If the project approval number is identified from the funding summary or remarks, the funding receipt instruction is directly matched to a research project with the same project approval number. If the project approval number cannot be directly identified, a fuzzy match is performed between the name of the receiving unit and the names of the funders of each research project, and the target research project is confirmed from the matching result list.

[0027] After identifying the target research project, obtain the corresponding research project funding accounting account and perform the following data update operations on that account. First, add a new revenue record to the revenue ledger corresponding to this accounting account. This record must contain at least the following data: the amount received in the "Amount Received" field should be the amount received in the funding receipt instruction; the "Date Received" field should be the current operation date; and the "Receiving Unit" field should be the name of the receiving unit in the funding receipt instruction. Second, update the "Cumulative Revenue Amount" field in the main record of this accounting account by adding the original cumulative revenue amount to the current amount received and rewriting it into this field. Simultaneously, update the "Available Budget Amount" field for this accounting account, adjusting the available budget accordingly based on the newly added revenue amount.

[0028] While updating the master record, the budget item details table associated with the accounting account is also updated. Specifically, based on the revenue allocation rules specified in the project task book or budget configuration, the amount received is allocated among the various budget items. For example, the amount received is split and recorded in the revenue amount field of each budget item according to the proportion of the budget amount of each budget item to the total budget amount. For each budget item allocated revenue, the original revenue amount of that item is added to the amount allocated this time, and the result is rewritten into the revenue amount field of that item; the value of the available credit field of that item is increased by the amount allocated this time. After completing the addition of the revenue ledger record and the updating of the accounting account master record and budget item details record, the amount received is recorded in the revenue ledger of the corresponding scientific research project funding accounting account, and subsequent funding applications and expenditures can be budgeted based on the updated available credit.

[0029] S3: In response to the funding application instruction, freeze the available amount corresponding to the application amount under the budget item according to the research project funding accounting account, application amount and budget item specified in the funding application instruction.

[0030] In this embodiment, the funding application instruction carries at least the following specified information: the identifier of the research project funding accounting account, the amount of the application, and the name of the budget item to which the application belongs. The identifier of the research project funding accounting account is parsed from the funding application instruction, and the corresponding funding accounting master record established in step S1 is located based on this identifier. After locating the funding accounting master record, the corresponding budget item record is located from the budget item details table associated with the master record, according to the budget item name specified in the funding application instruction.

[0031] After locating the budget item record, read the current value of the available credit field in that budget item record. Compare the application amount specified in the funding application instruction with the current value of the available credit field. If the application amount is greater than the current value of the available credit field, it means that the remaining available credit under that budget item is insufficient to support this application. In this case, the subsequent freeze operation is terminated, and an insufficient credit message is returned. If the application amount is less than or equal to the current value of the available credit field, continue with the following data update operation.

[0032] Specifically, the following two field values ​​are updated and written to the budget item record. First, the current value of the frozen amount field in the budget item record is read, added to the amount applied for, and the result is rewritten to the frozen amount field. Second, the current value of the available credit field in the budget item record is read, the amount applied for is subtracted, and the result is rewritten to the available credit field.

[0033] By updating the values ​​of the two fields mentioned above, the requested amount for this funding application is locked under this budget item as a frozen limit. This frozen limit cannot be reused by other funding application instructions or directly used for expenditure execution in subsequent steps, and can only be unfrozen after the associated expenditure instruction is triggered. After the above freezing operation is completed, the status of the business application form corresponding to this funding application instruction is updated to "Approved" or "Pending Subsequent Expenditure".

[0034] S4: In response to the expenditure instruction, according to the research project funding accounting account, expenditure amount and budget item specified in the expenditure instruction, unfreeze the frozen amount corresponding to the expenditure amount under the budget item, and record the budget execution amount.

[0035] In this embodiment, the expenditure instruction carries at least the following specified information: the identifier of the research project funding accounting account involved, the actual expenditure amount, and the name of the budget item to which the expenditure belongs. In addition, the expenditure instruction also carries the document number or association identifier of the associated prior funding application instruction, to establish the correspondence between the expenditure item and the application item.

[0036] Upon receiving the expenditure instruction, the identifier of the research project funding accounting account is parsed from the expenditure instruction, and the corresponding funding accounting master record is located based on this identifier. After locating the funding accounting master record, the corresponding budget item record is further located from the budget item details table associated with the master record, based on the budget item name specified in the expenditure instruction.

[0037] After locating the budget item record, the frozen amount information corresponding to the funding application instruction associated with the expenditure instruction is obtained. Specifically, based on the document number of the preceding funding application instruction carried in the expenditure instruction, the freeze record recorded when the preceding application was frozen in step S3 is queried. The frozen amount value of this application is obtained from the freeze record as the reference basis for this unfreezing operation.

[0038] After obtaining the frozen amount information, the current value of the frozen amount field in the budget item record is read, the current expenditure amount is subtracted from the current value, and the result is rewritten into the frozen amount field, thereby unfreezing the frozen amount corresponding to the expenditure amount. Next, the current value of the expenditure amount field in the budget item record is read, the current value is added to the current expenditure amount, and the result is rewritten into the expenditure amount field, thereby recording the budget execution amount for that budget item.

[0039] In the above unfreezing operation, if the current expenditure amount is less than the amount frozen in the previous application, only the amount equal to the expenditure amount will be unfrozen, and the remaining frozen amount will remain frozen for future expenditures. If the current expenditure amount is equal to the amount frozen in the previous application, the entire frozen amount will be unfrozen and converted into expenditure execution funds. If multiple expenditure instructions are associated with the same funding application, the above unfreezing and execution fund recording operations will be performed sequentially until the cumulative expenditure amount reaches the upper limit of the frozen amount for that application.

[0040] S5: In response to the expense reimbursement instruction, obtain the business data corresponding to the expense expenditure instruction, and convert the business data into accounting voucher data according to the preset automatic accounting rules.

[0041] In this embodiment, the expense reimbursement instruction carries at least the document number or transaction number of the expense expenditure instruction associated with the expense to be reimbursed. Based on the document number of the expense expenditure instruction carried in the expense reimbursement instruction, the complete business data recorded in step S4 is obtained. The obtained business data includes at least: the identifier of the research project funding accounting account to which the expenditure belongs, the amount of expenditure, the name of the budget item involved, the specific type of expenditure (e.g., equipment procurement, material procurement, travel expense reimbursement, conference expense reimbursement, labor fee payment, etc.), a summary description of the expenditure, supplier or payee information, the date of expenditure, and the original voucher index information such as invoice information and contract number associated with the expenditure.

[0042] After acquiring the aforementioned business data, a pre-defined set of automatic posting rules is invoked to progressively determine the various elements of the accounting vouchers to be generated based on the business data. The set of automatic posting rules includes at least the following three types of correspondences: The first correspondence is a table of correspondences between budget accounts and accounting accounts. Based on the budget account names in the acquired business data, a matching search is performed in this table to determine the corresponding standard accounting account code and account name. For example, the budget account "Equipment Fee" corresponds to the financial accounting accounts "Fixed Assets" or "Operating Expenditure - Project Expenditure - Equipment Purchase Fee". The second correspondence is a table of correspondences between business types and auxiliary accounting ledgers. Based on the specific type of expenditure business in the acquired business data, a matching search is performed in this table to determine the auxiliary accounting items that should be recorded for that business. Auxiliary accounting items at least include project auxiliary accounting, department auxiliary accounting, counterparty auxiliary accounting, and expenditure economic classification auxiliary accounting. The third correspondence is a table of correspondences between business types and debit / credit entries. Based on the specific type of expenditure transaction in the acquired business data, the debit and credit account combination for that reimbursement transaction is determined in the correspondence table. For example, for equipment procurement transactions, the debit account is determined as "Fixed Assets," and the credit account is determined as "Bank Deposits" or "Zero Balance Account Funds"; for travel expense reimbursement transactions, the debit account is determined as "Operating Expenses - Project Expenses - Travel Expenses," and the credit account is determined as "Cash on Hand" or "Bank Deposits."

[0043] After determining the aforementioned elements, based on the determined debit accounts, credit accounts, transaction amounts, auxiliary accounting items, summary descriptions, and transaction dates, accounting voucher data records conforming to financial accounting standards are generated. These accounting voucher data records include voucher date, voucher number, summary, account code, account name, debit amount, credit amount, and various auxiliary accounting identifier fields. This application uses the research project funding accounting account as a unified associated identifier for data recording and limit control, ensuring consistency between income and expenditure, and automatically converting business data into accounting voucher data through automatic posting rules.

[0044] Please see Figure 2 This is a schematic diagram illustrating the principle of a research funding revenue and expenditure management method according to Embodiment 1 of this application. The research project funding accounting account includes the total budget, budget surplus, and budget item sub-tables, and is linked to the revenue ledger, frozen ledger, and expenditure ledger. In terms of business processes, after research funding is received, it is recorded in the revenue ledger through a revenue recognition process, realizing budget-based accounting management of revenue receipts according to research projects. Each stage of funding application, expenditure, and reimbursement uses the funding accounting account as an index to record business information such as expenditure type, application amount, expenditure amount, and budget item. Furthermore, the automatic recording rules include the correspondence between budget items and accounting items, and the correspondence between business types and auxiliary accounts; the accounting vouchers generated by the expense reimbursement stage according to the automatic recording rules contain data items such as the amount incurred, accounting item, and auxiliary account.

[0045] Please see Figure 3 This is a schematic diagram of the data composition structure of the research project funding accounting account in Embodiment 1 of this application. The research project funding accounting account includes core data items such as total budget, revenue, frozen funds, expenditures, and budget balance. The total budget is the total approved funding for the research project corresponding to this account. Revenue, frozen funds, and expenditures are dynamically updated according to subsequent business processes. The budget balance is determined based on the calculation relationship between the total budget, expenditures, and frozen funds. This accounting account is also associated with budget subject sub-tables, each recording the budget amount, revenue, frozen funds, expenditures, and budget balance. Furthermore, this accounting account is associated with revenue ledgers, frozen funds ledgers, and expenditure ledgers. The revenue ledger records the revenue date, revenue amount, and related business information; the frozen funds ledger records the application date, application amount, and related business information; and the expenditure ledger records the expenditure date, expenditure amount, and related business information. Through the above data composition structure, the research project funding accounting account achieves multi-dimensional recording and real-time reflection of the project funding revenue and expenditure status.

[0046] Please see Figure 4This diagram illustrates the automatic expense reimbursement recording rules and voucher generation for Embodiment 1 of this application. The expense reimbursement form contains business information such as the expense accounting account, expenditure type, expenditure amount, and budget item. The automatic recording rules convert business data into accounting voucher data through a preset lookup table. Based on this lookup table and the business information in the expense reimbursement form, accounting vouchers for research expenses are automatically generated. The generated accounting vouchers include at least the accounting subject, debit subject, credit subject, amount incurred, and subsidiary ledger information. The subsidiary ledger is associated with the research project expense accounting account, ensuring that the accounting vouchers can be traced back to the corresponding research project. Through the above automatic recording rules, the automatic generation of research expense business documents into accounting vouchers is achieved, ensuring the consistency between business data and financial data.

[0047] In summary, Embodiment 1 of this application achieves full-process linkage control of research funding income and expenditure by establishing a research project funding accounting account for each research project and decomposing the total budget into available quotas for each budget item according to expenditure purpose. When funds are received, the received amount is claimed and recorded in the income ledger of the corresponding account, and the available quota of the corresponding budget item is increased simultaneously. When a funding application occurs, the corresponding available quota under the designated account and budget item is frozen to prevent over-occupancy. After the actual expenditure occurs, the frozen status of the corresponding quota is lifted and converted into the budget execution amount, ensuring that each expenditure strictly corresponds to the previous application. Finally, in the reimbursement process, the preset automatic accounting rules automatically match the accounting subject, auxiliary accounting item, and debit / credit direction according to the business type and budget item, directly converting the business data into standardized accounting vouchers.

[0048] Example 2 Please see Figure 5 This is a schematic diagram of the structure of a research funding revenue and expenditure management system according to Embodiment 2 of this application; the specific content includes: The account creation module 100 is used to create a corresponding research project funding accounting account for each research project. The revenue management module 200 is used to respond to funding receipt instructions and record the received amount into the revenue ledger of the corresponding scientific research project funding accounting account. The application management module 300 is used to respond to funding application instructions and freeze the available amount corresponding to the application amount under the budget item according to the research project funding accounting account, application amount and budget item specified in the funding application instructions. The expenditure management module 400 is used to respond to the expenditure instruction, and according to the research project funding accounting account, expenditure amount and budget item specified in the expenditure instruction, unfreeze the frozen amount corresponding to the expenditure amount under the budget item, and record the budget execution amount. The automatic accounting module 500 is used to respond to expense reimbursement instructions, obtain the business data corresponding to the expense expenditure instructions, and convert the business data into accounting voucher data according to preset automatic accounting rules.

[0049] In this embodiment, the account creation module 100 is used to create a corresponding research project funding accounting account for each research project after the project is approved. It obtains the project approval number or task book number as the account identifier, writes the total budget approved in the task book into the total budget field of the account, and initializes and generates associated budget item detail records based on the budget items and amounts specified in the task book, providing a unified data index and control benchmark for subsequent modules.

[0050] The revenue management module 200 works in conjunction with the account creation module 100. When research funds are transferred into the unit's account, the revenue management module 200 responds to the fund arrival instruction, matches the corresponding research project funding accounting account according to the incoming payment information, records the received amount in the revenue ledger of that account, and updates the revenue amount and available credit data of the relevant budget items under that account.

[0051] The application management module responds to funding application instructions by parsing the specified research project funding accounting account, application amount, and budget item from the instructions. It then accesses the available quota value in the corresponding budget item record. After verifying that the available quota is sufficient, it converts the corresponding available quota under the budget item into a frozen quota, thus completing the quota freezing operation for the application amount.

[0052] The expenditure management module responds to funding expenditure instructions, retrieves the associated research project funding accounting account, expenditure amount, and budget item from the instructions, and locates the previously frozen quota record based on the pre-application information carried in the instructions. It then unfreezes the corresponding frozen quota, reducing the frozen amount by the amount corresponding to the expenditure, and simultaneously increases the expenditure amount under the budget item by the current expenditure amount, thus completing the recording of the budget execution amount.

[0053] The automatic posting module 500 is used to automatically convert business data into accounting vouchers during the reimbursement process. Responding to an expense reimbursement instruction, it retrieves the business data corresponding to the associated expense instruction, including accounting account, expense type, expense amount, and budget subject. It then invokes preset automatic posting rules, determining the accounting subject based on the first mapping between budget subjects and accounting subjects, the auxiliary accounting item based on the second mapping between business type and auxiliary ledgers, and the posting direction based on the third mapping between business type and debit / credit accounts. Finally, it generates accounting voucher data containing subject, amount, and auxiliary ledger information, completing the automatic posting process from business documents to financial vouchers.

[0054] For further details regarding the implementation of the technical solutions for each module in the above-described scientific research funding revenue and expenditure management system, please refer to the description in the above-described scientific research funding revenue and expenditure management method, which will not be repeated here.

[0055] Example 3 Please see Figure 6 This is a schematic diagram of the computer device structure according to Embodiment 3 of this application. The computer device 50 includes a processor 51 and a memory 52 coupled to the processor 51.

[0056] The memory 52 stores program instructions for implementing the above-mentioned method for managing the relationship between research funding revenue and expenditure.

[0057] The processor 51 is used to execute program instructions stored in the memory 52 to implement a research funding revenue and expenditure linkage management system.

[0058] The processor 51 can also be referred to as a CPU (Central Processing Unit).

[0059] Processor 51 may be an integrated circuit chip with signal processing capabilities. Processor 51 may also be a general-purpose processor, a digital signal processor (DSP), an application-specific integrated circuit (ASIC), an off-the-shelf programmable gate array (FPGA), or other programmable logic devices, discrete gate or transistor logic devices, or discrete hardware components. A general-purpose processor may be a microprocessor or any conventional processor.

[0060] Example 4 Please see Figure 7 This is a schematic diagram of the storage medium in Embodiment 4 of this application. The storage medium in this embodiment stores a program file 61 capable of implementing all the above methods. This program file 61 can be stored in the storage medium in the form of a software product, including several instructions to cause a computer device (which may be a personal computer, server, or network device, etc.) or processor to execute all or part of the steps of the methods of various embodiments of the present invention. The aforementioned storage medium includes various media capable of storing program code, such as USB flash drives, portable hard drives, read-only memory (ROM), random access memory (RAM), magnetic disks, or optical disks, or devices such as computers, servers, mobile phones, and tablets.

[0061] It should be noted that, in this document, the terms "comprising," "including," or any other variations thereof are intended to cover non-exclusive inclusion, such that a process, apparatus, article, or method that comprises a list of elements includes not only those elements but also other elements not expressly listed, or elements inherent to such process, apparatus, article, or method. Unless otherwise specified, an element defined by the phrase "comprising one..." does not exclude the presence of other identical elements in the process, apparatus, article, or method that includes that element.

[0062] The above description is only a preferred embodiment of this application and does not limit the patent scope of this application. Any equivalent structural or procedural changes made based on the content of this application's specification and drawings, or direct or indirect applications in other related technical fields, are similarly included within the patent protection scope of this application.

[0063] Although embodiments of this application have been shown and described, it will be understood by those skilled in the art that various changes, modifications, substitutions and variations can be made to these embodiments without departing from the principles and spirit of this application, the scope of which is defined by the appended claims and their equivalents.

[0064] Of course, the present invention may have many other embodiments. Based on this embodiment, other embodiments obtained by those skilled in the art without any creative effort are all within the scope of protection of the present invention.

Claims

1. A method for managing the relationship between research funding revenue and expenditure, characterized in that, include: Establish a corresponding research project funding accounting account for each research project; In response to the funding receipt instruction, the received amount will be recorded in the income ledger of the corresponding scientific research project funding accounting account; In response to a funding application instruction, the available amount corresponding to the application amount under the specified budget item is frozen, based on the research project funding accounting account, application amount, and budget item specified in the funding application instruction. In response to the expenditure instruction, based on the research project funding accounting account, expenditure amount and budget item specified in the expenditure instruction, the frozen amount corresponding to the expenditure amount under the budget item is unfrozen, and the budget execution amount is recorded; In response to an expense reimbursement instruction, the system obtains the business data corresponding to the expense expenditure instruction and converts the business data into accounting voucher data according to preset automatic accounting rules.

2. The method for managing the relationship between research funding revenue and expenditure according to claim 1, characterized in that, The research project funding accounting account stores the total budget, income ledger, frozen ledger, expenditure ledger, budget surplus, and budget item sub-tables for the corresponding research project. The budget item sub-table contains at least one budget item, and the budget item corresponds to storing at least one of the following: total budget amount, revenue amount, frozen amount, expenditure amount, and budget surplus amount.

3. The method for managing the relationship between research funding revenue and expenditure according to claim 2, characterized in that, The steps involved in recording the received amount in the revenue ledger of the corresponding research project funding accounting account in response to the funding receipt instruction specifically include: In response to the funding receipt instruction, the system matches the target research project corresponding to the funding receipt instruction, records the received amount in the income ledger of the research project funding accounting account corresponding to the target research project, and updates the income amount and available budget of the research project funding accounting account.

4. The research funding revenue and expenditure management method according to claim 3, characterized in that, Before freezing the available amount corresponding to the applied amount under the budget item according to the research project funding accounting account, applied amount, and budget item specified in the funding application instruction in response to the funding application instruction, the process also includes: Verify whether the requested amount is less than or equal to the available amount of the corresponding budget item in the research project funding accounting account specified in the funding application instruction; If the verification fails, the funding application instruction is rejected; if the verification passes, the available amount is frozen.

5. The method for managing the relationship between research funding revenue and expenditure according to claim 4, characterized in that, In response to a funding expenditure instruction, the steps of unfreezing the frozen amount corresponding to the expenditure amount under the specified research project funding accounting account, expenditure amount, and budget item in the funding expenditure instruction, and recording the budget execution amount, specifically include: Obtain the frozen amount information corresponding to the funding application instruction associated with the funding expenditure instruction; Based on the expenditure amount, the corresponding amount of credit is released from the frozen credit information.

6. The method for managing the relationship between research funding revenue and expenditure according to claim 5, characterized in that, The preset automatic accounting rules include a first correspondence between budget items and accounting items, a second correspondence between business types and subsidiary ledgers, and a third correspondence between business types and debit / credit items.

7. A research funding revenue and expenditure linkage management system, characterized in that, For implementing the research funding revenue and expenditure management method according to any one of claims 1 to 6, the research funding revenue and expenditure management system includes: The account creation module is used to create a corresponding research project funding accounting account for each research project. The revenue management module is used to respond to funding receipt instructions and record the received amount in the revenue ledger of the corresponding scientific research project funding accounting account. The application management module is used to respond to funding application instructions and freeze the available amount corresponding to the application amount under the budget item according to the research project funding accounting account, application amount and budget item specified in the funding application instructions. The expenditure management module is used to respond to expenditure instructions, and according to the research project funding accounting account, expenditure amount and budget item specified in the expenditure instructions, unfreeze the frozen amount corresponding to the expenditure amount under the budget item, and record the budget execution amount. The automatic accounting module is used to respond to expense reimbursement instructions, obtain the business data corresponding to the expense expenditure instructions, and convert the business data into accounting voucher data according to preset automatic accounting rules.

8. A computer device, characterized in that, The computer device includes a processor and a memory coupled to the processor, wherein the memory stores program instructions for implementing the research funding revenue and expenditure linkage management method according to any one of claims 1-6; the processor is used to execute the program instructions stored in the memory to implement research funding revenue and expenditure linkage management.

9. A computer-readable storage medium, characterized in that, The device stores processor-executable program instructions for performing the research funding revenue and expenditure management method according to any one of claims 1-6.

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