A multi-system accounting method and device applied to a financial management scene

Abstract

This invention provides a multi-system accounting method and device applied to financial management scenarios. The method establishes a mapping relationship between organizational types and accounting system templates, attaches logical ledgers to the accounting entity, and initializes the accounting system. The accounting system includes a subject forest structure, a carry-over rule set, and report generation logic. The legality of the initial state of the ledger is ensured by instantiating the root node of the subject forest structure, establishing hierarchical topology relationships, and calculating logically balanced residuals. Consistency checks are performed on heterogeneous accounting data based on standard regulatory metadata tags, generating cross-system regulatory summary reports. This application achieves intelligent adaptation and unified management of multiple accounting systems, reduces the professional requirements for grassroots financial personnel, improves work efficiency, and facilitates supervision and data aggregation and analysis.

Description

Technical Field

[0001] This invention relates to the technical field, specifically to a multi-system accounting method and device applied to financial management scenarios. Background Technology

[0002] With the diversified development of rural collective economic organizations, different types of rural collective economic organizations need to apply different accounting systems. According to relevant national policies, village communities, village-level rural collective economic organizations, and group-level rural collective economic organizations should apply the "Accounting System for Village Collective Economic Organizations"; professional cooperatives should apply the "Financial Accounting System for Farmers' Professional Cooperatives"; and rural comprehensive service cooperatives and other companies should apply the "Accounting Standards for Small Enterprises." The existing rural collective financial management system has the following technical problems in practical application: Traditional financial management systems typically only support a single accounting system and cannot automatically adapt to the corresponding accounting system based on the nature of the organization. This requires manual switching or the use of multiple independent systems, resulting in high management costs and complex operations.

[0003] Furthermore, different accounting systems have significant differences in their subject systems, report formats, and accounting rules, making unified management difficult and prone to accounting errors.

[0004] Finally, the existing technology lacks a mechanism to verify the legality of accounting entries in the initial state of the accounting system, which cannot ensure the accuracy of the opening balance data, resulting in an unstable foundation for subsequent accounting.

[0005] Therefore, existing technologies have problems such as being unable to automatically adapt to multiple accounting systems, being complex to manage, and being prone to errors, making it difficult to meet the financial management needs of the diversified development of current rural collective economic organizations. Summary of the Invention

[0006] To address the shortcomings of existing technologies, this invention proposes a multi-system accounting method and device for financial management scenarios, in order to solve the problems in existing rural collective financial management systems that cannot automatically adapt to the corresponding accounting system according to the nature of the organization, are difficult to manage in a unified manner under different accounting systems, and lack a mechanism for verifying the legality of account initialization.

[0007] The technical solution adopted in this invention is to establish a mapping relationship between organizational types and accounting system templates, thereby attaching logical ledgers to the accounting entity and initializing the accounting system. The accounting system includes a subject forest structure, a carry-over rule set, and report generation logic. The legality of the accounting entries in the initial state is ensured by instantiating the root node of the subject forest structure, establishing hierarchical topology relationships, and calculating logically balanced residuals. Consistency checks are performed on heterogeneous accounting data based on standard regulatory metadata tags, generating cross-regulatory summary reports.

[0008] In the first possible implementation, a multi-system accounting method is provided for application in financial management scenarios, the method comprising: Establish a mapping relationship between organizational type and accounting system template for accounting entities subject to different accounting systems; Obtain the organization type of the accounting entity to be processed, and identify the target accounting system template corresponding to the accounting entity based on the mapping relationship; According to the target accounting system template, a logical account set is attached to the accounting entity, and the accounting system of the logical account set is initialized; the accounting system includes a subject forest structure composed of multiple accounting subject nodes, a carry-over rule set, and report generation logic; Obtain transaction flow data associated with the accounting entity to be processed, generate accounting vouchers by matching accounting subject nodes in the subject forest structure, and form heterogeneous accounting data in multiple logical sets based on the accounting vouchers; Based on the accounting system template, perform data consistency verification on the heterogeneous accounting data to identify differences in accounts receivable and payable between multiple logical sets of accounts. Using the aforementioned accounting system template, the heterogeneous accounting data that has completed data consistency verification is standardized and aggregated to generate a cross-system regulatory summary report.

[0009] Furthermore, the accounting system template has pre-set standard regulatory metadata tags; The standard regulatory metadata tags are used to standardize and align heterogeneous accounting data generated by the accounting entity.

[0010] Furthermore, the organization type of the accounting entity to be processed is obtained, and the target accounting system template corresponding to the accounting entity to be processed is identified according to the mapping relationship. Specific steps include: Extract the organizational characteristics of the accounting entity to be processed and convert them into the corresponding organizational type code; Retrieve the target system identifier that matches the organization type code from the preset mapping rule base; Based on the target system identifier, load the corresponding accounting system template from the local cache or remote database.

[0011] Furthermore, the accounting system of the logical account set is initialized, specifically including the following steps: The root node of the subject forest structure is instantiated based on the target accounting system template, and the editing permissions of the root node are locked. Obtain the sub-level account configuration parameters and attach the corresponding sub-level account node to the root node to establish a hierarchical topology relationship of multi-level accounting accounts; Configure the initial balance data for the lowest-level account node in the hierarchical topology; Calculate the logical balance residuals of each accounting subject node in the hierarchical topology; When the logical balance residual satisfies the preset zero-value approach condition, the state of the logical account set is changed from the initialization state to the enabled state.

[0012] Furthermore, the method for obtaining the logical balance residual includes: The logical balance residuals include static balance residuals and dynamic balance residuals; Obtain the balance property coefficients of each root node in the subject forest structure. Among them, the root node of the asset class The root nodes of liabilities and owners' equity -1; The total value of each root node is calculated by recursively aggregating the opening balances of the last-level account nodes. Calculate the static equilibrium residuals using the following formula: in, Represents the static equilibrium residual. This represents the total number of root nodes belonging to the asset, liability, and owner's equity categories in the aforementioned subject forest structure. This represents the balance property coefficient of the i-th root node. This represents the summation value of the i-th root node; Calculate the dynamic equilibrium residuals using the following formula: in, Represents the dynamic equilibrium residual. Represents the set of root nodes for the income class. Represents a set The summation value of the j-th root node in the middle. Represents the set of root nodes for expenditure classes. Represents a set The kth and, This represents the preset balance for the current period; The zero-value approach condition is that both the static balance residual and the dynamic balance residual are less than the minimum monetary unit preset by the system.

[0013] Furthermore, the specific steps for generating accounting vouchers by matching accounting subject nodes in the subject forest structure include: Feature extraction is performed on the text summary of the transaction flow data to construct a transaction feature vector; Calculate the cosine similarity between the transaction feature vector and the preset feature vector of each accounting subject node in the subject forest structure; The accounting subject node with the highest cosine similarity is selected as the suggested subject.

[0014] Furthermore, the specific steps of the data consistency verification include: Based on the standard regulatory metadata tags, identify the accounting dimensions with relationships in the multiple logical sets of accounts, including counterparties and accounting items; Extract the transaction amounts corresponding to the accounting dimension from the heterogeneous accounting data; By comparing the transaction amounts under the same accounting dimension in different logical accounting sets, the differences in transaction amounts between accounting sets can be identified, and anomaly warnings can be triggered for the differences in transaction amounts.

[0015] Furthermore, generating cross-regulatory summary reports involves the following steps: Based on the standard regulatory metadata tags, the heterogeneous accounting data after the data consistency verification process is classified by account attribute, and the heterogeneous accounts are aligned to a unified regulatory statistical dimension. For the aligned regulatory statistical dimensions, the accounting values ​​in the multiple logical ledgers are accumulated and filled to generate cross-regulation summary data.

[0016] In conjunction with the first feasible method, a second feasible method provides a multi-system accounting device for financial management scenarios, the device comprising: The mapping rules module is used to establish a mapping relationship between organizational type and accounting system template for accounting entities that are subject to different accounting systems; The identification module is used to obtain the organization type of the accounting entity to be processed, and to identify the target accounting system template corresponding to the accounting entity according to the mapping relationship; The initialization module is used to attach a logical account set to the accounting entity according to the target accounting system template, and initialize the accounting system of the logical account set; the accounting system includes a subject forest structure composed of multiple accounting subject nodes, a carry-over rule set, and report generation logic; The voucher generation module is used to obtain transaction flow data associated with the accounting entity to be processed, generate accounting vouchers by matching accounting subject nodes in the subject forest structure, and form heterogeneous accounting data in multiple logical sets based on the accounting vouchers. The consistency verification module is used to perform data consistency verification on the heterogeneous accounting data based on the accounting system template, and to identify differences in accounts receivable and payable between multiple logical sets of accounts. The aggregation module is used to standardize and aggregate the heterogeneous accounting data that has completed data consistency verification, and generate cross-system regulatory summary reports.

[0017] In conjunction with the first feasible method, the third feasible method includes a database server, an application server, and a client. The application server is used to execute the method described in the first feasible method; the database server is used to store the mapping relationship, the target accounting system template, and the data of the multiple logical account sets; and the client is used to receive user operations and display processing results.

[0018] As can be seen from the above technical solution, the beneficial technical effects of the present invention include: 1. The method provided in this application embodiment enables a single platform to support multiple accounting systems without switching systems, thereby reducing management costs; 2. Automatically identify organization type and match accounting system to avoid human error in selection; 3. Ensure the legality of the account set initialization through logical balance residual verification. Attached Figure Description

[0019] To more clearly illustrate the specific embodiments of the present invention or the technical solutions in the prior art, the accompanying drawings used in the description of the specific embodiments or the prior art will be briefly introduced below. In all the drawings, similar elements or parts are generally identified by similar reference numerals. In the drawings, the elements or parts are not necessarily drawn to scale.

[0020] Figure 1 This is a flowchart of the method in Embodiment 1 of the present invention; Figure 2 This is a system structure diagram of Embodiment 2 of the present invention; Figure 3 This is a structural diagram of the device according to Embodiment 3 of the present invention; Figure label: 3-A multi-system accounting device applied to financial management scenarios, 31-Mapping rule module, 32-Identification module, 33-Mounting initialization module, 34-Voucher generation module, 35-Consistency verification module, 36-Summary module. Detailed Implementation

[0021] The embodiments of the technical solution of the present invention will now be described in detail with reference to the accompanying drawings. These embodiments are merely illustrative of the technical solution of the present invention and are therefore intended to limit the scope of protection of the present invention.

[0022] It should be noted that, unless otherwise stated, the technical or scientific terms used in this application should have the ordinary meaning as understood by those skilled in the art to which this invention pertains. Example 1

[0023] This embodiment provides a multi-system accounting method applicable to financial management scenarios. The working principle of Embodiment 1 is explained in detail below: The method flowchart of this embodiment is as follows: Figure 1 As shown, the method includes: Establish a mapping relationship between organizational type and accounting system template for accounting entities in rural collective economic organizations that are subject to different accounting systems; Obtain the organization type of the accounting entity to be processed, and identify the target accounting system template corresponding to the accounting entity based on the mapping relationship; According to the target accounting system template, a logical account set is attached to the accounting entity, and the accounting system of the logical account set is initialized; the accounting system includes a subject forest structure composed of multiple accounting subject nodes, a carry-over rule set, and report generation logic; Obtain transaction flow data associated with the accounting entity to be processed, generate accounting vouchers by matching accounting subject nodes in the subject forest structure, and form heterogeneous accounting data in multiple logical sets based on the accounting vouchers; Based on the standard regulatory metadata tags included in the accounting system template, data consistency verification is performed on the heterogeneous accounting data to identify differences in accounts receivable and payable between multiple logical sets of accounts. Using the standard regulatory metadata tags included in the accounting system template, the heterogeneous accounting data that has completed data consistency verification is standardized and aggregated to generate a cross-system regulatory summary report.

[0024] In this embodiment, the accounting system template is pre-set with standard regulatory metadata tags, which are used to standardize and align heterogeneous accounting data generated by the accounting entity.

[0025] The standard regulatory metadata tags refer to standardized data tags pre-installed in the accounting system template, used to standardize and align heterogeneous accounting data. Each accounting subject node can be associated with one or more standard regulatory metadata tags, such as "cash and cash equivalents," "accounts receivable and payable," and "operating income." Through standard regulatory metadata tags, semantically similar subjects in different accounting systems can be mapped to a unified regulatory statistical dimension, enabling cross-system data consistency verification and summary report generation.

[0026] The accounting entities refer to rural collective economic organizations that require independent accounting, including village communities, village-level rural collective economic organizations, group-level rural collective economic organizations, professional cooperatives, rural comprehensive service cooperatives, and other companies. Each accounting entity is subject to a different accounting system depending on its organizational type.

[0027] The mapping relationships include: village communities, village-level rural collective economic organizations, and group-level rural collective economic organizations correspond to the "Accounting System for Village Collective Economic Organizations"; professional cooperatives correspond to the "Financial Accounting System for Farmers' Professional Cooperatives"; and rural comprehensive service cooperatives and other companies correspond to the "Accounting Standards for Small Enterprises".

[0028] In this embodiment, further, the organization type of the accounting entity to be processed is obtained, and the target accounting system template corresponding to the accounting entity to be processed is identified according to the mapping relationship. The specific steps include: Extract the organizational characteristics of the accounting entity to be processed and convert them into the corresponding organizational type code; Retrieve the target system identifier that matches the organization type code from the preset mapping rule base; Based on the target system identifier, load the corresponding accounting system template from the local cache or remote database.

[0029] In this embodiment, a logical account set further refers to an independent accounting environment established for a specific accounting entity, which includes a complete account system, voucher data, report data, etc. Multiple logical account sets can coexist on the same system platform, are independent of each other, but can share data.

[0030] A subject forest structure refers to a collection of tree-like data structures composed of multiple accounting subject nodes arranged in a hierarchical relationship. Each accounting system's subject system contains multiple subject trees, corresponding to different subject categories such as assets, liabilities, and owner's equity. These subject trees together constitute the subject forest structure.

[0031] A root node refers to a first-level subject node in a subject forest structure, representing the top-level classification of the subject system. For example, in the "Accounting System for Village Collective Economic Organizations," "Cash on Hand" and "Bank Deposits" are root nodes for assets, while "Short-term Loans" and "Accounts Payable" are root nodes for liabilities. Root nodes are predefined by the accounting system template, instantiated during the initialization of the accounting system, and have locked editing permissions, preventing users from modifying or deleting them.

[0032] The specific steps for initializing the accounting system of the logical ledger include: The root node of the subject forest structure is instantiated based on the target accounting system template, and the editing permissions of the root node are locked. Obtain the sub-level account configuration parameters and attach the corresponding sub-level account node to the root node to establish a hierarchical topology relationship of multi-level accounting accounts; Configure the initial balance data for the lowest-level account node in the hierarchical topology; Calculate the logical balance residuals of each accounting subject node in the hierarchical topology; When the logical balance residual satisfies the preset zero-value approach condition, the state of the logical account set is changed from the initialization state to the enabled state.

[0033] Furthermore, the method for obtaining the logical balance residual includes: The logical balance residuals include static balance residuals and dynamic balance residuals; Obtain the balance property coefficients of each root node in the subject forest structure. Among them, the root node of the asset class The root nodes of liabilities and owners' equity -1; The aggregated value of each root node is calculated by recursively aggregating the opening balances of the last-level account nodes. ; Calculate the static equilibrium residuals using the following formula: in, Represents the static equilibrium residual. This represents the total number of root nodes belonging to the asset, liability, and owner's equity categories in the aforementioned subject forest structure. This represents the balance property coefficient of the i-th root node. This represents the summation value of the i-th root node; Calculate the dynamic equilibrium residuals using the following formula: in, Represents the dynamic equilibrium residual. Represents the set of root nodes for the income class. Represents a set The summation value of the j-th root node in the middle. Represents the set of root nodes for expenditure classes. Represents a set The kth and, This represents the preset balance for the current period.

[0034] The zero-value approach condition is that both the static balance residual and the dynamic balance residual are less than the minimum monetary unit preset by the system.

[0035] In this embodiment, the step of generating accounting vouchers by matching accounting subject nodes in the subject forest structure specifically includes: Feature extraction is performed on the text summary of the transaction flow data to construct a transaction feature vector; Calculate the cosine similarity between the transaction feature vector and the preset feature vector of each accounting subject node in the subject forest structure; The accounting subject node with the highest cosine similarity is selected as the suggested subject and populated into the subject field of the accounting voucher.

[0036] In this embodiment, the specific steps of the data consistency verification further include: Based on the standard regulatory metadata tags, identify the accounting dimensions with relationships in the multiple logical sets of accounts, including counterparties and accounting items; Extract the transaction amounts corresponding to the accounting dimension from the heterogeneous accounting data; By comparing the transaction amounts under the same accounting dimension in different logical accounting sets, the differences in transaction amounts between accounting sets can be identified, and anomaly warnings can be triggered for the differences in transaction amounts.

[0037] In this embodiment, the generation of a cross-regulatory summary report further includes the following steps: Based on the standard regulatory metadata tags, the heterogeneous accounting data after the data consistency verification process is classified by account attribute, and the heterogeneous accounts are aligned to a unified regulatory statistical dimension. For the aligned regulatory statistical dimensions, the accounting values ​​in the multiple logical ledgers are accumulated and filled to generate cross-regulation summary data. Example 2

[0038] Based on the method provided in Embodiment 1, this embodiment provides a multi-system accounting system applied to financial management scenarios, the system structure diagram of which is shown below. Figure 2 As shown, the system adopts a three-tier architecture design, including a data layer, an application layer, and a presentation layer.

[0039] The data layer includes a database server for storing organizational information, accounting system templates, and logical ledger data. Specifically, the database server stores data for multiple accounting entities, each corresponding to a logical ledger. Each logical ledger contains account information, voucher data, report data, etc. The database server also stores multiple sets of accounting system templates, including the "Accounting System for Village Collective Economic Organizations" template, the "Financial Accounting System for Farmers' Professional Cooperatives" template, and the "Accounting Standards for Small Enterprises" template.

[0040] The application layer includes application servers, which execute business logic processing. The application server contains core components such as a mapping engine, template management engine, account set initialization engine, voucher processing engine, residual balance calculation engine, data consistency verification engine, and report generation engine. The mapping engine is responsible for automatically matching the corresponding accounting system based on the organization type; the template management engine is responsible for managing and maintaining accounting system templates; the account set initialization engine is responsible for executing the account set initialization process; the voucher processing engine is responsible for automatically generating accounting vouchers and performing period-end closing; the residual balance calculation engine is responsible for calculating logical residual balance and determining zero-value approach conditions; the data consistency verification engine is responsible for identifying differences in receivables and payables between different account sets; and the report generation engine is responsible for automatically generating financial statements.

[0041] The presentation layer includes a client application that receives user actions and displays the processing results. The client supports mobile access and provides a unified user interface. Users perform operations such as account initialization, voucher entry, and report querying through the client.

[0042] This application establishes a mapping relationship between organization types and accounting system templates. This mapping relationship is the core mechanism of a multi-system accounting system, ensuring that different types of rural collective economic organizations automatically adapt to the correct accounting system.

[0043] Specifically, the mapping relationship includes three sets of correspondences: The "Accounting System for Village Collective Economic Organizations" applies to village communities, village-level rural collective economic organizations, and group-level rural collective economic organizations. This system is applicable to grassroots rural collective economic organizations and includes a specialized accounting system, such as income categories like "Operating Income," "Contracting and Submitting Income," and "Subsidy Income," as well as expenditure categories like "Operating Expenses" and "Administrative Expenses."

[0044] Specialized cooperatives correspond to the "Financial Accounting System for Farmers' Specialized Cooperatives." This system applies to farmers' specialized cooperatives and includes a specialized accounting system, such as "Products and Materials," "Member Transactions," and "Special Funds," reflecting the operational characteristics of cooperatives.

[0045] Rural comprehensive service cooperatives and other companies comply with the "Accounting Standards for Small Enterprises". This system applies to rural economic organizations of a business nature and includes a standard corporate accounting subject system, such as "Inventory", "Accounts Receivable", and "Accounts Payable".

[0046] In some embodiments, when a user selects a unit to initialize the accounting system, the system automatically reads the organization type attribute of that unit and then determines the accounting system that should be enabled based on the above mapping relationship. For example, when a user selects "Village Affairs Committee of a certain village" for initialization, the system identifies that the unit belongs to the village community type, automatically matches the "Accounting System for Village Collective Economic Organizations", and uses the template of this system in subsequent stages such as account initialization and report generation.

[0047] Furthermore, this embodiment pre-sets multiple complete accounting system templates in the system, each template including a subject system, carry-over rules, and report templates.

[0048] The subject system template includes all primary subjects (root nodes) and commonly used secondary subjects as stipulated in the accounting system. Each subject node has preset attributes such as subject code, subject name, subject category, and balance direction, and is associated with standard regulatory metadata tags.

[0049] The carry-over rule template includes monthly carry-over rules and annual carry-over rules. The monthly carry-over rules define the accounts that need to be carried over at the end of each month and the direction of the carry-over.

[0050] Standard regulatory metadata tags are an important component of accounting system templates, used to standardize and align heterogeneous accounting data. Each accounting item node can be associated with one or more standard regulatory metadata tags.

[0051] By using standard regulatory metadata tags, monetary funds items in different accounting systems can be aligned to a unified regulatory statistical dimension, enabling cross-system data aggregation.

[0052] In some embodiments, system administrators can maintain and update pre-set accounting system templates to adapt to changes in accounting systems.

[0053] Furthermore, the logical account set initialization process provided in this embodiment includes the following steps: Step 1: Identify the organization type and load the accounting system template The user selects the accounting entity to be initialized, the system extracts the organizational characteristics of the accounting entity, and converts them into the corresponding organizational type code.

[0054] The system retrieves the target system identifier that matches the organization type code from the preset mapping rule base.

[0055] The system loads the corresponding accounting system template from the local cache or remote database based on the target system identifier.

[0056] Step 2: Instantiate the root node of the subject forest structure The system instantiates the root node of the subject forest structure based on the loaded accounting system template. The root node is the top-level classification of the subject system, including first-level subjects such as assets, liabilities, owner's equity, revenue, and expenditure.

[0057] The system locks the editing permissions of the root node, preventing users from modifying or deleting the root node, thus ensuring the standardization of the subject system.

[0058] Step 3: Establish hierarchical topology The system obtains the configuration parameters of the sub-level accounts and attaches the corresponding sub-level account nodes to their respective root nodes to establish a hierarchical topology relationship of multi-level accounting accounts.

[0059] Users can continue to add third-level subjects under second-level subjects, and so on, to form a hierarchical topology of multi-level accounting subjects.

[0060] Step 4: Configure the initial balance data Users configure opening balance data for the lowest-level account nodes (i.e., account nodes without subordinate accounts) in the hierarchical topology. The opening balance includes debit balance and credit balance.

[0061] The system calculates the aggregate value of each root node through recursive aggregation.

[0062] Step 5: Calculate the logic balance residuals The system calculates the logical balance residuals of each accounting subject node in the hierarchical topology, including static balance residuals and dynamic balance residuals.

[0063] The system obtains the balance property coefficient of each root node in the subject forest structure. The balance property coefficient of the asset root node is +1, and the balance property coefficient of the liability and owner's equity root nodes is -1.

[0064] The system calculates the static equilibrium residuals according to the following formula: in, Represents the static equilibrium residual. This represents the total number of root nodes belonging to the asset, liability, and owner's equity categories in the aforementioned subject forest structure. This represents the balance property coefficient of the i-th root node. This represents the summation value of the i-th root node; Calculate the dynamic equilibrium residuals using the following formula: in, Represents the dynamic equilibrium residual. Represents the set of root nodes for the income class. Represents a set The summation value of the j-th root node in the middle. Represents the set of root nodes for expenditure classes. Represents a set The kth and, This represents the preset balance for the current period.

[0065] The system determines whether both the static balance residual and the dynamic balance residual are less than the system's preset minimum monetary unit (usually 0.01 yuan).

[0066] Step 6: Change the account status When the logical balance residuals meet the preset zero-value approach condition, the system changes the status of the logical account set from the initialization state to the enabled state. After the account set is enabled, users can start entering accounting vouchers and perform daily accounting work.

[0067] If the logical balance residuals do not meet the zero-value approach condition, the system will prompt the user that the opening balance data is unbalanced and display the specific amount of the imbalance. The user needs to modify the opening balance data until the logical balance residuals meet the zero-value approach condition.

[0068] Furthermore, this embodiment provides a method for automatically generating accounting vouchers based on transaction feature vector matching, the specific steps of which are as follows: Step 1: Construct transaction feature vectors The system acquires transaction log data associated with the accounting entity to be processed, extracts features from the text summary of the transaction log data, and constructs a transaction feature vector.

[0069] Step 2: Calculate cosine similarity The system calculates the cosine similarity between the transaction feature vector T and the preset feature vectors of each accounting subject node in the subject forest structure.

[0070] Each accounting subject node has a preset feature vector, which is extracted based on information such as subject name and subject purpose.

[0071] The system calculates the cosine similarity between the transaction feature vector and the preset feature vectors of all account nodes. The formula for calculating the cosine similarity is as follows: in, Represents the transaction feature vector The feature vector of the i-th accounting subject node The cosine similarity.

[0072] Step 3: Select recommended subjects The system selects the accounting subject node with the highest cosine similarity as the suggested subject and populates it into the subject field of the accounting voucher.

[0073] Through the transaction feature vector matching algorithm, the system can intelligently recommend accounting subjects, reducing the workload of users manually selecting subjects and improving the efficiency of voucher entry.

[0074] Furthermore, the specific steps for data consistency verification in this embodiment include: The system identifies related accounting dimensions in multiple logical accounts based on standard regulatory metadata tags, including counterparties and accounting items.

[0075] The system extracts the transaction amounts from heterogeneous accounting data for the corresponding accounting dimensions.

[0076] The system compares the transaction amounts under the same accounting dimension in different logical accounting sets to identify differences in transactions between different accounting sets.

[0077] The system triggered an anomaly alert for this discrepancy, prompting the user to check whether the transactions in the two sets of accounts are consistent. The user can further query detailed voucher records to identify the cause of the discrepancy and make adjustments.

[0078] Through the data consistency verification mechanism, the system can automatically detect discrepancies in receivables and payables between different sets of accounts, thereby improving regulatory efficiency and reducing financial risks.

[0079] Furthermore, in this embodiment, a cross-regulatory regulatory summary report is generated, and the specific steps include: Based on standard regulatory metadata tags, the system categorizes heterogeneous accounting data after data consistency verification by account attribute and aligns heterogeneous accounts to a unified regulatory statistical dimension.

[0080] The system accumulates and populates accounting values ​​from multiple logical ledgers for aligned regulatory statistical dimensions, generating cross-regulatory summary data.

[0081] The system generates cross-regulatory summary reports, displaying summary data from various regulatory statistical dimensions for regulatory authorities to query and analyze.

[0082] Through the cross-system regulatory summary report generation mechanism, the system can achieve unified supervision of accounting entities under different accounting systems, making it easier for higher-level departments to grasp the overall financial situation and improve regulatory efficiency. Example 3

[0083] This embodiment provides a multi-system accounting device 3 for use in financial management scenarios, and its device structure diagram is shown below. Figure 3 As shown, the device includes: The mapping rules module 31 is used to establish a mapping relationship between organizational type and accounting system template for accounting entities that are subject to different accounting systems; The identification module 32 is used to obtain the organization type of the accounting entity to be processed, and to identify the target accounting system template corresponding to the accounting entity according to the mapping relationship; The initialization module 33 is used to attach a logical account set to the accounting entity according to the target accounting system template, and initialize the accounting system of the logical account set; the accounting system includes a subject forest structure composed of multiple accounting subject nodes, a carry-over rule set, and report generation logic; The voucher generation module 34 is used to obtain transaction flow data associated with the accounting entity to be processed, generate accounting vouchers by matching accounting subject nodes in the subject forest structure, and form heterogeneous accounting data in multiple logical sets based on the accounting vouchers. The consistency verification module 35 is used to perform data consistency verification on the heterogeneous accounting data based on the accounting system template, and identify the differences in accounts receivable and payable between multiple logical sets of accounts. The aggregation module 36 is used to standardize and aggregate the heterogeneous accounting data that has completed data consistency verification, and generate cross-system regulatory summary reports.

[0084] The multi-system accounting method, apparatus, and system provided in the embodiments of this application achieve the following technical effects: Traditional solutions require deploying different financial systems for different types of organizations, or manually switching accounting systems within the same system, which is complex and prone to errors. This application's embodiment establishes a mapping mechanism between organization type and accounting system, supporting multiple accounting sets and systems on a single platform. Different accounting sets automatically adapt to the corresponding accounting system, eliminating the need to switch systems and reducing system deployment and maintenance costs.

[0085] Traditional solutions lack a mechanism to verify the legality of accounting entries in the initial state of the accounting system, failing to ensure the accuracy of opening balance data and resulting in a weak foundation for subsequent accounting. This application's embodiment introduces logical balance residuals and zero-value approach conditions to rigorously verify the opening balance data. The accounting system is only allowed to be activated when the logical balance residuals meet the zero-value approach condition, thus ensuring the legality of accounting entries in the initial state of the accounting system.

[0086] Traditional methods require finance personnel to manually set up the account system, manually enter carry-forward vouchers, and manually fill out financial statements, which is labor-intensive and prone to errors. This application's embodiment uses pre-set accounting system templates to automatically load the account system, generate carry-forward and report templates during account initialization, and automatically generate journal vouchers, perform period-end carry-forwards, and generate financial statements during business processing. This reduces the workload and professional requirements for finance personnel and improves work efficiency.

[0087] In traditional solutions, data from different accounting sets is scattered across different systems, making it difficult for higher-level departments to conduct unified queries and supervision. This application's embodiment manages multiple accounting sets on a single platform, supports cross-account data aggregation queries and comparative analysis, and achieves standardized alignment of heterogeneous accounting data through standard regulatory metadata tags. It generates cross-regulatory summary reports, facilitating higher-level departments to monitor the financial status of each unit in real time and promptly identify and address problems.

[0088] Finally, it should be noted that the above embodiments are only used to illustrate the technical solutions of the present invention, and not to limit them; 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 or all of the technical features; and these modifications or substitutions do not cause the essence of the corresponding technical solutions to deviate from the scope of the technical solutions of the embodiments of the present invention, and they should all be covered within the scope of the claims and specification of the present invention.

Claims

1. A multi-system accounting method applied to financial management scenarios, characterized in that, The method includes: Establish a mapping relationship between organizational type and accounting system template for accounting entities subject to different accounting systems; Obtain the organization type of the accounting entity to be processed, and identify the target accounting system template corresponding to the accounting entity based on the mapping relationship; According to the target accounting system template, a logical account set is attached to the accounting entity, and the accounting system of the logical account set is initialized; the accounting system includes a subject forest structure composed of multiple accounting subject nodes, a carry-over rule set, and report generation logic; Obtain transaction flow data associated with the accounting entity to be processed, generate accounting vouchers by matching accounting subject nodes in the subject forest structure, and form heterogeneous accounting data in multiple logical sets based on the accounting vouchers; Based on the accounting system template, perform data consistency verification on the heterogeneous accounting data to identify differences in accounts receivable and payable between multiple logical sets of accounts. Using the aforementioned accounting system template, the heterogeneous accounting data that has completed data consistency verification is standardized and aggregated to generate a cross-system regulatory summary report.

2. The multi-system accounting method applied to financial management scenarios according to claim 1, characterized in that, The accounting system template has pre-set standard regulatory metadata tags; The standard regulatory metadata tags are used to standardize and align heterogeneous accounting data generated by the accounting entity.

3. The multi-system accounting method applied to financial management scenarios according to claim 1, characterized in that, Obtain the organization type of the accounting entity to be processed, and identify the target accounting system template corresponding to the accounting entity to be processed based on the mapping relationship. The specific steps include: Extract the organizational characteristics of the accounting entity to be processed and convert them into the corresponding organizational type code; Retrieve the target system identifier that matches the organization type code from the preset mapping rule base; Based on the target system identifier, load the corresponding accounting system template from the local cache or remote database.

4. The multi-system accounting method applied to financial management scenarios according to claim 1, characterized in that, The specific steps for initializing the accounting system of the logical ledger include: The root node of the subject forest structure is instantiated based on the target accounting system template, and the editing permissions of the root node are locked. Obtain the sub-level account configuration parameters and attach the corresponding sub-level account node to the root node to establish a hierarchical topology relationship of multi-level accounting accounts; Configure the initial balance data for the lowest-level account node in the hierarchical topology; Calculate the logical balance residuals of each accounting subject node in the hierarchical topology; When the logical balance residual satisfies the preset zero-value approach condition, the state of the logical account set is changed from the initialization state to the enabled state.

5. The multi-system accounting method for financial management scenarios according to claim 4, characterized in that, The method for obtaining the logical balance residual includes: The logical balance residuals include static balance residuals and dynamic balance residuals; Obtain the balance property coefficients of each root node in the subject forest structure. Among them, the root node of the asset class The root nodes of liabilities and owners' equity -1; The total value of each root node is calculated by recursively aggregating the opening balances of the last-level account nodes. Calculate the static equilibrium residuals using the following formula: in, Represents the static equilibrium residual. This represents the total number of root nodes belonging to the asset, liability, and owner's equity categories in the aforementioned subject forest structure. This represents the balance property coefficient of the i-th root node. This represents the summation value of the i-th root node; Calculate the dynamic equilibrium residuals using the following formula: in, Represents the dynamic equilibrium residual. Represents the set of root nodes for the income class. Represents a set The summation value of the j-th root node in the middle. Represents the set of root nodes for expenditure classes. Represents a set The kth and, This represents the preset balance for the current period; The zero-value approach condition is that both the static balance residual and the dynamic balance residual are less than the minimum monetary unit preset by the system.

6. The multi-system accounting method applied to financial management scenarios according to claim 1, characterized in that, The specific steps for generating accounting vouchers by matching accounting subject nodes in the subject forest structure include: Feature extraction is performed on the text summary of the transaction flow data to construct a transaction feature vector; Calculate the cosine similarity between the transaction feature vector and the preset feature vector of each accounting subject node in the subject forest structure; The accounting subject node with the highest cosine similarity is selected as the suggested subject.

7. The multi-system accounting method applied to financial management scenarios according to claim 2, characterized in that, The specific steps for data consistency verification include: Based on the standard regulatory metadata tags, identify the accounting dimensions with relationships in the multiple logical sets of accounts, including counterparties and accounting items; Extract the transaction amounts corresponding to the accounting dimension from the heterogeneous accounting data; By comparing the transaction amounts under the same accounting dimension in different logical accounting sets, the differences in transaction amounts between accounting sets can be identified, and anomaly warnings can be triggered for the differences in transaction amounts.

8. A multi-system accounting method for financial management scenarios according to claim 2, characterized in that, Generating cross-regulatory summary reports involves the following steps: Based on the standard regulatory metadata tags, the heterogeneous accounting data after the data consistency verification process is classified by account attribute, and the heterogeneous accounts are aligned to a unified regulatory statistical dimension. For the aligned regulatory statistical dimensions, the accounting values ​​in the multiple logical ledgers are accumulated and filled to generate cross-regulation summary data.

9. A multi-system accounting device for use in financial management scenarios, characterized in that, The device includes: The mapping rules module is used to establish a mapping relationship between organizational type and accounting system template for accounting entities that are subject to different accounting systems; The identification module is used to obtain the organization type of the accounting entity to be processed, and to identify the target accounting system template corresponding to the accounting entity according to the mapping relationship; The initialization module is used to attach a logical account set to the accounting entity according to the target accounting system template, and initialize the accounting system of the logical account set; the accounting system includes a subject forest structure composed of multiple accounting subject nodes, a carry-over rule set, and report generation logic; The voucher generation module is used to obtain transaction flow data associated with the accounting entity to be processed, generate accounting vouchers by matching accounting subject nodes in the subject forest structure, and form heterogeneous accounting data in multiple logical sets based on the accounting vouchers. The consistency verification module is used to perform data consistency verification on the heterogeneous accounting data based on the accounting system template, and to identify differences in accounts receivable and payable between multiple logical sets of accounts. The aggregation module is used to standardize and aggregate the heterogeneous accounting data that has completed data consistency verification, and generate cross-system regulatory summary reports.

10. A multi-system accounting system applied to financial management scenarios, comprising a database server, an application server, and a client, characterized in that, The application server is used to execute the method according to any one of claims 1-8; The database server is used to store the mapping relationship, the target accounting system template, and the data of the multiple logical account sets; the client is used to receive user operations and display the processing results.

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