An administrative and enterprise unit operation cost automatic accounting system

Abstract

This invention relates to the field of financial information technology and discloses an automatic cost accounting system for administrative and public institutions. The system includes a data layer, a core accounting layer, an application layer, and a presentation layer. The core accounting layer is equipped with a dual-track integrated accounting engine, an intelligent multi-dimensional cost allocation module, and a research project lifecycle accounting subsystem. This invention solves problems in existing technologies such as the disconnect between financial accounting and budget accounting in administrative and public institutions, the separation of research project costs from daily operating costs, inaccurate allocation of indirect costs, and lagging budget control. It achieves closed-loop management of the entire budget-accounting-final settlement process and automatic collection of multi-source data. The system can automatically generate various reports that comply with government accounting regulations, provides intelligent audit traceability functions, improves accounting efficiency by more than 80%, and achieves a cost accounting accuracy rate of 99.5%. It is suitable for the cost accounting of operating costs and research project costs of administrative and public institutions at all levels and of all types.

Description

Technical Field

[0001] This invention belongs to the field of financial information technology, specifically an automatic accounting system for the operating costs of administrative and public institutions. Background Technology

[0002] With the full implementation of the government accounting system, the requirements for financial management in administrative and public institutions are becoming increasingly stringent, especially in cost accounting. This necessitates not only accurate calculation of daily operating costs but also meticulous management of research project costs. However, most existing financial accounting systems for administrative and public institutions are modified versions of traditional enterprise financial software, resulting in numerous problems: First, most existing systems have not truly achieved the integration of financial accounting and budgetary accounting. Many organizations still use two sets of books for separate accounting, which not only increases the workload of financial staff, but also easily leads to inconsistencies between the two sets of books, affecting the accuracy of accounting information.

[0003] Secondly, the existing system lacks a dedicated accounting function for research project costs, resulting in separate accounting for research project costs and daily operating costs, leading to severe data silos. The allocation of indirect costs for research projects mostly uses a simple proportional method with a single allocation standard, failing to accurately reflect the actual cost consumption of research projects and resulting in inaccurate cost accounting.

[0004] Third, the existing system has weak budget control functions, and budget preparation is disconnected from actual accounting. Most of the time, it can only perform post-event accounting and cannot achieve pre-event budget control and real-time early warning, which easily leads to budget overruns.

[0005] Fourth, the existing system has limited data collection capabilities, and much business data still needs to be manually entered by finance personnel, which is not only inefficient but also prone to human error. Furthermore, the lack of data sharing between systems leads to inconsistencies between financial and business data.

[0006] Fifth, the existing system lacks a comprehensive audit traceability function, making it difficult for auditors to trace the original business documents and approval processes from the report data, resulting in high audit difficulty and low efficiency.

[0007] While some existing technologies have achieved basic financial accounting functions, they do not cover the accounting of research project costs, nor do they solve the problems of inaccurate allocation of indirect costs in the dual-track system. Furthermore, existing technologies are only designed for research projects and cannot be integrated with the daily operating cost accounting of administrative and public institutions, thus failing to achieve integrated management. Therefore, improvements are needed to address these issues. Summary of the Invention

[0008] The purpose of this invention is to overcome the shortcomings of the prior art and provide an automatic cost accounting system for administrative and public institutions, which solves the problems of disconnect between the dual-track accounting system, inaccurate cost accounting for scientific research projects, lagging budget control, low data collection efficiency, and difficulty in auditing and tracing existing technologies.

[0009] To achieve the above objectives, the present invention provides the following technical solution: an automatic accounting system for the operating costs of administrative and public institutions, comprising a data layer, a core accounting layer, an application layer, and a presentation layer.

[0010] The data layer is used to collect and store various financial and business data of administrative and public institutions, including multi-source data collection interfaces and a unified data warehouse. The multi-source data collection interfaces support the connection with financial systems, OA systems, procurement systems, asset management systems, human resources systems, and scientific research management systems, automatically collecting various business data without manual input. The unified data warehouse uses a star schema to store structured and unstructured data, realizing unified management and sharing of data, and ensuring data consistency and accuracy.

[0011] The core accounting layer communicates with the data layer and forms the core of the system, including a dual-track fusion accounting engine, an intelligent multi-dimensional cost allocation module, and a research project lifecycle accounting subsystem.

[0012] The dual-track integrated accounting engine runs both financial accounting and budgetary accounting systems simultaneously, automatically generating parallel accounting vouchers. The engine includes a voucher template library, a parallel accounting rule library, and an automatic accounting unit. The voucher template library contains pre-set templates for various economic transactions that comply with government accounting regulations, covering all common economic transactions of administrative and public institutions. The parallel accounting rule library stores the correspondence between financial accounting entries and budgetary accounting entries, set according to the requirements of government accounting regulations. The automatic accounting unit automatically matches voucher templates and parallel accounting rules based on business data, simultaneously generating both financial accounting vouchers and budgetary accounting vouchers, achieving automation and integration of the dual-track accounting system and avoiding inconsistencies between the two sets of accounts.

[0013] The intelligent multi-dimensional cost allocation module automatically calculates the allocation ratio of indirect costs among various departments and research projects based on four dimensions: personnel proportion, working hour proportion, area proportion, and usage frequency. This module includes a driver data acquisition unit, an allocation ratio calculation unit, and an allocation execution unit. The driver data acquisition unit automatically obtains personnel, working hours, area, and usage frequency data from the OA system, attendance system, asset management system, and research management system, eliminating the need for manual statistics. The allocation ratio calculation unit uses a weighted average method to calculate the allocation ratio for each cost object, and users can adjust the weights of each dimension according to actual conditions. The allocation execution unit automatically generates indirect cost allocation vouchers based on the calculation results, greatly improving the accuracy and efficiency of indirect cost allocation.

[0014] The research project lifecycle accounting subsystem realizes full-process cost accounting and management from project initiation, budget preparation, execution control to project completion and acceptance. This subsystem includes a project initiation management unit, a project budget management unit, a project execution control unit, and a project completion management unit. The project initiation management unit records the basic information of the project, the basis for initiation, and the approval process. The project budget management unit supports the preparation of project budgets according to economic and functional classifications, down to specific expenditure items. The project execution control unit compares the project budget with actual expenditures in real time, and automatically issues an early warning and freezes relevant payment processes when expenditures exceed the budget threshold, effectively preventing budget overruns. The project completion management unit automatically generates project completion reports and financial settlement reports, providing accurate financial data for project acceptance.

[0015] The application layer communicates with the core accounting layer, including the budget management module, expenditure management module, asset management module, procurement management module, and report generation module.

[0016] The budget management module includes a budget preparation unit, a budget adjustment unit, and a budget execution analysis unit. The budget preparation unit supports a "two-up, two-down" budget preparation process, achieving standardization and normalization of budget preparation. The budget adjustment unit records the reasons for all budget adjustments and the approval process, ensuring the traceability of budget adjustments. The budget execution analysis unit generates budget execution analysis reports in real time, providing data support for leadership decision-making.

[0017] The expenditure management module enables full-process management from expenditure application, approval, payment to accounting, supports multiple payment methods such as government credit card reimbursement and corporate payments, and automatically generates accounting vouchers.

[0018] The asset management module enables full lifecycle management of assets, including warehousing, requisition, depreciation, and disposal. It automatically calculates asset depreciation and allocates depreciation expenses to relevant departments and research projects.

[0019] The procurement management module is integrated with the government procurement platform, enabling full-process management of procurement applications, approvals, bidding, contract signing, and payments, and automatically generating procurement-related accounting vouchers.

[0020] The report generation module includes standard report units and custom report units. The standard report units are pre-set with report templates such as balance sheets, income and expense statements, and budget income and expenditure statements required by government accounting regulations, and automatically generate various standard reports. The custom report units allow users to flexibly define report formats and data retrieval rules according to their own needs, so as to meet personalized reporting requirements.

[0021] The presentation layer communicates with the application layer to display accounting results and provide an operation interface to users, including a PC-based operation interface and a mobile application. The PC-based operation interface provides complete system functions, suitable for financial personnel to perform daily operations. The mobile application supports budget inquiries, expenditure approvals, report viewing, and alarm message reception, making it convenient for leaders and business personnel to handle related matters anytime, anywhere.

[0022] Furthermore, this system also includes an intelligent audit traceability module, which communicates and connects with the core accounting layer and data layer. The intelligent audit traceability module records the entire process operation log for each business transaction, including all operations such as data entry, modification, review, and accounting. This module supports tracing from report data to accounting vouchers, original documents, and approval processes, realizing full-chain traceability of "report-voucher-document-approval". At the same time, this module can also automatically generate a list of audit doubts based on preset audit rules, which greatly improves audit efficiency and reduces audit risk.

[0023] Compared with the prior art, the beneficial effects of the present invention are: This invention achieves integrated accounting of financial accounting and budget accounting through a dual-track integrated accounting engine, automatically generates parallel accounting vouchers, avoids the problem of inconsistent data between the two sets of accounts, reduces the workload of financial personnel by more than 60%, and improves accounting efficiency by more than 80%. This invention, through an intelligent multi-dimensional cost allocation module, automatically calculates the allocation ratio of indirect costs based on four dimensions: personnel proportion, working hour proportion, area proportion, and usage frequency. This solves the problem of inaccurate indirect cost allocation in existing technologies, achieving a cost accounting accuracy rate of 99.5%. This invention achieves integrated accounting and management of research project costs and daily operating costs through a research project full life cycle accounting subsystem, solving the problems of non-standard and inaccurate research project cost accounting, and providing accurate financial data for the management and acceptance of research projects. This invention realizes closed-loop management of the entire process of budgeting, accounting and final accounts. Budget control is moved from post-event accounting to pre-event and in-event. When expenditure exceeds the budget threshold, an early warning is automatically issued and the relevant payment process is frozen, which effectively prevents budget overspending. This invention automatically collects various types of business data through a multi-source data acquisition interface, eliminating the need for manual data entry. This not only improves the efficiency of data collection but also ensures the accuracy and consistency of the data. This invention achieves full-process audit traceability through an intelligent audit traceability module, supporting the tracing from report data to original business documents and approval processes, automatically generating a list of audit doubts, improving audit efficiency by more than 70%, and reducing audit risks; This system is simple to operate, has a user-friendly interface, supports both PC and mobile devices, is convenient for different users, and has broad application prospects. Attached Figure Description

[0024] The accompanying drawings are provided to further illustrate the invention and form part of the specification. They are used together with the embodiments of the invention to explain the invention and do not constitute a limitation thereof.

[0025] In the attached diagram: Figure 1 This is a diagram showing the overall architecture of the system of the present invention; Figure 2 This is a schematic diagram of the dual-track fusion computing engine of the present invention; Figure 3 This is a schematic diagram of the structure of the intelligent multi-dimensional cost allocation module of the present invention; Figure 4 This is a schematic diagram of the structure of the full life cycle accounting subsystem for scientific research projects of this invention; Figure 5 This is a flowchart of the system of the present invention. Detailed Implementation

[0026] The technical solutions of the present invention will be clearly and completely described below with reference to the accompanying drawings of the embodiments of the present invention. Obviously, the described embodiments are only some embodiments of the present invention, and not all embodiments. All other embodiments obtained by those skilled in the art based on the embodiments of the present invention without creative effort are within the scope of protection of the present invention.

[0027] like Figure 1 As shown, an automatic accounting system for the operating costs of administrative and public institutions includes a data layer 100, a core accounting layer 200, an application layer 300, and a presentation layer 400.

[0028] The data layer 100 is used to collect and store various financial and business data of administrative and public institutions, including a multi-source data collection interface 101 and a unified data warehouse 102. The multi-source data collection interface 101 supports the connection with financial systems, OA systems, procurement systems, asset management systems, human resources systems, and scientific research management systems, adopts a standard API interface protocol, and supports both real-time data synchronization and scheduled data synchronization. The unified data warehouse 102 adopts a star schema design, including fact tables and dimension tables. The fact tables store various business and financial data, while the dimension tables store basic information such as departments, personnel, projects, and subjects. The unified data warehouse 102 also has a data backup and recovery mechanism to ensure data security and integrity.

[0029] The core accounting layer 200 communicates with the data layer 100 and is the core part of the system. It includes a dual-track fusion accounting engine 201, an intelligent multi-dimensional cost allocation module 202, and a research project full life cycle accounting subsystem 203.

[0030] like Figure 2 As shown, the dual-track integrated accounting engine 201 includes a voucher template library 2011, a parallel accounting rule library 2012, and an automatic accounting unit 2013. The voucher template library 2011 has pre-set voucher templates for various economic transactions that comply with the requirements of the "Government Accounting System - Accounting Subjects and Statements for Administrative and Public Institutions", including revenue transactions, expenditure transactions, asset transactions, liability transactions, etc., totaling more than 500 voucher templates, covering all common economic transactions of administrative and public institutions. Each voucher template defines the subjects, debit and credit directions, and data retrieval formulas for financial accounting entries and budgetary accounting entries.

[0031] The Parallel Accounting Rules Library 2012 stores the correspondence between financial accounting entries and budgetary accounting entries, and is set up according to the requirements of the government accounting system regarding parallel accounting. For example, for cash receipts and payments that are included in the departmental budget management, budgetary accounting should be performed at the same time as financial accounting; for other transactions, only financial accounting is required. The Parallel Accounting Rules Library 2012 also allows users to customize parallel accounting rules according to their own unit's actual situation.

[0032] The automatic accounting unit 2013 automatically matches voucher templates and parallel accounting rules based on business data, and simultaneously generates financial accounting vouchers and budget accounting vouchers. The specific working process is as follows: When the multi-source data acquisition interface 101 collects a piece of business data, the automatic accounting unit 2013 first matches the corresponding voucher template according to the business type, then extracts relevant data from the business data according to the data retrieval formula in the voucher template, and generates financial accounting entries. Next, the automatic accounting unit 2013 determines whether budget accounting is required based on the rules in the parallel accounting rule library 2012. If so, it generates the corresponding budget accounting entries. Finally, the automatic accounting unit 2013 saves the generated financial accounting vouchers and budget accounting vouchers to the unified data warehouse 102.

[0033] like Figure 3 As shown, the intelligent multi-dimensional cost allocation module 202 includes a driver data acquisition unit 2021, an allocation ratio calculation unit 2022, and an allocation execution unit 2023.

[0034] The Motivation Data Acquisition Unit 2021 automatically acquires personnel, working hours, area, and usage frequency data from the OA system, attendance system, asset management system, and scientific research management system. For example, it acquires personnel quantity information for each department and each scientific research project from the personnel system, attendance records and working hour information for each person from the attendance system, office area information for each department and each scientific research project from the asset management system, and usage frequency information for each scientific research equipment from the scientific research management system. The Motivation Data Acquisition Unit 2021 can be set to automatically collect data once a day, once a week, or once a month.

[0035] The allocation ratio calculation unit 2022 uses the weighted average method to calculate the allocation ratio of each cost object; the specific calculation formula is as follows: The allocation ratio of a certain cost object = (the proportion of personnel for that cost object × personnel weight + the proportion of working hours for that cost object × working hour weight + the proportion of area for that cost object × area weight + the proportion of usage frequency for that cost object × usage frequency weight) / (personnel weight + working hour weight + area weight + usage frequency weight). Personnel percentage = Number of personnel for this cost object / Total number of personnel; Work time percentage = Total work time of this cost object / Total work time of all cost objects; Area percentage = Office area used by this cost object / Total office area; Usage frequency percentage = Total frequency of equipment used by this cost object / Total frequency of equipment used by all cost objects.

[0036] Users can adjust the weights of each dimension according to their actual situation. The default weights are 0.4 for personnel, 0.3 for working hours, 0.2 for area, and 0.1 for usage frequency. The 2022 apportionment ratio calculation unit also supports users to customize apportionment dimensions and weights to meet the personalized needs of different units.

[0037] The allocation execution unit 2023 automatically generates indirect cost allocation vouchers based on the calculation results. The specific working process is as follows: First, the allocation execution unit 2023 obtains the total amount of indirect costs to be allocated from the unified data warehouse 102; then, it calculates the amount of indirect costs to be allocated to each cost object according to the allocation ratio of each cost object; finally, it automatically generates financial accounting vouchers and budget accounting vouchers for indirect cost allocation and saves them to the unified data warehouse 102.

[0038] like Figure 4 As shown, the research project lifecycle accounting subsystem 203 includes a project initiation management unit 2031, a project budget management unit 2032, a project execution control unit 2033, and a project completion management unit 2034.

[0039] Project initiation management unit 2031 records the basic information of the project, the basis for initiation, and the approval process. The basic information of the project includes the project name, project number, project leader, project start and end time, and source of project funding. The basis for initiation includes the project application and the project approval document. The approval process records the approval opinions and approval time at each level of the project initiation. Project initiation management unit 2031 also supports the modification and query functions of project information.

[0040] The Project Budget Management Unit 2032 supports the preparation of project budgets according to economic and functional classifications, down to specific expenditure items such as personnel expenses, public expenses, equipment purchase costs, material costs, testing and processing costs, etc. The Project Budget Management Unit 2032 also supports budget import and export functions. Users can import budget sheets in Excel format into the system, and can also export budget sheets in the system to Excel format. At the same time, this unit also records the reasons for all budget adjustments and the approval process, ensuring the traceability of budget adjustments.

[0041] The Project Execution Control Unit 2033 compares the project budget with actual expenditures in real time to perform budget control and early warning. The specific working process is as follows: When an expenditure related to a research project occurs, the Project Execution Control Unit 2033 first retrieves the project's budget amount and the amount already spent from the unified data warehouse 102; then, it calculates the remaining budget amount for the project; if the current expenditure is less than or equal to the remaining budget amount, payment is allowed, and the spent amount is updated; if the current expenditure exceeds the remaining budget amount, an early warning message is automatically issued, and the relevant payment process is frozen. Payment can only continue after the project leader applies for and obtains approval to adjust the budget. The Project Execution Control Unit 2033 also supports detailed budget control by expenditure item, allowing users to set individual budget thresholds for each expenditure item.

[0042] The project completion management unit 2034 automatically generates project completion reports and financial settlement reports. When a project is completed, the project completion management unit 2034 extracts all income and expenditure data of the project from the unified data warehouse 102 and automatically generates a project financial settlement report, including project income, expenditure, and balance. At the same time, the unit also supports users to upload relevant documents for project completion, such as research reports and achievement appraisal certificates, to form a complete project completion archive.

[0043] The application layer 300 is connected to the core accounting layer 200 and includes a budget management module 301, an expenditure management module 302, an asset management module 303, a procurement management module 304, and a report generation module 305.

[0044] The budget management module 301 includes a budget preparation unit, a budget adjustment unit, and a budget execution analysis unit. The budget preparation unit supports a "two-up, two-down" budget preparation process: "First up": Each department prepares its proposed budget and submits it to the finance department; "First down": The finance department reviews the proposed budgets and issues budget control figures; "Second up": Each department adjusts its budget based on the budget control figures and submits it to the finance department; "Second down": The finance department summarizes the budgets from all departments, submits them to the superior department for approval, and issues the official budget. The budget adjustment unit records the reasons for all budget adjustments and the approval process, supporting budget additions, reductions, and adjustments. The budget execution analysis unit generates real-time budget execution analysis reports, including budget execution progress and budget execution variance analysis, providing data support for leadership decision-making.

[0045] The expenditure management module 302 enables full-process management from expenditure application, approval, payment to accounting. Business personnel fill out an expenditure application form in the system and upload relevant original documents, such as invoices and contracts. Then, the expenditure application form is approved level by level according to the preset approval process. After approval, the finance personnel perform the payment operation in the system, and the system automatically generates accounting vouchers. The expenditure management module 302 supports multiple payment methods such as reimbursement by official credit card, corporate payment, and cash payment. It also supports batch payment function, which greatly improves payment efficiency.

[0046] The Asset Management Module 303 enables full lifecycle management of assets, including warehousing, requisition, depreciation, and disposal. After an asset is procured, asset managers enter the asset information into the system and generate an asset card. Asset requisition requires application in the system, and requisition is only permitted after approval. The Asset Management Module 303 automatically calculates asset depreciation and allocates depreciation costs to relevant departments and research projects based on the department and project using the asset. When an asset is scrapped or disposed of, asset managers perform the disposal operation in the system, and the system automatically generates accounting vouchers for asset disposal.

[0047] The procurement management module 304 is integrated with the government procurement platform, enabling full-process management from procurement application, approval, bidding, contract signing to payment. Business personnel fill out procurement application forms in the system, and after approval, the system automatically pushes the procurement information to the government procurement platform. After the procurement is completed, the procurement management module 304 automatically obtains the procurement result information and generates procurement contracts and payment application forms. After the payment application forms are approved, finance personnel perform payment operations, and the system automatically generates procurement-related accounting vouchers.

[0048] The report generation module 305 includes standard report units and custom report units. The standard report units are pre-set with report templates such as balance sheets, income and expense statements, budget income and expenditure statements, and fiscal appropriation income and expenditure statements required by government accounting regulations. The system automatically extracts data from the unified data warehouse 102 to generate various standard reports. The custom report units allow users to flexibly define report formats and data retrieval rules according to their own needs. Users can design report formats and set data sources and data retrieval formulas by dragging and dropping. The report generation module 305 also supports report export and printing functions. Users can export reports to Excel, PDF, and other formats, or print reports directly.

[0049] The presentation layer 400 communicates with the application layer 300, including a PC-side operation interface 401 and a mobile application 402. The PC-side operation interface 401 adopts a B / S architecture, allowing users to access the system through a browser without installing a client. The PC-side operation interface 401 provides complete system functions, suitable for financial personnel to perform daily operations. The mobile application 402 supports Android and iOS systems, allowing users to access the system through mobile phones or tablets. The mobile application 402 provides functions such as budget inquiry, expenditure approval, report viewing, and alarm message reception, making it convenient for leaders and business personnel to handle related matters anytime and anywhere.

[0050] This system also includes an intelligent audit traceability module 500, which communicates with the core accounting layer 200 and the data layer 100. The intelligent audit traceability module 500 records the entire process operation log of each business transaction, including the operator, operation time, operation content, and data changes before and after the operation. This module supports tracing from report data to accounting vouchers, original documents, and approval processes. Users only need to click on a data in the report, and the system will automatically display the corresponding accounting voucher. Clicking on the accounting voucher allows users to view the corresponding original documents and approval processes, realizing full-chain traceability of "report-voucher-document-approval". At the same time, the intelligent audit traceability module 500 also has a variety of built-in audit rules, such as large expenditure audit, abnormal expenditure audit, and budget overrun audit. The system automatically scans financial data according to these rules and generates a list of audit doubts. Auditors can focus their audits on the list of audit doubts, greatly improving audit efficiency.

[0051] like Figure 5 As shown, the automatic cost accounting method for administrative and public institutions of the present invention includes the following steps: S1: Automatically collect various financial and business data of administrative and public institutions through the multi-source data acquisition interface 101 and store them in the unified data warehouse 102; the multi-source data acquisition interface 101 is connected to the financial system, OA system, procurement system, asset management system, human resources system and scientific research management system to collect various business data in real time or on a regular basis, such as expenditure application forms, purchase orders, asset receipt forms, attendance records, etc.

[0052] S2: The dual-track integrated accounting engine 201 automatically generates financial accounting vouchers and budget accounting vouchers based on business data; the automatic accounting unit 2013 matches the corresponding voucher templates and parallel accounting rules according to the business type, and generates financial accounting vouchers and budget accounting vouchers at the same time, and saves them to the unified data warehouse 102.

[0053] S3: The intelligent multi-dimensional cost allocation module 202 automatically calculates the allocation ratio of indirect costs based on four dimensions of drivers and generates allocation vouchers; the driver data acquisition unit 2021 automatically acquires personnel, working hours, area and usage frequency data; the allocation ratio calculation unit 2022 calculates the allocation ratio of each cost object using the weighted average method; and the allocation execution unit 2023 automatically generates indirect cost allocation vouchers based on the calculation results.

[0054] S4: The research project lifecycle accounting subsystem 203 performs cost accounting and management for the entire process of research project initiation, budgeting, execution and completion; the project initiation management unit 2031 records the basic information and approval process of the project; the project budget management unit 2032 prepares the project budget; the project execution control unit 2033 compares the budget with the actual expenditure in real time, and performs budget control and early warning; the project completion management unit 2034 automatically generates the project completion report and financial settlement report.

[0055] S5: The budget management module 301 compares the budget with actual expenditures in real time to control the budget and issue early warnings; the budget execution analysis unit generates budget execution analysis reports in real time. When expenditures exceed the budget threshold, the system automatically issues an early warning message and freezes the relevant payment process.

[0056] S6: The report generation module 305 automatically generates various financial statements and cost analysis reports; the standard report unit generates various standard reports required by the government accounting system, and the custom report unit generates various user-defined reports.

[0057] S7: The Intelligent Audit Traceability Module 500 provides full-process audit traceability functionality and generates a list of audit doubts. Auditors can use this module to trace back from report data to original business documents and approval processes. The system automatically generates a list of audit doubts, improving audit efficiency.

[0058] Example A municipal-level administrative unit uses the system of this invention to calculate operating costs and research project costs. The unit has 10 departments, 5 ongoing research projects, annual operating expenses of 50 million yuan, and research expenses of 20 million yuan.

[0059] Before using this system, the organization used traditional financial software for accounting, with separate bookkeeping for financial accountants and budget accountants. This required financial staff to manually enter a large amount of data, and monthly closing took 5-7 days. The cost accounting for scientific research projects used a simple proportional method to allocate indirect costs, resulting in inaccurate accounting results and frequent project overruns. Auditors had to spend a lot of time reviewing paper vouchers and documents, leading to low audit efficiency.

[0060] After using this system, the organization achieved automatic multi-source data collection, eliminating the need for financial staff to manually enter business data and reducing monthly closing time to 1-2 days; the dual-track integrated accounting engine automatically generates parallel accounting vouchers, ensuring complete consistency between the two sets of accounts and eliminating any data inconsistencies; the intelligent multi-dimensional cost allocation module automatically calculates the allocation ratio of indirect costs based on four dimensions of drivers, achieving a cost accounting accuracy rate of 99.5%; the research project full lifecycle accounting subsystem enables full-process cost management of research projects, effectively preventing project overruns; and the intelligent audit traceability module provides full-process audit traceability, improving audit efficiency by over 70%.

[0061] In summary, the automatic cost accounting system for administrative and public institutions of the present invention solves many problems existing in the prior art, has significant beneficial effects and creativity, and is applicable to the cost accounting of operating costs and scientific research projects of administrative and public institutions at all levels and of all types.

Claims

1. An automatic cost accounting system for administrative and public institutions, characterized in that, include: The data layer is used to collect and store various financial and operational data of administrative and public institutions. The core accounting layer communicates and connects with the data layer, including a dual-track fusion accounting engine, an intelligent multi-dimensional cost allocation module, and a research project full life cycle accounting subsystem; The application layer communicates and connects with the core accounting layer, including the budget management module, expenditure management module, asset management module, procurement management module, and report generation module; The presentation layer, communicating with the application layer, is used to display accounting results and provide an operation interface to users. The dual-track integrated accounting engine simultaneously runs both financial accounting and budgetary accounting systems, automatically generating parallel accounting vouchers. The intelligent multi-dimensional cost allocation module automatically calculates the allocation ratio of indirect costs among various departments and research projects based on four dimensions: personnel proportion, working hour proportion, area proportion, and usage frequency. The research project full lifecycle accounting subsystem realizes full-process cost accounting and management from project initiation, budget preparation, execution control to project completion and acceptance.

2. The automatic cost accounting system for administrative and public institutions according to claim 1, characterized in that, The dual-track integrated accounting engine includes a voucher template library, a parallel accounting rule library, and an automatic accounting unit. The voucher template library has preset voucher templates for various economic transactions that comply with government accounting regulations. The parallel accounting rule library stores the correspondence between financial accounting entries and budgetary accounting entries. The automatic accounting unit automatically matches voucher templates and parallel accounting rules based on business data, and generates both financial accounting vouchers and budgetary accounting vouchers.

3. The automatic cost accounting system for administrative and public institutions according to claim 1, characterized in that, The intelligent multi-dimensional cost allocation module includes a driver data acquisition unit, an allocation ratio calculation unit, and an allocation execution unit. The driver data acquisition unit automatically obtains personnel, working hours, area, and usage frequency data from the OA system, attendance system, asset management system, and scientific research management system. The allocation ratio calculation unit uses a weighted average method to calculate the allocation ratio of each cost object. The allocation execution unit automatically generates indirect cost allocation vouchers based on the calculation results.

4. The automatic cost accounting system for administrative and public institutions according to claim 1, characterized in that, The research project full life cycle accounting subsystem includes a project initiation management unit, a project budget management unit, a project execution control unit, and a project completion management unit. The project budget management unit supports the preparation of project budgets according to economic and functional classifications. The project execution control unit compares the project budget with the actual expenditure in real time. When the expenditure exceeds the budget threshold, it automatically issues an early warning and freezes the relevant payment process.

5. The automatic cost accounting system for administrative and public institutions according to claim 1, characterized in that, The data layer includes a multi-source data acquisition interface and a unified data warehouse. The multi-source data acquisition interface supports integration with financial systems, OA systems, procurement systems, asset management systems, human resources systems, and scientific research management systems, automatically collecting various types of business data. The unified data warehouse uses a star schema to store structured and unstructured data, achieving unified management and sharing of data.

6. The automatic cost accounting system for administrative and public institutions according to claim 1, characterized in that, The budget management module includes a budget preparation unit, a budget adjustment unit, and a budget execution analysis unit. The budget preparation unit supports a "two-up, two-down" budget preparation process. The budget adjustment unit records the reasons for all budget adjustments and the approval process. The budget execution analysis unit generates a budget execution analysis report in real time.

7. The automatic cost accounting system for administrative and public institutions according to claim 1, characterized in that, It also includes an intelligent audit traceability module, which communicates with the core accounting layer and the data layer. The intelligent audit traceability module records the entire process operation log of each business transaction, supports tracing from report data to accounting vouchers, original documents and approval processes, and automatically generates a list of audit doubts.

8. The automatic cost accounting system for administrative and public institutions according to claim 1, characterized in that, The report generation module includes standard report units and custom report units. The standard report units are pre-set with report templates such as balance sheets, income and expense statements, and budget income and expenditure statements required by government accounting regulations. The custom report units allow users to flexibly define report formats and data retrieval rules according to their own needs.

9. The automatic cost accounting system for administrative and public institutions according to claim 1, characterized in that, The presentation layer includes a PC-based user interface and a mobile application. The PC-based user interface provides complete system functions, while the mobile application supports budget inquiry, expenditure approval, report viewing, and alarm message reception.

10. A method for automatically calculating the operating costs of administrative and public institutions based on the automatic accounting system for operating costs of administrative and public institutions as described in any one of claims 1-9, characterized in that, Includes the following steps: S1: Automatically collect various financial and business data of administrative and public institutions through multi-source data collection interfaces and store them in a unified data warehouse; S2: The dual-track integrated accounting engine automatically generates financial accounting vouchers and budget accounting vouchers based on business data; S3: The intelligent multi-dimensional cost allocation module automatically calculates the allocation ratio of indirect costs based on four dimensions of drivers and generates allocation vouchers; S4: The research project lifecycle accounting subsystem performs cost accounting and management for the entire process of research project initiation, budgeting, execution and completion; S5: The budget management module compares the budget with actual expenditures in real time to control the budget and issue early warnings; S6: The report generation module automatically generates various financial reports and cost analysis reports; S7: The intelligent audit traceability module provides full-process audit traceability functions and generates a list of audit doubts.

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