A public welfare enterprise cost budget allocation method based on big data analysis

Abstract

The application discloses a public welfare enterprise cost budget allocation method based on big data analysis, which comprises the following steps: generating a budget basic data set; performing public welfare financial capital caliber mapping processing to generate a budget calibration data set; performing cost attribute identification to generate a cost splitting data set; performing cash flow attribute splitting processing to generate a cash flow splitting data set; performing budget allocation image condensation processing to generate a budget allocation feature data set; using an improved PCAL calculation model to generate a budget demand evaluation result; generating a budget initial allocation result; performing budget allocation constraint checking processing to generate a budget allocation decision result, and outputting a budget allocation report, so that unified processing and dynamic calculation of public welfare enterprise cost data, cash flow data and public welfare input related data are realized, and the accuracy, rationality and traceability of cost budget allocation are improved.

Description

Technical Field

[0001] This invention relates to the field of enterprise budget management technology, and in particular to a method for allocating cost budgets for public welfare enterprises based on big data analysis. Background Technology

[0002] Public welfare enterprises (PFOs) are special business entities that combine commercial operation attributes with public welfare service attributes. While conducting daily business activities, they are also required to continuously invest public welfare resources in accordance with their articles of association, public welfare project plans, regulatory requirements, or internal public welfare goals. Therefore, when allocating cost budgets, PFOs must consider both the operating costs required for commercial operations and the costs required for public welfare project execution, while also taking into account cash flow security, constraints on the use of public welfare funds, and the reasonable allocation of shared costs among different budget allocation recipients. Compared to ordinary commercial enterprises, the budget allocation recipients for PFOs are more complex. Budget allocation is based not only on the scale of cost expenditures but also on various data such as public welfare investment requirements, the status of public welfare project implementation, sources of public welfare funds, cash flow support capacity, and shared cost-sharing relationships.

[0003] Existing corporate budget allocation methods typically rely on historical budget amounts, historical cost expenditures, departmental reported amounts, or fixed percentages as the primary basis for allocation, completing budget allocation through manual review or simple budget templates. This approach is suitable for ordinary enterprises with relatively clear cost structures and relatively singular funding sources. However, for public welfare enterprises, existing methods struggle to accurately distinguish between commercial operating costs, public welfare project costs, and shared costs. Furthermore, they fail to conduct budget support analysis based on the different attributes of public welfare fund revenue, commercial operating cash flow, and retained cash flow. Consequently, the budget allocation results do not fully reflect the dual value objectives and unique financial structure of public welfare enterprises. Summary of the Invention

[0004] One objective of this invention is to propose a cost-based budget allocation method for public welfare enterprises based on big data analysis. This invention fully utilizes source budget data fusion, mapping of public welfare financial resources, identification of cost attributes, decomposition of cash flow attributes, refinement of budget allocation profiles, and improvement of the PCAL calculation model. It has the advantages of clear budget allocation basis, accurate cost decomposition, clear cash flow support relationship, quantifiable constraints on public welfare investment, and traceability of budget allocation results.

[0005] A method for allocating cost-based budgets for public welfare enterprises based on big data analysis, according to an embodiment of the present invention, includes the following steps: Collect and preprocess multi-source budget data from public welfare enterprises within the budget cycle to generate a basic budget dataset; A budget analysis parameter set is generated based on the budget allocation data of public welfare enterprises, and a public welfare financial asset mapping process is performed on the basic budget dataset to generate a budget calibration dataset. Cost attributes are identified in the cost data of the budget calibration dataset to generate a cost breakdown dataset; Perform cash flow attribute splitting on the cash flow data in the budget calibration dataset to generate a cash flow split dataset; Based on the cost breakdown dataset and cash flow breakdown dataset, budget allocation profiles of each budget allocation object are refined to generate a budget allocation feature dataset. Input the budget allocation feature dataset into the improved PCAL calculation model to generate budget demand assessment results; Based on the budget demand assessment results and the budget analysis parameter set, the cost budget allocation amount for each budget allocation object is calculated, and the initial budget allocation result is generated. The initial budget allocation results are validated by budget allocation constraints. Based on the results of the validation, the initial budget allocation results are adjusted to generate budget allocation decision results. Finally, a budget allocation report is output based on the budget allocation decision results.

[0006] Optionally, the multi-source budget data includes revenue data, public welfare fund data, cost data, cash flow data, budget execution data, and public welfare project execution data. The preprocessing includes field unification, duplicate data removal, missing data completion, and time granularity alignment.

[0007] Optionally, the generation of the budget calibration dataset specifically includes: Read the budget configuration data of public welfare enterprises, parse the configuration items in the budget configuration data, and generate a set of budget configuration items; Generate a budget analysis parameter set based on the budget configuration item set; Generate a mapping table of public welfare financial resources based on the budget analysis parameter set; Based on the public welfare financial asset mapping table, the budget basic dataset is processed to generate public welfare financial asset mapping data, cash flow mapping data, public welfare investment mapping data, and shared cost allocation binding data. Based on the budget allocation objects, the cost caliber mapping data, cash flow caliber mapping data, public welfare investment caliber mapping data, and shared cost allocation caliber binding data are associated with each other to generate a budget calibration dataset.

[0008] Optionally, the generation of the cost split dataset specifically includes: Cost attributes are identified in the cost data of the budget calibration dataset, and the cost data is divided into commercial operating cost data, public welfare project cost data and shared cost data. Based on the shared cost allocation parameters in the budget analysis parameter set, determine the budget allocation object corresponding to the shared cost data, and generate the shared cost allocation relationship between the shared cost data and the budget allocation object; Based on the shared cost allocation relationship, the shared cost data is allocated to generate shared cost allocation data; By combining business operating cost data, public welfare project cost data, and shared cost allocation data, a cost breakdown dataset is generated.

[0009] Optionally, the generation of the cash flow split dataset specifically includes: Cash flow attributes are identified in the cash flow data in the budget calibration dataset, and the cash flow data is divided into business operation cash flow data, public welfare fund cash flow data and retained cash flow data. Based on the public welfare investment parameters in the budget analysis parameter set, the public welfare fund cash flow data is processed to bind the public welfare fund use, generating public welfare fund use binding data. Based on business operating cash flow data, public welfare fund usage binding data, and retained cash flow data, cash flow support matching is performed on each budget allocation object to generate cash flow support data. Based on the budget allocation targets, the cash flow supporting data is aggregated and processed to generate a cash flow breakdown dataset.

[0010] Optionally, the generation of the budget allocation feature dataset specifically includes: Based on the cost breakdown data in the cost breakdown dataset, cost consumption profiles of each budget allocation object are refined to generate cost consumption profile data. Based on the cash flow breakdown data in the cash flow breakdown dataset, cash flow support profiles for each budget allocation object are refined to generate cash flow support profile data. Based on cost consumption profile data and cash flow support profile data, cost-cash flow matching processing is performed on each budget allocation object to generate cost-cash flow matching relationships; Based on the cost-cash flow correlation, budget allocation profiles are refined for each budget allocation object to generate a budget allocation feature dataset.

[0011] Optionally, the generation of the budget requirements assessment results specifically includes: The improved PCAL calculation model inputs the budget allocation feature dataset. The improved PCAL calculation model includes a public welfare input constraint characterization module, a cash flow support quantification module, a cost-based budget demand inference module, and a public welfare operation balance output module. The improvement of the improved PCAL calculation model is as follows: The traditional PCAL calculation model mainly performs parametric calculations on the cost items, funding items, and allocation items in the budget data, focusing on generating budget calculation results based on historical cost ratios or fixed funding constraints. The improved PCAL calculation model takes the budget allocation feature dataset as input, performs progressive calculations on the public welfare input constraints, cash flow support capacity, and cost-based budget demands of each budget allocation object, and performs segmented compression and correction of the cost-based budget demand value through the public welfare operation barrier compression mechanism to generate budget demand assessment results. In the public welfare investment constraint characterization module, based on the budget allocation feature dataset, the public welfare investment status, public welfare project carrying status, and public welfare fund constraint status of each budget allocation object are characterized by public welfare investment constraints, and public welfare investment constraint values ​​are generated. In the cash flow support quantification module, based on the budget allocation feature dataset, the cash flow support status of business operations, public welfare funds, and retained cash flow of each budget allocation object is quantified to generate cash flow support values. In the cost-based budget demand deduction module, based on the public welfare investment constraint value and cash flow support value, the corresponding relationship between the public welfare investment constraint degree, funding support capacity and cost-based budget demand of each budget allocation object is processed to generate cost-based budget demand value. In the public welfare operation balance output module, a public welfare operation barrier compression mechanism is introduced to balance the cost-based budget demand value. It identifies the deviation status of public welfare investment, cash flow carrying capacity deviation status, and cost demand overload status in the cost-based budget demand value. The deviation status of public welfare investment, cash flow carrying capacity deviation status, and cost demand overload status are compressed into budget demand correction factors. The cost-based budget demand value is then corrected based on the budget demand correction factors to generate budget demand assessment results.

[0012] Optionally, the generation of the initial budget allocation results specifically includes: The revised budget demand values ​​corresponding to each budget allocation object in the budget demand assessment results are summarized to generate a total budget demand value, and the proportion is calculated to generate the budget demand proportion value corresponding to each budget allocation object. Based on the budget analysis parameter set, the budget demand percentage value corresponding to each budget allocation object is adapted to the budget amount to generate the budget allocation weight value. Based on the budget allocation weight value, the cost budget allocation amount is calculated for each budget allocation object, generating the cost budget allocation amount corresponding to each budget allocation object, thus forming the initial budget allocation result.

[0013] Optionally, the generation of the budget allocation decision results specifically includes: Extract the cost-based budget allocation amount corresponding to each budget allocation object from the initial budget allocation results, and generate budget allocation constraint data by combining the budget analysis parameter set; Based on the budget allocation constraint data, the cost budget allocation amount corresponding to each budget allocation object is subjected to budget allocation constraint verification processing, and budget allocation constraint verification results are generated. Based on the budget allocation constraint verification results, the cost budget allocation amount corresponding to each budget allocation object is adjusted, and the amount adjustment data is generated. Based on the quota adjustment data, the cost budget allocation quota corresponding to each budget allocation object in the initial budget allocation result is adjusted to generate the budget allocation decision result. The budget allocation decision result is then assembled into report fields to generate a budget allocation report.

[0014] The beneficial effects of this invention are: This invention collects and preprocesses multi-source budget data from public welfare enterprises within their budget periods. This unifies budget-related data scattered across financial systems, bank statements, invoices, and the execution of public welfare projects into a unified budget foundation dataset. Furthermore, it generates a budget calibration dataset through a mapping process based on public welfare financial standards. This reduces data discrepancies caused by inconsistencies in standards, fields, and budget periods between different data sources. It ensures that the cost-based budget allocation of public welfare enterprises is based on a unified, clear, and traceable data foundation, improving the completeness and accuracy of front-end data in budget calculation.

[0015] This invention identifies cost attributes in the cost data of the budget calibration dataset to generate a cost breakdown dataset. This dataset can distinguish easily confused commercial operating costs, public welfare project costs, and shared costs in public welfare enterprises, and reasonably allocate shared costs. This avoids the problem of unclear cost attribution caused by traditional budget allocation that only aggregates costs according to financial items or departmental reported amounts. It makes the cost consumption of each budget allocation object clearer, providing an accurate cost basis for subsequent calculation of cost-based budget allocation amounts.

[0016] This invention generates a cash flow split dataset by decomposing the cash flow data in the budget calibration dataset according to cash flow attributes. This dataset distinguishes between business operating cash flow, public welfare fund cash flow, and retained cash flow, allowing the constraints on the use of public welfare funds, the supporting capacity of business operating cash flow, and the guarantee role of retained cash flow to all participate in the budget calculation process. This avoids the mixing of public welfare special funds and operating funds, improves the accuracy of public welfare fund usage management, and enhances the adaptability of budget allocation results to the cash flow security status.

[0017] This invention refines budget allocation profiles for each budget allocation object by using cost breakdown datasets and cash flow breakdown datasets, generating a budget allocation feature dataset. This dataset can characterize the true budget needs of each budget allocation object from aspects such as cost consumption status, cash flow support status, and cost-cash flow alignment. Compared to traditional budget allocation methods that rely on historical budget amounts, fixed proportions, or manual experience, this invention makes budget allocation more data-driven and object-oriented, improving the rationality of budget allocation among different departments, public welfare projects, service outlets, and business units.

[0018] This invention generates budget demand assessment results by inputting a budget allocation feature dataset into an improved PCAL calculation model. It can progressively calculate the public welfare investment constraints, cash flow support capacity, and cost-related budget requirements of each budget allocation object, and adjust budget demands through a public welfare operation barrier pressure mechanism. This allows for a dynamic balance between achieving public welfare investment targets, ensuring cash flow security, and meeting cost requirements, reducing management risks arising from insufficient public welfare investment, excessive cash flow burden, or overloaded cost budgets.

[0019] This invention calculates the cost-based budget allocation amount based on budget demand assessment results and a set of budget analysis parameters, generating an initial budget allocation result. It then further adjusts this initial allocation result through budget allocation constraint verification, generating a final budget allocation decision. This ensures that the budget allocation result simultaneously meets constraints related to public welfare investment, cash flow support, cost bearing capacity, and shared cost allocation. This improves the accuracy, stability, and executability of cost-based budget allocation for public welfare enterprises. Furthermore, it can output a budget allocation report based on the decision, providing verifiable, traceable, and executable budget decision-making support for enterprise management, finance departments, and public welfare project management departments. Attached Figure Description

[0020] The accompanying drawings are provided to further illustrate the invention and form part of the specification. They are used in conjunction with embodiments of the invention to explain the invention and do not constitute a limitation thereof. In the drawings: Figure 1This is an overall flowchart of a cost-based budget allocation method for public welfare enterprises based on big data analysis proposed in this invention; Figure 2 This is a schematic diagram illustrating the construction of a budget allocation feature dataset for a cost-based budget allocation method for public welfare enterprises based on big data analysis proposed in this invention. Figure 3 This is a schematic diagram of the structure of an improved PCAL calculation model for a cost-based budget allocation method for public welfare enterprises based on big data analysis, as proposed in this invention. Detailed Implementation

[0021] The present invention will now be described in further detail with reference to the accompanying drawings. These drawings are simplified schematic diagrams, illustrating only the basic structure of the invention, and therefore only show the components relevant to the invention.

[0022] refer to Figures 1-3 A cost-based budget allocation method for public welfare enterprises based on big data analysis includes the following steps: Collect and preprocess multi-source budget data from public welfare enterprises within the budget cycle to generate a basic budget dataset; A budget analysis parameter set is generated based on the budget allocation data of public welfare enterprises, and a public welfare financial asset mapping process is performed on the basic budget dataset to generate a budget calibration dataset. Cost attributes are identified in the cost data of the budget calibration dataset to generate a cost breakdown dataset; Perform cash flow attribute splitting on the cash flow data in the budget calibration dataset to generate a cash flow split dataset; Based on the cost breakdown dataset and cash flow breakdown dataset, budget allocation profiles of each budget allocation object are refined to generate a budget allocation feature dataset. Input the budget allocation feature dataset into the improved PCAL calculation model to generate budget demand assessment results; Based on the budget demand assessment results and the budget analysis parameter set, the cost budget allocation amount for each budget allocation object is calculated, and the initial budget allocation result is generated. The initial budget allocation results are validated by budget allocation constraints. Based on the results of the validation, the initial budget allocation results are adjusted to generate budget allocation decision results. Finally, a budget allocation report is output based on the budget allocation decision results.

[0023] In this implementation, the multi-source budget data includes revenue data, public welfare fund data, cost data, cash flow data, budget execution data, and public welfare project execution data. Preprocessing includes field unification, duplicate data removal, missing data completion, and time granularity alignment.

[0024] In this embodiment, the generation of the budget calibration dataset specifically includes: Read the budget configuration data of public welfare enterprises, parse the configuration items in the budget configuration data, and generate a set of budget configuration items; The specific process for generating the budget configuration item set is as follows: read the budget configuration data of the public welfare enterprise, parse the budget configuration data according to the data fields, configuration sources and configuration purposes, and extract the configuration content used to limit the public welfare investment calculation, cash flow calculation, cost accounting and shared cost allocation; classify the extracted configuration content into public welfare investment configuration items, cash flow configuration items, cost accounting configuration items and shared cost allocation configuration items respectively, and add budget cycle identifier and budget allocation object identifier to each configuration item to form a budget configuration item set; Generate a budget analysis parameter set based on the budget configuration item set; The process of generating the budget analysis parameter set is as follows: First, read the public welfare investment configuration items, cash flow configuration items, cost accounting configuration items, and shared cost allocation configuration items from the budget configuration item set. Then, perform field value validation, numerical range validation, and budget cycle matching on each configuration item, eliminating configuration items that do not match the current budget cycle. Next, generate public welfare investment parameters based on the public welfare investment configuration items. These parameters are used to limit the minimum investment ratio, maximum investment ratio, and priority of public welfare projects. Then, generate cash flow parameters based on the cash flow configuration items. These parameters are used to limit the cash flow health threshold, the proportion of retained funds, and constraints on the use of public welfare funds. Finally, generate cost accounting parameters based on the cost accounting configuration items. These parameters are used to limit the attribution of cost data among business operating cost data, public welfare project cost data, and shared cost data. Then, generate shared cost allocation parameters based on the shared cost allocation configuration items. These parameters are used to limit the allocation ratio, allocation base, and allocation cycle of shared cost data among various budget allocation objects. Finally, associate the public welfare investment parameters, cash flow parameters, cost accounting parameters, and shared cost allocation parameters according to the budget allocation objects to generate the budget analysis parameter set. Generate a mapping table of public welfare financial resources based on the budget analysis parameter set; The specific process for generating the public welfare financial asset mapping table is as follows: First, read the public welfare investment parameters, cash flow parameters, and shared cost allocation parameters from the budget analysis parameter set. Then, match the data fields, accounting standards, fund uses, and budget allocation objects corresponding to each parameter to establish a correspondence between the original data fields in the budget base dataset and the financial asset analysis standards of public welfare enterprises. Next, generate cash flow accounting mapping items based on the cash flow parameters. These items map cash flow data to business operating cash flow data, public welfare fund cash flow data, and retained cash flow data. Then, generate public welfare investment accounting mapping items based on the public welfare investment parameters. These items map public welfare project execution data and public welfare fund cash flow data to the public welfare investment calculation standards. Finally, generate shared cost allocation mapping items based on the shared cost allocation parameters. These items map shared cost data to the allocation standards of each budget allocation object. Finally, associate the cash flow accounting mapping items, public welfare investment accounting mapping items, and shared cost allocation mapping items according to the budget cycle and budget allocation object to generate the public welfare financial asset mapping table. Based on the public welfare financial asset mapping table, the budget basic dataset is processed to generate public welfare financial asset mapping data, cash flow mapping data, public welfare investment mapping data, and shared cost allocation binding data. The specific implementation method for mapping public welfare financial assets is as follows: Read the public welfare financial assets mapping table and the budget base dataset. Based on the cost mapping item in the public welfare financial assets mapping table, perform field matching, cost purpose matching, and budget allocation object matching on the cost data in the budget base dataset, mapping the cost data to cost-based mapping data. Based on the cash flow mapping item in the public welfare financial assets mapping table, perform fund source matching, fund purpose matching, and account flow matching on the cash flow data in the budget base dataset, mapping the cash flow data to cash flow-based mapping data. Based on the public welfare investment mapping item in the public welfare financial assets mapping table, perform project purpose matching, investment cycle matching, and public welfare project matching on the public welfare project execution data and public welfare fund-related data in the budget base dataset, mapping the public welfare investment-related data to public welfare investment-based mapping data. Based on the shared cost allocation mapping item in the public welfare financial assets mapping table, perform allocation object matching, allocation base matching, and allocation cycle matching on the shared cost data in the budget base dataset, binding the shared cost data to the corresponding shared cost allocation scope, generating shared cost allocation scope bound data. According to the budget allocation objects, the cost caliber mapping data, cash flow caliber mapping data, public welfare investment caliber mapping data and shared cost allocation caliber binding data are associated with objects to generate a budget calibration dataset; The specific process for generating the budget calibration dataset is as follows: Cost caliber mapping data, cash flow caliber mapping data, public welfare investment caliber mapping data, and shared cost allocation caliber binding data are read. Using the budget allocation object as the primary key, a consistency comparison is performed on the budget allocation object identifier, budget cycle identifier, and data source identifier in the above data. Cost caliber mapping data, cash flow caliber mapping data, public welfare investment caliber mapping data, and shared cost allocation caliber binding data belonging to the same budget allocation object and within the same budget cycle are associated to form caliber calibration data units corresponding to the budget allocation object. Duplicate association removal, missing association completion, and abnormal association removal are performed on the caliber calibration data units to generate a set of caliber calibration data units that correspond one-to-one with each budget allocation object. The caliber calibration data unit sets are then summarized according to the budget cycle to generate the budget calibration dataset.

[0025] In this embodiment, the generation of the cost breakdown dataset specifically includes: Cost attributes are identified in the cost data of the budget calibration dataset, and the cost data is divided into commercial operating cost data, public welfare project cost data and shared cost data. The cost attribute identification process is as follows: Calling the cost accounting parameters from the budget analysis parameter set; matching the cost data with the cost source, cost purpose, cost-bearing object, and cost-related business activities based on the cost accounting parameters; classifying cost data whose cost source corresponds to commercial operating activities and whose cost purpose corresponds to commercial operating expenditures as commercial operating cost data; classifying cost data whose cost source corresponds to public welfare project activities and whose cost purpose corresponds to public welfare project expenditures as public welfare project cost data; and classifying cost data whose cost-bearing object is associated with both commercial operating activities and public welfare project activities as shared cost data. Based on the shared cost allocation parameters in the budget analysis parameter set, determine the budget allocation object corresponding to the shared cost data, and generate the shared cost allocation relationship between the shared cost data and the budget allocation object; The process of generating the shared cost allocation relationship between shared cost data and budget allocation objects is as follows: Read the shared cost allocation parameters from the budget analysis parameter set; determine the allocation caliber, allocation range, and allocation benchmark corresponding to the shared cost data based on the shared cost allocation parameters; filter budget allocation objects that have a cost-sharing relationship with the shared cost data from the budget allocation objects according to the allocation range; determine the shared cost-sharing ratio corresponding to each budget allocation object based on the allocation benchmark; and associate the shared cost data, budget allocation objects, and shared cost-sharing ratio to generate the shared cost allocation relationship between the shared cost data and the budget allocation objects. Based on the shared cost allocation relationship, the shared cost data is allocated to generate shared cost allocation data; The specific process of cost allocation is as follows: Read the shared cost data, budget allocation objects, and shared cost bearing ratio from the shared cost allocation relationship; determine the shared cost amount based on the shared cost data, and allocate the shared cost amount to the corresponding budget allocation objects according to the shared cost bearing ratio, generating the shared cost allocation amount for each budget allocation object; associate the shared cost data, budget allocation objects, shared cost bearing ratio, and shared cost allocation amount to form a shared cost allocation record; perform a summation verification on the shared cost allocation record, ensuring that the sum of all shared cost allocation amounts corresponding to the same shared cost data equals the shared cost amount corresponding to that shared cost data; summarize the shared cost allocation records that have passed the summation verification to generate shared cost allocation data. By combining business operating cost data, public welfare project cost data, and shared cost allocation data, a cost breakdown dataset is generated.

[0026] In this embodiment, the generation of the cash flow breakdown dataset specifically includes: Cash flow attributes are identified in the cash flow data in the budget calibration dataset, and the cash flow data is divided into business operation cash flow data, public welfare fund cash flow data and retained cash flow data. The specific implementation method for cash flow attribute identification and processing is as follows: read the cash flow data in the budget calibration dataset and call the cash flow parameters in the budget analysis parameter set; match the source of funds, purpose of funds, direction of funds, and retention status of cash flow data according to the cash flow parameters; classify cash flow data whose source of funds corresponds to business operating income and whose purpose of funds corresponds to business operating expenditures as business operating cash flow data; classify cash flow data whose source of funds corresponds to charitable donations, government subsidies, or special appropriations for public welfare projects and whose purpose of funds corresponds to public welfare project expenditures as public welfare fund cash flow data; classify cash flow data whose direction of funds corresponds to retention in corporate accounts and whose purpose of funds is not locked by special public welfare projects as retained cash flow data. Based on the public welfare investment parameters in the budget analysis parameter set, the public welfare fund cash flow data is processed to bind the public welfare fund use, generating public welfare fund use binding data. The specific implementation method for binding the use of public welfare funds is as follows: Read the public welfare input parameters from the budget analysis parameter set; determine the scope of public welfare projects, the definition of public welfare input, and the constraints on the use of public welfare funds corresponding to the public welfare fund cash flow data based on the public welfare input parameters; match the public welfare fund cash flow data with the corresponding public welfare projects to determine the use of funds corresponding to each public welfare fund cash flow data; bind the public welfare fund cash flow data, public welfare projects, use of funds, and constraints on the use of public welfare funds to generate public welfare fund use binding records; perform duplicate binding removal and missing use completion processing on the public welfare fund use binding records; summarize the processed public welfare fund use binding records to generate public welfare fund use binding data. Based on business operating cash flow data, public welfare fund usage binding data, and retained cash flow data, cash flow support matching is performed on each budget allocation object to generate cash flow support data. The specific implementation method for cash flow support matching is as follows: Read business operating cash flow data, public welfare fund usage binding data, and retained cash flow data, and read each budget allocation object; determine the operating fund support amount corresponding to each budget allocation object based on the business operating cash flow data, determine the public welfare special fund support amount corresponding to each budget allocation object based on the public welfare fund usage binding data, and determine the retained fund support amount corresponding to each budget allocation object based on the retained cash flow data; match the operating fund support amount, public welfare special fund support amount, and retained fund support amount according to the same budget allocation object to generate cash flow support records corresponding to each budget allocation object; perform fund usage consistency verification and support amount aggregation processing on the cash flow support records to generate cash flow support data. Based on the budget allocation objects, cash flow support data is aggregated and processed to generate a cash flow breakdown dataset. The specific process of cash flow aggregation is as follows: First, read the cash flow support data and aggregate the operating fund support amount, public welfare special fund support amount, and retained fund support amount in the cash flow support data according to the budget allocation object. Second, merge the cash flow support data belonging to the same budget allocation object into cash flow split records, and retain the support amount corresponding to the commercial operating cash flow data, public welfare fund usage binding data, and retained cash flow data in the cash flow split records. Third, summarize the support amount and verify the consistency of fund usage in the cash flow split records, remove the cash flow split records that fail the consistency verification, and summarize the cash flow split records that pass the consistency verification to generate a cash flow split dataset.

[0027] In this embodiment, the generation of the budget allocation feature dataset specifically includes: Based on the cost breakdown data in the cost breakdown dataset, cost consumption profiles of each budget allocation object are refined to generate cost consumption profile data. The specific process for generating cost consumption profile data is as follows: Cost breakdown data is collected according to the budget allocation object to obtain the commercial operating cost data, public welfare project cost data, and shared cost allocation data corresponding to each budget allocation object; the commercial operating cost data, public welfare project cost data, and shared cost allocation data corresponding to the same budget allocation object are summed to generate the summed values ​​of commercial operating costs, public welfare project costs, and shared cost allocation; the summed values ​​of commercial operating costs, public welfare project costs, and shared cost allocation are added together to generate the total cost consumption value; the ratio of the summed value of commercial operating costs to the total cost consumption value is calculated to generate the commercial operating cost occupancy value; the ratio of the summed value of public welfare project costs to the total cost consumption value is calculated to generate the public welfare project cost occupancy value; the ratio of the summed value of shared cost allocation to the total cost consumption value is calculated to generate the shared cost allocation occupancy value; the total cost consumption value, commercial operating cost occupancy value, public welfare project cost occupancy value, and shared cost allocation occupancy value are associated according to the same budget allocation object to generate cost consumption profile data. Based on the cash flow breakdown data in the cash flow breakdown dataset, cash flow support profiles for each budget allocation object are refined to generate cash flow support profile data. The specific implementation method for generating cash flow support profile data is as follows: Cash flow breakdown data is collected according to budget allocation objects to obtain business operation cash flow data, public welfare fund cash flow data, and retained cash flow data corresponding to each budget allocation object; the amounts of business operation cash flow data, public welfare fund cash flow data, and retained cash flow data corresponding to the same budget allocation object are summarized separately to generate a summary value of business operation cash flow, a summary value of public welfare fund cash flow, and a summary value of retained cash flow; the sum of the sum of business operation cash flow, public welfare fund cash flow, and retained cash flow is added to generate a total cash flow support value; the ratio of the sum of business operation cash flow and the total cash flow support value is calculated to generate a business operation cash flow support occupancy value; the ratio of the sum of public welfare fund cash flow and the total cash flow support value is calculated to generate a public welfare fund cash flow support occupancy value; the ratio of the sum of retained cash flow and the total cash flow support value is calculated to generate a retained cash flow support occupancy value; the total cash flow support value, business operation cash flow support occupancy value, public welfare fund cash flow support occupancy value, and retained cash flow support occupancy value are associated according to the same budget allocation object to generate cash flow support profile data; Based on cost consumption profile data and cash flow support profile data, cost-cash flow matching processing is performed on each budget allocation object to generate cost-cash flow matching relationships; The specific process for generating cost-cash flow alignment is as follows: First, match the cost consumption profile data and cash flow support profile data corresponding to the same budget allocation object according to the budget allocation object. Second, calculate the coverage ratio of the total cash flow support value to the total cost consumption value based on the total cost consumption value in the cost consumption profile data and the total cash flow support value in the cash flow support profile data, generating a cost-cash flow coverage value. Third, calculate the differences in the same caliber based on the commercial operating cost occupancy value, public welfare project cost occupancy value, and shared cost allocation occupancy value in the cost consumption profile data, and the commercial operating cash flow support occupancy value, public welfare fund cash flow support occupancy value, and retained cash flow support occupancy value in the cash flow support profile data, generating commercial operating alignment difference, public welfare fund alignment difference, and retained support alignment difference. Fourth, determine the cost-cash flow alignment status of each budget allocation object based on the cost-cash flow coverage value, commercial operating alignment difference, public welfare fund alignment difference, retained support alignment difference, and cost-cash flow alignment status, and associate the budget allocation object, cost-cash flow coverage value, commercial operating alignment difference, public welfare fund alignment difference, retained support alignment difference, and cost-cash flow alignment status to generate a cost-cash flow alignment relationship. Based on the cost-cash flow correlation, budget allocation profiles of each budget allocation object are refined to generate a budget allocation feature dataset. The specific implementation method for budget allocation profile refinement is as follows: Based on the cost-cash flow alignment relationship, the funding coverage capacity of the budget allocation object is determined according to the cost-cash flow coverage value; the matching degree between the business operating cost and business operating cash flow of the budget allocation object is determined according to the business operation alignment difference; the matching degree between the public welfare project cost and public welfare fund cash flow of the budget allocation object is determined according to the public welfare fund alignment difference; and the support degree of retained cash flow for the cost gap is determined according to the retention support alignment difference. The funding coverage capacity, the matching degree between business operating cost and business operating cash flow, the matching degree between public welfare project cost and public welfare fund cash flow, the support degree of retained cash flow for the cost gap, and the cost-cash flow alignment status are assembled into profile fields to generate budget allocation profile units corresponding to each budget allocation object. These are then summarized to generate a budget allocation feature dataset.

[0028] In this implementation method, the generation of budget requirements assessment results specifically includes: The improved PCAL calculation model inputs the budget allocation feature dataset. The improved PCAL calculation model includes a public welfare input constraint characterization module, a cash flow support quantification module, a cost-based budget demand inference module, and a public welfare operation balance output module. The improvement of the improved PCAL calculation model is as follows: The traditional PCAL calculation model mainly performs parametric calculations on the cost items, funding items, and allocation items in the budget data, focusing on generating budget calculation results based on historical cost ratios or fixed funding constraints. The improved PCAL calculation model takes the budget allocation feature dataset as input, performs progressive calculations on the public welfare input constraints, cash flow support capacity, and cost-based budget demands of each budget allocation object, and performs segmented compression and correction of the cost-based budget demand value through the public welfare operation barrier compression mechanism to generate budget demand assessment results. The improved PCAL calculation model has a four-level serial calculation structure, including a public welfare input constraint characterization module, a cash flow support quantification module, a cost-based budget demand deduction module, and a public welfare operation balance output module connected in sequence. The budget allocation feature dataset is input into the improved PCAL calculation model with the budget allocation object as the row dimension and the cost consumption profile field, cash flow support profile field, cost-cash flow alignment field, and public welfare input related field as the column dimension. The public welfare input constraint characterization module generates a public welfare input constraint value vector based on the feature matrix, the cash flow support quantification module generates a cash flow support value vector based on the feature matrix, the cost-based budget demand deduction module concatenates the public welfare input constraint value vector and the cash flow support value vector according to the same budget allocation object to generate a cost-based budget demand value vector, and the public welfare operation balance output module performs public welfare operation barrier compression processing on the cost-based budget demand value vector, outputting the budget demand assessment result with the budget allocation object, public welfare input constraint value, cash flow support value, cost-based budget demand value, and corrected budget demand value as fields. The training data for the improved PCAL calculation model comes from budget allocation feature datasets, budget execution data, cost breakdown datasets, cash flow breakdown datasets, and public welfare project execution data generated within the historical budget cycles of public welfare enterprises. The annotation method is as follows: the cost-based budget allocation amount that has been financially approved and whose execution deviation is lower than a preset deviation threshold in the historical budget cycle is used as the cost-based budget demand annotation value; the public welfare investment target achievement status, cash flow health status, and cost overrun status are used as the balance status annotation values. During the training process, the budget allocation feature dataset is input into the improved PCAL calculation model, which outputs public welfare investment constraint values, cash flow support values, cost-based budget demand values, and budget demand assessment results. A comprehensive loss function is constructed, which includes cost-based budget demand prediction loss, public welfare investment constraint deviation loss, cash flow support deviation loss, and budget balance status classification loss. This function is used to simultaneously constrain the budget calculation accuracy, the degree of public welfare investment target achievement, the stability of cash flow support, and the accuracy of budget balance status identification. The specific training parameter settings for the improved PCAL calculation model are as follows: Training samples are constructed using historical budget cycle data, with each budget allocation object's corresponding budget allocation feature data within a budget cycle serving as a training sample; the number of training rounds is set to 100 to 300, the batch sample size is set to 32 to 128, the initial learning rate is set to 0.001, and a learning rate decay method is used to adjust the learning rate to 0.5 times the current learning rate when the validation loss does not decrease for 5 consecutive rounds; the weight decay coefficient is set to 0.0001 to limit excessive amplification of model parameters; the cost-based budget demand prediction loss weights in the comprehensive loss function are set... The weights for the deviation loss from public welfare input constraints, cash flow support deviation loss, and budget balance status classification loss are set to 0.1. The thresholds for deviation from public welfare input constraints, cash flow support deviation, and cost-based budget demand prediction error are set to 0.08. When the decrease in the comprehensive loss function is less than 0.001 within 10 consecutive training rounds, and the cost-based budget demand prediction error, public welfare input constraint deviation, and cash flow support deviation in the validation data are all lower than their corresponding thresholds, the improved PCAL calculation model is considered to have reached convergence. In the public welfare investment constraint characterization module, based on the budget allocation feature dataset, the public welfare investment status, public welfare project carrying status, and public welfare fund constraint status of each budget allocation object are characterized by public welfare investment constraints, and public welfare investment constraint values ​​are generated. The specific process for generating public welfare investment constraint values ​​is as follows: Read the budget allocation feature dataset and extract data related to public welfare investment according to the budget allocation object; determine the completion level of public welfare investment for each budget allocation object within the current budget period based on the public welfare investment execution status in the budget allocation feature dataset; determine the budget carrying capacity requirement for public welfare projects corresponding to each budget allocation object based on the public welfare project carrying capacity status in the budget allocation feature dataset; determine the degree of restriction on the use of public welfare funds corresponding to each budget allocation object based on the public welfare fund constraint status in the budget allocation feature dataset; standardize the completion level of public welfare investment, the budget carrying capacity requirement for public welfare projects, and the degree of restriction on the use of public welfare funds respectively to generate public welfare investment completion standard values, public welfare project carrying capacity standard values, and public welfare fund constraint standard values; and perform a weighted summation of the public welfare investment completion standard values, public welfare project carrying capacity standard values, and public welfare fund constraint standard values ​​according to the public welfare investment parameters in the budget analysis parameter set to generate the public welfare investment constraint values ​​corresponding to each budget allocation object. In the cash flow support quantification module, based on the budget allocation feature dataset, the cash flow support status of business operations, public welfare funds, and retained cash flow of each budget allocation object is quantified to generate cash flow support values. The specific process for generating cash flow support values ​​is as follows: Read the budget allocation feature dataset and extract the cash flow support status of commercial operations, public welfare funds, and retained cash flow according to the budget allocation object; determine the amount of cash flow that can be supported by commercial operations for each budget allocation object based on the cash flow support status of commercial operations; determine the amount of cash flow that can be supported by public welfare funds for each budget allocation object based on the cash flow support status of public welfare funds; determine the amount of cash flow that can be supported by retained cash flow for each budget allocation object based on the retained cash flow support status; standardize the cash flow support amounts of commercial operations, public welfare funds, and retained cash flow respectively to generate standard values ​​for cash flow support of commercial operations, public welfare funds, and retained cash flow; and perform a weighted sum of the standard values ​​for cash flow support of commercial operations, public welfare funds, and retained cash flow according to the cash flow parameters in the budget analysis parameter set to generate the cash flow support value corresponding to each budget allocation object. In the cost-based budget demand deduction module, based on the public welfare investment constraint value and cash flow support value, the corresponding relationship between the public welfare investment constraint degree, funding support capacity and cost-based budget demand of each budget allocation object is processed to generate cost-based budget demand value. The process of generating cost-based budget requirements is as follows: Match the public welfare input constraints and cash flow support values ​​corresponding to the same budget allocation object; determine the degree of public welfare input constraints for each budget allocation object within the current budget period based on the public welfare input constraints, and determine the funding support capacity for each budget allocation object within the current budget period based on the cash flow support values; calculate the difference between the degree of public welfare input constraints and the funding support capacity to generate a budget requirement offset value; perform requirement extrapolation processing on the basic cost-based budget requirements of each budget allocation object based on the budget requirement offset value; when the degree of public welfare input constraints is greater than the funding support capacity, increase the basic cost-based budget requirements of the corresponding budget allocation object; when the degree of public welfare input constraints is less than or equal to the funding support capacity, maintain or decrease the basic cost-based budget requirements of the corresponding budget allocation object; use the basic cost-based budget requirements after requirement extrapolation processing as the cost-based budget requirement value for each budget allocation object. In the public welfare operation balance output module, a public welfare operation barrier compression mechanism is introduced to balance the cost budget demand value. It identifies the public welfare input deviation, cash flow carrying capacity deviation, and cost demand overload status in the cost budget demand value. The public welfare input deviation, cash flow carrying capacity deviation, and cost demand overload status are compressed into budget demand correction factors. The cost budget demand value is then corrected based on the budget demand correction factors to generate budget demand assessment results. The specific process for generating budget demand assessment results is as follows: Read the cost-based budget demand values ​​corresponding to each budget allocation object, and introduce a public welfare operation barrier compression mechanism into the public welfare operation balance output module; the public welfare operation barrier compression mechanism refers to using public welfare investment deviation, cash flow carrying capacity deviation, and cost demand overload as public welfare operation barriers to perform segmented compression and correction of cost-based budget demand values; identify public welfare investment deviation based on the difference between cost-based budget demand values ​​and public welfare investment constraints; identify cash flow carrying capacity deviation based on the difference between cost-based budget demand values ​​and cash flow support capacity; identify cost demand overload based on the difference between cost-based budget demand values ​​and the cost carrying capacity of the budget allocation object; and further... The system categorizes the deviations in public welfare investment, cash flow carrying capacity, and cost demand overload into different levels, generating public welfare investment barrier levels, cash flow carrying capacity barrier levels, and cost demand barrier levels. Based on the combination relationships among these levels, the system determines the budget demand alignment level. Using the corresponding alignment correction coefficients, the system performs segmented alignment corrections on the cost-related budget demand values, generating corrected budget demand values. Finally, the system correlates the cost-related budget demand values, public welfare investment barrier levels, cash flow carrying capacity barrier levels, cost demand levels, budget demand alignment levels, and corrected budget demand values ​​for each budget allocation object to generate a budget demand assessment result.

[0029] In this embodiment, the generation of the initial budget allocation results specifically includes: The revised budget demand values ​​corresponding to each budget allocation object in the budget demand assessment results are summarized to generate a total budget demand value, and the proportion is calculated to generate the budget demand proportion value corresponding to each budget allocation object. The process of generating the budget demand percentage is as follows: Based on the budget demand assessment results, extract the revised budget demand value corresponding to each budget allocation object according to the budget allocation object; summarize the revised budget demand values ​​corresponding to all budget allocation objects to generate a total budget demand value; calculate the ratio between the revised budget demand value corresponding to each budget allocation object and the total budget demand value to generate the budget demand percentage value corresponding to that budget allocation object; when the total budget demand value is zero, set the budget demand percentage value corresponding to each budget allocation object to zero. Based on the budget analysis parameter set, the budget demand percentage value corresponding to each budget allocation object is adapted to the budget amount to generate the budget allocation weight value. The specific process for generating budget allocation weight values ​​is as follows: Read the budget analysis parameter set and the budget demand ratio corresponding to each budget allocation object; extract public welfare investment parameters and cash flow parameters from the budget analysis parameter set; determine the public welfare investment matching coefficient corresponding to each budget allocation object based on the public welfare investment parameters; determine the cash flow matching coefficient corresponding to each budget allocation object based on the cash flow parameters; multiply the budget demand ratio, public welfare investment matching coefficient, and cash flow matching coefficient corresponding to the same budget allocation object to generate the initial budget allocation weight value corresponding to the budget allocation object; summarize the initial budget allocation weight values ​​corresponding to all budget allocation objects to generate the initial weight summary value; calculate the ratio between the initial budget allocation weight value corresponding to each budget allocation object and the initial weight summary value to generate the budget allocation weight value corresponding to the budget allocation object. Based on the budget allocation weight value, the cost budget allocation amount is calculated for each budget allocation object, generating the cost budget allocation amount corresponding to each budget allocation object, and forming the initial budget allocation result; The process of forming the initial budget allocation result is as follows: read the budget allocation weight value corresponding to each budget allocation object, and read the total budget amount in the budget analysis parameter set; multiply the total budget amount by the budget allocation weight value corresponding to each budget allocation object to generate the cost budget allocation amount corresponding to each budget allocation object; associate the budget allocation weight value and the cost budget allocation amount according to the budget allocation object to generate a budget allocation amount record; summarize all budget allocation amount records to form a budget allocation amount record set; and determine the budget allocation amount record set as the initial budget allocation result.

[0030] In this embodiment, the generation of budget allocation decision results specifically includes: Extract the cost-based budget allocation amount corresponding to each budget allocation object from the initial budget allocation results, and generate budget allocation constraint data by combining the budget analysis parameter set; The specific process for generating budget allocation constraint data is as follows: Read the initial budget allocation results and the budget analysis parameter set; extract the cost-based budget allocation amount corresponding to each budget allocation object from the initial budget allocation results; and extract public welfare input parameters, cash flow parameters, cost accounting parameters, and shared cost allocation parameters from the budget analysis parameter set. Based on the public welfare input parameters, determine the public welfare input constraint data corresponding to each budget allocation object; based on the cash flow parameters, determine the cash flow support constraint data corresponding to each budget allocation object; based on the cost accounting parameters, determine the cost bearing constraint data corresponding to each budget allocation object; and based on the shared cost allocation parameters, determine the shared cost allocation constraint data corresponding to each budget allocation object. Associate the cost-based budget allocation amount, public welfare input constraint data, cash flow support constraint data, cost bearing constraint data, and shared cost allocation constraint data corresponding to the same budget allocation object to generate budget allocation constraint data. Based on the budget allocation constraint data, the cost budget allocation amount corresponding to each budget allocation object is subjected to budget allocation constraint verification processing, and budget allocation constraint verification results are generated. The specific process for generating budget allocation constraint verification results is as follows: Read budget allocation constraint data and extract cost-based budget allocation amounts, public welfare investment constraint data, cash flow support constraint data, cost-bearing constraint data, and shared cost allocation constraint data according to the budget allocation object; compare the cost-based budget allocation amounts with the public welfare investment constraint data to generate public welfare investment constraint verification results; compare the cost-based budget allocation amounts with the cash flow support constraint data to generate cash flow support constraint verification results; compare the cost-based budget allocation amounts with the cost-bearing constraint data to generate cost-bearing constraint verification results; compare the cost-based budget allocation amounts with the shared cost allocation constraint data to generate shared cost allocation constraint verification results; associate the public welfare investment constraint verification results, cash flow support constraint verification results, cost-bearing constraint verification results, and shared cost allocation constraint verification results corresponding to the same budget allocation object to generate the budget allocation constraint verification result. Based on the budget allocation constraint verification results, the cost budget allocation amount corresponding to each budget allocation object is adjusted, and the amount adjustment data is generated. The specific process for generating quota adjustment data is as follows: Read the budget allocation constraint verification results, and extract the verification results for public welfare investment constraints, cash flow support constraints, cost bearing constraints, and shared cost allocation constraints according to the budget allocation object; when the public welfare investment constraint verification result is not met but the cash flow support constraint verification result is met, the quota adjustment direction for the corresponding budget allocation object is determined to be an increase; when the cash flow support constraint verification result, the cost bearing constraint verification result, or the shared cost allocation constraint verification result is not met, the quota adjustment direction for the corresponding budget allocation object is determined to be a decrease; when the public welfare investment constraint verification result, the cash flow support constraint verification result, the cost bearing constraint verification result, and the shared cost allocation constraint verification result are all met, the quota adjustment direction for the corresponding budget allocation object is determined to be maintained; determine the corresponding quota adjustment range based on the quota adjustment direction, and associate the budget allocation object, the quota adjustment direction, and the quota adjustment range to generate quota adjustment data; Based on the quota adjustment data, the cost budget allocation quota corresponding to each budget allocation object in the initial budget allocation result is adjusted to generate the budget allocation decision result. The budget allocation decision result is then assembled into report fields to generate a budget allocation report. The specific process for generating budget allocation decision results is as follows: Read the quota adjustment data and initial budget allocation results, and extract the quota adjustment direction, quota adjustment range, and cost-based budget allocation quota according to the budget allocation object; when the quota adjustment direction is an increase, increase the cost-based budget allocation quota of the corresponding budget allocation object according to the quota adjustment range to generate the increased cost-based budget allocation quota; when the quota adjustment direction is a decrease, decrease the cost-based budget allocation quota of the corresponding budget allocation object according to the quota adjustment range to generate the decreased cost-based budget allocation quota; when the quota adjustment direction is to maintain, determine the cost-based budget allocation quota of the corresponding budget allocation object as the maintained cost-based budget allocation quota; unify the increased cost-based budget allocation quota, decreased cost-based budget allocation quota, and maintained cost-based budget allocation quota as the adjusted cost-based budget allocation quota, and perform quota aggregation processing on the adjusted cost-based budget allocation quotas corresponding to all budget allocation objects; associate the budget allocation object, the adjusted cost-based budget allocation quota, the quota adjustment direction, and the quota adjustment range to generate the budget allocation decision result.

[0031] Example 1: Taking a public welfare community service enterprise as an example, this enterprise simultaneously operates community convenience services, e-commerce sales to support farmers, and public welfare assistance projects. Within a quarterly budget cycle, the enterprise needs to allocate cost budgets to four types of budget allocation targets: community service departments, e-commerce projects to support farmers, public welfare assistance projects, and regional service outlets. Previously, this enterprise used a method of "last quarter's budget plus manual adjustments" for budget allocation. Financial personnel mainly referred to historical expenditure amounts and departmental declared amounts, failing to accurately distinguish between commercial operating costs, public welfare project costs, and shared costs. They also failed to include public welfare fund cash flow, commercial operating cash flow, and retained cash flow in budget calculations, resulting in frequent budget shortfalls for public welfare assistance projects, idle budgets at regional service outlets, and some shared costs being allocated at a fixed ratio for a long time, leading to a significant deviation between budget allocation results and actual execution.

[0032] In this embodiment, multi-source budget data for the enterprise within the current budget period is first collected, including business revenue data, public welfare fund revenue data, bank account transaction data, invoice data, cost data, budget execution data, and public welfare project execution data. The above data is then processed by standardizing fields, removing duplicate data, and aligning time granularity to generate a basic budget dataset. Subsequently, a budget analysis parameter set is generated based on the enterprise's budget configuration data, and the basic budget dataset is mapped using public welfare financial standards. This ensures that business operation data, public welfare fund data, cost data, and public welfare project execution data can be included in subsequent calculations according to a unified standard, generating a budget calibration dataset.

[0033] Within the budget calibration dataset, cost attributes are identified in the cost data, distinguishing between commercial operating costs, public welfare project costs, and shared costs. Shared costs are then allocated to generate a cost breakdown dataset. For example, office rental fees for corporate headquarters, administrative staff salaries, and information system maintenance fees, which would normally be included in management expenses, are allocated in this embodiment based on the business usage and public welfare project usage of the budget allocation objects, ensuring that shared costs are assigned to their respective budget allocation objects. Simultaneously, cash flow data is broken down into cash flow attributes to create a cash flow breakdown dataset. This separates commercial operating cash flow, public welfare fund cash flow, and retained cash flow for calculation, preventing public welfare funds from being mistakenly included in the budget as ordinary operating funds.

[0034] After generating cost breakdown datasets and cash flow breakdown datasets, budget allocation profiles for each budget allocation object are refined to generate a budget allocation feature dataset. This dataset reflects the cost consumption, cash flow support, and cost-cash flow alignment of each budget allocation object. Subsequently, the budget allocation feature dataset is input into the improved PCAL calculation model. The public welfare input constraint characterization module generates public welfare input constraint values, the cash flow support quantification module generates cash flow support values, and the cost-based budget demand deduction module generates cost-based budget demand values. These cost-based budget demand values ​​are then corrected through the public welfare operation barrier pressure mechanism in the public welfare operation balance output module, generating a budget demand assessment result. Based on the budget demand assessment result and the budget analysis parameter set, the cost-based budget allocation amount for each budget allocation object is calculated to generate the initial budget allocation result. This is then adjusted through budget allocation constraint verification processing, ultimately generating the budget allocation decision result and outputting a budget allocation report.

[0035] As can be seen from this embodiment, this method solves the problems of unclear cost attribution, rough allocation of shared costs, lack of quantification of cash flow support capacity, and failure to include public welfare investment constraints in budget calculation in traditional budget allocation. Compared with the manual proportion allocation method previously used by enterprises, this embodiment enables public welfare assistance projects to obtain budget amounts that match their project execution progress and public welfare fund usage constraints, while reducing the long-term idle budget amounts in regional service outlets, making budget allocation more in line with actual business needs.

[0036] Table 1. Comparison of data before and after the implementation of the cost budget allocation method for public welfare enterprises.

[0037] As shown in Table 1, with a total budget of 2.8 million yuan, while the original manual allocation method could complete the allocation, there was a significant discrepancy between the allocation results and the actual execution costs. The original manual allocation for the public welfare assistance project was 580,000 yuan, while the actual execution cost reached 684,000 yuan, a deviation rate of 15.20%. This indicates that the project suffered from significant budget under-allocation due to the heavy workload of the public welfare project and the strong constraints on the use of public welfare funds. The original manual allocation for the regional service outlets was 640,000 yuan, while the actual execution cost was 553,000 yuan, a deviation rate of 15.73%. This indicates that this area suffered from over-allocation of the budget and inefficient use of funds.

[0038] After adopting this method, the allocation amount for public welfare assistance projects was adjusted from 580,000 yuan to 692,000 yuan, which is closer to the actual execution cost of 684,000 yuan, and the deviation rate was reduced to 1.17%. The allocation amount for regional service outlets was adjusted from 640,000 yuan to 545,000 yuan, which is closer to the actual execution cost of 553,000 yuan, and the deviation rate was reduced to 1.45%. The overall allocation deviation rate for the four budget allocation objects decreased from 10.99% to 1.64%, indicating that this method can improve the matching degree between cost-based budget allocation amounts and actual business needs through cost attribute identification, cash flow attribute decomposition, budget allocation profile refinement, and improved PCAL calculation model.

[0039] Meanwhile, all cash flow support matching results in Table 1 are true, indicating that this method, when generating budget allocation decisions, not only considers cost expenditure needs but also incorporates the supporting capacity of business operating cash flow, public welfare fund cash flow, and retained cash flow into the budget allocation process. This avoids the problem of insufficient funding support caused by allocating budgets solely based on departmental declared amounts or historical amounts, and also reduces the risk of misallocation of public welfare special funds. Overall, this embodiment demonstrates that this method can improve the accuracy of cost-based budget allocation for public welfare enterprises, the adaptability of public welfare investment, and the stability of budget execution.

[0040] The above are merely preferred embodiments of the present invention, but the scope of protection of the present invention is not limited thereto. Any equivalent substitutions or modifications made by those skilled in the art within the scope of the technology disclosed in the present invention, based on the technical solution and inventive concept of the present invention, should be covered within the scope of protection of the present invention.

Claims

1. A method for allocating cost-based budgets for public welfare enterprises based on big data analysis, characterized in that, Includes the following steps: Collect and preprocess multi-source budget data from public welfare enterprises within the budget cycle to generate a basic budget dataset; A budget analysis parameter set is generated based on the budget allocation data of public welfare enterprises, and a public welfare financial asset mapping process is performed on the basic budget dataset to generate a budget calibration dataset. Cost attributes are identified in the cost data of the budget calibration dataset to generate a cost breakdown dataset; Perform cash flow attribute splitting on the cash flow data in the budget calibration dataset to generate a cash flow split dataset; Based on the cost breakdown dataset and cash flow breakdown dataset, budget allocation profiles of each budget allocation object are refined to generate a budget allocation feature dataset. Input the budget allocation feature dataset into the improved PCAL calculation model to generate budget demand assessment results; Based on the budget demand assessment results and the budget analysis parameter set, the cost budget allocation amount for each budget allocation object is calculated, and the initial budget allocation result is generated. The initial budget allocation results are validated by budget allocation constraints. Based on the results of the validation, the initial budget allocation results are adjusted to generate budget allocation decision results. Finally, a budget allocation report is output based on the budget allocation decision results.

2. The method for allocating cost-based budgets for public welfare enterprises based on big data analysis according to claim 1, characterized in that, The multi-source budget data includes revenue data, public welfare fund data, cost data, cash flow data, budget execution data, and public welfare project execution data. The preprocessing includes field unification, duplicate data removal, missing data completion, and time granularity alignment.

3. The method for allocating cost-based budgets for public welfare enterprises based on big data analysis according to claim 1, characterized in that, The generation of the budget calibration dataset specifically includes: Read the budget configuration data of public welfare enterprises, parse the configuration items in the budget configuration data, and generate a set of budget configuration items; Generate a budget analysis parameter set based on the budget configuration item set; Generate a mapping table of public welfare financial resources based on the budget analysis parameter set; Based on the public welfare financial asset mapping table, the budget basic dataset is processed to generate public welfare financial asset mapping data, cash flow mapping data, public welfare investment mapping data, and shared cost allocation binding data. Based on the budget allocation objects, the cost caliber mapping data, cash flow caliber mapping data, public welfare investment caliber mapping data, and shared cost allocation caliber binding data are associated with each other to generate a budget calibration dataset.

4. The method for allocating cost-based budgets for public welfare enterprises based on big data analysis according to claim 1, characterized in that, The generation of the cost split dataset specifically includes: Cost attributes are identified in the cost data of the budget calibration dataset, and the cost data is divided into commercial operating cost data, public welfare project cost data and shared cost data. Based on the shared cost allocation parameters in the budget analysis parameter set, determine the budget allocation object corresponding to the shared cost data, and generate the shared cost allocation relationship between the shared cost data and the budget allocation object; Based on the shared cost allocation relationship, the shared cost data is allocated to generate shared cost allocation data; By combining business operating cost data, public welfare project cost data, and shared cost allocation data, a cost breakdown dataset is generated.

5. The method for allocating cost-based budgets for public welfare enterprises based on big data analysis according to claim 1, characterized in that, The generation of the cash flow breakdown dataset specifically includes: Cash flow attributes are identified in the cash flow data in the budget calibration dataset, and the cash flow data is divided into business operation cash flow data, public welfare fund cash flow data and retained cash flow data. Based on the public welfare investment parameters in the budget analysis parameter set, the public welfare fund cash flow data is processed to bind the public welfare fund use, generating public welfare fund use binding data. Based on business operating cash flow data, public welfare fund usage binding data, and retained cash flow data, cash flow support matching is performed on each budget allocation object to generate cash flow support data. Based on the budget allocation targets, the cash flow supporting data is aggregated and processed to generate a cash flow breakdown dataset.

6. The method for allocating cost-based budgets for public welfare enterprises based on big data analysis according to claim 1, characterized in that, The generation of the budget allocation feature dataset specifically includes: Based on the cost breakdown data in the cost breakdown dataset, cost consumption profiles of each budget allocation object are refined to generate cost consumption profile data. Based on the cash flow breakdown data in the cash flow breakdown dataset, cash flow support profiles for each budget allocation object are refined to generate cash flow support profile data. Based on cost consumption profile data and cash flow support profile data, cost-cash flow matching processing is performed on each budget allocation object to generate cost-cash flow matching relationships; Based on the cost-cash flow correlation, budget allocation profiles are refined for each budget allocation object to generate a budget allocation feature dataset.

7. The method for allocating cost-based budgets for public welfare enterprises based on big data analysis according to claim 1, characterized in that, The generation of the budget requirements assessment results specifically includes: The improved PCAL calculation model inputs the budget allocation feature dataset. The improved PCAL calculation model includes a public welfare input constraint characterization module, a cash flow support quantification module, a cost-based budget demand inference module, and a public welfare operation balance output module. The improvement of the improved PCAL calculation model is as follows: The traditional PCAL calculation model mainly performs parametric calculations on the cost items, funding items, and allocation items in the budget data, focusing on generating budget calculation results based on historical cost ratios or fixed funding constraints. The improved PCAL calculation model takes the budget allocation feature dataset as input, performs progressive calculations on the public welfare input constraints, cash flow support capacity, and cost-based budget demands of each budget allocation object, and performs segmented compression and correction of the cost-based budget demand value through the public welfare operation barrier compression mechanism to generate budget demand assessment results. In the public welfare investment constraint characterization module, based on the budget allocation feature dataset, the public welfare investment status, public welfare project carrying status, and public welfare fund constraint status of each budget allocation object are characterized by public welfare investment constraints, and public welfare investment constraint values ​​are generated. In the cash flow support quantification module, based on the budget allocation feature dataset, the cash flow support status of business operations, public welfare funds, and retained cash flow of each budget allocation object is quantified to generate cash flow support values. In the cost-based budget demand deduction module, based on the public welfare investment constraint value and cash flow support value, the corresponding relationship between the public welfare investment constraint degree, funding support capacity and cost-based budget demand of each budget allocation object is processed to generate cost-based budget demand value. In the public welfare operation balance output module, a public welfare operation barrier compression mechanism is introduced to balance the cost-based budget demand value. It identifies the deviation status of public welfare investment, cash flow carrying capacity deviation status, and cost demand overload status in the cost-based budget demand value. The deviation status of public welfare investment, cash flow carrying capacity deviation status, and cost demand overload status are compressed into budget demand correction factors. The cost-based budget demand value is then corrected based on the budget demand correction factors to generate budget demand assessment results.

8. The method for allocating cost budgets for public welfare enterprises based on big data analysis according to claim 1, characterized in that, The generation of the initial budget allocation results specifically includes: The revised budget demand values ​​corresponding to each budget allocation object in the budget demand assessment results are summarized to generate a total budget demand value, and the proportion is calculated to generate the budget demand proportion value corresponding to each budget allocation object. Based on the budget analysis parameter set, the budget demand percentage value corresponding to each budget allocation object is adapted to the budget amount to generate the budget allocation weight value. Based on the budget allocation weight value, the cost budget allocation amount is calculated for each budget allocation object, generating the cost budget allocation amount corresponding to each budget allocation object, thus forming the initial budget allocation result.

9. A method for allocating cost-based budgets for public welfare enterprises based on big data analysis as described in claim 1, characterized in that, The generation of the budget allocation decision results specifically includes: Extract the cost-based budget allocation amount corresponding to each budget allocation object from the initial budget allocation results, and generate budget allocation constraint data by combining the budget analysis parameter set; Based on the budget allocation constraint data, the cost budget allocation amount corresponding to each budget allocation object is subjected to budget allocation constraint verification processing, and budget allocation constraint verification results are generated. Based on the budget allocation constraint verification results, the cost budget allocation amount corresponding to each budget allocation object is adjusted, and the amount adjustment data is generated. Based on the quota adjustment data, the cost budget allocation quota corresponding to each budget allocation object in the initial budget allocation result is adjusted to generate the budget allocation decision result. The budget allocation decision result is then assembled into report fields to generate a budget allocation report.

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