Accounting system and accounting processing method

Abstract

To smoothly perform a process from accounting of an individual company of a corporate group to consolidated accounting.SOLUTION: This accounting system comprises: an individual company accounting system provided for each of a plurality of individual companies to store accounting data of each individual company; a consolidated information input system provided for each group including the individual companies to collect accounting data of individual companies included in the group from the individual company accounting system; and a consolidated accounting system that stores the accounting data collected from the individual company accounting system and the consolidated information input system. The accounting system collects accounting data of the designated individual companies from the individual accounting system of the designated individual companies or the consolidated information input system that collects the accounting data of the designated individual companies.SELECTED DRAWING: Figure 8

Description

[Technical field]

[0001] The present invention relates to an accounting system and an accounting processing method. [Background technology]

[0002] Patent Document 1 discloses a system for conducting consolidated accounting between a parent company and a group of affiliated companies. In this system, domestic and overseas affiliated companies send processing output data files (consolidated B / S P / L data file, consolidated capital increase / decrease details data file, consolidated cash flow data file, consolidated auxiliary information data file) in a format common to the group to a device installed in a consolidated accounting center installed in the parent company. The device installed in the consolidated accounting center temporarily stores the sent processing output data files in an affiliated company related information database, and uses the stored processing output data files to conduct legal consolidation work and management consolidation work. [Prior art documents] [Patent documents]

[0003] [Patent Document 1] JP 2001-84304 A Summary of the Invention [Problem to be solved by the invention]

[0004] Companies that are obligated to prepare securities reports must prepare consolidated financial statements including parent companies, subsidiaries, and affiliates. The consolidated financial statements of parent companies in corporate groups that include many companies are subject to disclosure time constraints, and the burden on the parent company personnel who prepare the consolidated financial statements is also large. Therefore, one effective way to prepare consolidated financial statements early is to automate the process by linking the data of the consolidated accounting system that handles the consolidated financial statements of the corporate group with the accounting systems of each individual company in the corporate group. However, when there are many companies in a corporate group, it is not always possible to build a consolidated accounting system and each accounting system of the corporate group in the same environment, depending on the policies and relationships according to the business content within the corporate group, the timing of the system introduction, the specifications of the server related to the system, etc. In addition, there are various types of consolidated financial statements, such as cases where the parent company manages them centrally, cases where the subsidiary companies are assigned to input data, and cases where data is input through a core company, etc., so the construction of a consolidated accounting system requires considering various implementation forms depending on the system configuration and the consolidated financial statements scheme, which creates the problem of complex system configurations and data integration methods.

[0005] The present invention has been made in view of the above, and has an object to provide an accounting system and an accounting method that enable smooth accounting for individual companies in a corporate group through to consolidated accounting. [Means for solving the problem]

[0006] In order to solve the above-mentioned problems and achieve the object, an accounting system according to the present invention is an accounting system for collecting accounting data of a plurality of individual companies, the accounting system comprising: an individual social accounting system provided for each of the plurality of individual companies and storing the accounting data of the individual companies; a consolidated information input system provided for each group including the plurality of individual companies and collecting the accounting data of the individual companies included in the group from the individual social accounting system; and a consolidated accounting system for storing the accounting data collected from the individual social accounting system and the consolidated information input system, the consolidated accounting system comprising: a first consolidated information input system linkage management master in which individual companies for which accounting data is to be collected are registered and in which the consolidated information input system for collecting the accounting data of the individual companies for each of the individual companies is registered; a first home environment connection information master in which the individual social accounting systems and consolidated information input systems of companies belonging to a direct group of a parent company are registered; a first separate environment connection information master in which the individual social accounting systems and consolidated information input systems of companies belonging to a separate group different from the direct group are registered; a first collection means for collecting the accounting data stored in the individual social accounting systems of the individual companies designated by a person in charge; and a linkage information master between the designated individual company and the first consolidated information input system. a setting means for setting the consolidated information input system to be a connection destination based on a consolidated information input system linkage management master, a linking means for connecting to the consolidated information input system to be connected and updating accounting data of the consolidated accounting system with accounting data of the specified individual company stored in the connected consolidated information input system, and a generating means for generating consolidated accounting data based on the accounting data stored in the consolidated accounting system, wherein the first collecting means, when the specified individual company is not registered in the first consolidated information input system linkage management master, collects the accounting data from the individual accounting system of the individual company belonging to the direct group into the consolidated accounting system if the individual company is registered in the first home environment connection information master, and collects the accounting data from the individual accounting system of the individual company belonging to the separate group into the consolidated accounting system if the individual company is registered in the first separate environment connection information master, and when updating the accounting data, the linking means, when the consolidated information input system from which the accounting data of the specified individual company is collected is registered in the first home environment connection information master of the consolidated accounting system,The accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of a company belonging to the direct group, and when the consolidated information input system from which the accounting data of the designated individual company is collected is registered in the first separate environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of the other group company, and the consolidated information input system is a second consolidated information input system in which individual companies from which accounting data is to be collected are registered and in which a flag indicating whether or not the accounting data is to be collected from the individual accounting system for each type of accounting data is registered. the second collection means for collecting the accounting data stored in the individual social accounting system of the individual company designated by the person in charge, wherein the designated individual company is registered in the second consolidated information input system linkage management master, and when the accounting data to be collected is a collection target according to the flag stored in the second consolidated information input system linkage management master, if the individual company is registered in the second consolidated information input system linkage management master, the second collection means collects the accounting data from the individual social accounting system of the individual company.

[0007] In addition, in the accounting system of the present invention, the consolidated information input system may have a first input means for acquiring the accounting data input by an input device, and accounting data of a type for which the flag is not to be collected may be input to the consolidated information input system by the first input means.

[0008] Furthermore, in the accounting system according to the present invention, the consolidated accounting system may include a consolidated accounting system linkage management master in which, for each individual company not registered in the first consolidated information input system linkage management master, a flag is registered indicating whether or not each type of accounting data of the individual company is to be collected from the individual social accounting system, and a second input means for acquiring the accounting data input by an input device, and when a designated individual company is registered in the consolidated accounting system linkage management master, accounting data of a type for which a flag registered in the consolidated accounting system linkage management master indicates that the accounting data is not to be collected may be input to the consolidated accounting system by the second input means.

[0009] In the accounting system according to the present invention, the second consolidated information input system linkage management master may be updated with the first consolidated information input system linkage management master.

[0010] Furthermore, an accounting processing method according to the present invention is an accounting processing method executed in an accounting system having an individual social accounting system provided for each of a plurality of individual companies and storing accounting data of the individual companies, a consolidated information input system provided for each of a group including a plurality of individual companies and collecting accounting data of the individual companies included in the group from the individual social accounting system, and a consolidated accounting system that stores the accounting data collected from the individual social accounting system and the consolidated information input system, wherein the consolidated accounting system has a first consolidated information input system linkage management master in which individual companies from which accounting data are to be collected are registered and the consolidated information input system that collects the accounting data of the individual companies for each of the individual companies is registered, a first home environment connection information master in which the individual social accounting systems and consolidated information input systems of companies belonging to a direct group of a parent company are registered, and a first separate environment connection information master in which the individual social accounting systems of companies belonging to a separate group different from the direct group are registered, and the consolidated information input system has a second consolidated information input system in which individual companies from which accounting data are to be collected are registered and a flag indicating whether or not the accounting data is to be collected from the individual social accounting system is registered for each type of accounting data. a system linkage management master in which the individual accounting systems of the companies belonging to the other group are registered, and a second home environment connection information master in which the individual accounting systems of the companies belonging to the other group are registered, the consolidated accounting system including a first collection step in which the consolidated accounting system collects the accounting data stored in the individual accounting systems of the individual companies designated by a person in charge; a setting step in which the consolidated accounting system sets the consolidated information input system to be a connection destination based on the designated individual company and the first consolidated information input system linkage management master; a linking step in which the consolidated accounting system connects to the connected consolidated information input system and updates accounting data of the consolidated accounting system with accounting data of the designated individual company stored in the connected consolidated information input system; a generation step in which the consolidated accounting system generates consolidated accounting data based on the accounting data stored in the consolidated accounting system; and a second collection step in which the consolidated information input system collects the accounting data stored in the individual accounting systems of the individual companies designated by a person in charge,When the individual company is registered in the first home environment connection information master, the accounting data is collected from the individual social accounting system of the individual company belonging to the direct group into the consolidated accounting system, and when the individual company is registered in the first separate environment connection information master, the accounting data is collected from the individual social accounting system of the individual company belonging to the separate group into the consolidated accounting system, and when the accounting data is updated, if the consolidated information input system from which the accounting data of the designated individual company is collected is registered in the first home environment connection information master of the consolidated accounting system, the accounting data stored in the consolidated information input system of the company belonging to the direct group is updated in the consolidated accounting system. and when the consolidated information input system from which the accounting data of the designated individual company is collected is registered in the first separate environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of the other group company, and the second collection step is characterized in that when the designated individual company is registered in the second consolidated information input system linkage management master and the accounting data to be collected is a collection target according to the flag stored in the second consolidated information input system linkage management master, if the individual company is registered in the second own environment connection information master, the accounting data is collected from the individual social accounting system of the individual company. Effect of the Invention

[0011] According to the present invention, it is possible to smoothly carry out accounting for individual companies in a corporate group through to consolidated accounting. [Brief description of the drawings]

[0012] [Figure 1] FIG. 1 is a diagram showing an example of the configuration of a system in which a person in a parent company adjusts the accounting data of individual companies included in a corporate group. [Diagram 2] FIG. 2 is a diagram showing an example of a system in which a person in a parent company adjusts the accounting data of individual companies included in a corporate group. [Diagram 3]FIG. 3 is a diagram showing an example of a system in which a person in charge at a subsidiary adjusts the accounting data of individual companies included in a corporate group. [Figure 4] FIG. 4 is a diagram showing an example of a system in which a person in charge at a subsidiary adjusts the accounting data of individual companies included in a corporate group. [Diagram 5] FIG. 5 is a diagram showing an example of an implementation form of an accounting system. [Figure 6] FIG. 6 is a diagram showing an example of an implementation form of an accounting system. [Figure 7] FIG. 7 is a diagram showing an example of an implementation form of an accounting system. [Figure 8] FIG. 8 is a block diagram showing an example of the configuration of a transaction system according to an embodiment. [Figure 9] FIG. 9 is a diagram illustrating an example of data stored in the financial database and data stored in the asset database. [Figure 10] FIG. 10 is a diagram illustrating an example of a master stored in the environmental information database. [Figure 11] FIG. 11 is a diagram showing an example of master and data contained in the consolidated accounting database. [Figure 12] FIG. 12 is a diagram showing an example of the consolidated company master, the consolidated accounting period master, the consolidated information input system linkage management master, and the consolidated accounting system linkage management master. [Figure 13] FIG. 13 is a diagram showing an example of consolidated item balance data and consolidated segment balance data. [Figure 14] FIG. 14 is a diagram showing an example of master and data contained in the linkage information input database. [Figure 15] FIG. 15 is a diagram showing an example of consolidated information input item balance data and consolidated information input segment balance data. [Figure 16] FIG. 16 is a block diagram showing an example of the configuration of a parent company group server according to the embodiment. [Figure 17] FIG. 17 is a block diagram showing an example of the configuration of the core business group server according to the embodiment. [Figure 18]FIG. 18 is a diagram showing an overview of the individual social accounting system. [Figure 19] FIG. 19 is a diagram showing an outline of a linkage information input system. [Figure 20] FIG. 20 is a diagram showing an overview of a consolidated accounting system. [Figure 21] FIG. 21 is a flowchart showing the process of collecting data on individual companies. [Figure 22] FIG. 22 is a diagram for explaining the data collection process in the link information input system. [Diagram 23] FIG. 23 is a diagram for explaining the data collection process in the consolidated accounting system. [Figure 24] FIG. 24 is a diagram for explaining the process of synchronizing the master data of the consolidated accounting database with the master data of the consolidated information input database. [Diagram 25] FIG. 25 is a diagram for explaining details of the process of synchronizing the master data of the consolidated accounting database with the master data of the consolidated information input database. [Figure 26] FIG. 26 is a diagram for explaining the process when accessing the accounting database of an individual company. [Figure 27] FIG. 27 is a diagram for explaining the operation of identifying the database of an individual company to be referenced by a database processing component. [Figure 28] FIG. 28 is a diagram illustrating an example of processing in the first implementation mode of the accounting system. [Figure 29] FIG. 29 is a diagram for explaining an overview of a processing example of the third implementation mode of the accounting system. [Diagram 30] FIG. 30 is a diagram for explaining details of a processing example of the third implementation mode of the accounting system. [Diagram 31] FIG. 31 is a diagram illustrating the details of a processing example of the third implementation mode of the accounting system. DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS

[0013] Hereinafter, an embodiment of an accounting system and an accounting method according to the present invention will be described in detail with reference to the drawings. Note that the present invention is not limited to the embodiment.

[0014] [1. Overview] 1 and 2 are diagrams showing an example of a system configuration in which a person in a parent company processes the accounting data of individual companies included in a corporate group in a consolidated accounting system and creates consolidated financial statements. The system shown in FIG. 1 is configured such that the consolidated accounting system of the parent company and the financial accounting systems of the individual companies included in the corporate group are separate systems. In the system shown in FIG. 1, an accounting person in each subsidiary outputs a consolidated package from its own financial accounting system and sends the output consolidated package to the consolidated accounting system of the parent company. In the consolidated accounting system, the person in charge of consolidation at the parent company accepts the sent consolidated package, converts the account information, segment information, customer information, etc. into data using a consolidation interface, and stores it as consolidated accounting data. The person in charge of consolidation at the parent company then checks and adjusts the consolidated accounting data, and outputs consolidated financial statements.

[0015] The system shown in Figure 2 is configured to integrate the parent company's consolidated accounting system with the financial accounting systems of the individual companies in the corporate group. In this system, the accounting data of each individual company is linked to the consolidated accounting system by the consolidation staff at the parent company, and item information, segment information, customer information, etc. are converted in the consolidation interface and stored as consolidated accounting data. Then, the staff at the parent company checks and adjusts the consolidated accounting data, and outputs consolidated financial statements.

[0016] In both the systems shown in Figure 1 and Figure 2, the person in charge of consolidation at the parent company needs to add up, adjust, and confirm the accounting data of each of the group companies in the consolidated accounting system in order to prepare consolidated financial statements, which poses an issue of increased workload for the person in charge of consolidation at the parent company.

[0017] 3 and 4 are diagrams showing an example of the configuration of an accounting system in which a person in charge of a subsidiary adjusts the accounting data of individual companies included in a corporate group. The accounting system shown in FIG. 3 is configured such that the parent company's consolidated accounting system and the financial accounting systems of the individual companies included in the corporate group are separate systems. In this system, an accounting person in each subsidiary outputs a consolidated package from their own financial accounting system and sends the output consolidated package to the parent company's consolidated accounting system. In the consolidated accounting system, the sent consolidated package is accepted by a consolidated interface and converted into data, and the person in charge of the individual companies at the subsidiary checks and adjusts the data and stores it as consolidated accounting data. Then, the person in charge of the parent company checks and adjusts the compiled consolidated accounting data and outputs consolidated financial statements.

[0018] The accounting system shown in Figure 4 is configured as an integrated system that combines the parent company's consolidated accounting system with the financial accounting systems of the individual companies in the corporate group. In this system, accounting data sent from the individual companies' accounting systems is converted by the consolidated interface, and the individual company staff checks and adjusts the data before storing it as consolidated accounting data. The parent company staff then checks and adjusts the aggregated consolidated accounting data, and outputs consolidated financial statements.

[0019] In the accounting systems of Figures 3 and 4, the individual company staff adjusts and confirms the accounting data of the companies they are responsible for in the consolidated accounting system. The parent company staff compiles the consolidated accounting data of each company to create consolidated financial statements, and does not need to confirm or adjust the data of the subsidiaries, which reduces the workload of the parent company staff.

[0020] Figures 5 to 7 are diagrams showing examples of implementation forms of the accounting system shown in Figures 3 and 4. The first implementation form shown in Figure 5 is an implementation form suitable for small-scale corporate groups. In the first implementation form, a person in charge at the parent company collects data related to consolidated accounting from the accounting databases of the individual companies and stores it in the parent company's consolidated accounting database. The person in charge at the parent company checks and adjusts the collected data, and outputs consolidated financial statements.

[0021] The implementation form shown in Figure 6 is suitable for medium-sized corporate groups. In the second implementation form shown in Figure 6, the person in charge of each individual company collects data related to consolidated accounting from the accounting database of the subsidiary company into the consolidated information input database. The person in charge of the parent company links the data collected in the consolidated information input database to the consolidated accounting database and outputs consolidated financial statements.

[0022] The implementation form shown in Figure 7 is suitable for large corporate groups. The third implementation form shown in Figure 7 divides the corporate group into multiple groups such as the parent company direct group G1, the core business group G2, and the M&A companies / overseas subsidiary group G3, and the person in charge of each group collects data related to consolidated accounting from the subsidiary accounting database into the consolidated information input database. The parent company person links the data collected in the consolidated information input database for each group to the consolidated accounting database and outputs consolidated financial statements.

[0023] [2. Configuration] The configuration of a transaction system according to this embodiment that realizes the above-mentioned implementation form will be described with reference to the drawings. Figure 8 is a block diagram showing an example of the configuration of a transaction system 1 according to this embodiment.

[0024] The network 300A and the network 300B are, for example, the Internet or a LAN (Local Area Network). The network 300A and the network 300B are connected to each other so that they can communicate with each other. The network 300A has a function of connecting the parent company group server 100, the A1 company accounting system 400-1, and the A2 company accounting system 400-2 to each other so that they can communicate with each other, and the network 300B has a function of connecting the core business group server 200, the B1 company accounting system 500-1, and the B2 company accounting system 500-2 to each other so that they can communicate with each other. In addition, the network 300A and the network 300B connect the parent company group server 100 and the core business group server 200 to each other so that they can communicate with each other.

[0025] The A1 company accounting system 400-1 is an accounting system (individual social accounting system) of the A1 company included in the parent company direct group G1. The A1 company accounting system 400-1 includes an A1 company accounting database 401-1 having an A1 company financial database 402-1, which is a database related to the finances of the A1 company, and an A1 company asset database 403-1, which is a database related to the assets of the A1 company.

[0026] 9 is a diagram showing an example of data stored in the A1 company financial database 402-1 and data stored in the A1 company asset database 403-1. The A1 company financial database 402-1 has journal entry detail data 601 and item balance data 602. The A1 company financial database 402-1 can have not only the journal entry detail data 601 and item balance data 602, but also other data related to finance. As shown in FIG. 9, the journal entry detail data 601 includes, for example, company CD, date of occurrence, total account item, amount, etc. The item balance data 602 includes, for example, company CD, account item, balance, etc.

[0027] The A1 company asset database 403-1 has fixed asset data 603 and monthly amortization information data 604. The A1 company asset database 403-1 can have not only the fixed asset data 603 and monthly amortization information data 604, but also other data related to assets. The fixed asset data 603 includes, for example, company CD, asset number, acquisition cost, etc., as shown in Fig. 9. The monthly amortization information data 604 includes, for example, company CD, asset number, fiscal year, month, amortization amount, etc., as shown in Fig. 9.

[0028] The A2 company accounting system 400-2 is an accounting system for A2 company included in the parent company direct group G1. The A2 company accounting system 400-2 includes an A2 company accounting database 401-2 having an A2 company financial database 402-2, which is a database related to the finances of A2 company, and an A2 company asset database 403-2, which is a database related to the assets of A2 company. The A2 company financial database 402-2 also includes journal entry detail data and item balance data, similar to the A1 company financial database 402-1. The A2 company asset database 403-2 also includes fixed asset data and monthly depreciation information data, similar to the A1 company asset database 403-1.

[0029] The B1 company accounting system 500-1 is an accounting system for the B1 company included in the core business group G2. The B1 company accounting system 500-1 includes a B1 company accounting database 501-1 having a B1 company financial database 502-1, which is a database related to the finances of the B1 company, and a B1 company asset database 503-1, which is a database related to the assets of the B1 company. The B1 company financial database 502-1 also includes journal entry detail data and item balance data, similar to the A1 company financial database 402-1. The B1 company asset database 503-1 also includes fixed asset data and monthly depreciation information data, similar to the A1 company asset database 403-1.

[0030] The B2 company accounting system 500-2 is an accounting system for the B2 company included in the core business group G2. The B2 company accounting system 500-2 includes a B2 company accounting database 501-2 having a B2 company financial database 502-2, which is a database related to the finances of the B2 company, and a B2 company asset database 503-2, which is a database related to the assets of the B2 company. The B2 company financial database 502-2 also includes journal entry detail data and item balance data, similar to the A1 company financial database 402-1. The B2 company asset database 503-2 also includes fixed asset data and monthly depreciation information data, similar to the A1 company asset database 403-1.

[0031] The core business group server 200 is a server that processes accounting data of subsidiaries included in the core business group G2. For ease of explanation, the core business group server 200 may be referred to as a second server. The core business group server 200 has a consolidated information input database 206b and an environmental information database 206c. The core business group server 200 acquires data from the B1 company accounting system 500-1 and the B2 company accounting system 500-2 and stores the data in the consolidated information input database 206b. The data stored in the consolidated information input database 206b is referenced by the parent company group server 100.

[0032] The parent company group server 100 is a server installed in the parent company of the corporate group. For ease of explanation, the parent company group server 100 may be referred to as the first server. The parent company group server 100 has a consolidated accounting database 106a, a consolidated information input database 106b, and an environmental information database 106c. The parent company group server 100 acquires data from the A1 company accounting system 400-1 and the A2 company accounting system 400-2. The parent company group server 100 also acquires data from the core business group server 200. The parent company group server 100 outputs consolidated financial statements of the corporate group using accounting data acquired from subsidiaries and data acquired from the core business group server 200.

[0033] Fig. 10 is a diagram showing an example of masters held by the environment information database 106c and the environment information database 206c. The environment information database 106c has a system type master 120a, a local environment connection information master 120b, and a different environment connection information master 120c. The system type master 120a is a master for managing the types of systems constituting the accounting system 1, and stores information on the types of systems. The local environment connection information master 120b is a master for storing the connection destinations of systems and databases constituting the parent company direct group G1, and stores identification numbers, system types, company CDs, and encrypted connection destination information as shown in Fig. 10. The different environment connection information master 120c is a master for storing the connection destinations of systems and databases constituting a group different from the parent company direct group G1, and stores identification numbers, system types, company CDs, and encrypted connection destination information as shown in Fig. 10.

[0034] The environment information database 206c of the core business group server 200 also has a system type master 220a, a local environment connection information master 220b, and a different environment connection information master 220c, similar to the environment information database 106c. The local environment connection information master 220b stores the connection destinations of the systems and databases that make up the core business group G2. The different environment connection information master 220c stores the connection destinations of the systems and databases that make up a group other than the core business group G2. The different environment connection information master 220c is configured so that the connection destinations of the systems and databases that make up the parent company direct group G1 are not registered. This is to prevent the core business group server 200 from connecting to the parent company group server 100.

[0035] FIG. 11 is a diagram showing an example of master and data held by the consolidated accounting database 106a provided in the parent company group server 100. The consolidated accounting database 106a has a consolidated company master 140a, a consolidated accounting period master 140b, a consolidated information input system linkage management master 140c, and a consolidated accounting system linkage management master 140d. FIG. 12 is a diagram showing an example of the consolidated company master 140a, the consolidated accounting period master 140b, the consolidated information input system linkage management master 140c, and the consolidated accounting system linkage management master 140d. The consolidated company master 140a is a master for managing target companies that are the subject of consolidated accounting in a corporate group, and includes the company CD and company name of the target company as shown in FIG. 12. The consolidated accounting period master 140b is a master for storing information on the consolidated accounting period of a corporate group, and includes the consolidated accounting period, consolidated accounting period branch number, consolidated accounting period name, accounting period start date, and accounting period end date as shown in FIG. 12. The consolidated information input system linkage management master 140c is a master that manages the data linkage scheme of the consolidated information input system, and includes company CD, consolidated accounting period, consolidated accounting period branch number, consolidated information input company NO, data type, and individual data collection target graph, as shown in Fig. 12. The consolidated accounting system linkage management master 140d is a master that manages the linkage scheme of the consolidated accounting system, and includes company CD, consolidated accounting period, consolidated accounting period branch number, data type, and individual company data collection target flag.

[0036] The consolidated accounting database 106a also has consolidated item balance data 140f and consolidated segment balance data 140g. FIG. 13 is a diagram showing an example of the consolidated item balance data 140f and the consolidated segment balance data 140g. As shown in FIG. 13, the consolidated item balance data 140f includes company CD, consolidated accounting period, consolidated accounting period branch number, consolidated general account item, and amount. As shown in FIG. 13, the consolidated segment balance data 140g includes company CD, consolidated accounting period, consolidated accounting period branch number, consolidated segment, consolidated general account item, and amount. Furthermore, the consolidated information input database 106b has consolidated statement of changes data, consolidated cash flow data, consolidated intercompany transaction data, consolidated unrealized fixed asset data, consolidated unrealized incineration information data, consolidated equity change data, consolidated goodwill data, consolidated note information data, consolidated financial statement data, etc., which are not shown.

[0037] 14 is a diagram showing an example of master data and data held by the consolidated information input database 106b and the consolidated information input database 206b. The consolidated information input database 106b holds a consolidated company master data 130a, a consolidated accounting period master data 130b, and a consolidated information input system linkage management master data 130c. The consolidated company master data 130a is a master data synchronized with the consolidated company master data 140a, the consolidated accounting period master data 130b is a master data synchronized with the consolidated accounting period master data 140b, and the consolidated information input system linkage management master data 130c is a master data synchronized with the consolidated information input system linkage management master data 140c.

[0038] Similarly to the consolidated information input database 106b, the consolidated information input database 206b of the core business group server 200 also has a consolidated company master 230a, a consolidated accounting period master 230b, and a consolidated information input system linkage management master 230c.

[0039] The consolidated information input database 106b also has consolidated information input item balance data 130e and consolidated information input segment balance data 130f. FIG. 15 is a diagram showing an example of the consolidated information input item balance data 130e and the consolidated information input segment balance data 130f. As shown in FIG. 15, the consolidated information input item balance data 130e includes company CD, consolidated accounting period, consolidated accounting period branch number, consolidated general account item, and amount. As shown in FIG. 15, the consolidated information input segment balance data 130f includes company CD, consolidated accounting period, consolidated accounting period branch number, consolidated segment, consolidated general account item, and amount. The consolidated information input database 106b also has consolidated information input statement of changes data, consolidated information input cash flow data, consolidated information input intercompany transaction data, consolidated information input unrealized fixed asset data, consolidated information input unrealized incineration information data, etc., which are not shown.

[0040] In addition, the consolidated information input database 206b held by the core business group server 200, like the consolidated information input database 106b, has consolidated information input item balance data 230e and consolidated information input segment balance data 230f, and also has consolidated information input statement of changes data, consolidated information input cash flow data, consolidated information input intercompany transaction data, consolidated information input unrealized fixed asset data, consolidated information input unrealized incineration information data, etc., which are not shown in the figure.

[0041] 16 is a block diagram showing an example of the configuration of the parent company group server 100. The parent company group server 100 is, for example, a commercially available desktop personal computer. However, the parent company group server 100 is not limited to a stationary information processing device such as a desktop personal computer, and may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer. The parent company group server 100 may also be a so-called blade server.

[0042] The parent company group server 100 comprises a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each unit included in the parent company group server 100 is connected to each other so as to be able to communicate with each other via an arbitrary communication path.

[0043] The communication interface unit 104 communicably connects the parent company group server 100 to the network 300A via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with other devices via the communication line.

[0044] An input device 112 and an output device 114 are connected to the input / output interface unit 108. The output device 114 may be a monitor (including a home television), a speaker, or a printer. The input device 112 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 114 may be referred to as the monitor 114, and the input device 112 may be referred to as the keyboard 112 or the mouse 112.

[0045] The storage unit 106 stores various databases, tables, files, etc. The storage unit 106 records computer programs for cooperating with an OS (Operating System) to give instructions to a CPU (Central Processing Unit) to perform various processes. For example, memory devices such as RAM (Random Access Memory) and ROM (Read Only Memory), fixed disk devices such as hard disks, flexible disks, and optical disks can be used as the storage unit 106. For example, the storage unit 106 stores the above-mentioned consolidated accounting database 106a, consolidated information input database 106b, and environmental information database 106c.

[0046] The control unit 102 is a CPU or the like that performs overall control of the parent company group server 100. The control unit 102 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. In terms of functional concept, the control unit 102 includes a first collection unit 102a, a setting unit 102b, a linking unit 102c, a generation unit 102d, a first input unit 102e, and a second input unit 102f.

[0047] The first collection unit 102a, which serves as a collection means, collects accounting data stored in the accounting systems of designated individual companies belonging to the parent company direct group G1 into a consolidated information database included in the consolidated information input system using business applications and database processing components.

[0048] The setting unit 102b, which serves as a setting means, sets the consolidated information input database of the consolidated information input system to be connected based on the designated individual company and various master data.

[0049] The linking unit 102c as a linking means connects to the consolidated information input database of the consolidated information input system of the set connection destination, and links the accounting data of the specified individual company stored in the consolidated information input database of the connected consolidated information input system to the consolidated accounting database of the consolidated accounting system.

[0050] The generating unit 102d, which serves as a generating means, generates consolidated accounting data based on the accounting data stored in the consolidated accounting system.

[0051] The first input unit 102e as the first input means inputs the accounting data of the individual companies into the consolidated information input database of the consolidated information input system.

[0052] The second input unit 102f as the second input means inputs the accounting data of the individual companies into the consolidated accounting database of the consolidated accounting system.

[0053] 17 is a block diagram showing an example of the configuration of the core business group server 200. The core business group server 200 is, for example, a commercially available desktop personal computer. However, the core business group server 200 is not limited to a stationary information processing device such as a desktop personal computer, but may be a portable information processing device such as a commercially available notebook personal computer, a PDA (Personal Digital Assistant), a smartphone, or a tablet personal computer. The core business group server 200 may also be a so-called blade server.

[0054] The core business group server 200 includes a control unit 202, a communication interface unit 204, a storage unit 206, and an input / output interface unit 208. Each unit included in the core business group server 200 is connected to each other so as to be able to communicate with each other via an arbitrary communication path.

[0055] The communication interface unit 204 communicably connects the core business group server 200 to the network 300B via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 204 has a function of communicating data with other devices via the communication line.

[0056] An input device 212 and an output device 214 are connected to the input / output interface unit 208. The output device 214 may be a monitor (including a home television), a speaker, or a printer. The input device 212 may be a keyboard, a mouse, a microphone, or a monitor that cooperates with a mouse to realize a pointing device function. In the following, the output device 214 may be referred to as the monitor 214, and the input device 212 may be referred to as the keyboard 212 or the mouse 212.

[0057] The storage unit 206 stores various databases, tables, files, etc. The storage unit 206 records computer programs for cooperating with the OS to give instructions to the CPU to perform various processes. For example, memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, optical disks, etc. can be used as the storage unit 206. For example, the above-mentioned link information input database 206b and environmental information database 206c are stored in the storage unit 206.

[0058] The control unit 202 is a CPU or the like that performs overall control of the core business group server 200. The control unit 202 has an internal memory for storing control programs such as an OS, programs that define various processing procedures, and required data, and executes various information processing based on these stored programs. The control unit 202 conceptually includes a second collection unit 202a and a third input unit 202e.

[0059] The second collection unit 202a as a collection means collects accounting data stored in the accounting systems of designated individual companies belonging to the core business group G2 into a consolidated information database included in the consolidated information input system using business applications and database processing components.

[0060] The third input unit 202e as the first input means inputs the accounting data of the individual companies into the consolidated information input database of the consolidated information input system.

[0061] [3. Specific examples of processing] Here, a specific example of the processing executed by the accounting system 1 will be described with reference to the drawings.

[0062] First, we will explain the mechanism of the consolidated accounting scheme in the accounting system 1. In the consolidated accounting scheme of this embodiment, the accounting system 1 can be functionally roughly divided into three systems: an individual social accounting system SYS1, a consolidated information input system SYS2, and a consolidated accounting system SYS3.

[0063] Fig. 18 is a diagram showing an overview of the individual social accounting system SYS1. The individual social accounting system SYS1 is the accounting system of each individual company included in a corporate group that performs consolidated accounting. In the accounting system 1, for example, the A1 company accounting system 400-1, the A2 company accounting system 400-2, the B1 company accounting system 500-1, and the B2 company accounting system 500-2 correspond to the individual social accounting system SYS1. The individual social accounting system SYS1 is functionally composed of a financial accounting system that manages financial accounting in a financial database, and a fixed asset system that manages fixed assets in an asset database.

[0064] FIG. 19 is a diagram showing an overview of the consolidated information input system SYS2. The consolidated information input system SYS2 is a system in which the individual company staff share the input of part of the consolidated financial statements. In the case where an individual company has introduced the individual social accounting system SYS1, the consolidated information input system SYS2 can collect data necessary for consolidated financial statements from the database held by the individual social accounting system SYS1 into the consolidated information input database. In the case where the consolidated information input system SYS2 has collected data from the individual social accounting system SYS1, it can make adjustments to the collected data using a business application for inputting various data. In the case where the consolidated information input system SYS2 does not collect data for an individual company from the individual social accounting system SYS1, it can make adjustments by directly inputting data necessary for consolidated financial statements from a business application for inputting various data.

[0065] FIG. 20 is a diagram showing an overview of the consolidated accounting system SYS3. The consolidated accounting system SYS3 is a system that collects data related to the settlement of accounts of all companies belonging to a corporate group and outputs consolidated financial statements. There are three patterns of the method for the consolidated accounting system SYS3 to collect data related to the settlement. Pattern 1 is a method of linking data from the consolidated information input system SYS2. Pattern 2 is a method of collecting data necessary for the consolidated settlement from the database of the individual social accounting system SYS1 in the case where an individual company has introduced the individual social accounting system SYS1, into the consolidated accounting database. In pattern 2, adjustments can be made to the collected data using a business application for inputting various data. Pattern 3 is a method of adjusting the data necessary for the consolidated settlement by directly inputting it from the business application for inputting various data in the case where neither pattern 1 nor pattern 2 applies. In the consolidated accounting system SYS3, after collecting data related to the settlement using patterns 1 to 3, the parent company staff performs the settlement procedures to complete the consolidated settlement.

[0066] The management of the linkages between the individual social accounting system SYS1, the consolidated information input system SYS2, and the consolidated accounting system SYS3 can be performed using the consolidated information input system linkage management master and the consolidated accounting system linkage management master. In these masters, whether or not an individual company is a collection target can be set for each data type by the individual company data collection target flag that manages whether or not data is collected from the individual social accounting system SYS1, so that, for example, data that is not supported by the individual social accounting system SYS1 can be excluded from collection.

[0067] Furthermore, during the operation of accounting system 1, for example, individual social accounting system SYS1 may be introduced or switched over, but since the consolidated information input system linkage management master and the consolidated accounting system linkage management master can be set for each consolidated accounting period, it is also possible to change the data to be collected for each consolidated accounting period. Note that the consolidated accounting system linkage management master is a master for dealing with small corporate groups, so it is not an essential master for accounting system 1. If accounting system 1 does not have the consolidated accounting system linkage management master, the parent company person in charge may select the data to be collected as necessary when collecting data.

[0068] FIG. 21 is a flowchart showing the flow of processing for collecting data of individual companies in the accounting system 1. First, the parent company group server 100 acquires parameters related to data collection by a business application (step S1). Next, the parent company group server 100 judges the system being executed (step S2). If the consolidated information input system SYS2 is being executed, the parent company group server 100 judges whether the acquired parameters exist in the consolidated information input system linkage management master 130c of the consolidated information input database 106b (step S3). If the acquired parameters do not exist in the consolidated information input system linkage management master 130c (No in step S3), the parent company group server 100 excludes the processing that the user is about to execute from the processing targets (step S5).

[0069] If the acquired parameters exist in the consolidated information input system cooperation management master 130c (Yes in step S3), the parent company group server 100 judges whether the individual company data collection target flag of the record corresponding to the parameters in the consolidated information input system cooperation management master 130c is "target" (step S4). If the individual company data collection target flag is "target" (Yes in step S4), the parent company group server 100 sets the collected data as data collection target of the consolidated information input system SYS2 (step S6). If the individual company data collection target flag is "not target" (No in step S4), the parent company group server 100 sets the collected data as data to be directly input in a business application having an input screen for inputting each data type (step S7). After step S6 or step S7, the parent company group server 100 collects data in the consolidated information input system SYS2 (step S8).

[0070] When the parent company group server 100 is running the consolidated accounting system SYS3, it determines whether the acquired parameters exist in the consolidated information input system linkage management master 140c of the consolidated accounting database 106a (step S9). When the acquired parameters exist in the consolidated information input system linkage management master 140c (Yes in step S9), the parent company group server 100 sets the collected data as the target for data linkage from the consolidated information input system SYS2 (step S10). When the acquired parameters do not exist in the consolidated information input system linkage management master 140c (No in step S9), the parent company group server 100 refers to the consolidated accounting system linkage management master 140d and determines whether the individual company data collection target flag is "target" (step S11).

[0071] If the individual company data collection target flag is "target" in the consolidated accounting system linkage management master 140d (Yes in step S11), the parent company group server 100 sets the collected data as data collection target for the consolidated accounting system SYS3 (step S12). If the individual company data collection target flag is "not target" in the consolidated accounting system linkage management master 140d (No in step S11), the parent company group server 100 sets the collected data as data to be directly input in a business application having an input screen for inputting each data type (step S13). After step S10, step S12 or step S13, the parent company group server 100 collects data in the consolidated accounting system SYS3 (step S14).

[0072] FIG. 22 is a diagram for explaining the data collection process in the consolidated information input system SYS2 carried out in step S8. When the data to be collected is the data collection target of the consolidated information input system SYS2, the consolidated information input system SYS2 collects data of individual companies into the consolidated information input database 106b based on information input by the business application ap1 for the consolidated information input data collection process. The data collected into the consolidated information input database 106b can be adjusted by a business application for inputting various types of data. When the data to be collected is directly input by a business application for inputting each type of data, the consolidated information input system SYS2 directly acquires the data by the business application for each type of data. The data collected in this manner is linked to the consolidated accounting system SYS3.

[0073] Fig. 23 is a diagram for explaining the data collection process in the consolidated accounting system SYS3 performed in step S14. When the collected data is subject to data linkage from the consolidated information input system SYS2, the consolidated accounting system SYS3 collects information stored in the consolidated information input database 106b into the consolidated accounting database 106a based on information entered in the business application ap2 of the consolidated information input data linkage process. When the collected data is subject to data collection by the consolidated accounting system SYS3, the consolidated accounting system SYS3 collects data from the databases of individual companies based on information entered in the business application ap3 of the consolidated data collection process. When the collected data is data directly entered in a business application for inputting each data type, the consolidated accounting system SYS3 collects the data directly in the business application for each data type.

[0074] Figure 24 is a diagram for explaining the process of synchronizing the master data of the consolidated accounting database 106a with the master data of the consolidated information input database 106b. The parent company representative selects the master data to be synchronized in the business application ap4 of the master data synchronization process shown in Figure 24. When the parent company representative clicks the "Execute" button, the master data selected by the parent company representative from among the master data stored in the consolidated information input database 160b is synchronized with the master data stored in the consolidated accounting database 106a.

[0075] Fig. 25 is a diagram for explaining the details of the process of synchronizing the master data of the consolidated accounting database 106a with the master data of the consolidated information input database 106b. Specifically, the parent company group server 100 sets the company CD and the system type as connection input parameters based on the input to the business application ap4 by the database processing component PA1 shown in Fig. 25, and connects to the consolidated accounting database 106a by referring to the environmental information database 106c.

[0076] The database processing component is a component that unifies the control of the reference and update that the business application performs on the database. The database processing component receives the company CD and system type of the company that stores the data to be obtained from the business application, and connects to the server and database that actually stores the data using the environment information database. By performing processing through the database processing component in this way, the business application can specify the logical processing target company and system type and perform database-related processing without knowing the physical environment configuration and database arrangement of the system. The database processing component refers to the "local environment connection information master" and "other environment connection information master" of the local environment, automatically determines the database connection destination information that matches the connection input parameters, and obtains the connection destination. The system type and company CD are uniquely managed throughout the "local environment connection information master" and "other environment connection information master", and it is possible to identify one of the connection destinations from these two parameters. Therefore, the business application does not need to identify or control which environment the database exists in.

[0077] Next, the parent company group server 100 acquires the consolidated information input company number from the consolidated information input system cooperation management master 140c, and sets the acquired consolidated information input company number as the company CD of the connection input parameter of the database processing component PA2 for updating the master to be synchronized. The parent company group server 100 also acquires the system type corresponding to the company CD by referring to the environmental information database 106c, and sets the acquired system type as the system type of the connection input parameter. The parent company group server 100 updates the master stored in the consolidated information input database 106b specified by the connection input parameter of the database processing component PA2, based on the master stored in the consolidated accounting database 106a connected to the database processing component PA1. The consolidated information input system SYS2 operates by referring to the synchronized consolidated information input database 106b.

[0078] FIG. 26 is a diagram for explaining the process when an accounting database of an individual company is accessed in the accounting system 1. First, a user (parent company staff) logs in to the parent company group server 100 by inputting his / her own user ID and password in the business application ap5 for user authentication shown in FIG. 26. The logged-in user selects a company for which accounting processing will be performed in the business application ap6 for company selection shown in FIG. 27. When the user selects a company in the business application ap6, the business application ap7 shown in FIG. 26 is displayed. In the business application ap7, the user selects a process to be performed on the database of the individual company. When the user selects, for example, "journal entry input" in the business application ap7, the business application ap8 shown in FIG. 26 is displayed. When the user inputs data in the business application ap8 and clicks the register button, the parent company group server 100 refers to the environmental information database 106c in the database processing component PA3 shown in FIG. 26 to identify the accounting database of the individual company to be accessed, and updates the identified database with an update query.

[0079] 27 is a diagram for explaining the operation of identifying the database of an individual company to be referenced by a database processing component. For example, when the company CD as the connection input parameter is "A1" and the system type is "financial accounting system", the database connection component PA4 refers to the local environment connection information master 120b with this parameter and acquires "first server-A1 company financial database" as the connection destination information of the database processing component PA4.

[0080] Also, for example, when the company CD as the connection input parameter is “B1” and the system type is “financial accounting system”, the database connection component PA5 refers to the different environment connection information master 120c using this parameter and obtains “Second server-B company financial database” as the connection destination information of the database processing component PA5.

[0081] Next, a processing example of the accounting system 1 corresponding to the small-scale first implementation form shown in FIG. 5 will be described with reference to FIG. 28. In the description of this processing example, it is assumed that the consolidated information input system cooperation management master 140c does not store information on individual companies. In the first implementation form, when collecting accounting data of A1 company, the parent company person selects the data to be collected in the business application ap9 for consolidated data collection processing and clicks the "Execute" button. In the first implementation form, if the information of A1 company is not registered in the consolidated information input system cooperation management master 140c, the business application ap9 determines that the accounting data of A1 company is to be collected from the A1 company accounting system 400-1. The database processing component PA4 for data collection refers to the consolidated company master 140a with "A1 company" selected in the business application ap6, and acquires the company CD "A1". The database processing component PA4 uses the acquired company CD "A1" as a connection input parameter. In addition, the database processing component PA4 uses the company CD and the system "financial accounting system" corresponding to the item checked as the collection target as a connection input parameter. The database processing component PA4 refers to the local environment connection information master 120b using the connection input parameters, and acquires "First server-A1 company financial database" as connection destination information.

[0082] The database processing component PA4 executes a reference query using the acquired connection destination information and references the A1 company financial database 402-1. Next, the database processing component PA5 for updating the consolidated accounting database 106a references the consolidated company master 140a using the parent company name "Company P" displayed in the business application ap9, and acquires the company CD "P". The database processing component PA5 sets the acquired company CD "P" as a connection input parameter for the database processing component PA5. In addition, the database processing component PA5 sets the system type "consolidated accounting system" as a connection input parameter. The database processing component PA5 references the local environment connection information master 120b using this connection input parameter, and acquires "first server-consolidated accounting database" as the connection destination information for the database processing component PA5. The database processing component PA5 executes an update query using the acquired connection destination information, and updates the consolidated accounting database 106a by referring to the A1 company financial database 402-1 referenced in the database processing component PA4.

[0083] If the item corresponding to the A1 company asset database 403-1 is checked as a collection target in the business application ap9, the database processing component PA4 sets the system type to "fixed asset accounting system" and the connection information to "first server-A1 company asset database." The parent company representative switches the collection company and collection target in the business application ap9, and updates the consolidated accounting database 106a by referring to the financial database and asset database for other individual companies such as A2 company. If multiple companies are set as collection companies in the business application ap9, the database processing component PA4 and database processing component PA5 automatically change the connection input parameters and connection information in accordance with the set companies, and refer to the database and update the consolidated accounting database 106a.

[0084] In addition, when the collection company is changed from A1 company to B1 company in the business application ap9, if the information of B1 company is not stored in the consolidated information input system cooperation management master 140c, the business application ap9 determines that the accounting data of B1 company is to be collected from the B1 company accounting system 500-1, and the database processing component PA4 sets the company CD "B1" and "Financial accounting system" as connection input parameters. If the information of B1 company is stored in the different environment connection information master 120c, the database processing component PA4 refers to the different environment connection information master 120c and acquires "2nd server-B1 company financial database" as connection destination information. The database processing component PA4 executes a reference query with the acquired connection destination information and references the B1 company financial database 502-1.

[0085] Next, the database processing component PA5 for updating the consolidated accounting database 106a refers to the consolidated company master 140a with the parent company name "Company P" displayed in the business application ap9, and acquires the company CD "P". The database processing component PA5 uses the acquired company CD "P" as a connection input parameter for the database processing component PA5. The database processing component PA5 also uses the system type "consolidated accounting system" as a connection input parameter. The database processing component PA5 refers to the local environment connection information master 120b with this connection input parameter, and acquires "first server-consolidated accounting database" as the connection destination information for the database processing component PA5. The database processing component PA5 executes an update query with the acquired connection destination information, and updates the consolidated accounting database 106a with reference to the B1 company financial database 502-1 referenced in the database processing component PA4.

[0086] Next, a processing example of the accounting system 1 corresponding to the large-scale third introduction form shown in FIG. 7 will be described with reference to FIG. 29 to FIG. 31. FIG. 29 is a diagram for explaining an outline of a processing example of the third introduction form. In the third introduction form, first, on the core business group G2 side, the individual company person in charge of the core business group G2 operates the core business group server 200, collects accounting data from the financial database and asset database of each individual company with the business application ap10 for consolidated information input data collection processing, and performs collection processing of consolidated information of each individual company (processing 1-1). After collecting the data, the individual company person in charge of the core business group G2 inputs and adjusts various data as necessary on individual input screens in the business application (processing 1-2). The core business group server 200 stores the consolidated information in the consolidated information input database 206b according to the operation performed by the individual company person in charge of the core business group G2. In addition, on the parent company direct group G1 side, similarly to the core business group G2 side, collection and adjustment of accounting data for each individual company belonging to the parent company direct group G1 is carried out by the individual company staff, and the consolidated information is stored in the consolidated information input database 106b.

[0087] After the core business group G2 has completed collection of the consolidated information of each company, the parent company person in the parent company direct group G1 operates the parent company group server 100 and links the data stored in the consolidated information input database 206b to the consolidated accounting database 106a of the parent company group server 100 using the business application ap11 for consolidated information input data linking processing (processing 2-1). After linking the data, the parent company person in the parent company direct group G1 operates the parent company group server 100 and inputs and adjusts various data on individual input screens using the business application as necessary (processing 2-2). The parent company person then uses the business application to carry out cross-sectional adjustment work across multiple companies that only the parent company person can do, and final settlement procedures. Work performed by the parent company person includes, for example, registering consolidated equity change data, registering consolidated goodwill data, registering consolidated note information data, and creating consolidated financial statement data.

[0088] Next, a detailed description will be given of an example of processing performed on the core business group G2 side in the third implementation form. Fig. 30 is a diagram for explaining the details of the processing example in the third implementation form. In the third implementation form, when collecting accounting data of B1 company, the person in charge of B1 company selects the data to be collected in the business application ap10 for the consolidated information input data collection process, and clicks the "Execute" button.

[0089] The database processing component PA6 refers to the consolidated company master 230a for "B1 company" which is a collaborating company in the business application ap10, and acquires the company CD "B1". The database processing component PA6 uses the acquired company CD "B1" as a connection input parameter. The business application ap10 determines that the accounting data is to be collected from the B1 company accounting system 500-1 for the data type in which the information of B1 company is stored in the consolidated information input system cooperation management master 230c and the individual company data collection target flag of B1 company is set to "target" in the consolidated information input system cooperation management master 230c. In addition, the database processing component PA6 uses the system corresponding to the item checked as the collection target from the data type in which the individual company data collection target flag is set to "target" as a connection input parameter. The database processing component PA6 refers to the local environment connection information master 220b with this connection input parameter, and acquires "second server-B1 company asset database" as the connection destination information. The database processing component PA6 executes a reference query using the acquired connection destination information, and references the B1 company asset database 503-1.

[0090] Next, the database processing component PA7 for updating the consolidated information input database 206b refers to the consolidated company master 230a with the company name "S2 Company" displayed in the business application ap10, and acquires the company CD "S2". The database processing component PA7 sets the acquired company CD "S2" as a connection input parameter for the database processing component PA7. The database processing component PA7 also sets the system type "consolidated information input system" as a connection input parameter. The database processing component PA7 refers to the local environment connection information master 220b with this connection input parameter, and acquires "second server-consolidated information input database" as the connection destination information for the database processing component PA7. The database processing component PA7 executes an update query with the acquired connection destination information, and updates the consolidated information input database 206b with reference to the B1 company asset database 503-1 referenced in the database processing component PA6.

[0091] Next, a detailed explanation will be given of an example of processing performed on the parent company direct group G1 side in the third implementation form. Fig. 31 is a diagram for explaining the details of the processing example in the third implementation form. In the third implementation form, when the parent company direct group G1 side collects data of B1 company in the core business group G2 side, the parent company person in charge selects the data to be collected in the business application ap11 of the consolidated information input data linkage processing and clicks the "Execute" button.

[0092] The database processing component PA8 refers to the consolidated company master 140a for "Company B1" that is a linked company in the business application ap11, and acquires the company CD "B1". The business application ap11 refers to the consolidated information input system linkage management master 140c for the acquired company CD "B1", and if the company CD "B1" is stored, determines that the accounting data of Company B1 is to be linked from the consolidated information input system. The database processing component PA8 sets the consolidated information input company NO "S2" of the record in which the company CD "B1" is stored as the company CD of the connection input parameter. In addition, the database processing component PA8 sets the system type "consolidated information input system" as the connection input parameter. In addition, the database processing component PA8 refers to the different environment connection information master 120c for the company CD "S2", and acquires "second server - consolidated information input database" as the connection destination information. The database processing component PA8 executes a reference query with the acquired connection destination information, and references the consolidated information input database 206b.

[0093] Next, the database processing component PA9 for updating the consolidated accounting database 106a refers to the consolidated company master 130a with the company name "Company P" displayed in the business application ap11, and acquires the company CD "P". The database processing component PA9 sets the acquired company CD "P" as a connection input parameter for the database processing component PA9. The database processing component PA9 also sets the system type "consolidated accounting system" as a connection input parameter. The database processing component PA9 refers to the local environment connection information master 120b with this connection input parameter, and acquires "first server-consolidated accounting database" as the connection destination information for the database processing component PA9. The database processing component PA9 executes an update query with the acquired connection destination information, and updates the consolidated accounting database 106a with reference to the consolidated information input database 206b referenced in the database processing component PA8.

[0094] Also, for example, when the linked company in the business application ap11 is changed from B1 company to A1 company, the database processing component PA8 refers to the consolidated company master 140a for "A1 company" which is the linked company in the business application ap11, and acquires the company CD "A1". The business application ap11 refers to the consolidated information input system linkage management master 140c for the acquired company CD "A1", and if the company CD "A1" is stored, it determines that the accounting data of A1 company is to be linked from the consolidated information input system. The database processing component PA8 sets the consolidated information input company NO "S" of the record in which the company CD "A1" is stored as the company CD of the connection input parameter. Also, the database processing component PA8 refers to the local environment connection information master 120b for the company CD "S", and acquires "first server - consolidated information input database" as the connection destination information. The database processing component PA8 executes a reference query with the acquired connection destination information, and references the consolidated information input database 106b.

[0095] Next, the database processing component PA9 for updating the consolidated accounting database 106a refers to the consolidated company master 130a with the company name "Company P" displayed in the business application ap11, and acquires the company CD "P". The database processing component PA9 sets the acquired company CD "P" as a connection input parameter for the database processing component PA9. The database processing component PA9 also sets the system type "consolidated accounting system" as a connection input parameter. The database processing component PA9 refers to the local environment connection information master 120b with this connection input parameter, and acquires "first server-consolidated accounting database" as the connection destination information for the database processing component PA9. The database processing component PA9 executes an update query with the acquired connection destination information, and updates the consolidated accounting database 106a by referring to the consolidated information input database 106b referenced in the database processing component PA8.

[0096] In addition, with regard to the processing of the accounting system corresponding to the second implementation type, the processing on the core business group G2 side in the third implementation type will be carried out in the same way by individual company staff on the parent company direct group G1 side.

[0097] [4. Effects of the embodiment] According to the accounting system 1 of the embodiment, the accounting of each company in a corporate group can be smoothly carried out, from individual companies to consolidated accounting.

[0098] [5. Contribution to the United Nations-led Sustainable Development Goals (SDGs)] This embodiment can contribute to improving business efficiency and promoting appropriate management decisions by companies, thereby contributing to goals 8 and 9 of the SDGs.

[0099] Furthermore, this embodiment can contribute to reducing waste and promoting paperless and electronic systems, thereby contributing to the achievement of goals 12, 13, and 15 of the SDGs.

[0100] Furthermore, this embodiment can contribute to strengthening control and governance, making it possible to contribute to Goal 16 of the SDGs.

[0101] 6. Other embodiments The present invention may be embodied in various different embodiments other than those described above within the scope of the technical concept set forth in the claims.

[0102] For example, among the processes described in the embodiments, all or part of the processes described as being performed automatically can be performed manually, or all or part of the processes described as being performed manually can be performed automatically using known methods.

[0103] In addition, the processing procedures, control procedures, specific names, registered data for each process, information including parameters such as search conditions, screen examples, and database configurations shown in this specification and drawings may be changed as desired unless otherwise specified.

[0104] Furthermore, with regard to the parent company group server 100 and the core business group server 200, the components shown in the figures are merely conceptual in function, and do not necessarily have to be physically configured as shown in the figures.

[0105] For example, the processing functions of the parent company group server 100 and the core business group server 200, particularly the processing functions performed by the control unit 102 and the control unit 202, may be realized in whole or in part by a CPU and a program interpreted and executed by the CPU, or may be realized as hardware using wired logic. The program is recorded in a non-transient computer-readable recording medium containing programmed instructions for causing the parent company group server 100 and the core business group server 200 to execute the processes described in this embodiment, and is mechanically read by the parent company group server 100 and the core business group server 200 as necessary. That is, a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded in a storage unit such as a ROM or HDD (Hard Disk Drive). This computer program is executed by being loaded into a RAM, and constitutes the control unit 102 and the control unit 202 in cooperation with the CPU.

[0106] In addition, this computer program may be stored in an application program server connected to the parent company group server 100 and the core business group server 200 via any network, and it is also possible to download all or part of it as needed.

[0107] In addition, the program for executing the process described in this embodiment may be stored in a non-transient computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes any "portable physical medium" such as a memory card, a Universal Serial Bus (USB) memory, a Secure Digital (SD) card, a flexible disk, a magneto-optical disk, a ROM, an Erasable Programmable Read Only Memory (EPROM), an Electrically Erasable and Programmable Read Only Memory (EEPROM (registered trademark)), a Compact Disk Read Only Memory (CD-ROM), a Magneto-Optical disk (MO), a Digital Versatile Disk (DVD), and a Blu-ray (registered trademark) Disc.

[0108] Moreover, a "program" is a data processing method written in any language or description method, and may be in any form, such as source code or binary code. Note that a "program" is not necessarily limited to a single configuration, but also includes a distributed configuration as multiple modules or libraries, and a program that works with a separate program, such as an OS, to achieve its function. Note that the specific configuration and reading procedure for reading a recording medium in each device shown in the embodiments, as well as the installation procedure after reading, may use well-known configurations and procedures.

[0109] The various databases etc. stored in the memory unit 106 are storage means such as memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and optical disks, and store various programs, tables, databases, and web page files etc. used for various processes and providing websites.

[0110] The parent company group server 100 and the core business group server 200 may be configured as a slip processing device such as a known personal computer or workstation, or may be configured as the parent company group server 100 and the core business group server 200 connected to any peripheral device. The parent company group server 100 and the core business group server 200 may be realized by installing software (including programs or data, etc.) that causes the slip processing device to realize the processing described in this embodiment.

[0111] Furthermore, the specific form of distribution and integration of the devices is not limited to those shown in the drawings, and all or part of them can be functionally or physically distributed and integrated in any unit according to various additions or function additions. In other words, the above-mentioned embodiments can be implemented in any combination, or the embodiments can be implemented selectively. [Industrial Applicability]

[0112] The present invention is useful in a corporate group made up of multiple companies. [Explanation of symbols]

[0113] 1. Accounting system 100 Parent company group server 102 Control section 102a First Collection Section 102b Setting section 102c Collaboration Department 102d Generator 102e First input section 102f Second input section 104 Communication interface section 106 Storage section 106a Consolidated Accounting Database 106b Consolidated information input database 106c Environmental Information Database 108 Input / Output Interface Section 112 Input Device (Keyboard) 114 Output device (monitor) 200 Core Business Group Server 202 Control section 202a 2nd Collection Section 202e Third input section 204 Communication Interface Section 206 Memory section 206b Consolidated information input database 206c Environmental Information Database 300A, 300B Network 400-1 A1 Corporate accounting system 401-1 A1 Company Accounting Database 402-1 A1 Company Financial Database 403-1 A1 Company Asset Database 400-2 A2 Corporate accounting system 401-2 A2 Corporate Accounting Database 402-2 A2 Company Financial Database 403-2 A2 Company Asset Database 500-1 B1 Corporate accounting system 501-1 B1 Corporate Accounting Database 502-1 B1 Company Financial Database 503-1 B1 Company Asset Database 500-2 B2 Corporate accounting system 501-2 B2 Corporate Accounting Database 502-2 B2 Company Financial Database 503-2 B2 Company Asset Database

Claims

1. An accounting system that collects accounting data for a plurality of individual companies, An individual accounting system provided for each of a plurality of individual companies and storing accounting data of each of the individual companies; a consolidated information input system provided for each group including a plurality of individual companies, for collecting accounting data of the individual companies included in the group from the individual accounting systems; a consolidated accounting system that stores the accounting data collected from the individual accounting system and the consolidated information input system; having The consolidated accounting system includes: a first consolidated information input system linkage management master in which individual companies whose accounting data are to be collected are registered and in which the consolidated information input system that collects the accounting data of each of the individual companies is registered; A first self-environment connection information master in which the individual accounting systems and consolidated information input systems of companies belonging to a direct group of a parent company are registered; a first separate environment connection information master in which an individual social accounting system of a company belonging to a separate group different from the direct group is registered; A first collection means for collecting the accounting data stored in the individual accounting system of the individual company designated by a person in charge; A setting means for setting the consolidated information input system to be a connection destination based on a designated individual company and the first consolidated information input system linkage management master; a linking means for connecting to the connected consolidated information input system and updating the accounting data of the consolidated accounting system with the accounting data of the specified individual company stored in the connected consolidated information input system; a generation means for generating consolidated accounting data based on the accounting data stored in the consolidated accounting system; having The first collecting means is If the specified company is not registered in the first consolidated information input system linkage management master, When the individual company is registered in the first local environment connection information master, the accounting data is collected from the individual accounting system of the individual company belonging to the direct group into the consolidated accounting system, When the individual company is registered in the first separate environment connection information master, the accounting data is collected from the individual accounting system of the individual company belonging to the separate group into the consolidated accounting system, When updating the accounting data, the linking means When the consolidated information input system from which the accounting data of the designated individual company is collected is registered in the first local environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of the company belonging to the direct group; When the consolidated information input system from which the accounting data of the designated individual company is collected is registered in the first separate environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of the other group company; The connection information input system includes: A second consolidated information input system linkage management master in which individual companies that are targets of accounting data collection are registered and a flag indicating whether or not the accounting data is a target of collection from the individual social accounting system is registered for each type of accounting data; A second home environment connection information master in which the individual social accounting system of the company belonging to the different group is registered; A second collection means for collecting the accounting data stored in the individual accounting system of the individual company designated by a person in charge; having The second collecting means is If the specified individual company is registered in the second consolidated information input system linkage management master and the accounting data to be collected is the collection target according to the flag stored in the second consolidated information input system linkage management master, When the individual company is registered in the second home environment connection information master, the accounting data is collected from the individual social accounting system of the individual company. Accounting system.

2. The consolidated information input system has a first input means for acquiring the accounting data inputted by an input device, The accounting data of the type for which the flag is set to not be collected is input to the consolidated information input system by the first input means. The accounting system according to claim 1 .

3. The consolidated accounting system includes: a consolidated accounting system linkage management master in which a flag indicating whether or not each type of accounting data of an individual company not registered in the first consolidated information input system linkage management master is to be collected from the individual social accounting system is registered for each type of accounting data of the individual company; a second input means for acquiring the accounting data inputted by an input device, When the designated individual company is registered in the consolidated accounting system linkage management master, the accounting data of the type for which the flag registered in the consolidated accounting system linkage management master is not to be collected is input to the consolidated accounting system by the second input means. The accounting system according to claim 2 .

4. The second consolidated information input system linkage management master is updated with the first consolidated information input system linkage management master. The accounting system according to claim 1 .

5. An individual accounting system provided for each of a plurality of individual companies and storing accounting data of each of the individual companies; a consolidated information input system provided for each group including a plurality of individual companies, for collecting accounting data of the individual companies included in the group from the individual accounting systems; a consolidated accounting system that stores the accounting data collected from the individual accounting system and the consolidated information input system; An accounting processing method executed in an accounting system having The consolidated accounting system includes a first consolidated information input system linkage management master in which individual companies whose accounting data are to be collected are registered and in which the consolidated information input system that collects the accounting data of each individual company is registered, a first home environment connection information master in which the individual social accounting systems and consolidated information input systems of companies that belong to a direct group of a parent company are registered, and a first separate environment connection information master in which the individual social accounting systems of companies that belong to a separate group different from the direct group are registered, The consolidated information input system includes a second consolidated information input system linkage management master in which individual companies from which accounting data are to be collected are registered and in which a flag indicating whether or not each type of accounting data is a collection target from the individual social accounting system is registered, and a second home environment connection information master in which the individual social accounting systems of companies belonging to the different group are registered; A first collection step in which the consolidated accounting system collects the accounting data stored in the individual accounting system of the individual company designated by a person in charge; a setting step in which the consolidated accounting system sets the consolidated information input system to be connected based on a designated individual company and the first consolidated information input system linkage management master; a linking step of connecting the consolidated accounting system to the connected consolidated information input system and updating the accounting data of the consolidated accounting system with the accounting data of the specified individual company stored in the connected consolidated information input system; a generating step in which the consolidated accounting system generates consolidated accounting data based on the accounting data stored in the consolidated accounting system; a second collection step in which the consolidated information input system collects the accounting data stored in the individual accounting system of the individual company designated by a person in charge; Including, The first collecting step includes: If the specified individual company is not registered in the first consolidated information input system linkage management master, When the individual company is registered in the first local environment connection information master, the accounting data is collected from the individual accounting system of the individual company belonging to the direct group into the consolidated accounting system, When the individual company is registered in the first separate environment connection information master, the accounting data is collected from the individual accounting system of the individual company belonging to the separate group into the consolidated accounting system, In the linking step, when updating the accounting data, When the consolidated information input system from which the accounting data of the designated individual company is collected is registered in the first local environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of the company belonging to the direct group; When the consolidated information input system from which the accounting data of the designated individual company is collected is registered in the first separate environment connection information master of the consolidated accounting system, the accounting data of the consolidated accounting system is updated with the accounting data stored in the consolidated information input system of the other group company; The second collecting step includes: If the specified individual company is registered in the second consolidated information input system linkage management master and the accounting data to be collected is the collection target according to the flag stored in the second consolidated information input system linkage management master, When the individual company is registered in the second home environment connection information master, the accounting data is collected from the individual social accounting system of the individual company. Accounting method.

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