Generation method and system for group consolidated accounts and consolidated statements

Abstract

Disclosed is a generation method for group consolidated accounts and consolidated statements. The method includes the following steps: setting and releasing a unified accounting system with an enterprise group as an accounting subject; carrying out daily accounting service processing; coprocessing internal associated services in daily accounting services; consolidating and offsetting internal associated trade in the daily accounting services; generating and inquiring the group consolidated accounts: collecting accounting data and offsetting and summarizing data so that the group consolidated accounts are formed and real-time inquiry of group accounting information is realized; and preparing statements on the basis of the group consolidated accounts. The system includes a unified-accounting-system setting and releasing module, a daily-accounting-service processing module, an internal-associated-service coprocessing module, an internal-associated-trade consolidating and offsetting module, a group-consolidated-account generating and inquiring module and a group-consolidated-statement preparing module. The generation method and system for the group consolidated accounts and consolidated statements enable enterprise group financial consolidated accounts to be formed in a real-time manner and consolidated statements to be issued directly and rapidly according to the consolidated accounts so that it is convenient for group enterprises to form group statements through group accounting data.

Description

technical field [0001] The invention belongs to the technical field of financial management information systems, and more specifically relates to a method and system for generating group consolidated accounts and consolidated statements based on the "account offset method". Background technique [0002] Consolidated financial statements refer to the financial statements that reflect the overall financial status and operating results of the enterprise group formed by the parent company and all its subsidiaries. Compared with individual financial statements, consolidated financial statements reflect the overall financial status and operating results of the enterprise group, and the object of reflection is the accounting entity usually composed of several legal persons. [0003] At present, most of the existing financial software or financial information systems still mainly adopt the method of "reporting the consolidated financial statements" when preparing the consolidated fi...

AI Technical Summary

Problems solved by technology

Under this method, the preparation chain of the consolidated financial statements of the enterprise group is long, the work is heavy, and the preparation efficiency is low. Generally, the consolidated statements can only be prepared at the end of the month or the end of the year, resulting in lagging accounting information and affecting group decision-making.

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