The Design And Implementation Of The Consolidated Financial Statements System

With the Group's equity investment relationship become complex, consolidated financial statements was an integrated and comprehensive reflection of the Economic-Entity's operating and financial condition and the process is more complex. Currently, many companies have applied different system to complete the consolidated financial statements of the enterprise management. This paper bases on the consolidated system development background, compare and analyze the Group's consolidated financial statements in the management of various problems through domestic and foreign similar products. Then design the software in accordance with the actual situation of the Group's consolidated financial statements and describes the characteristics of the design, development and application of the Group's consolidated management system.In this paper,the system development analysis tools is the Unified Modeling Language (UML),it uses the software engineering theory and methods in consolidated system analysis.It analyzes the system's business processes,functional requirements and detailed design.The system uses C/S software architecture and Oracle9i for database management.The main system function includes:template management,project related functions,define the formula auditing capabilities,task management,complete data capabilities,combined aggregate functions,data transmission,data auditing capabilities and system maintenance functions,and functional structure is in line with report management business processes.The system's key technology includes the development of an Excel spreadsheet controls and database connection,and achieve to control Excel spreadsheet for data carrier, it presented data and transported data to system database by the Excel spreadsheet window,this design not only meet the arbitrary operation of table,but also connected the database with the table control.Since the system should connect database with table control,this paper descirbes the detailed analysis of database,and descirbes the detailed design of database table in some important functions.The system has also made several breakthroughs of key technologies in the development process,that become an important support for system achieve:Firstly,designed a database record for each report templates,store and read the report template with Oracle9i database Blob fields.Secondly,defined report item as the ranks of the logical structure and automatically associate.The third is to achieve intelligent analysis for formula prompts.The forth is to completed custom project and summary by two-dimensional tables.The fifth is to achieve I/O of large amounts report data and summary calculations with Oracle temporary table.Successful development of this system has achieved several goals:Firstly,to achieve the storage of report file with database management,and enhance the security of data,and facilitate the management of the report query.The second is to promote the report management automation,improved efficiency of financial management.The third is to define the organizational structure of the code within the group,that makes financial management more standardized.The system has been applied within the group headquarters and units members,its basic functions have been met the consolidated financial statements of the management,and the accuracy of the data and rationality of algorithms has been verified.The successful development and application of the system improve the financial management and the level of accounting information efficiency,and is also innovation and development for accounting information of the group.