Design And Implementation Of Group Merge Financial Statement System

Along with social and economic development, there are more and more corporation merger and reorganization actions, which lead to increasingly complicated equity investment relationship of group companies and listed companies. In the meanwhile, more and more exchange and trading operations have made merge rules business become more and more complicated; the various types of merger has made it harder to work out merger financial statements and also increased the difficulty on intermediary agencies such as accounting firms. Also, external users of financial statements like the relevant government department, investor and suppliers have higher requirement on the corporation governance and information disclosure while internal management demands more and more financial information, too. These are the reasons why timely preparation of the merger financial statements has become one of the most important businesses for the financial department of group companies and listed companies. Based on the above argument and situation, research on the implementation of corporation merger financial statement system has significance both theoretically and realistically.In the design and development of the system, the author participated in the design and development of the system. The author independently completed the following work:According to MVC three-tier architecture model, Designed the system architecture and the overall architecture design. Abstract different merger rules based on different scenarios. Requirements analysis and detailed design of the module of rule setting and merge calculation. The paper introduces the background, research status and purpose of corporation merger financial statement system, followed by the technical description of the technology needed for system development, including J2EE framework structure, MVC development framework, etc. Then, it analyzes requirement of system rules setting module and merger calculation module. With clear requirement and technology background, the paper describes the design and implementation of merger financial statements system in detail.The corporation merger financial statement system has relatively great functional scalability and system compatibility since we carried out thorough and sufficient communication with accounting firms and large scaled groups during planning and design phase of this project and taken the various requirement of different users into consideration. Currently, there are many large central group using the system, and have achieved significant results. The system has been tested and verified in the practical merger operations of these companies.