Fundamental function specification of finance management information system to tobacco industrial enterprises
Some standard content:
ICS 65.160
Registration No.: 19381—2007
Tobacco Industry Standard of the People's Republic of China
YC/T212-2006
Fundamental function specification of finance management information system for industrial enterprises in tobacco industry
Fundamental function specification of finance management information system for industrial enterprises in tobacco industry2006-10-13Promulgated
State Tobacco Monopoly Administration
2006-10-13Implementation
Normative reference documents
Terms and definitions
Invoice system service
General requirements
5. 1 Business requirements
5.2 Technical requirements
Basic transaction module
System management function
Comprehensive accounting function
Fund management function
Financial comprehensive analysis
General ledger (account processing) function
Accounts receivable accounting function
Accounts payable management function
Fixed asset accounting function
Inventory management function
Depreciation management function
Combined accounting function
Product cost accounting function This standard is issued by the State Tobacco Monopoly Administration and the National Tobacco Industry Standardization Technical Committee Information Technical Committee (TC144/S:7). The drafting units of this standard are: Finance Department of the State Tobacco Monopoly Administration, National Tobacco Economic Information Center, and the main drafters of this standard are: Qiang Shudong, Luo Mingde, Geng Gangnan, Fan Yiwujun, Guo Jianche, and Wang. YC/T212—2006
1 Scope
Functional Specification of Accounting Management Information System for Industrial Enterprises in Tobacco Industry
YC/T212—2006
This standard specifies the basic functions and requirements of accounting management information system for industrial enterprises in tobacco industry (hereinafter referred to as accounting management information system).
This standard is applicable to accounting management information system adopted by various tobacco industrial companies and cigarette manufacturing enterprises in tobacco industry. 2 Normative References
The following documents shall become the standard clauses through reference in this standard. For any referenced document with a date, all subsequent modification orders (excluding incorrect internal revisions) are not applicable to this standard. The products that have reached an agreement on this standard may use the latest versions of these documents: for any out-of-date customary documents, their latest versions shall apply to this standard. GB/T1U5S1 Information Technology Accounting Software Data Interface YC/T190 Tobacco Industry Organizational Structure System Requirements Tobacco Industry Information Technology Platform Requirements (District Tobacco Office_2C523) Tobacco Industry Computer Network and Information Security Technology and Management Standards (National Development and Reform Commission_2003_1? 3. Terms and Definitions
The following terms and definitions apply to this standard. 3.1
Accounting
The basic concept of accounting is to use currency as the recording unit, use special accounting methods to record, calculate and analyze the process and results of economic activities or budget execution, and regularly prepare and provide financial accounting reports and other accounting information required for internal management, so as to provide a basis for business decision-making and objective financial management. 3.2
Accounting is an accounting activity that uses currency as the recording unit, uses special accounting methods to record, calculate and analyze the process and results of economic activities or budget execution, and regularly prepares and provides financial accounting reports and other accounting information required for internal management, so as to provide a basis for business decision-making and objective financial management. Consolidated financial statements are also called consolidated financial statements: they take the enterprise group consisting of the parent company and its subsidiaries as an accounting entity, and are based on the individual accounting statements prepared by the parent company and its subsidiaries, to produce a comprehensive accounting statement of the parent company's financial status, operating results and cash flow. The consolidated financial statements mainly include the consolidated balance sheet, consolidated profit and loss statement, consolidated profit distribution statement and consolidated cash flow statement, which reflect the financial situation of the enterprise group from different aspects and constitute a complete consolidated accounting statement system. 3. 3
Online accounting network: With the help of modern information technology and the use of special methods, the audited unit is audited online through the combination of man and machine. 3. 4
Comprehensive budget is also called "enterprise budget" or "total budget". It is a quantitative description of the various objectives and resource allocation of all business and investment activities of the enterprise in the form of currency, etc. It is used to clarify the work objectives of the enterprise, coordinate the relationship between business departments, and link the activities of various departments. The enterprise's daily business budget, financial budget and special decision-making budget are all composed of the following parts. 4 System composition
The accounting system consists of financial management, accounting verification, online auditing, system management and data interface. 212—2006
Among them, financial management consists of comprehensive budget management, trade and financial management, financial analysis and other parts, accounting calculation includes general ledger (accounting plan), accounts receivable management, virtual account management, wage management, fixed asset accounting, inventory management, report management, comprehensive report and other annual grouping. Management of public accounting activities. Product cost conversion and integration and profit and profitability analysis are also included in the management of the total cumulative system as a part of the enterprise management information system (or RP system), which is integrated with the purchase, sales, production, inventory and other related systems to realize the integration of financial information and business processes. The overall structure of the accounting management information system of industrial enterprises in the tobacco industry is shown in Figure 1. 5. Overall requirements 5.1 Business requirements Cash flow management Financial statements Summary (debt processing) Accounts receivable Payment management Fixed case management Storage management Report management Comprehensive data management Product cost verification ||Profit measurement center and profitability analysis
Steps
System management
Data training
New business audit department report
Tax system
Bank system
Others
Tobacco industry Industrial enterprise financial management information system overall structure time will be simplified information system should be implemented under unified normative requirements, including unified financial management system and accounting norms, unified accounting subjects, unified business procedures, unified documents and reporting formats, etc. Comprehensively provide financial management capabilities such as planning, control, and post-analysis management. Supports different currencies, multiple accounting systems, and supports year-end analysis. 5.1.1 Unified financial management system and accounting standards The superior unit should unify the financial management system and accounting standards of the subordinate units, such as inventory valuation methods, direct asset depreciation methods, etc. 5.1.2 Unified accounting subjects
The subordinate units should unify the accounting subjects: the materials allocated by the superior unit cannot be modified, and the subordinate units should follow the unified standards of the superior unit to add detailed subjects..5. 1. 3.1.3 Unified accounting
The three systems provide the three regulatory units with unified settings and unified accounting for subordinate units. The superior unit can set the module and activation time used by the subordinate unit, and should provide the group management or the independent accounting mode for non-independent persons. 5.1.4 Unified management of business processes
The superior unit should define the basic business processes and business specifications, and the subordinate units should strictly implement them. 5.1.5 Unified management of forms and reporting formats
The superior unit should uniformly define the formats and data sources of various financial forms, certificates, and other forms, and the subordinate units should implement them according to the requirements.
5.2 Technical requirements
5.2.1 Overall technical requirements
YC/T212-2006
The information management system should comply with the technical semi-automatic requirements for the overall construction of the tobacco industry information system (National Welding Office [2C05] No. 238). 5.2.2 Application integration requirements
In the accounting of the purchase, sale, storage, and re-roasting of cigarettes, tobacco leaves, and tobacco materials, vouchers, invoices, and receipts should be automatically generated on the accounts receivable, payable, and general ledger of the accounting management information system; it should support the application architecture of budget consulting and business systems in the purchase, sale, and inventory of cigarettes, tobacco leaves, and tobacco materials, and be able to realize the dynamic monitoring of the business through the entire accounting management, and realize the dynamic reflection of business data through cost-benefit analysis and profit-making analysis; it should support the integration with the asset management system, including accounts receivable, payable, general ledger, and expense management, so as to conduct financial inquiries. Before the business system generates the accounting certificate, it should query the original document. 5.2.3 Data interface requirements
The interface between the accounting management system and its application system should comply with the provisions of GB/T1S58. The accounting management information system should provide a data interface with the financial audit department of the State Administration of Taxation and the tax control system to ensure the accuracy of data transmission. The data interface should be flexible and easy to expand. It can realize the automatic extraction, automatic generation and real-time reporting of the reports required by the State Administration of Taxation and the State Administration of Taxation, and adapt to the technical requirements and development of the reporting system of the State Administration of Taxation and the State Administration of Taxation.
The accounting management information system should provide a data interface with the bank information system. 5.2.4 Code requirements
The good code used by the software should comply with the requirements of the tobacco industry, tobacco barcode, YC/T19, and can also provide support for new future standards. 5.2.5 System security requirements
The security of the accounting management information system shall comply with the requirements of the "Technical and Management Specifications for Computer Network and Information Security in the Tobacco Industry (Guidelines of the State Tobacco Administration [213] 17)" and other relevant security regulations. The accounting management information system shall be a unified security responsibility system in the industry and provide the functions of chain data encryption storage and backup.
5.2.6 System technical structure requirements
The accounting management information system shall support B/S structure and support centralized management mode in data storage. 6 Basic functional modules
6. 1 System management functions
System management can be seen in the table:
Table 1 Cumulative management functions
Frequency machine segment configuration
Pit one continuous account
The root garbage of each unit package has an internal organizational channel (no: bank reform management, capital relationship, and or> Please urge the bank organization setting, organizational structure change after the issue of the bank to propose static change. Virtual management must be provided for all levels of units to understand the production and lack of a suitable account. Requirements for unified accounting, unified accounting flow, unified calculation path, unified exploration form and continuous accounting.
YC/T 212--2006
Based on automatic code single ball
Accounting system
User rights
System interface
System wash preparation age country reform implementation
With recovery
Comprehensive accounting management function
Table 1 (Summary)
Anxi system: information generation of work shifts, two payment years for the two values of this code should be encountered in a business pregnancy, the upper incentive distribution of the department, the effect can not be replaced, the lower unit before the actual situation of the unit to record the next drive department to expand production.
Loyalty in line with China's business, will! , tax law and quality, provide a variety of foreign currency settings dynamic state regulations audit settings, 5) accounting period system set accounting period, can strive to guard the third degree. Expansion IH method: flow error determination of business class production protection IH method. Price side: effective - this pricing method.
) Voucher type: various required voucher categories can be set to realize the management of voucher rights.
Accounting system: support multiple accounts, financial system, and unified management of accounts.
provides the management of voucher rights. a) For the relevant work of China Eastern Airlines, some points should record the small vouchers, including the name of the person to be recorded, etc.
h) When the channel opening personnel conduct the verification of the vouchers, the log system also includes the content of the quick description and quality record of the hospital.
Should provide +, regular and automatic fast building with kinetic energy, the system obtains tax from time to time and its equipment is accurate and fast in financial accounting, the business data is complete and leading, and the comprehensive environmental management should include: forecast indicators, business budget, capital exemption forecast, each capital expenditure forecast h) Implement a variety of forecast methods, such as: fixed forecast, and forecast suspension, risk forecast, basic forecast, low current Korea, etc.
Center) It should be able to output the calculation according to the requirements of the superior, based on the needs of the unit's change of historical resource planning,
d) The budget should be connected with each business system in the calculation system and the calculation center should be trained to realize the large-scale monitoring of the budget deduction process. a: The accounting organization management system should support the establishment and management of the draft management system, provide for the establishment and internal management of accounting groups and institutions, and promote the appropriate accounting management relations between accounting organizations. The basic personnel of the accounting unit can go to the responsibilities center, and the previous and personal authorization documents are used to cooperate with the five authorizations of the accounting personnel. The long-term control is the pre-qualification of the basic unit. The pre-qualification body should be established, and the establishment of multiple levels and accounting organizations should be supported. The clear system and management of long-term, medium-term and short-term accounting should be supported. The supervision system should be able to set the hierarchical warning value thresholds of the target, and determine different display methods and target notification persons. The municipal investment pilot program should be set
Calculation data settings
, budget agent
settings, supervision and inspection
budget measurement and adjustment
) flexible customization of the status of the ring addition and approval process, YC/T212-2C06
the design of the upper and lower order calculation workflow,
the design of the budget, classification, production, summary, provide between the upper and lower order, the budget of different levels of summary, the overall budget design
can quickly and fully meet the needs of the board, for complex and flexible design, the budget template function within the template of the budget template used by the superior. The board should include certain budget units, normal budget makers, important payment persons, budget reporting, total period and other information. Please call for explanation. b) If the board is set up:
should provide the data related to the calculation model and the summary. The planning format and flexible station method should be used to improve the efficiency of the budget calculation board and avoid the relevant errors in the planning system. > The board should recognize and confirm the two calculation models and provide a unified and unified calculation model. And prepare for the high and low environment that the model imagines to give the previous group planning items, and also include the related model related format, which can stop the lower maintenance effect,
core) 3. Calculation analysis template format design:
should provide the calculation sub-plan risk design, as well as the budget sub-item abandonment method and the environment setting of the data abandonment,
use the upper unit to determine the auxiliary calculation main rod, and make the basic model for the budget compilation of each lower unit step by step. The lower unit hopes that the protection standard and the elasticity issued by the upper unit can make the two sides of the unit true, such as making a single calculation single division. The bidding without calculation will not be won. It is important to explain the calculation period again. After the approval of the upper unit, the next process can be passed. In the subsequent process, the system will virtualize the connection relationship between the documents and the iodine board. The original management of this book is compiled. When the person completes the recording, the template table will be built and the function of pulling the blanks in the system will be pulled out one by one. 6) According to the blank review process, the submission of the missing calculation should be completed at the end of the process. The final process cannot be entered. In the end, the process must be completed and returned to the auction party. The person involved in the process must be responsible for the release of the product: the person involved in the process should be replaced according to the review, summary, training, and adjustment of the person.Only after the average calculation of the error can the recovery process be checked and the upper limit data can be formed. 1) The annual and monthly insurance calculation system:) Lingxi Hospital’s own Wen Yang bullet formula. ) The system should also have pre-set functions and related reporting mechanisms, and provide dynamic monitoring of fund management, including dynamic control of fund issuance and general management. C) Some technical alarm mechanisms should be set up to provide timely control of the financial system and the expenditure or expenditure calculation, and to implement in-process control of the business environment (such as implementing budget control in business links such as purchase orders and invoices). Budget management personnel can set budget data and budget flow and limit the budget management. Detailed description can be made based on the calculation format and related materials, which can be used to make detailed calculation results. The descriptive e should only have the wine transfer function distance,
YC/T212—2006
New
Fund management function
Real gold management function Table 3,
Even the basic requirements
Review and acceptance rate program matching
: Annual household management
Online banking
Employment fund monitoring
Urban management wine
Annual certificate self-generation
Treatment enough to want to treat
Table 2 continued)
)Base data pleasure various types of fee or calculation execution data, including formula blog version, business function, manual hat person! 5) Analysis of the execution of the project, including calculation of the execution data, annual and temporary differences, batch analysis, etc. The center also provides a variety of analysis methods, such as fixed analysis, custom analysis, difference analysis, comparative analysis, etc., and provides various external analysis methods, such as multi-unit calendar analysis, period budget analysis, multi-level budget analysis, abnormal budget analysis, and project budget analysis. It should provide annual, monthly and monthly budget execution status statistics and analysis. The fund management function should meet the needs of the enterprise's internal monitoring, flexibility, and coordination. b) It should meet the needs of various fund management forms. ) should support the integration with the comprehensive prison accounting system, support real-time integration with various business systems, coordinate the up and down payment and settlement business management, and provide the superior departments with a thorough understanding of the market allocation of relevant funds, including the allocation of each step, the allocation of related roles, and the flexible and effective setting of special funds, including the term, interest rate, interest calculation method, and the distribution of all accounts opened by the loan management center and subordinate units in the bank, including temporary income, expenditure accounts and account management. The group should connect with the bank system, provide online inquiry and verification of the payment instructions, and conduct online account monitoring with the relevant bank on the fund transfer, bank repayment and other operations. 2) The financial supervision department should make internal deposit accounts of the units under the supervision of the bank, and the members of the bank should make a summary of the details of the internal credit and debit accounts and balances of each account, and automatically generate a detailed statement based on the abnormal situation. Funds monitoring includes the inquiry of the current balance of the bank's funds, the detailed inquiry of the bank's account products, and the frequent inquiry of the balance of the bank's shares of the subordinate units. It should be able to realize the purchase of important bills in time, and make all matters such as funds payment, auxiliary calculation, internal information, etc. through the control of the fund management system, such as funds payment, auxiliary calculation, internal information, etc. The department can automatically generate accounting certificates in the financial model,
a) Internal bank station calculation, certificate: funds payment, internal support loans, etc., 6: Internal bank investment delivery supervision,
L) Production department bank business risk analysis
small transaction, + benefit single automatic generation of accounting party certificates, original number
Fund analysis
Table 3 continued)
YC/T212-206
B) Enterprise establishment of medium- and short-term funds and project calculation, support the group level reform of investment flow preparation and registration of military funds
h) The funds supervision center should monitor the implementation and use of the virtual purchase in time. ) Various forms of loan analysis, such as cash allocation analysis, financing and equity analysis, etc., should be able to flexibly customize the financial reporting needs of the financial monitoring center and the hot units at multiple levels. If the central intelligence is not implemented, the ultimate function of the management information system will be delayed. 6.4 Financial comprehensive analysis function
The functions of financial comprehensive analysis are shown in Table 4
Table 4 Financial comprehensive analysis function
Capital requirement
Indicator requirement
Timely update
Financial comprehensive requirement analysis
Daily management special analysis
General absorption (accounting processing) function
2) For the monthly analysis of various analysis data (such as: accounting status indicators, internal accounting indicators),
b) The data of accounting analysis should be obtained from the real-time centralized counter information, and the data can be obtained from the transaction point system.
provides index classification, allowing users to analyze the nature of various analysis indicators, and provide the most basic index definition. It allows users to further define detailed analysis indicators of each system module based on the index classification.
has structural analysis, comparative analysis, trend analysis, quantity query and analysis methods, and should be matched with various graphic analysis functions, such as: analysis line chart, social status chart, and provide analysis of the financial status of each unit, such as period profit analysis, production liability analysis, external analysis, solvency analysis, growth analysis, etc. It also provides analysis of internal management and internal assessment of units at all levels, such as short-term effectiveness analysis, related analysis, profit and loss assessment analysis, quantity and cost analysis, profit and loss analysis, etc. The general ledger (account) (Accounting Processing) Function See Table 5. Initialization of Accounting Processing Function The system shall ensure that when setting the initial balance: the general ledger account is equal to the balance of the account in the current period: For the account with auxiliary accounts, the auxiliary account balance setting function shall be provided to ensure that the balance of such account is equal to the balance of its corresponding account: For the units that have been restored in the middle of the year, the system shall provide the beginning of the year recording method to provide the account balance for the account manager, to ensure that the financial statements of the year are in good condition, and the three accounting balances are balanced. The system shall support the need for the issuance of the corresponding period, and shall ensure that the accounts and units that have not yet been reconciled are balanced.
YC/T 212—2006
Certificate-free processing
Account inquiry
Automatic reconciliationbzxZ.net
Reconciliation
Industrial research supervision
Final settlement
6.6 accounts receivable management function depends on
5(system)
) should provide the agreed registration, business collection, from the planning and possession of the voucher, also provide other business systems to generate certificates again
11 provide virtual filling with certificates, issue the certificate, review the acceptance certificate, bookkeeping, query the certificate, make no certificate for each attack, the actual certificate is recorded by the person, review the society, bookkeeping, issue the initial signing hand and other accounting compensation Zhai, enjoy the unit's refusal to work, the heart record the low cancellation number of the court recorded by the system, the system skin self-editing the library of the accounting voucher you class some plans, the nature of the certificate has a book, the elective school,) system The system should provide for the changes that have been established but not registered, and the certificate should not be required after the interim report is suitable.
) The basic model of the accounting service is adjusted through the bank, including documents, accounting without certificate inquiry, general ledger, three-column planning, multi-column medical, accounting, foreign currency journal, new and effective general ledger, detailed ledger, auxiliary verification of general ledger, detailed accounting increase, etc.
b) The accounting plan seat required by the recent accounting plan is inquiring, including helping to build a balance sheet, teaching me, etc., and the basic law of inquiry is true and effective, that is, general ledger → system → certificate → free certificate.
a) It should have automatic transfer, automatic generation of profit and loss report, automatic preparation of profit and loss certificate at the end of period, etc.,
b) It should provide automatic legal documents,
automatically check the total account statement through the bank interface to ensure that the account is consistent with the account statement, and provide automatic settlement of account center and foreign mail channels, and provide relevant business system with real-time verification data, such as ticket issuance, payment voucher issuance, etc.
b) It should be able to issue the effective evidence of the issuance of funds. The automatic generation of relevant business will allow exemption from certificates. ) Before the end of the period, it is also necessary to check whether the accounting methods for the period are sufficient and whether the monthly balance is sufficient. If the inspection fails, the period summary should be prohibited. E) Under the military textile output, the period-end rate should be targeted and the transfer method should be adjusted. If the inspection fails, the cost should be improved. The accounting vouchers for the period shall not be changed, eliminated or re-written before the end of the period. The accounts receivable management function is required. The accounts receivable business must have the ability to record, verify, modify, eliminate and change various documents. The business must have the ability to review, modify, inquire about and inquire about various documents. b) The business must have the function of collecting payments and support multiple calculation methods. c) In the supply and receipt of sensitive documents, the verification function of accounts receivable is activated, and the sequence is not the same as the social group analysis. The direct inquiry of the joint table shows the automatic generation of accounts payable management functions according to the accounts payable management function. The government pays the business and other services to be written off in the future. The automatic generation of state-owned asset management functions determines that its collection documents have the function of writing off the documents with the payable documents, 5) the company should consult the customer's basic information to realize the drug transfer function, and the corresponding accounts receivable should be written off when the goods occur. It must have the function of bad debt, collection and bad debt calculation, YC/T 212—2006
1 It should have the accounting method of accounting for bad debts, percentage of receivables and K-line analysis, etc., and it should have the function ... 7. Accounts payable management functions. 9. It should have the functions of recording, reporting, collecting, offsetting and checking various business documents. 10. It should have the functions of recording, reviewing, modifying, offsetting and checking various payment documents. 11. It should have the functions of holding payment and various calculation methods. 12. It should provide the functions of canceling payment documents and the functions of verifying the changes of payable documents when the receipts are updated. 13. It should have the functions of settling payments between different units. In case of return business, it should compile the corresponding accounts payable and provide the functions of calculating the exchange gains and losses. 8. Select the functions required for account lock and reconciliation, such as accounts payable, accounts payable summary, unwritten accounts payable, etc., and provide the functions required for accounts payable management control. For example, you can analyze various types of accounts payable documents for the same period, monitor and recover the false payments, and automatically complete the accounting verification of fixed asset management functions. See Table 8. Table 8. Basic settings for fixed asset management functions. The system has related control parameters for the same period and related file management. You can record the existing fixed asset cards in the system according to asset category, acceptance status, reduction method, item, style, reason, etc.
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