CN101149821A

CN101149821A - Complete information based dynamically interactive type enterprise finance model construction and operation method

Info

Publication number: CN101149821A
Application number: CNA2007100685441A
Authority: CN
Inventors: 佟辛
Original assignee: Individual
Current assignee: Individual
Priority date: 2007-05-15
Filing date: 2007-05-15
Publication date: 2008-03-26

Abstract

A construction method of dynamic interactive enterprise financial module based on complete information, build up basic information supporting system according to the beginning financial data, fixed ratio relationship and approximate operating constant of applicable enterprise; combined external predictive data with internal predictive data, use accounting principles , mathematical knowledge, logical thinking, function relation, time relation and operating constant factor to design form and content of corporation financing, main business, cost control, capital management and financial statements five sub-module. And it provides operating method of dynamic interactive enterprise financial module based on complete information. The invention is of short module construction time, simple in operation, a single operational level, can integrated with abstract means, rapidly,comprehensively and effectively simulate,plan and evaluate future specific business of enterprise.

Description

Dynamically interactive type enterprise finance model construction and operation method based on complete information

(1) technical field

The present invention relates to the enterprise ' s financial data processing technology field, especially a kind of construction method of enterprise finance model and operation method thereof.

(2) background technology

In traditional enterprise operation and management field,, be limited to following several aspect usually to the using and managing of numeral:

(1) financial statement of establishment enterprise between passing operational period;

(2) financial data of enterprise between passing operational period analyzed;

(3) formulate the financial plan of enterprise, and on the financial plan basis, formulate operating plan;

(4) result of investment in enterprise or operation predicts;

(5) according to the passing achievement or the expection achievement of enterprise, the value of enterprise is assessed.Enterprise is when carrying out the digital management of the above-mentioned type, and normally used instrument comprises:

(1) fundamental accounting of Gong Rening and accounting standard;

(2) popular Indices Analysis system;

(3) Shi Yong statistical formula and Forecasting Methodology;

(4) Li Xing value assessment means.

As for the constructing technology and the running technology of above-mentioned various conventional digital management tools, quite ripe, and become all kinds of universal standards, both can grasp by general study.Make up and move the mathematic for business management tool of this quasi-tradition, do not need new technology.In addition, with the digital management instrument of these technique constructions and operation, can't realize an enterprise is carried out comprehensive, comprehensive, organic and forward-looking dynamically interactive type digital management.

Along with the universal utilization of computing machine, in the enterprise operation and management field, particularly in the accurate management practice of digitizing, the accurate management tool of following three class new Digitalization has appearred.They are:

(5) accounting software;

(6) Enterprise Resources Plan (ERP) system;

(7) finance model.

Accounting software belongs to computer software, makes up the technology of this class digital management instrument, except the accounting standard of generally acknowledging then, comprise Computer Applied Technology of using all kinds of software programmings or the like in addition.

Accounting software by accounting standard and computer software technology structure and operation, be mainly used in the business activity that has taken place with computer recording enterprise, the financial statement of establishment enterprise between passing operational period, and for providing means to the financial data analysis between passing operational period.But accounting software does not generally have analog functuion and the forecast function to the following business activities of enterprise.

Enterprise Resources Plan (ERP) is a kind of precision digital management instrument that rises and find broad application at western developed country in recent years.It normally is based upon the structural model of enterprise and the complicated planning system of a cover on the operation flow basis.The key core of ERP structure and running technology is the structure and the operation flow of at first " standard " enterprise, utilizes computer software technology then, on the pattern of enterprises and operation flow of " standardization ", and the configuration of " optimization " Enterprise Resource.

The subject matter that ERP makes up and running technology exists is, purchase and build and move ERP system, need be to the total and the operation flow of enterprise, carry out specific and comprehensive analysis and arrangement, and carry out " standard " and " optimization ", its process wastes time and energy, and the management hierarchy that participates in operation after system builds up is more, it is wider to relate to personnel, and the operational process complexity has improved the difficulty of business administration.In addition, no matter be " standard " or " optimization ", the main personnel that participate in " standard " and " the optimization " (supplier of ERP constructing technology normally, mostly be software program and write personnel), usually enterprise is not understood, so-called " standard " and " optimization " all lacks objective standard, has subjective blindness to a certain degree.This brings certain difficulty on the one hand the structure of ERP system, on the other hand, makes up the ERP system of finishing, and can to what extent reflect enterprise's situation truly, also is a problem all the time.

Finance model is meant by some economics or management formula, a cover logical relation or a funtcional relationship of setting up between some financial datas.When a part of data in the finance model changed, corresponding variation also can take place in another part data.In the common computer software of some compute classes, all attach a considerable amount of financial calculations formula usually.The structure of finance model and running technology, mainly be knowwhy and practical experience according to economics and management aspect, subsidiary financial calculations formula in the utilization common computer software, set up logical relation or funtcional relationship between a series of financial datas, form the finance model of some various objectives and purposes.

Because subsidiary financial calculations formula individualism normally in common computer software, the finance model that this has just determined with this technique construction and operation, it is separate and do not have the formula group or a model group of interaction relation mostly to be single formula, single goal model or some.Use this class finance model, can fast and effeciently simulate some concrete economy/operational and managerial activities and predict its result, also can finish performance analysis to relevant financial index, but, if not innovation and the breakthrough on technological thought, make up and running technology with present finance model, can only be on particular content that finance model is simulated and direction simple operation, can not construct the following business activities of enterprise are carried out comprehensive, organic and dynamically interactive type and be modeled as the enterprise finance model of purpose.

(3) summary of the invention

For overcome accounting software, Enterprise Resources Plan (ERP) system and the finance model model construction time separately long, operation is complicated, operating level is many, can not carry out deficiency comprehensive, organic evaluation to the following business activities of enterprise, the invention provides a kind of model construction time short, operation is simple, operating level is single, can carry out dynamically interactive type enterprise finance model construction and operation method based on complete information comprehensive, organic evaluation to enterprise's business activities in future.

The technical solution adopted for the present invention to solve the technical problems is:

A kind of dynamically interactive type enterprise finance model construction method based on complete information, described construction method may further comprise the steps:

(1), according to be suitable for the complete financial information that enterprise forms in the operation control process, suitable enterprise is meant that any one provides bulk article or standard service and enterprise of certain scale to market, make up a Back ground Information back-up system, this system should comprise following data:

Initial financial data comprises balance sheet, profit and loss statement and cash flow statement through audit;

The fixed proportion relation is legal financial proportionate relationship;

The approximate constant of managing, system is suitable for that enterprise forms in the operation control process is present in the stable proportionate relationship that has on the regular non-fundamental accounting meaning between some financial datas, described proportionate relationship extract from initial financial data, approximate manage constant and is usually expressed as: the proportionate relationship between proportionate relationship between the proportionate relationship between the financial storage, the financial flow and financial storage and the financial flow;

Data in the basic information system, except that approximate manage that constant system directly refines and generate automatically from initial financial data by formula, other data are manual input data;

(2), according to the objective business environment that is suitable for enterprise, though determine that one group of enterprise itself is uncontrollable, directly have influence on the external data of enterprise operation and management, as the predicted data of enterprise;

(3), according to the subjectivity management decision that is suitable for enterprise management level, determine the internal data that one group of enterprise plans and adjusts controllable resources, as the budget data of enterprise;

(4), according to the industry type that is suitable for enterprise, the form and the content of design companies financing submodel, main business submodel, cost control submodel, financial statement submodel and capital management submodel, determine during the unified simulation of each submodel and the unit simulation phase, and the initialized interval of definite enterprise finance model;

(5), applied accounting principle, mathematics general knowledge, logical thinking, funtcional relationship, proportionate relationship, time relationship and approximately manage the constant factor, determine between each submodel of enterprise finance model, and the relation of the formula between all data in each submodel;

(6), with the data in all submodels, and Back ground Information back-up system, dynamic data in financial index system and the dynamic value evaluating system all are tied, and form dynamically interactive type enterprise finance model.

As preferred a kind of scheme: in described (4),, also comprised the form and the content of dynamic financial index system and dynamic value evaluation system according to the operational characteristics that is suitable for enterprise.

As preferred another kind of scheme: except that initial financial data, fixed proportion relation, budget data and predicted data system by the manual input, other all data all generate automatically by the formula relation.

As preferred another scheme: in described (1), initial financial data in the Back ground Information back-up system is regularly adjusted according to the audit period of enterprise, and the approximate constant of managing because of its interlock formula relation with initial financial data corresponding adjustment takes place simultaneously also; And then, the data in all submodels, also because of its initial data directly to the quoting of initial financial data in the Back ground Information back-up system, the corresponding adjustment also taken place simultaneously.

As preferred another kind of again scheme: in described (6), use general calculation machine software that all data in each submodel, Back ground Information back-up system, dynamic financial index system and the dynamic value evaluation system are tied, form an organic dynamically interactive type enterprise finance model.

Further, in described (1), the fixed proportion relation comprises ratio of depreciation, salvage value rate, amortization rate, the tax rate and rate.

A kind of operation method of dynamically interactive type enterprise finance model, described operation method may further comprise the steps:

(1), with initial financial data and fixed proportion relation, to be input in the Back ground Information back-up system by hand;

(2), with the main business amount of predicting in the constituent parts simulation phase during the enterprise finance model simulation, to be input in the main business submodel by hand;

(3), be predicted as leadingly with the main business amount described in above-mentioned (2), other relevant predicted data and budget data with all advance in each unit simulation phase in each submodel with manual input;

(4), observe the every flow or the data on stock of the constituent parts simulation phase, total and the accumulative total that generate automatically in the main business submodel;

(5) if any flow or storage in the discovery main business submodel, in any one unit simulation phase, can't support the portfolio of prediction, then need to adjust relevant predicted data and/or budget data in the mode of manual input, all flows and storage in the main business submodel can both satisfy till the main business amount of prediction;

(6), after the data adjustment of above-mentioned main business submodel finishes, because the mutual linkage of enterprise finance model, all data in Corporate finance this moment submodel, cost control submodel, the financial statement submodel all or by manual are imported, or are generated automatically;

(7), simulate respectively whether " cash is carried down " subject in the end of term all is positive number in the cash flow statement of observation financial statement submodel; If positive number then illustrates the capital budgeting of enterprise, the portfolio in being enough to support to predict just can be skipped the following step (8), directly enters step (9); If " cash is carried down " subject negative occurs in some unit simulation phase, illustrate that then the capital budgeting of enterprise can't satisfy the portfolio of prediction in these simulation phases;

(8), observe the Corporate finance submodel, and suitably increase the funding budget amount of money of enterprise in the corresponding unit simulation phase, " cash is carried down " subject of corresponding unit simulation phase becomes till the positive number in cash flow statement;

(9), observe be attached to enterprise finance model main body back and with the dynamic financial index system of each submodel interlock, according to the enterprise operation and management knowledge and experience, judge whether the every main financial index during the whole simulation healthy with rationally;

(10), if it is unhealthy or unreasonable judging main financial index, perhaps funding budget can't be realized, illustrate that then enterprise may not have ability to finish units concerned's prediction portfolio of simulation phase, must get back in the main business submodel, perhaps select to adjust the prediction portfolio of corresponding unit simulation phase downwards, perhaps select to adjust other prediction/budget data downwards, the liquid balance of all unit simulation phases in cash flow statement, all become positive number, all flows and storage in the main business submodel, can both satisfy the prediction portfolio, funding budget also is possible, and relevant financial index when also belonging to healthy and reasonable till;

So far, during whole simulation, balance sheet, profit and loss statement and the cash flow statement of each unit simulation phase that forms automatically in the financial statement submodel are exactly a complete effective and dynamic business finance plan; Being included in all budget numerals that each unit simulated in the phase in each submodel is the complete effective and dynamic business budgeting plan of a cover.

As preferred a kind of scheme: described operation method also comprises: after (11), above operation are finished, if enterprise also has unnecessary fund, then can enter the fund application submodel, unnecessary fund of each simulation phase is carried out suitable utilization arrangement.

As preferred another kind of scheme: described operation method also comprises: (12), observe be attached to enterprise finance model main body back and with the dynamic value evaluating system of each submodel interlock, understand and grasp the relevant value assessment situation of enterprise during the whole simulation.

Technical conceive of the present invention is: any one suitable enterprise all exists the common basic activity of some in the operation control process, and the basic activity that these are common can abstractly be five big classes, and this five classes activity is:

1) Corporate finance activity;

2) main business activity;

3) cost generation activity;

4) Investment ﹠ Financing activity; With

5) financial data management activity.

In the above-mentioned five class basic activities preceding four are concrete business activities, and last is to preceding four digital managements that activity is carried out.Any one suitable enterprise, the management activity of its financial data can classify as the management that following six class data are carried out:

Initial financial statement: i.e. balance sheet, profit and loss statement and the cash flow statement of the nearest several years of process audit.The initial financial statement of enterprise has been represented " recent history " and " existence conditions " of enterprise, is the starting point of enterprise's future activity;

Predicted data: be meant that enterprise can't control but directly influences the external data of enterprise operation and management.Predicted data has been represented enterprise's " objective environment ";

Budget data: refer to the internal resource data that enterprise oneself can plan and adjust.Budget data has been represented enterprise's " subjective decision ";

The financial statement of each operational phase: referring to the financial statement that each continuous time is at any time put in order out in business process, can be balance sheet, profit and loss statement and the cash flow statement in every month or each season.The financial statement of each operational phase has been represented " objective effect " of enterprise operation;

Fixed proportion relation: be meant some legal proportionate relationships, as ratio of depreciation, salvage value rate, amortization rate, the tax rate and rate or the like.The fixed proportion relation has been represented enterprise's on-site " statutory obligation " to a certain extent, and they have direct influence to the operation control achievement of enterprise;

Approximate manage constant: refer to the proportionate relationship between some more stable financial datas that enterprise forms in managing the main business process.Approximate manage constant and lie in mostly in the middle of the data of initial financial statement, they disclose the numeral contact on some non-fundamental accounting meanings, have represented enterprise's some very important " moving laws ".Dissimilar suitable enterprises can have diverse " moving law ", and still " moving law " is ubiquitous in all suitable enterprises.These moving laws are excavated from initial financial statement, for making up and the operation dynamically interactive type enterprise finance model, are very important;

Five big class basic activities of enterprise by the effect of above-mentioned six big class data, exist dynamic interactive relation.Mean that dynamically under the current state (" recent history " and " existence conditions ") of enterprise, " objective effect " of business activity is to change at any time along with the variation of outside " objective environment " and inner " subjective decision "; So-called interactive relation, be meant between each big class activity and they itself between, and above-mentioned six between the big class data and between they itself, because of fundamental accounting relation, fixed proportion relation and approximate existence of managing constant (that is enterprise's " moving law "), have cross interconnected and relation reciprocal causation;

Although the different main businesses that are suitable for enterprise can be inequality fully, initial financial statement (" recent history " and " existence conditions "), fixed proportion relation (" statutory obligation ") and being similar to is managed constant (" moving law ") etc. can be inequality, different administration and supervision authorities are to the prediction (" objective environment ") of enterprise external environment and also inequality to the budget (" subjective decision ") of inner resource distribution, the financial statement (" objective effect ") in each operation (simulation) stage that produces by interacting between them is also all different, but the dynamically interactive type that exists between above-mentioned abstract five class business activities of coming out and this six classes data relation but is ubiquitous;

The technical essential of dynamically interactive type enterprise finance model construction is:

Linkage between the data: when making up enterprise finance model, must note making related data realization interlock in all forms of forming enterprise finance model by computer program.In other words, when any one the manual input data in any one form changed, corresponding variation all must take place in all related with it data immediately in the whole model thereupon;

Quoting mutually between the data: when the active computer program connects relevant data, must as far as possible in form with between form, directly quote identical data;

The whole property of the dynamic adjustable of manual input data: when each electrical form of design, must note each unit simulation phase at every form, position with manual input data is all arranged, to guarantee when estimating that certain manual input data is when certain unit simulation phase may change, can at any time be re-entered into, and then the computer program by having set in advance, realize that the dynamic adjustable of all data is whole;

Clearly distinguish and reflect flow and storage in the business activity: when design table (schedule), must note, clearly distinguish and reflect data on flows and data on stock and mutual relationship thereof in all kinds of business activities (showing as each submodel) in each unit simulation phase;

Total in the form, accumulative total and initial data: when design table (schedule), must note suitably adding total and accumulative total column, and be initial data retention position where necessary;

The excavation and the utilization of enterprise operation rule (approximate manage constant): one of gordian technique main points of this technological invention, exactly to the grasp and the utilization of enterprise operation rule (the approximate constant of managing).The a series of approximate constant of managing that exists in the discovery enterprise confirms also suitably to utilize it, to setting up the data relationship of each unit simulation phase, plays an important role.Approximately manage constant because have only to grasp and utilized, could work out out the simulation financial statement of constituent parts simulation phase (per season or half a year) in following 3 years or 5 years of the enterprise in view of the above, enterprise finance model also just can trouble-free operation;

Approximate type of managing constant: manage the enterprise operation rule that constant is the form of expression with approximate, roughly have three types:

(a) proportionate relationship between the storage;

(b) proportionate relationship between the flow;

(c) proportionate relationship between storage and the flow.

How to utilize the approximate constant of managing to set up contact between the data: suppose that the proportionate relationship between known certain class data A and the alternative data B equals C, and C to belong to be similar to and manages constant.When knowing the B of some units simulation phase, we only need to multiply by C in the relevant position with B, just can calculate the value of A.

The technical essential of enterprise finance model operation:

Portfolio prediction is leading: at first, should be predicted as leadingly with the portfolio that constituent parts is simulated the phase, enterprise finance model brings into operation;

Dynamically adjust and upgrade other predicted data: no matter move enterprise finance model, all the latest prediction data should be input at any time by hand in each relevant form, to guarantee the dynamic time effect of enterprise finance model when;

Implement to adjust all budget datas: according to portfolio prediction and other predicted data, plan and implement all inside and outside resources of enterprise (both having determined all budget datas), to satisfy the requirement of prediction portfolio;

Cash is carried down and must be positive number: when all inside and outside the resource of plan enterprise, the cash that must guarantee the phase of respectively simulating is carried down to just, otherwise the explanation plan is infeasible;

Guarantee that there is the financing capability of finishing the prediction portfolio in enterprise: must check the financing Stocks and Flows in each simulation phase in the financing submodel at any time, guarantee that enterprise might melt to the fund that is enough to support finish the prediction portfolio, and confirm that relevant financial index remains on health, rationally reaches feasible state;

Adjustment repeatedly during operation: in operation during enterprise finance model, variation that should be according to circumstances and new information are adjusted at any time, are constantly adjusted and adjusts relevant prediction and budget data repeatedly, and the operation with the assurance enterprise finance model is under the dynamic condition all the time.

The core concept of this technological invention is: the future activity of enterprise, depend on initial financial data (" recent history " and " existence conditions "), predicted data (" objective environment "), budget data (" subjective decision "), fixed proportion relation (" statutory obligation ") and the approximate constant (" moving law ") of managing.And the financial statement of each following operational phase is exactly " objective effect " of enterprise's future activity;

Initial financial data (" recent history " and " existence conditions "), predicted data (" objective environment "), budget data (" subjective decision "), fixed proportion relation (" statutory obligation ") and be similar to and manage constant (" moving law "), be can grasp or expectation;

No matter be the suitable enterprise of what type, ubiquitous dynamically interactive type relation between their five class business activities and six class data can be set up by digital and formula;

Grasping or expecting initial financial data (" recent history " and " existence conditions "), predicted data (" objective environment "), budget data (" subjective decision "), fixed proportion relation (" statutory obligation ") and the approximate constant (" moving law ") of managing, recognize the dynamically interactive type relation between they and enterprise's future (simulation) movable (" objective effect "), just can make up a dynamic and interactively enterprise finance model, and by this enterprise finance model of operation, simulate and adjust the financial statement (" objective effect ") of each following operational phase of enterprise, to reach the accurately purpose of management of digitizing.

From the financial statement (" objective effect ") of each operational phase of enterprise, can also draw the financial index of a series of corresponding simulation phases, this just is equivalent to the prediction to enterprise's future " general level of the health ".By financial index is carried out comprehensive analysis and evaluation, just can grasp in each unit simulation phase " general level of the health " of enterprise when realizing " objective effect ".

The solution of the present invention principle: by the constructed enterprise finance model of this technological invention, want to use financial statement, fixed proportion relation and approximate these the six classes data of constant of managing of initial financial data, predicted data, budget data, each following operational phase, Corporate finance, main business, cost generation, capital management and financial data are managed this five classes enterprise basic activity, carry out dynamic and interactively digitizing and describe;

According to this enterprise finance model of this technological invention operation, to finish following purpose: the business plan of formulating and adjust enterprise; Simulation is also followed the tracks of the business activities of enterprise; Supervision and guides the running status of enterprise; The operation result of prediction and prospect enterprise; Analyze and judge the financial index of enterprise; The commercial value of assessment and grasp enterprise; Find and take precautions against the market risk of enterprise; Cash flow with assurance and balance enterprise.

Form as one of enterprise finance model of and operation constructed by this technological invention: enterprise finance model is by tens electrical form formations of interlock (alternately) mutually; The technical scheme of present technique invention is selected that the enterprise finance model main body is divided into five submodels that are mutually related and is made up simultaneously and move, and they are:

1) Corporate finance submodel;

2) main business submodel;

3) cost control submodel;

4) capital management submodel; With

5) financial statement submodel.

These five submodels are simulated aforesaid enterprise five class basic activities respectively.

Except five submodels that constitute the enterprise finance model main body, the technical program also is provided with a Back ground Information back-up system, and this system has comprised:

1) initial financial data;

2) fixed proportion relation;

3) the approximate constant of managing.

In addition, outside Back ground Information back-up system and enterprise finance model main body, can also be according to the needs that are suitable for enterprise, the electrical form of subsidiary other kind is as dynamic financial index system and dynamic enterprise valve estimating system etc.;

No matter be the Back ground Information back-up system, constitute five submodels of enterprise finance model main body, still subsidiary dynamic financial index system and dynamic enterprise value assessment system etc. all can be made up of one or more electrical forms.The enterprise finance model of any suitable enterprise structurally all can be made up of above-mentioned part.They have summarized the needed basic structure of enterprise finance model of all suitable enterprises;

In five submodels that constitute the enterprise finance model main body, should comprise with Corporate finance, main business, cost generation, capital management and each following operational phase financial statement at all interior relevant forms;

Data in each form are divided into " manual input data " and " automatically generated data " two big classes;

Manual input data comprise initial financial data, predicted data, budget data and fixed proportion relation etc.;

The fixed proportion relation belongs to legal item, and is more stable usually, has only when law changes, and just adjusts thereupon;

Initial financial data should regularly be adjusted (every year or every half a year) according to the audit period of enterprise;

Predicted data and budget data should be adjusted at any time in that enterprise finance model is in service;

Data except that " manual input data " all belong to automatically generated data.Automatically generated data is by fundamental accounting, digital general knowledge, logic, function or ratio formula, sets up interaction relation with other data.The corresponding variation takes place with the renewal of manual input data in automatically generated data automatically;

Therefore, constituting the electronic watch lattice group of enterprise finance model, is not independent and uncorrelated between its numerous data, but the organic whole of reciprocal causation, the variation that interacts and link at any time.This also is the reason place that why it is referred to as " dynamically interactive type enterprise finance model ", also be with this technological invention with make up with prior art and the difference of the accurate management tool maximum of digitizing of operation;

Need to prove, make up and move any effective enterprise finance model, except that must possessing above-mentioned every principal element, also will determine some assumed conditions.These assumed conditions both can be summarized in the independent form by summary so that check, and also can list respectively separately in each electrical form back.Rationally whether assumed condition will directly have influence on the rationality of enterprise finance model itself.Therefore,, should pass through prudent consideration for determining of assumed condition, and will be through the check of practice.

Beneficial effect of the present invention mainly shows:

(1), the model construction time is short, it is few to relate to level: make up enterprise finance model with this technological invention, required time short (about one month), relate to level few (mainly concentrating on senior administration authorities of enterprise), and existing ERP system constructing technology, make up the model institute palpus time long (about 1 year), relate to level many (almost enterprise's structure at all levels);

(2), operation is simple, hierarchy of operation is single: with the enterprise finance model that this technological invention makes up, operating standard is simple, a people under data are supported fully, can be at any time moving model repeatedly, and operating level only limits to the top decision-making of enterprise.And the running technology rules complexity of ERP system, the operating level that relates to is more, need employ the managerial personnel even the field personnel of the nearly all level of enterprise;

(3), the simulation of corporate behavior and judge clear efficient: make up and the enterprise finance model of operation with this technological invention, adopt comprehensive and abstract digitizing solution, the corporate behavior of Simulation of Complex has the simulation of corporate behavior and judges clear characteristics of high efficiency.And existing ERP system makes up and running technology, what adopt is to analyze and concrete method, at first will carry out detail analysis to the pattern of enterprises and operation flow, and it is carried out " standard ", on the pattern of enterprises of " standard " and operation flow, set up complicated corporate model then.Therefore, no matter the corporate model that forms under this technological thought is building process or operation practice, more complicated all, and fuzzy object easily, efficient is lower;

(4), simulated enterprise actual state, reaction dynamic change comprehensively: with the enterprise finance model of this technological invention structure and operation, be not to be intended to like that in advance the structure and the operation flow of enterprise be carried out " standard ", and then " optimization " is carried out in configuration to the Enterprise Resource after " standard " to the ERP technology.This technological invention makes up and the enterprise finance model of operation, is intended to the actual state of enterprise is simulated, and finds in the process that the behavior to enterprise practical is simulated and proposition improves suggestion.It is interim that predicted data during this technological invention is also emphasized will change whenever and wherever possible and budget data are input to the constituent parts simulation by hand, with the subjective and objective dynamic change of inside and outside portion of comprehensive reflection enterprise;

(5), utilization enterprise self-law, enterprise will be simulated future: this technological invention, purchase with existing accounting software application technology, ERP structure and running technology and finance model and to build and the difference of running technology maximum is, this technology is advocated the operation rule of finding and sum up enterprise self from the passing financial data of enterprise, and they are fully applied among the structure and operational process of enterprise finance model.Enterprise's future activity with such enterprise finance model simulates out has higher accuracy.In addition, in the process that enterprise finance model is moved, also can find the problem that enterprise exists on structure and flow process, reintroduce in view of the above the structure and the flow process of enterprise are carried out improved suggestion, more can suit the remedy to the case, get twice the result with half the effort.And ERP structure and running technology are more emphasized the standardization of the pattern of enterprises and operation flow, basic thought is in the structure and flow process of standard, Enterprise Resource is carried out best configuration, and the principle of simulating standing state with the objective law to be stored in enterprise in using of this technological invention is different fully.In addition, corporate behavior is carried out the engineering philosophy of this invention of comprehensive simulated according to a whole set of enterprise's rule, with set up to solve the engineering philosophy that a certain specific tasks are the general finance model structure of purpose according to general economic formula, also be essentially different;

(6), come from historical data, surmount historical data: this technological invention is different from the accounting software technology, the latter only writes down and analyzes activity and behavior that enterprise has taken place, the general thing of not attempting from passing financial records (this technological invention, being referred to as " initial financial data "), to excavate out regularity, even recognize the thing of certain law by ex-post analysis, is in the conventional art idea of core at it to record business activity faithfully, does not also have the thought that overall application enterprise rule is simulated and predicted enterprise's future activity.And the characteristics of this technological invention are exactly, and have both respected historical data, according to historical data, surmount historical data again, the data of looking forward to the future;

(7), with the prior art complementation, the creative management means: last, this technological invention, to existing three big correlation techniques, i.e. (1) accounting software technology, (2) ERP system makes up and running technology, and (3) finance model structure and running technology etc., does not repel.On the contrary, this technological invention is the important supplement that prior art is existed some disappearance at aspects such as technological thought and technological means.Constructed according to this technological invention and move enterprise finance model, promptly can individualism, also can be connected on accounting software platform, ERP system platform and the finance model platform that makes up and move with existing three big correlation techniques, accurately manage for the digitizing in the enterprise operation and management, a kind of new means are provided.

(4) embodiment

Below the present invention is further described.

Embodiment 1

The fixed proportion relation is legal financial proportionate relationship;

In described (4),, also comprised the form and the content of dynamic financial index system and dynamic value evaluation system according to the operational characteristics that is suitable for enterprise.

Except that initial financial data, fixed proportion relation, budget data and predicted data are by the manual input, other all data are all by the generation automatically of formula relation.

In described (1), the initial financial data in the Back ground Information back-up system is regularly adjusted according to the audit period of enterprise, and the approximate constant of managing because of its interlock formula relation with initial financial data corresponding adjustment takes place simultaneously also; And then, the data in all submodels, also because of its initial data directly to the quoting of initial financial data in the Back ground Information back-up system, the corresponding adjustment also taken place simultaneously.

In described (6), use general calculation machine software that all data in each submodel, Back ground Information back-up system, dynamic financial index system and the dynamic value evaluation system are tied, form an organic dynamically interactive type enterprise finance model.

In described (1), the fixed proportion relation comprises ratio of depreciation, salvage value rate, amortization rate, the tax rate and rate.

Embodiment 2

A kind of operation method of the dynamically interactive type enterprise finance model based on complete information, described operation method may further comprise the steps:

Described operation method also comprises: after (11), above operation are finished, if enterprise also has unnecessary fund, then can enter the fund application submodel, unnecessary fund of each simulation phase is carried out suitable utilization arrangement.

Described operation method also comprises: (12), observe be attached to enterprise finance model main body back and with the dynamic value evaluating system of each submodel interlock, understand and grasp the relevant value assessment situation of enterprise during the whole simulation.

The suitable enterprise of the enterprise finance model that uses this technological invention to make up and move can be various types of.This technological invention is intended to provide a kind of general technical method for the suitable enterprise structure of any kind and the dynamic interaction phase formula enterprise finance model based on complete information of operation oneself.Here, be example only with a virtual industrial enterprise, how brief description uses this technological invention, makes up and move a dynamically interactive type enterprise finance model based on complete information.

Embodiment enterprise pacing items:

(1) A of industrial enterprise company production first, second two product;

(2) two products all export (need not consider value-added tax);

(3) dewater, outside electricity and the labour cost, first money product uses two kinds of starting material of A, B, second money product uses two kinds of starting material of C, D;

(4) suppose A company run in scale 3 years (2004,2005 and 2006), beginning at (2007) beginning of the year from this year, preparation make up and move one 3 years by a definite date (2007,2008 and 2009), each year upgrades once initial financial data and every three months is the dynamically interactive type enterprise finance model based on complete information of a unit simulation phase;

(5) suppose that other expenses of taxation cost (also can regard other expenses of taxation as has been included among main business cost or the production cost) wouldn't take place in A company except that income tax;

(6) there are complete passing 3 years accounting and auditing reports (i.e. " initial financial data ") in A company;

(7) according to initial financial data, grasped and confirmed the following main approximate constant of managing, can represent the moving law of enterprise:

1) ratio of the annual sales revenue of first money product receivables monthly average remaining sum and first money product;

2) ratio of the annual sales revenue of second money product receivables monthly average remaining sum and second money product;

3) ratio of all raw material payables monthly average remaining sum and total marginal cost whole year;

4) first money product associated inventory monthly average remaining sum and the annual ratio of marginal cost always of first money product:

5) second money product associated inventory monthly average remaining sum and the annual ratio of marginal cost always of second money product:

6) ratio of annual marketing expenses and annual sales revenue;

7) ratio of annual after sale service expense and annual sales revenue;

8) ratio of stock Reserve Fund and total marginal cost whole year;

9) ratio of loan loss provision and annual sales revenue;

10) ratio of other managerial cost and annual marketing expenses.

(8) main fixed proportion relation determines that also they include but not limited to:

1) tangible non-current asset residual value ratio;

2) the tangible non-current asset period of depreciation;

3) the invisible non-current asset amortization time limit;

4) income tax rate.

(9) main predicted data is grasped, and they include but not limited to:

1) the product quantity on order of constituent parts simulation phase;

2) the production marketing unit price level of constituent parts simulation phase;

3) exchange rate level of constituent parts simulation phase;

4) water, electricity and the labour cost level of constituent parts simulation phase;

5) the various materials procurement unit price levels of constituent parts simulation phase;

6) constituent parts simulation phase banker's call rate level;

7) constituent parts simulation phase banker's deposit rate level.

(10) main budget data is grasped, and they include but not limited to:

1) the unit marginal cost and the formation of constituent parts simulation each product of phase;

2) constituent parts simulation tangible non-current asset investment budgey of phase;

3) constituent parts simulation invisible non-current asset investment budgey of phase;

4) constituent parts simulation phase direct labor employs budget;

5) other tool of production of constituent parts simulation phase uses the budget of (renting and hiring of equipment as factory building) expense;

6) newly-increased capital input budget of constituent parts simulation phase;

7) the constituent parts simulation phase loan budget that Adds Bank;

8) constituent parts simulation phase split of the profit budget.

A company is based on the structure of the dynamically interactive type enterprise finance model of complete information:

(1) sets up the Back ground Information back-up system

With initial financial data (balance sheet and profit and loss statement), the fixed proportion relation of A company and each the approximate constant of managing that from initial financial data, directly calculates with formula, design is enrolled among the electrical form, forms the Back ground Information back-up system (Table A) of A incorporated business finance model;

(2) set up the Corporate finance submodel

1) set up a simulation phase be 3 years, unit simulation phase be three months (as follows, repeat no more) capital drop into planning chart (table one), wherein can be from the Back ground Information back-up system (Table A) of A incorporated business finance model be directly quoted except that initial data, the newly-increased capital input budget of constituent parts simulation phase all needs to be input into manual, and other all connects to automatically generated data with formula;

2) set up a bank loan insurance table (table two), initial data and constituent parts simulation phase are Added Bank the loan budget is manual to be input into, other all connects to automatically generated data with formula.

More than two electrical forms, just this Corporate finance submodel of primordial;

(3) set up the main business submodel

1) sets up type of production capital assets and depreciation schedule (table three), wherein initial data can directly be quoted from Back ground Information back-up system (Table A), the constituent parts simulation phase, newly-increased type of production investment in fixed assets budget was input into manual, and other all connects to automatically generated data with formula;

2) set up a production with intangible asset and the amortization planning chart (table four), wherein initial data can directly be quoted from Back ground Information back-up system (Table A), reach newly-increased intangible asset investment budgey of constituent parts simulation phase and be input into manual, other all connects to automatically generated data with formula;

3) set up a factory building rent and equipment rent planning chart (table five), and constituent parts is simulated the relevant budget data of phase and enter with manual input;

4) set up a product quantity on order planning chart (table six), the product quantity on order that the constituent parts simulation phase is estimated is input into manual, and other all connects to automatically generated data with formula;

5) set up a marginal cost planning chart (table seven), only need that constituent parts simulated the unit marginal cost of each product of phase and constitute with manual input to enter (in some cases, the means of production composition of unit product also may belong to the approximate constant of managing, can from passing statement of cost, sum up and draw and directly quote), other all connects to automatically generated data with formula;

6) set up a direct labor and employ budget table (table eight), average salary horizontal forecast with simulation each workman of phase of each unit, enter with manual input, and will from marginal cost planning chart (table seven), simulate the total artificial total cost of forward exchange with the constituent parts of formula quoting, divided by each workman's average salary horizontal forecast number, can draw required direct labor's total number of persons of each simulation phase;

7) set up a production unit cost and sales revenue planning chart (table nine), will be according to each production unit cost of marginal cost and relation between market supply and demand decision, and respectively simulate the prediction exchange rate of phase and be input into manual.As for sales revenue, only need unit price to be become with the exchange rate to multiply by quantity on order corresponding in the product quantity on order planning chart of directly quoting (table six) again with formula, the sales revenue of then respectively simulating the phase just generates and realizes interlock automatically;

8) set up a production cost planning chart (table ten), this table need not any manual input data, only need directly quote depreciation in marginal cost, type of production capital assets and the depreciation schedule (table three) in the corresponding marginal cost planning chart (table seven), produce with amortization in intangible asset and the amortization planning chart (table four) and the relevant expense in factory building rent and the equipment rent planning chart (table five) etc., and with this four departmental cost and expense addition, each cost of production budget of simulating the phase just generates automatically, and formation has linked.That is to say that any one in above-mentioned four contents changes, interlock all can take place corresponding production cost changes;

9) set up a receivables planning chart (table ten one).In the formulae design of this table, only need from Back ground Information back-up system (Table A), directly to quote the ratio of the annual sales revenue of first money product " the first money product receivables monthly average remaining sum with " this approximate constant of managing, multiply by certain unit simulation phase first money product sales revenue of from production unit cost and sales revenue planning chart (table nine), directly quoting and multiply by 4 (because only being 1/4 year in three months) again, the receivables remaining sum that just can draw corresponding unit simulation phase first money product has automatically counted in advance, obviously this also is the interlock data, in like manner also is used for second money product;

10) set up a payables planning chart (table ten two).Equally, in the formulae design of this table, also only need from Back ground Information back-up system (Table A), directly to quote the ratio of total marginal cost whole year " all raw material payables monthly average remaining sum with " this approximate constant of managing, multiply by certain unit total marginal cost in the simulation phase of from marginal cost planning chart (table 8), directly quoting, multiply by 4 (because only being 1/4 year in three months) again, just can draw corresponding unit simulation phase payables remaining sum automatically and count in advance, obviously this also is the interlock data;

11) set up a stock planning chart (table ten three).In the formulae design of this table, only need from Back ground Information back-up system (Table A), directly to quote " first money product associated inventory monthly average remaining sum and the annual ratio of marginal cost always of first money product " this approximate constant of managing, multiply by certain unit total marginal cost in the simulation phase of from marginal cost planning chart (table seven), directly quoting, multiply by 4 (because only being 1/4 year in three months) again, just can draw corresponding unit simulation phase inventory balance has automatically counted in advance, obviously this also is the interlock data, in like manner also is used for second money product;

More than 11 electrical forms, just constituted basic manufacturing enterprise's main business submodel;

(4) set up the cost control submodel

1) sets up a nonproductive type non-current asset and depreciation and amortization planning chart (table ten four), wherein initial data can directly be quoted from Back ground Information back-up system (Table A), the constituent parts simulation phase, newly-increased intangible asset investment budgey was input into manual, and other all connects to automatically generated data with formula;

2) set up a general expenses planning chart (table ten five).This table is made up of three parts.Be marketing expenses, financial expense and managerial cost.At first, from Back ground Information back-up system (Table A), directly quote the ratio of annual sales revenue " the annual marketing expenses with " this approximate constant of managing, multiply by certain the sales revenue budget of unit in the simulation phase of from production unit cost and sales revenue planning chart (table nine), directly quoting, can draw the marketing expenses of corresponding unit simulation phase generation; Then, follow these steps to draw managerial cost: (1) is directly quoted the ratio of annual sales revenue " year after sale service expense with " this is similar to and manages constant from Back ground Information back-up system (Table A), multiply by certain the sales revenue budget of unit in the simulation phase of from production unit cost and sales revenue planning chart (table nine), directly quoting, can draw the after sale service expense of corresponding unit simulation phase generation; (2) from Back ground Information back-up system (Table A), directly quote the ratio of annual sales revenue " year stock Reserve Fund with " this approximate constant of managing, multiply by certain the sales revenue budget of unit in the simulation phase of from production unit cost and sales revenue planning chart (table nine), directly quoting, can draw the stock Reserve Fund of corresponding unit simulation phase generation; (3) from Back ground Information back-up system (Table A), directly quote the ratio of annual sales revenue " year allowance for bad debts with " this approximate constant of managing, multiply by certain the sales revenue budget of unit in the simulation phase of from production unit cost and sales revenue planning chart (table nine), directly quoting, can draw the allowance for bad debts of corresponding unit simulation phase generation; (4) from nonproductive type non-current asset and depreciation and stand planning chart (table ten four), directly quote non-current asset depreciation for non-production purposes and amortization; (5) from Back ground Information back-up system (Table A), directly quote the ratio of annual marketing expenses " the annual managerial cost with " this approximate constant of managing, multiply by certain the sales revenue budget of unit in the simulation phase of from production unit cost and sales revenue planning chart (table nine), directly quoting, just can draw other managerial cost of corresponding unit simulation phase generation.At last, the loan interest amount addition of the phase of respectively simulating of directly quoting in above-mentioned marketing expenses, managerial cost (comprising these five contents of after sale service expense, stock Reserve Fund, allowance for bad debts, non-current asset depreciation for non-production purposes and amortization and other managerial cost) and the planning chart (table two) that obtains loans from a bank, just obtained the general expenses of each simulation phase expectation of A company again;

3) set up a total cost planning chart (table ten six), only need quote in production cost planning chart (table ten) and the general expenses planning chart (table ten five) corresponding data and with they additions, each total cost budget of having simulated the phase is formation linkage automatically just;

More than three electrical forms, just constituted a basic Cost Control submodel;

(5) set up the financial statement submodel

1) sets up the constituent parts profit and loss statement (table ten seven) of simulation phase.Except manual input in position belongs to the income tax rate of one of fixed proportion relation and belongs to the split of the profit of constituent parts simulation phase of budget data, as long as other data are quoted the data in financing submodel, main business submodel and the cost submodel of having set up, set up formula contact according to fundamental accounting, the profit and loss statement of corresponding constituent parts simulation phase just generates and automatically with other data linkage;

2) set up the constituent parts balance sheet (table ten eight) of simulation phase.In like manner, quote the data in financing submodel, main business submodel, cost submodel and the profit and loss statement of having set up (table ten seven), set up formula contact according to fundamental accounting, the balance sheet of corresponding constituent parts simulation phase also just generates and automatically with other data linkage;

3) set up the constituent parts cash flow statement (table ten nine) of simulation phase.Still be the data of quoting in financing submodel, main business submodel, cost submodel, profit and loss statement (table ten seven) and the balance sheet (table ten eight), set up formula contact between the data according to fundamental accounting, the cash flow statement of corresponding constituent parts simulation phase also generates and automatically with other data linkage;

More than three electrical forms, just constituted a basic enterprise financial report submodel;

(6) capital management submodel

Set up the constituent parts capital management planning chart (table two ten) of simulation phase at last.At first, the constituent parts simulation phase banker's deposit rate that belongs to predicted data with manual input, and in corresponding simulating in the phase, directly quote the cash data of respectively simulating the phase surplus in the cash flow statement (table ten nine), and will be the wherein rich cash data that comes out is single-row comes out as time deposit (at this only with the utilization example of time deposit as capital management), and multiply by the prediction banker's deposit rate of corresponding simulation phase, as interest income.Each simulates the interest income of phase, also must be simulated the profit and loss statement (table ten seven) of phase by constituent parts and directly quote.

Table two ten has constituted a capital management submodel the simplest separately;

(7) dynamic financial index system

So far, A company based on the dynamically interactive type enterprise finance model of complete information basic building finish.On this basis, can also build the dynamic financial index system of a cover (table B).The principle that dynamic financial index system is built is at first to establish the content of following five class financial index:

1) manages the traffic growth rate;

2) manage the storage rate of growth;

3) manage ratio between flow;

4) ratio between the operation storage;

5) manage flow and manage ratio between storage;

Then, respectively simulate in the aforementioned proportion formula of phase, directly quote the relevant data in other electrical form, form the dynamic linkage of financial index system in correspondence;

(8) dynamic value evaluating system

In addition, we also can build a cover dynamic enterprise valve estimating system (table C) again on the dynamic interaction phase formula enterprise finance model based on complete information.In dynamic enterprise valve estimating system (table C), can use different assessment theory and method, respectively contents such as enterprise value, shareholder's value and enterprise's goodwill are assessed dynamically, only data quotes, also directly from the relevant data in other each electrical form in the enterprise finance model, to form automatic generation and interlock.A company is based on the operation of the dynamically interactive type enterprise finance model of complete information:

After building the dynamically interactive type enterprise finance model based on complete information of A company, can move according to following order:

(1) the quantity on order prediction of middle constituent parts simulation phase of definite or modification product quantity on order planning chart (table six);

(2) definite or modification type of production capital assets and the investment budgey data of depreciation schedule (table three) constituent parts simulation phase;

(3) definite or modification is produced with intangible asset and the investment budgey data of amortization planning chart (table four) constituent parts simulation phase;

(4) definite or modification factory building rent and the budget data of equipment rent planning chart (table five) constituent parts simulation phase;

(5) the middle constituent parts of definite or modification marginal cost planning chart (table seven) unit marginal cost and formation and ratio budget in the simulation phase;

(6) definite or modification direct labor employs constituent parts simulation each workman's of phase of prediction in the planning chart (table eight) average salary level;

(7) constituent parts definite or modification unit price and the middle prediction of sales revenue planning chart (table nine) is simulated each production unit cost and the exchange rate of phase;

(8) determine or revise that the annual approximate constant ratio of the annual sales revenue of first money product " the first money product receivables monthly average remaining sum with " of managing reach the ratio of the second money product sales revenue whole year " the second money product receivables monthly average remaining sum with " in the receivables planning chart (table ten one);

(9) determine or revise the annual approximate constant ratio of total marginal cost whole year " all raw material payables monthly average remaining sum with " of managing in the payables planning chart (table ten two);

(10) determine or revise the approximate constant " ratio of the annual total marginal cost of first money product associated inventory monthly average remaining sum and first money product " of managing annual in the stock planning chart (table ten three) and reach " the annual ratio of marginal cost always of second money product associated inventory monthly average remaining sum and second money product ";

(11) determine or revise intangible asset for non-production purposes and the investment budgey data of amortization planning chart (table ten four) constituent parts simulation phase;

(12) determine or revise that the capital that capital drops into the constituent parts simulation phase in the planning chart (table one) drops into budget data;

(13) determine or revise in the bank loan insurance table (table two) the constituent parts simulation phase loan budget data that Adds Bank;

(14) income tax rate and the split of the profit budget data of middle constituent parts simulation phase of definite or modification profit and loss statement (table ten seven);

(15) check whether " cash carry down " of constituent parts in the simulation phase exists negative in the cash flow statement (table ten nine).If negative appears in some unit simulation phase " cash is carried down ", the circulating capital deficiency of enterprise was described then in these unit simulation phases.At this moment, to check that at first capital drops into planning chart (table one) and bank loan insurance table (table two), and select the adjustment of one of following both direction:

1) if in relevant simulation phase that cash is carried down and negative occurred, by increasing capital and/or the bank loan of bank loan insurance table (table two) corresponding unit simulation phase that capital drops into the corresponding unit simulation phase in the planning chart (table one), those cashes that are originally negative are carried down become positive number, and judge that such fund input increase is feasible in practice, in analysis and judgement, think that relevant financial index is healthy to dynamic financial index system (table B), and be reasonably in operation, so just can be undertaken by this;

2) if in relevant simulation phase that cash is carried down and negative occurred, though by increasing capital and/or the bank loan of bank loan insurance table (table two) corresponding unit simulation phase that capital drops into the corresponding unit simulation phase in the planning chart (table one), those cashes that are originally negative are carried down become positive number, but think through judging, such fund input increase is infeasible in practice, perhaps in analysis, judge that relevant financial index is unsound to dynamic financial index system (table B), perhaps be irrational in operation, so just should select one of following three directions or adjust simultaneously:

(a) the simulation phase of the units concerned in product quantity on order planning chart (table six), suitably reduce the expectation product quantity on order of these simulation phases, and entering the cash flow statement (table ten nine) that has linked immediately, the cash of checking the relevant simulation phase negative state of carrying down does not have and improves;

(b) at type of production capital assets and depreciation schedule (table three) with produce with the units concerned's simulation phase in intangible asset and the amortization planning chart (table four), under feasible prerequisite, suitably reduce the projected investment amount of money of these simulation phases, and entering the cash flow statement (table ten nine) that has linked immediately, the cash of checking the relevant simulation phase negative state of carrying down does not have and improves;

(c) relate to units concerned's simulation phase in the relevant planning chart of cost and expense at " factory building fund and equipment rent planning chart (table five) " and " nonproductive type non-current asset and depreciation and amortization planning chart (table ten four) " etc., under feasible prerequisite, suitably reduce estimated cost and the Fee Amount of these simulation phases, and entering the cash flow statement (table ten nine) that has linked immediately, the cash of checking the relevant simulation phase negative state of carrying down does not have and improves.

Above (a) and (b) and (c) three kinds of methods, be respectively to reduce order, reduce means such as investment and saving cost and reach the purpose that reduces cash outlay, can select one or more methods for use according to the enterprise practical situation, till all " the current period cash is carried down " subjects all become positive number in cash flow statement (table ten nine);

(16) check whether " cash carry down " of constituent parts in the simulation phase exists number situation bigger than normal in the cash flow statement (table ten nine).If number situation bigger than normal appears in some unit simulation phase " cash is carried down ", the circulating capital surplus of enterprise was described then in these unit simulation phases.At this moment, will check that still capital drops into planning chart (table one) and bank loan insurance table (table two), also be to select one of following both direction to adjust:

1) the relevant simulation phase of very big positive number if carry down at cash appears, by the judgement of dynamic financial index system (table B) is thought that relevant financial index is unsound, be irrational in operation, perhaps such financing is infeasible, then just should suitably reduce capital input and/or the bank loan of bank loan insurance table (table two) corresponding unit simulation phase that capital drops into the corresponding unit simulation phase in the planning chart (table one), so that original bigger cash scale down;

2) the relevant simulation phase of very big positive number if carry down at cash appears, by the judgement of dynamic financial index system (table B) being thought relevant financial index remains healthy, also be rational in operation, perhaps such financing is feasible, then just should not adjust capital input and/or the bank loan of bank loan insurance table (table two) corresponding unit simulation phase that capital drops into the corresponding unit simulation phase in the planning chart (table one), and should suitably increase modes such as these expectation product quantity on orders of simulating the phases and expansion marketing scale the phase of simulating with the units concerned in product quantity on order planning chart (table six), make full use of the rich fund of enterprise, improve the too much state of rich fund on the account;

(17) if for various reasons, still there is more abundant cash in enterprise in some unit simulation phase, also promptly some unit in cash flow statement (table ten nine) in the simulation phase " cash is carried down " still have the bigger amount of money, then should enter capital management planning chart (table two ten) (being the capital management submodel) this moment, ample capital in these simulation phases deposited regularly in (or other investment purposes) and obtain higher interest.

On the basis of enterprise finance model being moved repeatedly according to above 17 steps, this moment data in each form, the moulding with regard to can be used as the dynamic enterprise operation plan of complete sum.

Table A

Table B

Table C

Table one

Table two

Table four

Table six

Table eight

Table nine

Table ten

Table ten one

Table ten two

Table ten three

Table ten four

Table ten five

Table ten six

Table ten seven

Table ten eight

Table two ten

Claims

1. dynamically interactive type enterprise finance model construction method based on complete information, described construction method may further comprise the steps:

The fixed proportion relation is legal financial proportionate relationship;

2. the dynamically interactive type enterprise finance model construction method based on complete information as claimed in claim 1, it is characterized in that: in described (4), according to the operational characteristics that is suitable for enterprise, also comprised the form and the content of dynamic financial index system and dynamic value evaluation system.

3. the dynamically interactive type enterprise finance model construction method based on complete information as claimed in claim 1, it is characterized in that: except that initial financial data, fixed proportion relation, budget data and predicted data are by the manual input, other all data are all by the generation automatically of formula relation.

4. as the described dynamically interactive type enterprise finance model construction method of one of claim 1-3 based on complete information, it is characterized in that: in described (1), initial financial data in the Back ground Information back-up system is regularly adjusted according to the audit period of enterprise, and the approximate constant of managing because of its interlock formula relation with initial financial data corresponding adjustment takes place simultaneously also; And then, the data in all submodels, also because of its initial data directly to the quoting of initial financial data in the Back ground Information back-up system, the corresponding adjustment also taken place simultaneously.

5. the dynamically interactive type enterprise finance model construction method based on complete information as claimed in claim 4, it is characterized in that: in described (6), use general calculation machine software that all data in each submodel, Back ground Information back-up system, dynamic financial index system and the dynamic value evaluation system are tied, form an organic dynamically interactive type enterprise finance model.

6. the dynamically interactive type enterprise finance model construction method based on complete information as claimed in claim 5 is characterized in that: in described (1), the fixed proportion relation comprises ratio of depreciation, salvage value rate, amortization rate, the tax rate and rate.

7. the operation method of the dynamically interactive type enterprise finance model that forms of a construction method as claimed in claim 1, described operation method may further comprise the steps:

8. the operation method of dynamically interactive type enterprise finance model as claimed in claim 7, it is characterized in that: described operation method also comprises:

(11), after above operation finishes,, then can enter the fund application submodel, unnecessary fund of each simulation phase is carried out suitable utilization arrangement if enterprise also has unnecessary fund.

9. the operation method of dynamically interactive type enterprise finance model as claimed in claim 8, it is characterized in that: described operation method also comprises:

(12), observe be attached to enterprise finance model main body back and with the dynamic value evaluating system of each submodel interlock, understand and grasp the relevant value assessment situation of enterprise during the whole simulation.

10. as the described dynamically interactive type enterprise finance model construction method based on complete information of one of claim 7-9, it is characterized in that: in described (1), the fixed proportion relation comprises ratio of depreciation, salvage value rate, amortization rate, the tax rate and rate.