Construction Plan for Financial Comprehensive Query and Decision Support System catalogue1. Compr

Construction Plan for Financial Comprehensive Query and Decision Support System
 
catalogue
1. Comprehensive query 4
1.1 Data Sources and Query Analysis Objectives 4
1.2 Data Structure 5
1.3 Comprehensive Query Content 6
1.3.1 Definition and Query of Regular Reports 6
1.3.2 Revenue and expenditure budget tracking query 8
1.3.3 Tracking and querying of income and expenditure progress 8
1.3.4 Total Financial Tracking Query 9
1.3.5 Budget Execution Process Tracking Query 10
1.3.6 Special expenditure tracking query 10
1.3.7 Definition and Analysis of Financial Early Warning Indicators 11
2 Decision Support 13
2.1 Data Collection 14
2.1.1 Function Description 14
2.1.2 Input Elements 15
2.1.3 Output Elements 16
2.1.4 Business Process 16
2.1.5 Collection end configuration 17
2.1.6 Data Collection 19
2.1.7 Data Confirmation 19
2.1.8 Data Review 19
2.2 Data Conversion 20
2.2.1 Function Description 20
2.2.2 Input Elements 21
2.2.3 Elements of Output 21
2.2.4 Business Process 21
2.2.5 Conversion Settings 22
2.2.6 Data cleaning 22
2.2.7 Data Summary 23
2.2.8 Special Treatment 23
2.3 BOE Platform and Data Analysis 24
2.3.1 Function Description 24
2.3.2 Input Elements 24
2.3.3 Output Elements 24
2.3.4 Business Process 24
2.3.5 Semantic Layer 25
2.3.6 Webi Reports27
2.3.7 Instrument Panel28
2.3.8 CMC Console29
2.3.9 Analysis Theme 30
 
1 Comprehensive query
Through various integration methods, the data of the main financial business systems has been centralized on the platform. In order to fully leverage the advantages of data centralization, solve the problems of data statistics and tracking caused by scattered data in the past, and provide macro financial prediction analysis, it is necessary to customize comprehensive query analysis to display the results of data entry and assist management leaders at all levels in analyzing financial data, so as to greatly improve decision-making efficiency and quality of financial institutions.
Comprehensive query analysis should include four aspects:
① Daily financial management: The application is mainly used by department business organizers or department supervisors to query general business data information of this and related links. Query platform based indicator account information.
② Report analysis and monitoring: The application mainly refers to specific personnel from various functional departments, used to define or produce statistical reports required by the unit, conduct horizontal/vertical comprehensive analysis of business data, assess various work indicators of finance and public institutions, monitor key businesses, timely detect and process various "alarm" information.
③ Fiscal macro analysis and prediction: The application mainly involves senior management personnel and senior economic analysts. Through comprehensive analysis of indicators and specific execution, payment, etc., using continuously improving economic mathematical models, the accuracy and effectiveness of indicator budgeting and execution are continuously improved, assisting leaders in making scientific and reasonable macro decisions.
④ Special data analysis: The main users are data analysts, who automatically distinguish and track the execution process of specific special funds, such as "agriculture, rural areas, and farmers" and "people's livelihood expenditures.". And provide business data analysis and statistical reports from multiple dimensions.
1.1 Data Sources and Query Analysis Objectives
Based on comprehensive query analysis, establish a standardized, unified, and highly shared database for the province's budget data, indicator data, plan data, payment data, accounting data, etc. according to the theme; And on this basis, analyze the distribution and implementation of indicators at all levels; Implementation status of the plan; Analyze and explore issues such as the payment of indicators and the effectiveness of budgets, providing a data analysis and utilization platform for daily queries, statistical monitoring and analysis, and macro indicator prediction and analysis functions for financial management leaders at all levels such as operation, management, and decision-making. Budget, treasury, business departments, budget units and other business processing personnel can flexibly customize query conditions from various businesses such as indicators, plans, government procurement, payments, taxation, non taxation, and financial accounting processing, query required business data, and comprehensively query comparative analysis of historical data.
On the basis of accounting data and various subsystem data, comprehensive query analysis should meet the needs of temporary or special queries. Through simple settings, new statistical results and display modes of reports can be automatically formed. Technically, flexible and practical data collection and extraction mechanisms are required to store the summarized data and achieve efficient data statistics; Reasonably utilizing materialized views to meet complex analysis needs; We need to use a data traceability mechanism to meet the penetration analysis of summarized data, achieving traceability from summary to details and from details to documents.
Comprehensive query analysis should include five aspects:
Budget execution status query: mainly provides financial management and business personnel with the execution status of core business links such as budget indicators, plans, and payments, and timely understands the progress of indicators and fund execution.
Report analysis: It mainly defines or generates various statistical reports required by business personnel of financial departments and budget units, conducts horizontal and vertical comprehensive analysis of business data, reflects the progress of indicators of financial departments and budget units, and provides a basis for key business monitoring.
Macro analysis and prediction of finance: mainly providing data and technical platforms for macroeconomic researchers, utilizing rich economic mathematical models, and through comprehensive analysis of financial and economic operation data, providing decision-making basis for the scientific and refined management of finance.
Special data analysis: mainly for data analysts, it automatically distinguishes and tracks the execution process of specific special funds such as "agriculture, rural areas, and farmers" and "livelihood projects", and provides business data analysis and statistical reports from multiple dimensions.
Data rule distribution: Through the data exchange function provided by the platform, comprehensive query analysis can distribute provincial-level defined query topics to cities and counties for comprehensive query analysis. To standardize the statistical caliber of financial data and reflect the role of platform data integration.
Figure 1.1 1: Comprehensive Query Analysis
1.2 Data Structure
The comprehensive query analysis adopts a standard three-layer data structure:
Business data layer. Composed of platform's general ledger data, business data, personnel data, asset data, etc. Due to the complexity of the content of these data, especially general ledger data, it is difficult for ordinary business personnel to understand. Therefore, the implementation personnel define data that conforms to the habits of business personnel and has business semantics based on user needs.
Business semantic layer. Data that conforms to the habits of business users and has clear business implications, such as total financial resources, executable indicators, etc. System administrators can flexibly combine business data according to the requirements of business personnel, and use the formulas and functions provided by the system to create reports and analysis topics.
Data display layer. Various query analysis topics and business reports that business personnel can use. The system provides data statistics from multiple perspectives and dimensions. Data can be drilled down and up, and the system can be analyzed from multiple angles based on preset analysis paths.
Figure 1.2 1: Module Structure Diagram
1.3 Comprehensive Query Content
1.3.1 Definition and Query of Regular Reports
In comprehensive query analysis, conventional query reports can be found in the following table:
Table 1.3 1: General Query Table
Category Table Name
Local finance
Revenue and expenditure budget
General Budget Revenue Budget Table
General budget expenditure budget table
Budget Table for Tax Returns and Transfer Payments
Government Fund Revenue Budget Table
Government Fund Expenditure Budget Table
State owned capital operating budget income statement
Budget expenditure table for state-owned capital operation
Table of Budget Indicator Sources
Budget Indicator Allocation Table
Table of General Transfer Payment Arrangements
Table of Special Transfer Payment Arrangements
General Budget Revenue Budget Adjustment Table
General Budget Expenditure Budget Adjustment Table
Table of arrangements for overcharging
…
Income and expenditure progress
General Budget Revenue Schedule
Table of Completion of General Budget Revenue
General budget expenditure schedule
Completion status of general budget expenditures
Government Fund Income Schedule
Government Fund Expenditure Schedule
Summary Table of Budget Indicator Implementation
Key project schedule
Detailed Table of Budget Indicator Implementation Status
Cash Position Forecast Table
…
Revenue and expenditure settlement
Government Revenue and Expenditure Final Statement
General Budget Revenue and Expenditure Final Statement
General Budget Revenue Final Account Details Table
Detailed Statement of General Budget Expenditures and Final Accounts
Summary Table of Revenue and Expenditure of Government Funds
Summary Table of Revenue and Expenditure of State owned Capital Operations
…
Full caliber (at the same level and below)
Revenue and expenditure budget
General Budget Revenue Budget Table
General Budget Revenue Budget Table (by Region)
General budget expenditure budget table
General budget expenditure budget table (by region)
Government Fund Revenue Budget Table
Government Fund Revenue Budget Table (by Region)
Government Fund Expenditure Budget Table
Government Fund Expenditure Budget Table (by Region)
State owned capital operating budget income statement
State owned Capital Operating Budget Income Table (by Region)
Budget expenditure table for state-owned capital operation
Budget expenditure table for state-owned capital operation (by region)
Table of General Transfer Payment Arrangements
Table of Special Transfer Payment Arrangements
Table of arrangements for overcharging
…
Income and expenditure progress
General Budget Revenue Schedule
General Budget Revenue Schedule (by Region)
General budget expenditure schedule
General budget expenditure schedule (by region)
Government Fund Income Schedule
Progress Table of Government Fund Income (by Region)
Government Fund Expenditure Schedule
Government Fund Expenditure Schedule (by Region)
…
Revenue and expenditure settlement
Government Revenue and Expenditure Final Statement
General Budget Revenue and Expenditure Final Statement
General Budget Revenue Final Account Details Table
Detailed Statement of General Budget Expenditures and Final Accounts
Summary Table of Revenue and Expenditure of Government Funds
Summary Table of Revenue and Expenditure of State owned Capital Operations
…
1.3.2 Revenue and expenditure budget tracking query
This topic analyzes the provincial revenue and expenditure budget situation based on the nature of funds, functional classification, projects, and units. Including: income budget analysis, expenditure budget analysis, provincial budget detailed ledger, sub departmental general ledger, sub account general ledger, etc.
Figure 1.3 1: Theme of Budget Management Analysis
1.3.3 Tracking and querying of income and expenditure progress
This topic calculates the budget and execution progress based on factors such as the nature of funds and income classification. Including: Budget Revenue Progress Analysis Table, Budget Expenditure Progress Analysis Table, Sub item Revenue Analysis Table, Completion Status of Local Financial Expenditure Sub items, and Planned Expenditure Balance.
Figure 1.32: Analysis of overall execution progress
1.3.4 Total Financial Tracking Query
This topic serves as a highly summarized analysis of total financial resources by decision-makers. Describe the budget expenditures formed by different budget source structures based on the nature of funds and expenditure functions. This includes: total financial analysis, previous year's carryover analysis, previous year's carryover analysis (compared to the same period), previous year's carryover analysis (by department), budget allocation analysis, budget allocation analysis (compared to the same period), pending allocation analysis (by department), pending allocation analysis, subordinate allocated analysis, subordinate allocated analysis (by city), local city financial expenditure execution table, expenditure structure analysis (subject, department), expenditure economic classification analysis table, key budget item analysis, and budget execution table (budget).
Figure 1.3 3: Total Financial Analysis
1.3.5 Budget Execution Process Tracking Query
This topic categorizes and analyzes the execution of budget funds by nature of funds, functions, projects, and units. This includes: statistical analysis of actual allocated funds, analysis of budget execution status (unit, account), analysis of budget plan payment status, analysis of plan execution status, analysis of budget execution progress by department, analysis of budget execution (unit, function, economy), analysis table of budget balance, current level statement (details), superior statement (details), and subordinate statement (details).
Figure 1.34: Theme of Budget Execution Analysis
1.3.6 Special expenditure tracking query
An independent analysis theme based on hot topics of financial concern, such as:
Rural expenditure: According to the statistical standards of the Ministry of Finance for rural expenditure, the statistical category of rural expenditure is defined. Calculate the investment in agriculture, rural areas, and farmers from three perspectives: general budget, fund budget, and transfer payment.
Figure 1.35: Analysis Theme of Rural Expenditure
Livelihood expenditure: In order to ensure that the statistical caliber of "livelihood" expenditure is relatively accurate and easy to operate, according to the standards recommended by the Ministry of Finance, a special expenditure analysis theme for narrow "livelihood" expenditure and broad "livelihood" expenditure was created using category level subjects as the main subject and category level subjects as auxiliary.
Figure 1.36: Analysis Theme of Livelihood Expenditure
1.3.7 Definition and Analysis of Financial Early Warning Indicators
Financial warning mainly considers the practical application of different financial entities at all levels of finance. At present, the general situation of system tools and the functional objectives of warning mechanisms include three:
Warning function
By determining a series of warning indicators and discrimination criteria, fiscal risk warning can be achieved. Firstly, the risk level of local finance is calculated through the main indicators. Secondly, a series of macro and micro reference monitoring indicator systems are used to measure the regional financial risk status.
Real time monitoring function
By implementing real-time monitoring of the project structure and regional structure of fiscal debt, we can analyze and evaluate the trend of debt changes.
Risk budgeting function
Based on the parameters of each liability (amount, term, interest rate, repayment method, etc.) and the probability of debt default, determine the future demand for fiscal funds to repay debts, and form a long-term, rolling debt budget.
Financial revenue and expenditure risk warning indicators
The proportion of non budget revenue to fiscal revenue
The proportion of off budget revenue to fiscal revenue=off budget revenue/fiscal revenue. Among them, fiscal revenue=within budget revenue+outside budget revenue+outside system revenue. In China, the use and management of off budget revenue is highly irregular. The increase in this indicator means an increase in the proportion of non-standard fiscal revenue that is detached from the financial management system. The ability of government financial departments to coordinate, integrate and allocate fiscal resources is weakened, thereby increasing fiscal risks. Therefore, the smaller the indicator, the better.
The proportion of public investment (or economic construction) expenditure to fiscal expenditure
The proportion of public investment (or economic construction) expenditure to fiscal expenditure=economic construction expenditure/fiscal expenditure. The investment of finance in the field of public investment (or economic construction) is an important function of the government, especially in developing countries. Due to its profitability, the level of this indicator can to some extent reflect the efficiency of fiscal investment, which in turn becomes a standard for measuring fiscal solvency. But it's not that this ratio is getting better and better. Fiscal investment in the public sector should be based on public utility and aimed at filling market gaps, without causing excessive intervention in the market.
The proportion of non budget expenditures to fiscal expenditures
Extrabudgetary expenses