JP2006018816A - Credit information monitoring system, credit information monitoring method, loan method, securities trading market operation method, credit rating method, bond trading market operation method, investment fund formation method, employment placement method, sales method, guarantee method, and credit insurance Method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To provide a credit information monitoring system and a credit information monitoring method for continuously monitoring credit information reflecting credit risk of a company.
A management server computer is installed on a communication network such as the Internet, and accounting data processed by a small and medium-sized company or the like is uploaded in units of a month or a period equivalent thereto. The commissioned professional accountant conducts a survey according to a programmed survey procedure provided by the management server computer. In accordance with a program prepared in advance on the management server computer, performance scores, accounting credibility scores, and required security scores are measured, and the degree and change of the company's credit risk are measured in a timely and accurate manner. To be able to monitor. In addition, the present invention provides a financing method capable of changing the financing conditions according to the change in the measured credit score.
[Selection] Figure 1

Description

The present invention relates to a credit information monitoring system and a credit information monitoring method that enable continuous monitoring of credit information reflecting corporate credit risk using a network such as the Internet.
The present invention also relates to a loan method, a guarantee method, and a credit insurance method for changing the loan conditions, the guarantee conditions, and the insurance premium rate in accordance with changes in the credit information obtained by the credit information monitoring method. .
In addition, the present invention provides a credit rating method for providing credit rating by monitoring credit information by the credit information monitoring method, securities trading information, bond trading information, investment information, job offer company information, purchase company information, This is related to securities trading market management methods, bond trading market management methods, investment fund formation methods, employment placement methods, and sales methods.

  In the past, screening conducted before a financial institution finances a company measures the credit risk of the audited company by comparing the past audit information, the corporate bankruptcy record database, and the survey data of the audited company. There is a method (so-called scoring model) for determining loan conditions such as availability of loans, interest rates and loan periods.

  However, the problem with financing for current companies (especially small and medium-sized enterprises where third-party accounting audits are not conducted by law) is that financial institutions cannot change the credit risk (creditworthiness) of individual companies after lending. The loan conditions cannot be changed according to changes in the measured credit risk.

  In this way, current corporate loans cannot respond to changes in credit risk, so we have to rely on collateral and third-party guarantees, and so-called lending and lending due to the decline in collateral value and third-party creditworthiness. This has led to a credit crunch that is often referred to as peeling. If the credit creation function of financial institutions in the market economy does not function effectively, the sound development of companies will be hindered.

In the “Industrial Financial Function Strengthening Measures for Economic Revitalization” announced in December 2003, “II. Detailed discussion 2. Diversification of responses to risk-Financing without excessive reliance on collateral and guarantees-( 2) Facilitating fundraising by improving the quality of accounting for SMEs 3. Encourage financial institutions to develop loan programs for SMEs with relatively high accuracy in financial statements, and overly secure collateral and guarantees "We will endeavor to expand loans that do not depend on."
In addition, on page 32 of “e-Japan Priority Plan-2004” whose draft was announced on May 20, 2004, “1-2 Leading Seven Fields 4. SME Finance (2) Specific Measures a” Model business for revitalizing the electronic bond market (Ministry of Economy, Trade and Industry) In fiscal 2004, the system necessary for revitalizing the electronic bond market, such as buying and selling of bonds on the electronic market, credit risk assessment and monitoring as needed Consider environmental maintenance. Is described.
From these statements, it is clear that creating a loan system that reflects the credit risk of individual companies without relying on collateral or guarantees is an urgent issue for the Japanese economy.

As a way to solve this problem, when a financial institution signs a loan contract or a money lending contract and provides money to consumers or businesses, it evaluates and ranks all collateral properties of the loan contract or money lending contract, Evaluate and rank all parties, including consumers, business operators, and guarantors, evaluate and rank all things and all matters related to contracts, and evaluate the interest rate of all loans based on the overall score. Loan contracts and monetary consumption loan contracts are known for financial institutions that have a structure in which interest rates are determined and loans are re-evaluated during the repayment period, and interest rates on interest rates are changed by changing ranks. (For example, refer to Patent Document 1).
JP 2001-265927 A (page 2-4)

However, Patent Document 1 describes a method for measuring credit risk (creditworthiness) of individual companies after loan in a timely and accurate manner and changing the loan conditions according to the change.
(1) The definition and evaluation method of what is “repayment ability” is completely unclear, and there is no indication regarding the most important survey data as credit risk information, especially in the case of corporate loans.
(2) Evaluation of “collateral value” is meaningless as long as collateral-free loans are required,
(3) In order to address the above problems, the subject that is evaluated is a financial institution and does not involve a publicly qualified person (professional accountant) who has specialized knowledge regarding survey data. It does not provide a solution to the problem.

In addition, the degree of credit risk of a company is proportional to the success or failure of the performance derived from the survey data, but in order to draw meaningful conclusions from that, the degree of credibility of the survey data must also be considered. .
Usually, there is an audit / certification system by a certified public accountant or an audit corporation as a method to ensure the credibility of survey data, but it takes a lot of time for professional accountants with advanced expertise and abundant experience to implement it. Drop is necessary. Therefore, unless legally compulsory for auditing / certification, it is not possible for companies to bear their high remuneration to prove the credibility of survey data and disclose it to creditors such as financial institutions. Often difficult.

  Therefore, in order to measure changes in a company's credit risk (credit quality) in a timely and accurate manner, a credit risk measurement that can reflect the credibility of survey data in a timely manner using a method different from the audit / certification system. A method is needed. This is because credit services for creditors, etc. can be obtained at an easy-to-use price for “services for checking the accounting of SMEs” in the “Measures to Strengthen Industrial Financial Functions for Economic Revitalization” described above. It is clear from the measure that it will be developed as something.

In view of the above problems, the object of the present invention is to continuously monitor survey data based on data disclosed by a company using a network such as the Internet, and to evaluate credit risk reflecting the credibility of the survey data. It is to provide a credit information monitoring system and a credit information monitoring method that can be continuously used.
In addition, another object of the present invention is to provide a loan method, a guarantee method, a credit insurance method, a credit rating method, a bond that performs timely use of credit information obtained by the above-described credit information monitoring system and credit information monitoring method, bond The purpose is to provide a trading market management method, a securities trading market management method, an investment fund composition method, a job placement method, and a sales method.

  According to the credit information monitoring system of claim 1, the above-described problem is a management server computer that stores credit information reflecting credit risk of a registered company, and communication with the management server computer via a network. And a terminal capable of browsing the credit information, the credit information monitoring system comprising: means for transmitting a browsing request for browsing the credit information to the management server computer; The terminal transmits to the management server computer a survey procedure request for performing a predetermined survey procedure on the credit risk of the company, the company terminal having means for transmitting the accounting data of the company to the management server computer An accountant-side terminal having a means, and the management server computer Accounting data collection means for receiving accounting data created in a predetermined accounting period unit from the side terminal and storing it as the credit information, and on the accounting side terminal based on receiving the examination procedure request At least one of survey support means for transmitting survey procedure information for performing a procedure, receiving survey data created based on the survey procedure information, and storing it as the credit information, the survey data, and the accounting data Based on the fact that a predetermined credit score reflecting the credit risk of the company is calculated according to a predetermined score standard and stored as the credit information, the browsing request is received from the terminal The credit information of the latest accounting period among the credit information is transmitted to the terminal for display, and a detailed browsing request is received from the terminal Have a credit information monitoring unit, to be displayed on the terminal extracts a predetermined credit information including a history of the credit information based is solved by.

If comprised in this way, in the management server computer, the survey data created by the professional accountant can be collected, and the scoring process can be performed based on the survey data. Therefore, the survey data and the credit score whose credibility is secured by the professional accountant can be accumulated as the credit information.
In addition, since the investigation procedure information for performing a predetermined investigation procedure is provided from the management server computer to the accountant side terminal, it is not necessary to spend a great deal of time by a professional accountant to create the investigation data. Accordingly, the survey data can be acquired without burdening the professional accountant with a high remuneration. In addition, survey data with a clear definition and evaluation method can be acquired.
Further, accounting data, survey data, and credit score are created and acquired according to a predetermined accounting period unit. Accordingly, it is possible to handle credit information on an accounting period basis. And the latest credit information and the history of credit information can be displayed on a terminal as needed by a browsing request or a detailed browsing request from the terminal.

  As a result, the credit information of a registered company can be confirmed by monitoring timely and continuously the credit information secured by the professional accountant. Further, by monitoring the history of credit information, it is possible to confirm changes in the credit risk of the company. Therefore, it is possible to measure the credit risk (creditworthiness) of a company in a timely and accurate manner without burdening the professional accountant with a large amount of compensation in a method different from the conventional audit / certification system.

In addition, as described in claim 2, the survey support means performs processing for adding professional accountant identification information included in the survey procedure request to the survey data, and the scoring means includes the accounting period unit. For the predetermined accounting period delimited by, whether the investigation support processing is completed or not completed, calculate the credit score due to the determination of completion, the credit information monitoring means, It is preferable that the survey data extracted based on the detailed browsing request is displayed on the terminal in association with the professional accountant identification information added to the survey data.
If comprised in this way, the credibility of survey data can be confirmed more directly by professional accountant identification information. In addition, it is determined whether or not the investigation procedure has been completed for each predetermined accounting period, and when completed, the grading process can be performed in a timely manner, so that the latest credit information is stored in the management server computer in a timely manner. be able to.

In addition, as described in claim 3, the credit score is classified into a plurality of ranks according to the score criteria, and management analysis values calculated based on the accounting data and a part of the survey data. Classifying a part of the performance score, the accounting data and the survey data calculated by calculating the credit score into a plurality of ranks according to the score criteria, A predetermined credit score is assigned, the credit score calculated by calculating the credit score, the coverage ratio calculated based on a part of the survey data is classified into a plurality of ranks according to the score criteria, and the rank It is preferable that a predetermined credit score is assigned in accordance with the required credit score, and the required security score calculated by calculating the credit score is included.
By calculating the credit score in this way, it is possible to generate credit information that accurately reflects the credit risk (credit strength) of the debtor company.

  Further, according to the credit information monitoring method of claim 4, the above-mentioned problem is that the credit information reflecting the credit risk of the registered company is obtained by performing communication between the management server computer and the terminal via the network. A credit information monitoring method for browsing on the terminal, wherein the terminal has a means for transmitting accounting data of the company to the management server computer, and performs a predetermined investigation procedure for the credit risk of the company An accountant-side terminal having means for transmitting a search procedure request to the management server computer. In the management server computer, accounting data created in a predetermined accounting period unit from the company-side terminal is included. An accounting data collection process for receiving and storing the credit information and receiving the investigation procedure request Based on the above, the survey procedure information for performing the survey procedure is transmitted to the accountant-side terminal, and the survey data created for each accounting period based on the survey procedure information is received as the credit information. Calculating a predetermined credit score reflecting the credit risk of the company based on at least one of the survey support step to be stored, the survey data, and the accounting data in accordance with a predetermined rating standard; A scoring process for recording as credit information, a browsing process for transmitting and displaying credit information of the latest accounting period among the credit information to the terminal based on reception of a browsing request transmitted from the terminal, the management In the server computer, the predetermined credit information including the history of the credit information is extracted based on the detailed browsing request transmitted from the terminal. The viewing details step to be displayed on the terminal, by performing, it is solved by Te.

  When configured in this manner, as described in claim 1, the credit risk of the registered company is confirmed by timely and continuously monitoring the credit information secured by the professional accountant. be able to. Further, by monitoring the history of credit information, it is possible to confirm changes in the credit risk of the company. Therefore, it is possible to measure the credit risk (creditworthiness) of a company in a timely and accurate manner without burdening the professional accountant with a large amount of compensation in a method different from the conventional audit / certification system.

Further, according to claim 5, in the survey support step, the professional accountant identification information included in the survey procedure request is added to the survey data created based on the survey procedure information, and the scoring is performed. In the process, it is determined whether the investigation support processing is completed or not completed for a predetermined accounting period divided by the accounting period unit, and the credit score is calculated due to the determination of completion, In the detailed browsing step, it is preferable that the survey data extracted based on the detailed browsing request is displayed on the terminal in association with the professional accountant identification information added to the survey data.
If comprised in this way, similarly to Claim 2, the credibility of investigation data can be confirmed more directly by professional accountant identification information. In addition, it is possible to determine whether or not the investigation procedure has been completed for each accounting period, and when it is completed, the scoring process can be performed in a timely manner. it can.

Further, according to the financing method described in claim 6, the above-mentioned problem is that the credit information monitoring method described in claim 4 or claim 5 is used to apply a predetermined loan condition to the loan target company. A loan credit information monitoring step for displaying the latest credit information of the loan target company on a terminal used by the person who executed the credit, and a credit score included in the latest credit information displayed by the loan credit information monitoring step and the current The current loan conditions are determined on the condition that the relationship with the applicable loan conditions conforms to the reference loan conditions associated with the credit score and is determined not to be met. The loan condition changing step of changing to a new loan condition that matches the reference loan condition is performed at regular intervals after the loan is executed.
According to such a financing method, the lender will measure changes in the credit risk (creditworthiness) of the company in a timely and accurate manner even after the loan has been executed, and apply loans according to the changes in the measured credit risk. You can change the conditions. As a result, the risk of deterioration in creditworthiness after the loan can be hedged, so that the loan can be executed without relying only on the collateral or the third party guarantee.

In addition, according to the securities transaction market operating method described in claim 7, the above-mentioned problem can be solved by the investor investing in the trading target company by the credit information monitoring method described in claim 4 or claim 5. This is solved by performing a securities transaction information disclosure step of displaying the latest credit information of the transaction target company on the terminal.
By such a method, the investor can continuously monitor the credit information of the trading target company whose credibility is guaranteed by the professional accountant as the securities transaction information from the user terminal. As a result, it is possible to conduct a securities transaction that reflects the credit risk (credit strength) of the target company in a timely manner.

In addition, according to the credit rating method described in claim 8, the above-mentioned problem is based on the latest credit score calculated by the credit information monitoring method described in claim 4 or claim 5. And performing a credit rating disclosure step of displaying the result of the credit rating on the terminal of the client company that requested the credit rating.
By such a method, the client company can display and use the credit rating result based on the latest credit rating secured by the professional accountant on the user terminal. In other words, it is possible to use a credit rating result that reflects the credit risk (creditworthiness) of a company in a timely and accurate manner.

Moreover, according to the operation method of the bond trading market described in claim 9, the above-mentioned problem is that the debtor company is connected to the terminal of the bond trading market participant by the credit information monitoring method according to claim 4 or claim 5. It is solved by performing a bond trading information disclosure process that displays the latest credit information.
In this way, a participant in the bond trading market can continuously monitor the credit information of the debtor company whose credibility is secured by the professional accountant as bond trading information from the user terminal. Thereby, it is possible to perform bond trading that reflects the credit risk (credit strength) of the debtor company in a timely manner.

Further, according to the investment fund composition method according to claim 10, the above-mentioned problem is to invest in a member of an investment fund or an investor terminal by the credit information monitoring method according to claim 4 or claim 5. This is solved by performing an investment information disclosure process that displays the latest credit information of the target company.
In this way, a participating partner or investor of an investment fund can continuously monitor, as investment information, credit information of an investment target company whose credibility is ensured by a professional accountant from a user terminal. Thereby, it is possible to make an investment reflecting the credit risk (credit strength) of the investment target company in a timely manner.

Further, according to the employment introduction method described in claim 11, the above-mentioned problem is the latest information of the recruiting company on the user terminal used by the job seeker by the credit information monitoring method described in claim 4 or claim 5. It is solved by performing a recruiting company information disclosure process for displaying the credit information of the client.
In this way, the job seeker can continuously monitor the latest credit information of the recruiting company whose credibility is ensured by the professional accountant from the user terminal. Therefore, the credit risk (creditworthiness) of the recruiting company can be measured in a timely and accurate manner.

Further, according to the sales method according to claim 12, the above-described problem is achieved by using the credit information monitoring method according to claim 4 or claim 5, to the terminal of the sales company that sells the product or service, the product or the The problem is solved by performing a supplier company information disclosure process for displaying the latest credit information of the supplier company that continuously purchases the service.
In this way, the selling company can continuously monitor the latest credit information of the purchasing company whose credibility is guaranteed by the professional accountant from the user terminal. Therefore, it is possible to measure the credit risk (credit strength) of the purchase company in a timely and accurate manner and use it as business information.

Further, according to the guarantee method described in claim 13, the above-mentioned problem can be guaranteed by applying a predetermined guarantee fee rate to the guarantee target company by the credit information monitoring method described in claim 4 or claim 5. Guarantee credit information monitoring step of displaying the latest credit information of the guarantee target company on the terminal of the executing person, the credit score included in the latest credit information displayed by the guarantee target credit information monitoring step, and the current application guarantee Judgment is made as to whether or not the relationship with the fee rate conforms to the predetermined standard guarantee fee rate associated with the credit rating, and the current applicable guarantee fee rate is The guarantee fee rate changing step for changing to a new guarantee fee rate that matches the reference guarantee fee rate is performed at regular intervals after the guarantee is executed.
According to this guarantee method, a financial institution or other person who guarantees measures changes in credit risk (creditworthiness) of individual companies in a timely and accurate manner after executing the guarantee, and changes in the measured credit risk. The applicable guarantee conditions can be changed according to the situation. As a result, the risk of deterioration of creditworthiness after the guarantee is executed can be hedged, and the guarantee can be executed without relying only on the collateral or the third party guarantee.

Further, according to the credit insurance method of claim 14, the above-mentioned problem is achieved by applying a predetermined insurance premium rate to the insured company by the credit information monitoring method of claim 4 or claim 5. Insurance credit information monitoring step of displaying the latest credit information of the insured company on the terminal used by the person who executed the credit, the credit score included in the latest credit information displayed by the insurance credit information monitoring step, and A determination is made as to whether or not the relationship with the current applicable premium rate conforms to a predetermined reference premium rate in association with the credit score, and the current An insurance premium rate changing step of changing the applied insurance premium rate to a new insurance premium rate that conforms to the reference insurance premium rate at regular intervals after the insurance has been executed. It is solved.
According to such a credit insurance method, a person who provides credit insurance, such as a financial institution, measures changes in credit risk (credit strength) of individual companies in a timely and accurate manner after the insurance is executed, and the measured credit risk. The applicable insurance premium rate can be changed according to changes in This makes it possible to hedge the risk of deterioration of creditworthiness after the insurance is executed, so that the credit insurance can be executed without relying only on the collateral or the third party guarantee.

As described above, the credit information monitoring system of the present invention, the credit information monitoring method, the loan method, the securities transaction market operation method, the credit rating method, the bond trading market operation method, the investment fund composition method, the occupation introduction method, and the sales According to the method, the guarantee method, and the credit insurance method, there are the following effects.
(B) It is possible to collect survey data created by a professional accountant and perform scoring processing based on the survey data. Therefore, the survey data and the credit score whose credibility is secured by the professional accountant can be accumulated as the credit information. In addition, the credibility of survey data can be confirmed more directly by using professional accountant identification information.

(B) Since a predetermined survey procedure is provided from the management server computer to the accountant's terminal, it is not necessary to spend a large amount of time on the survey data by the professional accountant. Therefore, the survey data can be obtained without burdening the professional accountant with a large fee. In addition, survey data with a clear definition and evaluation method can be collected.
(C) Accounting data, survey data, and credit score are created and acquired according to a predetermined accounting period unit. Accordingly, it is possible to handle credit information on an accounting period basis. And the latest credit information and the history of credit information can be displayed on a terminal as needed by a browsing request or a detailed browsing request from the terminal. In addition, it is determined whether or not the investigation procedure has been completed for each predetermined accounting period, and when completed, the grading process can be performed in a timely manner, so that the latest credit information is stored in the management server computer in a timely manner. be able to.

(D) Persons who provide loans, guarantees, or credit insurance, such as financial institutions, measure changes in credit risk (creditworthiness) of the borrowed company in a timely and accurate manner even after the execution of these loans. Applicable loan conditions, applicable guarantee conditions, and applicable insurance premium rates can be changed according to changes. This makes it possible to hedge the risk of deterioration of creditworthiness after executing loans, guarantees, and insurance, so that loans, guarantees, and credit insurance can be implemented without relying solely on collateral or third-party guarantees.
(E) Monitoring credit information whose credibility is guaranteed by professional accountants for each of the rating target company, transaction target company, debtor company, investment target company, recruiting company, and purchasing company from the user terminal. It is possible to measure changes in a company's credit risk (credit strength) in a timely and accurate manner, and use it as a credit rating, securities trading information, bond trading information, investment information, recruiting company information, and purchasing company information. Can do.

Embodiments of the present invention will be described below with reference to the drawings. Further, the arrangement, shape, and the like described below do not limit the present invention, and various modifications can be made in accordance with the spirit of the present invention.
1 to 17 are diagrams showing an embodiment of the present invention, and FIGS. 1 to 14 are monitoring screens displayed on a terminal of the credit information monitoring system of the present embodiment. FIG. 15 is an achievement score scoring sheet used for calculating a score as credit information. FIG. 16 is an explanatory diagram showing the overall configuration of the credit information monitoring system of the present embodiment. FIG. 17 is a flowchart showing a part of the processing (investigation and scoring) performed by the credit information monitoring method.

In the present invention, a creditor or a person entrusted by a creditor installs a management server on a communication network such as the Internet, and the accounting data processed by a loan target company in units of months or equivalent periods. Programmed surveys that allow creditors and professional accountants (tax accountants, certified public accountants, etc.) to continuously upload and monitor them, and provide professional accountants commissioned by creditors or companies Survey according to the procedure, record the survey results on the management server, and based on the accounting data processed by the company and the survey results, according to the program prepared in advance on the management server, the monthly unit or period equivalent or business In each fiscal year, the quality of the performance calculated mainly from the accounting data is scored (performance score), and the accounting data and professional accountant Score the quality of the accounting credibility calculated from the results (accounting credibility score), or score the quality of the corporate manager's death risk coverage calculated mainly from the professional accountant survey results (necessary security score) ) To provide credit information monitoring and credit risk scoring methods characterized by timely and accurate measurement of the degree and change of a company's credit risk.
The configuration for implementing the credit information monitoring and credit risk scoring method will be described below.

(Credit information monitoring method)
The system for performing the credit information monitoring method according to the present embodiment is a company (debtor) who raises funds (desired), a professional accountant such as a certified public accountant, tax accountant, audit corporation, etc. that conducts investigation / confirmation work to ensure authenticity. (Investigation supporter) and funding providers (creditors) of financial institutions etc., based on a management server computer connected to a communication network such as the Internet, the accounting data is monthly or equivalent period units Configured to share.

  This management server computer is installed on a communication network such as the Internet by a creditor or a person entrusted by a creditor (operator) and processed by a company (debtor) on a monthly basis or on a similar basis. Accounting data is uploaded. This accounting data and survey data created by taking account data into account are recorded, and such information can be continuously monitored by creditors and professional accountants (survey supporters).

The professional accountant (research assistant) entrusted by the fund supplier (creditor) or the company (debtor) will follow the programmed survey procedure provided by the management server computer to determine the performance and management status of the debtor company. Etc., and the data of the survey results are recorded on the management server computer.
Based on the accounting data processed by the company and the survey data created by the professional accountant, the credit score is calculated on a monthly basis or on a similar period basis or business year basis in accordance with a program prepared in advance on the management server computer. Is done. The credit score is (1) a performance score that is based mainly on the quality of the performance calculated from the accounting data, and (2) a quality score that is calculated mainly based on the accounting data and the survey results of professional accountants. (3) The required guarantee score that scored the quality of corporate managers' mortality guarantees calculated mainly from the results of surveys by professional accountants. The calculated credit score data is stored in the management server computer and can be monitored by the debtor, creditor, and professional accountant (survey supporter). In this way, the extent and change of a company's credit risk can be measured in a timely and accurate manner.

In this specification, the credit information is information including information on which the credit risk (creditworthiness) of the target company is reflected and the credibility is confirmed by a professional accountant. The credit information is transmitted from the management server computer to the terminal in response to a browsing request from the terminal, and can be monitored by the user.
The credit information includes, for example, at least one of the above-described credit score, that is, a performance score, a credibility score, and a required guarantee score. Further, the information used for calculating the credit score may include information reflecting the credibility of the credit score. Information that reflects the authenticity of the credit score includes, for example, occupational accounting entrusted by funders (creditors) or companies (debtors) in accordance with programmed research procedures provided by the management server computer. Information created by people (survey data) and accounting data disclosed by companies are included.

Since the survey data is created by a commissioned professional accountant, its credibility has been confirmed. For example, when the management server computer provides the search procedure by authenticating the authority of the professional accountant when providing the search procedure, all the survey data created is created by an authorized professional accountant. The credibility of survey data can be ensured. In addition, if identification information that identifies the professional accountant who is the creator is added to the created survey data, the user who monitors the survey data must confirm that the identification information of a trusted professional accountant is added. By confirming, the authenticity of the survey data can be confirmed.
Further, since the investigation procedure is programmed in advance, the investigation data created in accordance with this investigation procedure has a clear definition and evaluation method, and credibility is ensured in this respect as well.
Further, in the programmed research procedure, the survey data can be created based on the accounting data disclosed by the company. That is, it is possible to provide an investigation procedure that can be performed in a timely manner using the accounting data transmitted to the management server computer by a method such as uploading.

  Hereinafter, a search procedure and a credit score calculation method provided by the credit information monitoring system and the credit information monitoring method of the present embodiment will be described. A display screen for allowing the user to monitor accounting data, survey data, credit score, etc. recorded in the management server computer will be described. The configuration and function of the system for implementing the credit information monitoring system and the credit information monitoring method of the present embodiment will be described. In addition, the credit information monitoring system and credit information monitoring method of the present embodiment, credit method utilizing credit information, securities transaction market operation method, credit rating method, bond trading market operation method, investment fund management Various methods such as composition method, occupation introduction method, sales method, guarantee method, credit insurance method, etc. will be described.

one. Survey Procedure The programmed survey procedure provided from the management server computer to the terminal of the professional accountant is composed of all or part of the following items (1) to (11).
(1) Investigation procedure for invested personnel Monthly or equivalent period units when a professional accountant browses books and documentation related to personnel and labor management to be recorded and preserved by the company and questions the company manager and accounting / labor manager Survey the number of full-time officers, full-time employees, part-time employees, etc. Then, the result of investigation (number of people, etc.) is input to a predetermined investigation screen displayed on the terminal in accordance with the processing of the investigation support program to be described later, transmitted to the management server computer, and recorded as investigation data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.

(2) Management procedure for managers' necessary security A professional accountant will investigate the following items a to c by analyzing the total balance on the last day of the month or similar period and analyzing the insurance policy. Then, a survey result (amount of money, etc.) is input to a predetermined survey screen displayed on the terminal in accordance with the processing of the survey support program described later, transmitted to the management server computer, and recorded as survey data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.
a: Settlement funds (estimated cash-out amount from the start of liquidation due to management's death, etc. to the completion of liquidation (excluding expenditures corresponding to inherited funds))
b: Succession fund (Amount of death retirement benefits to be paid to the bereaved family or relatives due to the death of the management, etc., which is expected to be provided to the business succession family and to be a supporting asset for the credit)
c: Effective insurance contracts (life insurance contracts where companies are contractors and beneficiaries and managers are insured in the event of management death, etc. (Excluding cases where insurance premiums are not paid)

(3) Management Plan (Budget) Investigation Procedure The professional accountant will investigate the existence of a management plan (budget) for the fiscal year including the future month or a similar period unit. When the existence of a management plan (budget) is confirmed, the management server computer is entered by entering the survey results (controls based on the management plan, etc.) on a predetermined survey screen displayed on the terminal according to the processing of the survey support program described later. Sent to and recorded as survey data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.

(4) Procedures for investigating the balance of cash and major receivables and payables Occupational accountants attach cash to all or part of the following account items recorded in the total balance trial balance on the last day of the month or similar period. Whether there is something that proves the existence of the breakdown by analyzing and grasping the breakdown by management location and others by the destination and type, collating with books and evidence materials that the company records and stores In the predetermined survey screen displayed on the terminal according to the processing of the survey support program described later, the survey results are classified into four categories: complete presence, partial absence, unsearchable, and off-the-book presence for each account item. And input it to the management server computer and record it as survey data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.
Accounts include cash, checking account, savings deposit, time deposit, bills receivable, accounts receivable (accruals for completed construction), bills payable, accounts payable, accounts payable (excluding unfulfilled claims) Deposits, short-term borrowings, discount bills, endorsement bills, and long-term borrowings.

(5) Procedures for investigating important transactions (accounting procedures that are easy to use for decoration) About journals that correspond to any of the following conditions 1 to 4 among the journals in which the professional accountant is in the month or equivalent period unit Investigate whether there is anything that proves the existence of the transaction by browsing or collating the books and evidence materials that are recorded and stored by the company, and if there is a voucher-free transaction or a related party transaction Enter the survey results (number of additional records indicating that the transaction is a voucher-free transaction or affiliated party transaction in the journal information, and the amount of money) into the predetermined survey screen displayed on the terminal according to the processing of the survey support program Send to computer and record as survey data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.
Condition 1: An increase transaction of assets other than cash and (4) major receivables, with a certain amount (for example, 500,000) or more. Condition 2: A transaction other than (4) debt and capital reduction transactions. Amount of money over a certain amount (for example, 500,000) Condition 3: Transactions that generate sales and the counterpart account is other than cash and receivables Condition 4: Transactions that generate revenue other than sales and the counterpart account is cash Other than the above, the amount is more than a certain amount (for example, 500,000)

(6) Procedures for investigating delays in debt payments A professional accountant will investigate all or part of the following 1-7 debt delays on the last day of a month or similar period, and the amount of delay will be In some cases, the result of investigation (number of cases and total amount of delay) is input to a predetermined investigation screen displayed on the terminal in accordance with the processing of the investigation support program to be described later, transmitted to the management server computer, and recorded as investigation data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.
Debt 1: Corporation tax, consumption tax, business tax, inhabitant tax, withholding tax, property tax, etc. Debt 2: Social insurance premiums, employment insurance premiums, etc. that corporations should pay Debt 3: Public such as water supply, electricity, city gas Fees Debt 4: Borrowings from financial institutions and interest obligations Debt 5: Remuneration to professional accountants Debt 6: Purchase price obligations Debt 7: Salary obligations

(7) Procedure for investigating delays in the settlement of temporary payments If a professional accountant investigates the payment status of temporary payments on the last day of a month or similar period, and there are temporary payments that are not settled within a certain period from the A survey result (the number of cases and the total amount of settlement delay) is input to a predetermined survey screen displayed on the terminal in accordance with the processing of the survey support program to be described later, transmitted to the management server computer, and recorded as survey data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.

(8) Procedure for investigating the delay in the collection of accounts receivable When the professional accountant investigates the status of the collection delay in the accounts receivable on the last day of a month or similar period, and there are accounts receivable that are not paid by the deadline, A survey result (total amount of collection delay) is input to a predetermined survey screen displayed on the terminal in accordance with the processing of the survey support program to be described later, transmitted to the management server computer, and recorded as survey data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.

(9) Procedures for investigating the status of non-delivery bills Received by a professional accountant on a monthly basis or in a similar period unit by browsing books and evidence materials that are recorded and stored by companies and by questions to corporate managers and accounting managers Investigate whether bills have been rejected. If there is a non-delivered bill, investigate whether transfer accounting processing to the non-billed bill account is properly performed and display it on the terminal according to the processing of the survey support program described later. On the predetermined survey screen, the survey result (total amount of non-delivered bills generated and the amount not yet transferred to the non-billed bill account) is input and transmitted to the management server computer, and recorded as survey data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.

(10) Procedure for investigating the closing date If the professional accountant is the closing date of the company or the closing date of the same period, conduct a survey of all or part of Table 1 regarding the closing date of the company, If there is a fact that falls under a record requirement, the investigation result (corresponding fact) is input to the specified investigation screen displayed on the terminal according to the investigation support program processing described later, and sent to the management server computer for investigation. Record as data. Information such as the recorded date and occupation accountant name is automatically added to the recorded survey data.

(11) Declaration of completion of investigation When a professional accountant has completed a programmed investigation procedure in units of months or similar periods, the fact is recorded in accordance with the program provided by the management server computer, and the management server computer Automatically records the recorded date and the name of the professional accountant.
When the management server computer performs the process of declaring the survey completion, the score calculation process described below can be performed. The score is calculated by a process performed by a scoring program described later and recorded in a credit score database described later. The management server computer can perform a score calculation process in accordance with a predetermined schedule preliminarily programmed due to the declaration of the completion of the survey or on the condition of the declaration of the completion of the survey.

two. Next, the calculation method of (i) performance score, (ii) accounting credibility score, and (iii) required guarantee score will be described.
Each of the above scores is classified into a plurality of ranks according to the score criteria, and the management analysis values calculated based on a part of the accounting data and the survey data, and a predetermined score is given according to the rank, and the given score is Calculated by calculation.
(I) Calculation method of performance scores The accounting data recorded on the management server computer and the results of the investigating personnel investigation procedure described in (1) above (monthly or periodical or fiscal year unit) In this method, all or part of the following management analysis values are calculated, and a score standard is set for each range of each management analysis value, and the score is calculated by calculating the score of each management analysis value.
FIG. 15 shows a performance score scoring sheet used in this method. In this figure, each management analysis value with a score in the top column and item name in the left column is associated with the range of values of the management analysis value to which each score should be given. Yes. The performance score is calculated by adding the scores for each management analysis value.
The performance score scoring sheet is an example, and the ranking setting and the score value given according to the rank can be variously modified. In addition, the calculation is not limited to the total, and it may be considered that the calculation is performed with predetermined weighting for each item.
Management analysis values include: capital adequacy ratio, current ratio, current ratio, fixed ratio, fixed long-term compliance ratio, ordinary income ratio of sales, ordinary income ratio of total capital (annualized), added value per person (annualized), Sales growth rate (annualized), recurring profit growth rate (annualized), operating cash flow growth rate, debt repayment years (annualized), interest coverage ratio, debt-to-month ratio, cash-to-month ratio, Current account balance ratio, gross profit margin, receivable turnover period (days), inventory turnover period (days), purchase debt turnover period (days), etc. are used.

(Ii) Accounting credibility score calculation method Calculated by calculating all or a part of the following score a to score i items.
a: Score regarding early performance confirmation and its credibility The date of the completion of the survey explained in (11), the date recorded on the management server computer as the date of the completion of the survey, shall be the date of the performance determination on a monthly basis or similar period basis. The number of journal entries that correspond to the total number of journals derived from the number of days from the last day to the finalization of the business results, the number of journals that have been added, modified, or deleted from the performance confirmation date, or the accounting data recorded on the management server computer This is a method in which a scoring standard is set for a ratio of numbers, and a scoring is calculated in units of a month or a period equivalent to this or a unit of business year by all or a part of these calculations.
Specifically, as displayed on the score column in FIG. 5, for each month, for example, ranking is performed according to the number of days for achievement determination and the nonconformity rate, and for example, 0 points, 10 points, Scores of 15 and 25 can be given, and the average score for the year can be calculated as a credibility score.

b: Evaluation of management plan control The management plan (budget) was recorded from the start date of the management plan (budget) recorded on the management server computer based on the management plan (budget) survey procedure described in (3). Establish scoring standards for the number of days, the degree of difficulty calculated from comparison with accounting data for the previous period, or the degree of achievement calculated from comparison with accounting data for the month or equivalent period, and all or some of these It is a method of calculating a score by a month or a period unit equivalent to this or a business year unit by calculation.
Specifically, as shown on the right side of each item column in FIG. 6, for example, if it is a time rating, rank it according to the number of days from the beginning, and if it is an achievement score, rank according to the achievement ratio to the planned budget However, if it is a difficult score, it is ranked according to the ratio to the previous year's performance and is calculated by multiplying each of these scores.

c: Score on the balance of cash and major receivables and payables Completely present, partially absent for each account recorded in the management server computer based on the procedure for investigating the balance of cash and major receivables and payables described in (4) This is a method of determining the score standard for the four categories of non-surveyable and off-book presence, and calculating the score by month or period unit or business year unit based on all or part of these.
Specifically, as displayed on the right side of each item column of FIG. 7, for example, classification is made for each month and for each major account item, for example, complete existence, partial absence, or non-searchable. For example, they are calculated as 1 point, -1 point, and -2 points, respectively.
Accounts include cash, checking account, savings deposit, time deposit, bills receivable, accounts receivable (accruals for completed construction), bills payable, accounts payable, accounts payable (excluding unfulfilled claims) Deposits, short-term borrowings, discount bills, endorsement bills, and long-term borrowings.

d: Ratings related to important transactions Regarding the number or amount of voucher-free transactions or family-related transactions recorded in the management server computer based on the investigation procedure for important transactions (accounting process that is easy to use for decoration) explained in (5) This is a method in which a score standard is set, and a score is calculated on a monthly basis or on a period unit or business year basis based on all or part of these calculations.
Specifically, as shown on the right side of FIG. 8, for example, classification is performed based on the presence / absence of voucher-free transactions or family-related transactions, and the number of transactions is calculated as the average of each month.

e: Scores related to delays in debt payments Based on the procedure for investigating delays in debt payments described in (6), the criteria for the number or amount of late performance debts recorded in the management server computer shall be established, and all or This is a method of calculating a score by month or period unit or business year unit according to some calculations.
Specifically, as displayed on the right side of FIG. 9, for example, ranking is performed based on the total amount of delay, and for example, 0 points, −5 points, −10 points, −15 points, and −20 according to the ranks, respectively. The score is given and calculated as the average of each month.

f: Scores related to the delay in the settlement of temporary payments Based on the procedure for investigating the delay in the settlement of temporary payments described in (7), a rating standard is established for the number or amount of settlement delays recorded in the management server computer. This is a method of calculating a score in units of a month or a period equivalent to this or a unit of business year by the operation of the division.
Specifically, as displayed on the right side of FIG. 10, for example, ranking is performed according to the total amount of delay, and for example, 0 points, -2.5 points, and -5 points are given according to the ranks, Calculated as the average of each month.

g: Score on the collection delay of accounts receivable Based on the procedure for investigating the collection delay of accounts receivable explained in (8), the total collection delay recorded on the management server computer or the ratio to the sales amount or the accounts receivable balance calculated from the accounting data This is a method of calculating a score on a monthly basis or on a period unit or business year basis based on all or a part of these, by setting a standard for the score.
Specifically, as shown on the right side of FIG. 11, for example, ranking is performed according to the delay rate, and for example, 0 points, −2.5 points, −5 points, and −7.5 points according to the ranks, respectively. -10 points are given and calculated as the average of each month.

h: Scores regarding the status of non-delivery bills The criteria for the total amount of non-delivery bills recorded in the management server computer based on the procedure for investigating the status of non-delivery bills explained in (9) This is a method of calculating a score in units of a month or a period equivalent to this or a unit of business year by all or a part of these calculations.
Specifically, as displayed on the right side of FIG. 12, for example, classification is made according to the amount of occurrence and whether or not there is a transfer process to the non-delivery bill account, and is calculated as the average of each month.

i: Score at the time of settlement Recorded on the management server computer based on the investigation procedure for the settlement month explained in (10), the amount of collection delay of claims other than non-delivery bills, the amount of individual allowance for this, and the individual allowance for non-delivery bills This is a method of determining a score by setting all or a part of the score based on the set amount, the total accumulated depreciation shortage, or each suitability.
Specifically, as shown on the right side of each item column in FIG. 13, for example, the allowance ratio for allowance for doubtful accounts, the accumulated shortage of depreciation for insufficient depreciation, impairment accounting and retirement benefit obligations Are calculated according to the rank according to the presence or absence and the unclearness of the contents of the settlement.

(Iii) Calculation method of required guarantee score Regarding the guarantee ratio calculated by the combination of clearing funds, succession funds, and effective insurance contracts recorded in the management server computer based on the manager's required security investigation procedure described in (2) It is a method of calculating a score in units of a month or a period unit equivalent to this or a business year unit by setting a score standard.

three. Display screens FIG. 1 to FIG. 14 show data provided to each user (obligor, investigator, creditor) from the management server computer in the credit information monitoring system for executing the credit information monitoring method of the present embodiment. The display screen is shown.
FIG. 1 shows a screen (top menu) that is displayed first when the user logs in to the management server computer. When a predetermined column of the top menu is clicked, each of the detailed display screens as shown in FIGS. 2 to 14 can be displayed based on the processing of the monitoring program described later. Hereinafter, the display contents of the top menu screen and each screen will be described.

  As shown in FIG. 1, on the top menu screen, an “information box” and a “management support staff bulletin board” are provided at the upper left, a “Last Monthly Performance” column is provided below, and “Accounting” is displayed on the right. Column of “credibility score” and “necessary security score”. On the right-hand side, there are “Performance score”, “Accounting credibility score” and “Necessary security score” for the previous year.

First, the columns of “Information Box” and “Management Support Personnel Bulletin Board” will be described.
In the “Information Box” column, for example, a creditor or a person entrusted by a creditor (operator) selects information that would be useful to users (creditors, investigators, debtors). ,Post. Also, information provided by the user is posted in the “Management Support Personnel Bulletin Board” column. Thus, users can freely exchange information via the management server computer. These pieces of information can be displayed by the user by narrowing down only the information on the necessary area by the “Region switching” button.
In this way, the user can receive provision of useful information using the “information box” and the “management support staff bulletin board”. In addition, communication between users can be performed.

Next, the “Last Monthly Performance” column will be explained.
This column displays the monthly performance of the company (debtor) who is disclosing information to the logged-in user. The monthly performance data shown in this column is a list of monthly performance values that are effective for credit judgment, general monitoring of management status, management support and risk management policy review.
The displayed items are “sales”, “ordinary profit”, “cash flow”, “operating capital trend”, “employees”, “management alarm status”, “performance score”, and the like. These can be sorted and displayed in ascending order or descending order. In addition, if there is an abnormal value, it is displayed in red, so the presence of the abnormal value can be grasped at a glance and the display is easy to understand.

In addition, title information such as a company name is displayed on the left side of these items. When “company name” is clicked, the profile of the company is displayed. Further, the display color of “company name” can be displayed so that the classification of whether the company is a new destination or an information change destination can be identified. In addition, “execution destination”, “standby destination”, etc. displayed in “transaction category” indicate that “execution destination” has already been financed, and “standby destination” It shows that it is a company that wants.
The user sends a sort request from the terminal to the management server computer by clicking on the “Sort” display, and the display data is sorted and displayed based on the title information shown in the clicked column. Can do.

The monthly performance data shown in the “Last Monthly Performance” column is data based on the accounting data that the company (debtor) sent to the management server computer by uploading or the like and disclosed.
By clicking on the “completion month” column at the left end, the user can display more detailed monthly performance data as shown in FIG. 2 on the terminal screen. In FIG. 2, “Profit and Loss Comprehensive Analysis Table”, “Main Business Analysis Table”, “Cash Flow Statement”, “Second-Year Sales Annual Graph”, “Management Analysis Radar Chart”, and the like are displayed. In this figure, each data is displayed as a cumulative base display, but can be switched to a single month base display by clicking the display of “to single month base display”.

The total profit and loss analysis table shows sales, variable costs, marginal profit and marginal profit ratio, fixed costs, ordinary profit, and so on. In this table, for each item, the difference in the amount and the composition ratio with respect to the previous year and the difference in the actual value with respect to the budget are displayed so that the comparison with the actual value with the previous year and the budget can be easily performed.
In the column of the main management analysis table, the break-even point sales amount, the surplus amount, the number of days and balance of funds as the fund analysis, the deposit and loan ratio, etc. are displayed in comparison with the previous year.
In the column of the cash flow statement, sales, investment and financial cash flows, cash (equivalent) changes, balances, etc. are shown compared to the previous year.
In the management analysis radar chart, (i) Management analysis values explained in the column of calculation of performance scores, ie, management analysis values such as capital ratio, current ratio, current ratio, fixed ratio, etc. are arranged in the circumferential direction. This shows the ratio of the index to the standard value.
Further, in the “downloaded public document” column, a list of financial results-related materials and monthly materials that can be downloaded as PDF files is displayed. The financial results-related materials that can be downloaded here are materials for the current period, the previous period, and the previous period. Monthly materials are available for the current and previous term.

  “Discharged personnel” is data (survey data) as a result of a survey conducted by a professional accountant (survey supporter) in accordance with a survey support program provided from the management server computer. By clicking on the “Dropped Person” column, the user can display data as shown in FIG. 3 on the terminal screen. As a result, it is possible to confirm information on the number of officers and workers, compensation salary, and their history. In the rightmost column of this screen, the name of the professional accountant who conducted the investigation procedure as “Investigation Accountant” and the date and time when the investigation was conducted are displayed.

In the “performance score” column, the data of the score calculated by the method described in (i) the method of calculating the performance score is displayed. In addition, “Management alarm status” is a process that detects abnormal values for performance scores, credibility scores, and various management analysis values. ”Or“ None ”to automatically warn. Such abnormal value detection and automatic warning processing are performed by a monitoring program.
When the “management alarm status” and “performance score” columns are clicked, the user can display data as shown in FIG. 4 on the screen of the terminal. As a result, it is possible to confirm various management analysis values, performance scores, reliability scores, and their transitions that are the basis for the management alarm notification determination. That is, the history of credit information can be confirmed. The transition is for the last three months, but can be a different period. Further, as the business analysis value, the items shown in the column of (i) description of the method for calculating the performance score are used.

Next, the “Accounting credibility score” column will be described.
In this column, (ii) the scores a to i calculated by the method described in the column of the method for calculating the credibility score of accounting, that is, “early performance determination and its credibility”, “control by management plan”, “cash And the balance of major receivables and payables, “important transactions,” “delayed payment status,” “delayed payment of temporary deposits,” “delayed accounts receivable”, “occurrence of non-delivered bills” and “score at the time of settlement”. In addition, their total score is displayed.

  By clicking on each grade column, data as shown in FIGS. 5 to 13 can be displayed. With these displays, it is possible to confirm detailed contents such as accounting data, survey data, score criteria, each calculated value, etc. used for calculating each score item, and history data indicating the transition. That is, the detailed contents of the credit information and the history of the credit information can be confirmed.

  Specifically, when the “early achievement finalization and its credibility” column is clicked, the data shown in FIG. 5 is displayed. This makes it possible to check monthly data such as “Survey completion declaration date”, “Survey accountant”, “Results confirmation days”, “Total journal entries”, “Number of transactions after declaration”, “Nonconformity rate”, “Score”, etc. .

  When the “control by management plan” column is clicked, the data shown in FIG. 6 is displayed. By doing this, it is possible to confirm data such as “survey accountant”, “budget registration date”, “number of days”, “summary budget item”, “compared to previous year”, “difficult score”, “achievement ratio”, “achievement score”, “final score” it can.

  When the column of “Balance of cash and main receivables and payables” is clicked, the data shown in FIG. 7 is displayed. As a result, the monthly score for each account item, the average value of the monthly score, the data of the survey accountant, etc. can be confirmed.

  When the “important transaction” column is clicked, the data shown in FIG. 8 is displayed. As a result, monthly data such as “proper transaction”, “voucher-free transaction”, “survey accountant”, and “score” can be confirmed.

  Further, when the “debt payment delay status” column is clicked, the data shown in FIG. 9 is displayed. As a result, monthly data such as “amount of late payment at the end of month”, “survey accountant”, and “score” can be confirmed.

  In addition, when the “temporary payment settlement delay” column is clicked, the data shown in FIG. 10 is displayed. As a result, monthly data such as “monthly settlement delay amount”, “survey accountant”, and “score” can be confirmed.

  Also, when the column of “Receivable collection delay status” is clicked, the data shown in FIG. 11 is displayed. As a result, monthly data such as “end of month collection delay amount”, “delay rate”, “survey accountant”, and “score” can be confirmed.

  Also, when the column of “non-delivery bill occurrence status” is clicked, the data shown in FIG. 12 is displayed. As a result, monthly data such as “amount”, “survey accountant”, and “score” can be confirmed.

  When the “Financial Score” column is clicked, the data shown in FIG. 13 is displayed. This confirms the survey items, survey results, scores, and survey accountant data on “allowance for doubtful accounts”, “depreciation shortage”, “impairment accounting”, “retirement benefit obligations”, “clearness of financial statements”, etc. be able to.

  When the “necessary security score” column is clicked, the data shown in FIG. 14 is displayed. This confirms monthly data such as “settlement funds,” “succession funds,” “total required security,” “effective insurance contract,” “settlement fund satisfaction rate,” “necessary security satisfaction rate,” “total score,” “survey accountant” can do.

Four. Configuration and processing of credit information monitoring system (system configuration)
Next, the configuration of a credit information monitoring system for implementing this credit information monitoring and credit risk scoring method will be described.
As shown in FIG. 16, the credit information monitoring system S includes a management server computer 10, a debtor-side computer 20 used by a small and medium-sized company or a venture company receiving funds, and a guarantee of the authenticity of survey data. It is composed of a research supporter computer 30 used by a professional accountant (tax accountant, certified public accountant, etc.) who conducts survey / confirmation work, and a creditor computer 40 used by creditors such as financial institutions. Yes.
The management server computer 10 is configured to be able to transmit / receive data to / from the debtor computer 20 or the survey supporter computer 30 via the communication network I. The communication network I can be a communication network such as the Internet, a dedicated network, a LAN, or a combination thereof, and may be wired or wireless.

The management server computer 10 and the debtor computer 20 have an interface function capable of transmitting and receiving data in a predetermined format such as the XBML format used for the accounting data in order to transmit and receive the accounting data.
In addition, data can be transmitted / received via the communication line network I by uploading the data to a server, transmitting it attached to an e-mail, or transmitting / receiving it by FTP (File Transfer Protocol). Of course, the method may be used. At this time, the data may be transmitted after being encrypted on the transmission side and decrypted and processed on the reception side.

The management server computer 10 includes a storage unit capable of storing electronic information such as a CPU and HDD, a transmission / reception unit such as a modem, and the like. If necessary, a display unit such as a monitor, an input unit such as a mouse or a keyboard, an output unit that outputs data to a printer, an external storage device, or the like may be provided.
The accounting data output from the debtor computer 20 is transmitted to the management server computer 10 by, for example, uploading. This accounting data is data in a predetermined format such as the XBML format, and is stored in the storage unit.
The management server computer 10 may have a configuration having a plurality of functions in one computer device, or may have a configuration in which a separate computer is assigned to each function.

In the storage unit of the management server computer 10, a survey support program for performing the process described in the (survey procedure) column, a scoring program for performing the process described in the (score calculation method) column, and a browsing request from the terminal Various programs such as a monitoring program for displaying data including credit information on the terminal based on the above, and an accounting data collection program for receiving and storing accounting data received from the debtor computer 20 are stored. In addition to these, the storage unit can store programs having various functions provided to the user. For example, a program for providing an accounting function to the debtor computer 20 in accordance with an input from the debtor computer 20 can be stored.
The program may be divided into functions as described above, may be combined into one program, or may be divided as appropriate.

In addition, the storage unit includes accounting data transmitted from the debtor computer 20, survey data input by the survey support computer 30 according to the processing of the survey support program, and various scores calculated by the scoring program. Are stored.
For example, the storage unit stores various databases such as an accounting database, a survey database, and a credit score database. In the accounting database, accounting data transmitted from member companies (debtors) such as SMEs or venture companies receiving funds are registered. In the survey database, survey data created according to the survey procedure is registered. In the credit score database, various scores calculated by the scoring program processing are registered. In this system, information stored in these accounting database, survey database, and credit score database is treated as credit information.
In addition to the structure divided | segmented in such a unit, a database is good also as a structure divided | segmented suitably as one database combining these.

The storage unit also stores an authentication information table used when logging in to the management server computer 10 from the survey supporter computer 30 in order to create survey data according to the survey procedure provided by the present system. In this authentication information table, for example, ID information and a password issued in advance to a professional accountant (such as an accountant) are registered as authentication information.
In the authentication information table, identification information such as the name of the professional accountant who conducts the investigation procedure in this system and other related information can be registered in association with the ID information and the password. The professional accountant is a certified public accountant or tax accountant, for example. Information such as the registration number to be identified or the device identification code of the research assistant computer 30 used by the certified public accountant can be registered in association with authentication information such as ID information and password.

In addition, it is determined whether or not the information included in the authentication information table is included in the survey data input to the management server computer 10, and if it is included, the reliability of the survey data is ensured. It is also possible to perform processing such as determining that the information is registered and registering it in the survey database.
In addition, to the creditor or professional accountant (confirmation supporter) who uses this system, to which creditor or professional accountant the company (debtor) will disclose his / her credit information A disclosure information table in which information on whether or not is registered is stored. At the time of monitoring, credit information displayed on the top menu is extracted and displayed for the creditor who has logged in based on this disclosure information table.

The debtor-side computer 20 includes a CPU, an input unit such as a mouse and a keyboard, an output unit, a storage unit such as an HDD, a display unit such as a monitor, and a transmission / reception unit such as a modem.
In the debtor-side computer 20, each member company (debtor) creates accounting data using a desired accounting processing application. That is, the storage unit of the debtor computer 20 stores a program having an accounting function. This program can perform an output process of converting the accounting data into a predetermined format such as the XBML format and outputting the data via the output unit.
The storage unit stores accounting data created by the debtor-side computer 20 based on data input through the input unit.

The survey supporter computer 30 includes a CPU, an input unit such as a mouse and a keyboard, an output unit, a storage unit such as an HDD, a transmission / reception unit such as a modem, a display unit such as a monitor, and the like.
In the survey supporter computer 30, the professional accountant (survey supporter) performs input for starting the processing of the survey support program provided by the management server computer 10 described above, and an input screen for recording the survey result Is displayed on the display. Then, the survey supporter inputs data via the input unit according to the display on the input screen, and transmits the data to the management server computer 10.
The survey supporter computer 30 receives information from the management server computer 10 that the survey is possible and displays it on the screen.

(System processing: Accounting data collection)
Next, a process in which accounting data is created in the debtor computer 20, the accounting data is transmitted to the management server computer 10, and registered in the accounting database of the management server computer 10 will be described.
First, each company inputs or creates accounting data using the desired accounting processing application on the debtor side computer 20 as described above. This is usually done by a corporate accountant.
The input accounting data is converted into a predetermined format such as the XBML format, and transmitted from the debtor side computer 20 to the management server computer 10 via the communication network I by various methods such as uploading. .

The accounting data may be created by another terminal device, previously converted into a predetermined format, and transmitted to the debtor computer 20 via the communication line network I or the like. Moreover, you may input into the debtor side computer 20 using electronic information recording media, such as a magneto-optical disk.
Further, a program having an accounting process function is stored in the management server computer 10 instead of the debtor computer 20, and the management server computer 10 provides an accounting process function based on command input from the debtor computer 20. Alternatively, the created accounting data may be stored in the management server computer 10. That is, based on selection of a predetermined command or menu on the debtor computer 20, the CPU of the management server computer 10 performs a process of displaying a predetermined input screen on the debtor computer 20. The accounting staff may manually input the accounting data and send it to the management server computer 10.

The transmitted accounting data is received by the management server computer 10 and registered and managed in an accounting database provided in the management server computer 10. The data registered in the accounting database can be identified for each company, and can be identified for each accounting period and managed.
For example, the accounting database includes a company table in which identification information of the above-described SMEs or venture companies (debtors) receiving funding is registered. Each accounting data is associated with any identification information registered in this company table. In order to do this, only accounting data to which company identification information has been assigned in advance is received from the debtor computer, or the management server computer 10 adds the company identification information to the accounting data at the time of reception. Also good.

  For the accounting period, for example, specific information for specifying a date, a period, a processing date, and the like can be added to each item of each accounting data. Also, an identification unit that identifies a specific accounting unit, for example, a month or a period unit equivalent to it, a period unit according to the business content or item, and which accounting unit the accounting data belongs to Information can also be added to each accounting data. For example, such identification information may be added to the accounting data in the debtor side computer 20, or by transmitting the accounting data to the management server computer 10 after being divided into predetermined accounting periods. The identification information may be added to the transaction data received on the side.

In addition, it can also comprise so that the information regarding the creator of accounting data may be provided to the said accounting data. In this way, in the investigation process described later, it becomes clear to whom the investigation supporter should confirm the details of the accounting data, and at the same time, the responsibility can be clarified.
In addition to the creator of the accounting data, the creation date of the accounting data and other attached information related to the accounting data may be added.

(Process: Provision of survey procedures, collection of survey data)
Next, processing performed in this credit information monitoring will be described.
First, based on the work performed by the professional accountant entrusted by the operator, the survey procedure performed by transmitting and receiving data between the survey support computer 30 and the management server computer 10 and the survey data registration, This will be described with reference to the first half of the flowchart shown in FIG. This process is performed based on an investigation support program stored in the storage unit of the management server computer 10.

First, the professional accountant logs in to the management server computer 10 from the research supporter computer 30. At this time, the management server computer 10 identifies the professional accountant based on the information input at the time of login, and performs an authentication process as to whether or not the user has the authority to perform the investigation procedure (step S1).
For example, at the time of login, the professional accountant inputs an ID number and a password assigned in advance and transmits them to the management server computer 10. The management server computer 10 compares the received ID number and password with the information stored in the authentication information table in which the already issued ID number and password are registered. Then, it is determined whether the received ID number is registered in the authentication information table and the password matches the password corresponding to the ID number. If the received information matches the registered information (step S1: Yes), it is determined that the user has authority to conduct the investigation procedure, and the process proceeds to the next process.

On the other hand, if the received information does not match the registered information (step S1: No), it is determined that there is no authority to perform the investigation procedure, and the investigation supporter computer 30 displays that the authority is not authorized. The process is terminated.
The authentication may be performed by inputting and transmitting a certified public accountant's name, a certified public accountant registration number, and the like instead of the ID number and password. Alternatively, the device identification code of the research supporter computer 30 may be automatically transmitted to the management server computer 10 at the time of login. The information used for authentication may be any information other than this as long as it can authenticate the authority of the logged-in professional accountant.

If authorized in step S1, the professional accountant will be able to continue the investigation procedure and the process will continue. That is, the CPU of the management server computer 10 follows the processing of the above-described investigation support program. A process for displaying a survey screen for performing any one of the programmed survey procedures described in the item of the survey procedure on the survey supporter computer 30 is performed (steps S2 to S3).
For example, the professional accountant transmits a predetermined command from the survey supporter side computer 30 to the management server computer 10 and designates the survey procedure to be performed (step S2). Note that this command corresponds to a search procedure request of the present invention.

  In addition to the command input, the survey procedure request can be input from the menu screen. That is, in step S2, the CPU of the management server computer 10 may display a predetermined survey menu screen on the survey supporter computer 30 according to the processing of the survey support program, and may select a survey procedure to be performed. In the survey menu screen, for example, fields for inputting or selecting a company name, accounting period, survey procedure items, and the like can be provided. When the contents entered in these input fields are transmitted to the management server computer 10, the CPU of the management server computer 10 causes the investigation supporter computer 30 to display a predetermined investigation screen based on the input contents.

It is also possible to set a survey item or company in charge for each professional accountant and provide a survey menu screen according to the content of the survey. At that time, if a specific survey item is surveyed by a plurality of professional accountants, the reliability of the survey result of that item can be further improved. At this time, a viewer who performs monitoring, which will be described later, may be able to display a comparison of survey results by a plurality of professional accountants.
Also, at the time of login, it is determined whether the accounting data necessary for the investigative procedure that the logged-in professional accountant is to perform is already registered in the accounting database and can be confirmed. You may make it display the investigation screen of the investigation procedure in which the investigation procedure is not completed.

When a predetermined command is transmitted from the investigation supporter computer 30 to the management server computer 10 in step 2, the management server computer 10 investigates the investigation screen corresponding to the command based on the received command and the processing of the investigation support program. Processing to be displayed on the supporter computer 30 is performed (step S3).
In this survey screen, the professional accountant is: Each investigation is performed according to the contents of each investigation described in the items (1) to (11) of the investigation procedure, and the obtained investigation results are input to the investigation screen. Then, the research supporter computer 30 performs a process of transmitting the input data to the management server computer 10 (step S4). This survey screen corresponds to the survey procedure information of the present invention, but the display of the survey screen is merely an example, and the survey procedure can be provided by other methods besides this.
The management server computer 10 receives the survey result data transmitted in step S4 and performs a process of registering it in the survey database (step S5). Through the above processes, the survey data created by the professional accountant is registered in the survey database of the management server computer 10.

In step 5 of the above survey procedure, the management server computer 10 automatically adds the registered date and time data and the created professional accountant name data when registering the received survey result data as survey data. Perform the process. The professional accountant name data can be acquired, for example, based on the authentication information table described above, and the professional accountant name data registered in association with the ID and password authenticated at the time of login. The date and the name of the professional accountant can be displayed and confirmed when monitoring the registered survey data.
For example, if a professional accountant (1) conducts investigative personnel investigation procedures, the contents can be confirmed on the history display screen of the investigator investigation results shown in FIG. Are provided with display columns such as “executive” and “full-time employee”, and the data of the personnel obtained as a result of the survey are displayed. At the same time, in the “survey accountant” column at the right end, the automatically recorded date and time and the name of the professional accountant are displayed.
In this way, the professional accountant who conducted the investigation procedure can be confirmed in the monitoring.

In step S4, the survey result data input to the provided survey screen is as follows. As explained in the items (1) to (11) of the investigation procedure, browsing books and documents to be recorded and stored by companies, questions to company managers, business managers, and related parties of companies, etc. Created by.
Therefore, the professional accountant displays the corresponding data on the research assistant computer 30 if there is any book or material to be confirmed that is registered in the accounting database of the management server computer 10 as accounting data. Can be made. In this way, it is possible to easily create a survey result based on the accounting data disclosed by the company.

For example, the CPU of the management server computer 10 transmits a predetermined command for requesting confirmation of accounting data from the survey supporter computer 30 to the management server computer 10 and receives the command, and then the survey supporter computer 30 receives the command. A process for displaying a dialog screen for designating accounting data is performed at 30. Next, the CPU of the management server computer 10 extracts accounting data corresponding to the received contents (for example, company name, accounting period, accounting data items, etc.) based on the reception of the contents input on the dialog screen. Then, a process of transmitting or displaying the information on the research supporter computer 30 is performed.
Further, in step S3, the accounting data related to the investigation procedure to be performed in the future may be extracted from the accounting database, and the list may be displayed together with the investigation screen.

In addition, the management server computer 10 may transmit a notification urging the investigation procedure to the investigation supporter computer 30.
For example, the management server computer 10 checks whether or not the registration of the accounting data of accounting data for a predetermined period or predetermined items necessary for the investigating procedure has been completed. The management server computer 10 notifies the investigation supporter computer 30 that the procedure is possible.
In this way, the professional accountant can immediately grasp the completion of data input, and thus can quickly conduct the investigation procedure. As a result, the survey data is updated quickly, and the credit information is updated quickly. Accordingly, the creditor can always obtain the latest credit information about the company to be monitored.

(System processing: scoring)
Next, in the management server computer 10, a credit score is generated based on the survey data registered in the survey database by the above-described survey procedure, and the process of registering in the credit score database is referred to the latter half of the flowchart shown in FIG. While explaining.
When the steps up to S5 are executed and any investigation procedure is completed, the management server computer 10 determines whether or not all the investigation procedures to be performed by the professional accountant have been completed for the accounting period unit (step). S6). And when it determines with all the investigation procedures having been completed about the accounting period unit (step S6: Yes), based on the investigation data which became available by the completion of the investigation procedure, the score calculation method mentioned above The score described in the column is calculated and registered (step S7). If it is determined that there is a procedure that has not been completed for the accounting period unit (step S6: No), credit information generation / registration processing is not performed.

In step S7, the CPU of the management server computer 10 determines the performance score, credibility score, required guarantee score, and the like described in the section of (Score calculation method) based on the processing performed by the scoring program stored in the storage unit. Each score is calculated and the calculated score is registered in the credit score database. The registered credit information can be monitored in the following monitoring process.
In this way, the system can immediately check and grasp the completion of the survey procedure for each accounting period, and if all the survey procedures are completed, a credit score can be generated and registered immediately. Will be updated quickly. Accordingly, the creditor can always obtain the latest credit information about the company to be monitored.

(System processing: Monitoring processing)
Next, when a browsing request is transmitted from the creditor side computer 40 used by a creditor such as a financial institution to the management server computer 10 and data corresponding to the browsing request is displayed on the creditor side computer 40 by this system. The processing performed in (1) will be described.
Here, a case where the monitoring screen is displayed on the creditor-side computer 40 used by a creditor such as a financial institution will be described. However, the case where the monitoring screen is displayed on the debtor-side computer 20 or the survey supporter-side computer 30 is similarly performed. .
First, a creditor such as a financial institution logs in to the management server computer 10 from the creditor side computer 40. At this time, the management server computer 10 identifies the creditor based on the information input at the time of login, and performs an authentication process as to whether or not it has the authority to monitor the credit information.
This authentication process can be performed by inputting an ID number or a password in the same manner as the above-described authentication process of the investigation procedure. Of course, other methods may be used.

If it is determined that the user has monitoring authority after login, The top menu (see FIG. 1) at the time of login described in the item of the display screen is displayed on the display unit of the creditor side computer 40. The top menu displays the latest credit information extracted from each database among the credit information of debtors who have disclosed the credit information to the creditors who have logged in. This extraction can be performed based on the above-described disclosure information table, for example.
When a predetermined display item is clicked on the top menu screen, a detailed browsing request command corresponding to the clicked display item is transmitted from the creditor side computer 40 to the management server computer 10. Data corresponding to the received request is extracted by the monitoring program of the management server computer 10 and displayed on the creditor side computer 40.

For example, when the “necessary guarantee score” column is clicked, a detailed browsing request command corresponding to the display of “necessary guarantee score” is transmitted to the management server computer 10. Based on this, the history data of the required guarantee score and the survey data used for calculating the required guarantee are extracted. In addition, the information of the professional accountant who created the survey data is also extracted. The extracted information is displayed on the creditor side computer 40. The same applies to other display items.
That is, the above-mentioned three. The creditor can display and confirm various data as described in the column of the display screen on the creditor side computer 40 together with the history and related data.

The credit information monitoring system S configured as described above provides the following functions.
(B) For companies (obligors)
・ Accounting software function that can access the credit information monitoring system ・ Interface function that can access the credit information monitoring system in XBRL format from any accounting software is provided.
That is, in this system, the accounting data is transmitted from the management server computer 10 on the operator side of the system to the company terminal (debtor computer) via a general-purpose format such as the XBML format. Thus, companies do not need to use a specific accounting application to disclose accounting data to professional accountants or financial institutions with this system. In addition, when a creditor or professional accountant uses accounting data, there is no need to use a specific accounting processing application.

(B) For professional accountants (survey supporters) ・ Investigation / survey support function (audit support function) of accounting credibility
・ Survey results recording function ・ Receiving information useful for corporate support ・ Users will be able to share and communicate information on the credit information monitoring system.
That is, in this system, instead of a conventional audit procedure, a programmed survey such as a survey screen for creating survey data based on a survey support program stored in the management server computer 10 is used. Procedural information is provided to professional accountants. At this time, if necessary, the professional accountant can confirm the accounting data disclosed by the company in a timely manner and conduct the investigation procedure. Therefore, survey data with a clear definition and evaluation method can be transmitted to the management server computer in a timely manner without requiring a large amount of time spent by a professional accountant. The received survey data can be registered in the survey database and provided.
Further, in this system, an information box for receiving and displaying useful information for the user is provided on the top menu screen (monitoring screen) provided from the management server computer 10 to each user terminal. Users, such as investigators, survey supporters, and debtors, can freely exchange information via the management server computer.

(C) For financial institutions (creditors)
・ Functions that support efficient and effective monitoring of corporate information, accounting information (monthly or similar period-by-period performance and accounting credibility) and credit score information of SMEs (debtors) A function for receiving useful information and a function for allowing users to share and communicate information on the credit information monitoring system.
That is, in this system, as described in the above description of the monitoring process, a browsing request is transmitted from the creditor side computer 40 used by a creditor such as a financial institution to the management server computer 10 and the browsing request is responded. The credit information can be displayed on the creditor side computer 40. At this time, the latest credit information is displayed in a timely manner on the top menu screen provided from the management server computer 10 to each user's terminal, and by clicking a predetermined display item on the top menu screen, the history or Related data can be displayed efficiently.

Five. Credit information monitoring and credit risk scoring method utilization method The credit information monitoring and credit risk scoring method of the present invention can be utilized in the following manner.
(A) For companies (obligors)
・ Disclose the accounting data accounted for by accounting software to a professional accountant (research supporter) through a credit information monitoring system and receive a prescribed survey on the authenticity of accounting. ・ Performance on a monthly or similar period basis Agree to disclose to the financial institutions the information on the credibility of accounting and accounting, and the information obtained by rating them (hereinafter referred to as credit ratings) as credit information before and after the borrower. It is possible to use products (the loan interest rate changes in conjunction with the credit information provided) for own fund procurement.

(B) For professional accountants (survey assistants)
・ Investigation of accounting data disclosed by companies (debtors) based on prescribed procedures and recording the results through the credit information monitoring system ・ Information and users obtained from the credit information monitoring system Lending to the extent that it does not violate confidentiality obligations, based on information obtained through daily contact activities with the company, to be used for management innovation and management improvement support activities for companies (debtors) It is possible to collaborate with financial institutions (creditors).

(C) For financial institutions (creditors)
・ Credits such as changing the lending interest rate (see Tables 2 to 4) linked to the credit rating of the company (obligor) obtained from the credit information monitoring system, and reducing the guarantee obligation of the representative Develop force-linked loan products and actively provide loans to companies (debtors) that meet the conditions. After lending, use credit information obtained from the credit information monitoring system for monitoring.・ Proactively carry out management innovation and management improvement support activities in collaboration with contractor accountants at borrowers ・ Use the credit information monitoring system for monitoring the implementation of the rehabilitation plan with the understanding of the rehabilitation support company Can be done.
That is, the management server computer 10 of the above-described embodiment is managed by a loan business operator or a consignor, and the creditor-side computer 40 of the above-described embodiment is a lender-side computer used by the lender, and the survey support of the above-described embodiment The person-side computer 30 is used by a professional accountant entrusted by a loan business operator or a debtor. The debtor computer 20 is a loan target company computer used by the loan target company. Then, the loan target company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant uses the accounting data and the survey procedure provided from the survey support program stored in the management server computer 10. Then, the survey data of the loan target company is created, and when the survey procedure is completed, the management server computer 10 calculates a credit score. The lender can monitor these accounting data, survey data, and credit scores. And after carrying out the loan with respect to a loan object company, a credit score is measured for every fixed period by monitoring, and applicable loan conditions can be changed according to the credit score.

  In addition to the above, the credit information monitoring method of the present invention can be effectively utilized by the following method. Hereinafter, only differences from the credit information monitoring system S will be described, and other descriptions will be omitted.

(Securities trading market management method)
With respect to a trading object company, it is possible to disclose the investigative data and credit score based on the accounting data grasped by the credit information monitoring method of the present invention to the investor in a timely manner and manage the securities trading market.
That is, the management server computer 10 of the above embodiment is managed by an operator or a consignor of the securities trading market, and the creditor side computer 40 of the above embodiment is an investor side computer used by the investor. The supporter computer 30 is used by a professional accountant entrusted by an investee company. The debtor computer 20 is used by the investee company that receives the investment. Then, the investee company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant uses the accounting data and the survey procedure provided from the survey support program stored in the management server computer 10. When the investee company's survey data is created and the survey procedure is completed, the management server computer 10 calculates a credit score. An investor can receive disclosure of credit information of an investee company by monitoring these accounting data, survey data, and credit score.

(Credit rating method)
For the client company, the credit rating can be performed based on the survey data and the credit score based on the accounting data grasped by the credit information monitoring method of the present invention.
That is, the management server computer 10 of the above-described embodiment is managed by an operator or a consignor that provides a credit rating, and the requesting company side that uses the creditor-side computer 40 of the above-described embodiment to request the credit rating. The debtor computer 20 is used by a client company that receives a credit rating. Then, the client company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant uses the accounting data and the survey procedure provided from the survey support program stored in the management server computer 10. When the survey data of the requested company is created and the survey procedure is completed, the management server computer 10 performs a credit rating. The client company can receive the credit rating of the client company by monitoring these accounting data, survey data, and credit rating.

(How to operate the bond trading market)
With respect to the debtor company, it is possible to disclose the survey data based on the accounting data grasped by the credit information monitoring method of the present invention and the credit score to the participants in a timely manner and operate the bond trading market.
That is, the management server computer 10 of the above embodiment is managed by the bond trading market operator or consignor, and the creditor side computer 40 of the above embodiment is a participant computer used by a bond trading market participant. The research supporter side computer 30 of the embodiment is used by a professional accountant entrusted by an operator of the bond trading market. The debtor computer 20 is used by the debtor company. Then, the debtor company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant uses the accounting data and the survey procedure provided from the survey support program stored in the management server computer 10. When the survey data of the debtor company is created and the survey procedure is completed, the management server computer 10 calculates a credit score. Participants can receive the disclosure of credit information of debtor companies by monitoring these accounting data, survey data, and credit scores.

(Investment fund formation method)
With respect to an investment target company, it is possible to form an investment fund by disclosing timely survey data and credit score based on accounting data grasped by the credit information monitoring and credit risk scoring method of the present invention to participating members.
That is, the management server computer 10 of the above-described embodiment is managed by the investment fund operator or consignor, and the creditor-side computer 40 of the above-described embodiment is used by the participating partner or investor of the investment fund. The computer 30 on the research support side in the above embodiment is used by a professional accountant entrusted by an investment target company. The debtor computer 20 is an investment target company computer used by the investment target company. Then, the investment target company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant uses the accounting data and the survey procedure provided from the survey support program stored in the management server computer 10. When the survey data of the investment target company is created and the survey procedure is completed, the management server computer 10 calculates a credit score. Participating members or investors can receive the disclosure of the credit information of the investee companies by monitoring these accounting data, survey data, and credit scores.

(Occupation introduction method)
With respect to the recruiting company, it is possible to present the survey data and the credit score based on the accounting data grasped by the credit information monitoring method of the present invention to the job seeker in a timely manner and to introduce the occupation.
That is, the management server computer 10 of the above embodiment is managed by an operator or consignor of the job placement market, and the creditor side computer 40 of the above embodiment is used as a job seeker side computer used by a job seeker. The supporter computer 30 is used by a professional accountant commissioned by a recruiting company. The debtor computer 20 is a recruiting company computer used by the recruiting company. Then, the recruiting company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant uses the accounting data and the survey procedure provided from the survey support program stored in the management server computer 10. When the survey data of the recruiting company is created and the survey procedure is completed, the management server computer 10 calculates a credit score. The job seeker can receive the disclosure of the credit information of the recruiting company by monitoring these accounting data, survey data, and credit score.

(Sales method)
With respect to a purchasing company that continuously purchases goods and services, it is possible to disclose the survey data and credit score based on the accounting data grasped by the credit information monitoring method of the present invention to the sales company in a timely manner and sell it.
That is, the management server computer 10 of the above-described embodiment is managed by a sales market operator or a consignor, and the creditor-side computer 40 of the above-described embodiment is used as a sales company-side computer used by the selling company, and the survey support of the above-described embodiment is performed. The person side computer 30 is used by a professional accountant entrusted by the purchasing company. The debtor computer 20 is a purchasing company computer used by the purchasing company. Then, the purchasing company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant uses the accounting data and the survey procedure provided from the survey support program stored in the management server computer 10. When the survey data of the purchasing company is created and the survey procedure is completed, the management server computer 10 calculates a credit score. The sales company can receive the disclosure of the credit information of the purchasing company by monitoring these accounting data, survey data, and credit score.

(Guarantee method)
The relationship between the total or part of the credit score measured by the credit information monitoring method of the present invention and the applicable guarantee fee rate is clarified in advance, and after the guarantee for the company is executed, the credit score is measured at regular intervals, and the credit score is determined. A guarantee method to change the applicable guarantee fee rate accordingly can be performed.
That is, the management server computer 10 of the above embodiment is managed by a guarantee business operator or a consignor, and the creditor side computer 40 of the above embodiment is used as a guarantor side computer used by the guarantor. The person-side computer 30 is used by a guarantee business operator or a professional accountant entrusted by a guarantee target company. The debtor side computer 20 is a guarantee target company computer used by the guarantee target company. Then, the guarantee target company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant is based on the accounting procedure and the survey procedure provided from the survey support program stored in the management server computer 10. When the survey data of the company to be guaranteed is created and the survey procedure is completed, the management server computer 10 calculates a credit score. The guarantor can monitor these accounting data, survey data, and credit scores. Then, after executing the guarantee for the guarantee target company, it is possible to measure the credit score at regular intervals by monitoring, and to change the applied guarantee fee rate according to the credit score.

(Credit insurance method)
The relationship between all or part of the credit score measured by the credit information monitoring method of the present invention and the applicable insurance premium rate is clarified in advance, and after the credit insurance for the company is executed, the credit score is measured at regular intervals, and the credit score is measured. A credit insurance method that varies the applied insurance premium rate according to
That is, the management server computer 10 of the above-described embodiment is managed by an insurance business operator or a consignor, and the creditor-side computer 40 of the above-described embodiment is used as an insurer-side computer used by the insurer. The person-side computer 30 is used by an insurance business operator or a professional accountant entrusted by an insurance target company. The debtor computer 20 is an insured company computer used by the insured company. Then, the insured company uploads the accounting data to the management server computer 10 in the same manner as the debtor, and the professional accountant uses the accounting data and the survey procedure provided from the survey support program stored in the management server computer 10. When the survey data of the insurance target company is created and the survey procedure is completed, the management server computer 10 calculates a credit score. The insurer can monitor these accounting data, survey data, and credit scores. And after carrying out insurance with respect to the insured company, the credit score can be measured at regular intervals by monitoring, and the applied insurance premium rate can be changed according to the credit score.

It is explanatory drawing which shows the display screen (top menu) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is explanatory drawing which shows the display screen (detailed display) for monitoring the credit information which concerns on one Embodiment of this invention. It is a performance grade scoring sheet used for calculation of the grade concerning one embodiment of the present invention. It is explanatory drawing which shows the credit information monitoring system which concerns on one Embodiment of this invention. It is a flowchart which shows the process of the credit information monitoring system which concerns on one Embodiment of this invention.

Explanation of symbols

10 Management Server Computer 20 Debtor Computer 30 Survey Supporter Computer 40 Creditor Computer S Credit Information Monitoring System I Communication Network

Claims (14)

Credit information monitoring comprising a management server computer storing credit information reflecting credit risk of a registered company, and a terminal that communicates with the management server computer via a network and can browse the credit information A system,
The terminal includes means for transmitting a browsing request for browsing the credit information to the management server computer;
The terminal transmits to the management server computer a survey procedure request for performing a predetermined survey procedure on the credit risk of the company, the company terminal having means for transmitting the accounting data of the company to the management server computer An accountant-side terminal having means,
The management server computer is
Accounting data collection means for receiving accounting data created in units of accounting periods determined in advance from the company side terminal and storing it as the credit information;
The survey procedure information for performing the survey procedure is transmitted to the accountant-side terminal based on the reception of the survey procedure request, and the survey data created in the accounting period unit based on the survey procedure information is transmitted. Investigation support means for receiving and storing as the credit information;
A score that calculates a predetermined credit score reflecting the credit risk of the company based on at least one of the survey data and the accounting data in units of the accounting period according to a predetermined score standard and stores it as the credit information Means of
Based on the reception of the browsing request from the terminal, the credit information of the latest accounting period among the credit information is transmitted to the terminal for display, and the credit is based on the reception of the detailed browsing request from the terminal. A credit information monitoring system comprising: credit information monitoring means for extracting predetermined credit information including a history of information and displaying the credit information on the terminal. The survey support means performs a process of adding professional accountant identification information included in the survey procedure request to the survey data,
The scoring means determines whether the survey support processing is completed or not completed for a predetermined accounting period divided in units of the accounting period, and calculates the credit score due to the determination of completion. And
The credit information monitoring means displays the survey data extracted based on the detailed browsing request on the terminal in association with the professional accountant identification information added to the survey data. The credit information monitoring system described.   The credit score is classified into a plurality of ranks according to the score criteria, and a management analysis value calculated based on a part of the accounting data and the survey data, and a predetermined score is given according to the rank, A performance score calculated by calculating a score, the accounting data, and a part of the survey data are classified into a plurality of ranks according to the score criteria, and a predetermined credit score is assigned according to the rank, and the credit score is assigned. Credibility score calculated by computing, the coverage ratio calculated based on a part of the survey data is classified into a plurality of ranks according to the rating criteria, and a predetermined credit score is given according to the rank, The credit information monitoring system according to claim 1, further comprising: a required security score calculated by calculating the credit score. A credit information monitoring method for performing communication between a management server computer and a terminal via a network and browsing credit information reflecting a credit risk of a registered company on the terminal,
The terminal transmits to the management server computer a survey procedure request for performing a predetermined survey procedure on the credit risk of the company, the company terminal having means for transmitting the accounting data of the company to the management server computer An accountant-side terminal having means,
In the management server computer,
An accounting data collection step of receiving accounting data created in a predetermined accounting period unit from the company side terminal and storing it as the credit information;
The survey procedure information for performing the survey procedure is transmitted to the accountant-side terminal based on the reception of the survey procedure request, and the survey data created in the accounting period unit based on the survey procedure information is transmitted. A survey support process for receiving and storing the credit information;
A score for calculating a predetermined credit score reflecting the credit risk of the company based on at least one of the survey data and the accounting data in units of the accounting period according to a predetermined score standard and recording it as the credit information Conversion process,
Based on receiving the browsing request transmitted from the terminal, the browsing process of transmitting and displaying the credit information of the latest accounting period among the credit information to the terminal,
In the management server computer, performing a detailed browsing step of extracting predetermined credit information including a history of the credit information based on a detailed browsing request transmitted from the terminal and displaying the credit information on the terminal. Information monitoring method. In the survey support step, to the survey data created based on the survey procedure information, adding professional accountant identification information included in the survey procedure request,
In the scoring step, it is determined whether the survey support process is completed or not completed for a predetermined accounting period divided in units of the accounting period, and the credit score is calculated due to the determination of completion. And
The survey data extracted based on the detailed browsing request is displayed on the terminal in association with the professional accountant identification information added to the survey data in the detailed browsing step. Credit information monitoring method. According to the credit information monitoring method according to claim 4 or claim 5, the latest credit information of the loan target company is provided on a terminal used by a person who applies a predetermined loan condition to the loan target company and executes the loan. Creditor credit information monitoring process to be displayed,
Judgment whether or not the relationship between the credit score included in the latest credit information displayed by the loan credit information monitoring step and the current applicable loan condition matches the reference loan condition associated with the credit score A loan condition changing step for changing the current applicable loan condition to a new loan condition that matches the reference loan condition on the condition that it is determined that the loan does not match after the loan is executed. A financing method characterized by being performed at regular intervals.   6. A securities transaction information disclosure step of displaying the latest credit information of the transaction target company on a terminal of an investor who invests in the transaction target company by the credit information monitoring method according to claim 4 or 5. A securities trading market management method characterized by   The credit rating of the rating target company is performed based on the latest credit score calculated by the credit information monitoring method according to claim 4 or claim 5, and the credit rating of the requesting company is requested to the terminal of the requesting company. A credit rating method comprising performing a credit rating disclosure step of displaying a result.   6. Bond trading, characterized in that, by the credit information monitoring method according to claim 4 or 5, a bond trading information disclosure step of displaying the latest credit information of a debtor company on a terminal of a bond trading market participant is performed. How to operate the market.   An investment information disclosure step of displaying the latest credit information of an investment target company on a terminal of an investment fund participant or investor by the credit information monitoring method according to claim 4 or 5 is performed. Investment fund formation method.   A profession characterized by performing a job offer company information disclosure step of displaying the latest credit information of the job offer company on the user side terminal used by the job seeker by the credit information monitoring method according to claim 4 or claim 5. Introduction method.   According to the credit information monitoring method according to claim 4 or 5, the latest credit information of a purchase company that continuously purchases the product or service is displayed on a terminal of a sales company that sells the product or service. A sales method characterized by performing a supplier company information disclosure process. By the credit information monitoring method according to claim 4 or claim 5,
Guarantee credit information monitoring step of displaying the latest credit information of the guarantee target company on the terminal of the person who executed the guarantee by applying a predetermined guarantee fee rate to the guarantee target company,
Whether the relationship between the credit score included in the latest credit information displayed in the guarantee credit information monitoring step and the current applied guarantee fee rate conforms to a predetermined standard guarantee fee rate associated with the credit score The guarantee is executed on the condition that the current applied guarantee fee rate is changed to a new guarantee fee rate that conforms to the standard guarantee fee rate, on the condition that it is determined that it does not conform. A guarantee method characterized in that it is performed at regular intervals thereafter. By the credit information monitoring method according to claim 4 or claim 5,
Insurer credit information monitoring step of displaying the latest credit information of the insured company on the terminal used by a person who has executed insurance by applying a predetermined insurance premium rate to the insured company;
Whether or not the relationship between the credit rating included in the latest credit information displayed by the insurance credit information monitoring step and the current applicable premium rate matches a predetermined standard premium rate associated with the credit score The insurance executes a premium rate changing step of changing the current applied premium rate to a new premium rate that matches the reference premium rate, on the condition that it is determined that it does not match in the determination. A credit insurance method, which is performed at regular intervals after being executed.

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