Accounting subject balance information query method and device

The invention discloses an accounting subject balance information query method and device, and the method comprises the steps: obtaining an accounting subject balance query request of a target business; querying a corresponding accounting subject factor rule from a pre-constructed accounting subject factor rule set according to the accounting subject balance query request of the target service; analyzing the inquired accounting subject element rule, and generating an inquiry program which can be executed by the account accounting system; and screening the accounting subject balance based on the generated query program to obtain the accounting subject balance requested to be queried by the accounting subject balance query request. According to the invention, the accounting subject element rule set containing a plurality of accounting subject element rules is constructed for different business scene requirements, and the accounting subject query interface can be flexibly configured to achieve the purpose of acc