REA Modeling Method Combined With the Ontology Engineering to Construct the System of Financial Ratio Analysis

• Main Authors: Lín, Lì Xiáng, 林立翔
• Other Authors: Wu, Hsu-Che
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/95211499553686419949

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === Financial ratios is a important tool for the investment decisions, credit decisions, critical analysis and management decision-making, however, the use of this tool need to have a certain level of expertise, but it’s not easy for non-financial background people. Even though it can resolve the problem for the lack of expertise through the expert system, but it implies the difficult of the expression of knowledge, and the answer may not fit the problem, and the system may have update and maintenance problem. For this reason, we use the REA modeling method, and combine with the Ontology Engineering to construct the system of financial ratio analysis in this research. We use five dimensions of financial power as a diagnostic basis for corporate financial structure. First, REA modeling method identify the relations between users and Five Forces for the financial dimensions of the financial ratios, then we use TOVE ontological engineering to establish the body of knowledge of financial ratios. Eventually, the body of knowledge of financial ratios ontology combines with JESS reasoning device, and we design a Java-base interface for presenting the result of the corporate financial structure diagnosis. Using REA modeling method can described more general and convenient manner the link between financial ratios knowledge and the users; and use ontological theory to establish a body of knowledge of financial ratios with a comprehensive body of knowledge and knowledge structure can strengthen the knowledge of financial ratios of expression and presentation. In addition, Jess reasoning can promote the use of devices of the system data analysis and implementation of efficient, and the friendly user interface can enhance the flexibility and convenience about the system when users operate in. Through this study, we develop a financial ratio analysis system which is for non-financial background people and is easy to understand, implement and maintain, to help users make relevant decision-making.