企业会计核算领域中的信息本体研究

A Study on Information Ontology in Enterprises' Accounting Domain

一个共享的会计信息本体可以清晰会计领域的知识结构,促进企业会计数据共享和互操作,并为智能会计信息系统和领域语义网络构建打下基础。该文在分析了计算机领域中本体的概念、作用和开发方法的基础上,对企业会计核算领域中的信息本体进行了研究,最后给出了基于本体的会计信息查询的实现框架。

The sharable accounting information Ontology can clear the knowledge structure of accounting domain,promote the enterprises' accounting data share & interoperability,and build the foundation for intelligence accounting information system and the engineering of domain semantic network.This paper researches information Ontology in accounting domain after analysing the conception,function,and development methods about Ontology in computer field.Finally the paper proposes the implementation framework of enterprises' accounting information query based on Ontology.