财会信息资源元数据标准的研究

Research on the Metadata Standard of financial accounting information resource

对大量的,非标准化的财会信息资源进行研究和挖掘,目前的技术关键是要建立财会信息资源的数据仓库,以便利用各种工具进行数据挖掘和分析研究。而数据仓库的建立,需要构建在财会信息领域的元数据规范,开发和应用财会信息资源领域的元数据标准。本文在简要介绍元数据相关概念的基础上,对国际上比较常用的元数据标准进行了深入探讨,并在研究财会信息资源特征的基础上,对如何开发财会信息资源元数据,提出了基于ISO11179和DublinCore框架的财会信息资源元数据开发方案,并对财会信息资源元数据的属性定义和管理等问题进行了探讨。

To study and to excavate the abundant and non-standardized financial accounting information resources,the essential technology at present is to set up the data warehouse of financial and accounting information resources,so as to take advantage of various tools for data mining and analysis.the establishment of data warehouse needs to form the Metadata norm in the field of financial accounting information in order to facilitate the searches and management of financial accounting resources.Thus,it is extremely necessary to develop and to apply the Metadata Standard in the field of financial accounting information resources.Based on the brief introduction of related concepts of Metadata,the paper conducted a deep discussion on some much more common Metadata Standards in the world,and then studied the characteristics of financial and accounting information resources.Moreover,the authors proposed a development scheme on the Metadata of financial accounting information resources,which is based on ISO11179 and the Dublin Core framework.Meanwhile,the authors also discussed the definition of attributes and management of Metadata on financial accounting information resources,etc.