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题名:
通用财务分析器的设计与实现
作者: 刘瑶
答辩日期: 1999
导师: 孙玉芳 ; 左春
专业: 计算机软件与理论
授予单位: 中国科学院软件研究所
授予地点: 中国科学院软件研究所
学位: 硕士
关键词: 钻取 ; 切片 ; 漂移 ; 科目 ; 灵活粒度 ; 分析树
摘要: 目前我国财务会计领域的会计电算化已逐步普及,发展势头很好,很多企业都实现了以计算机系统代替手工进行核算,但是一般都还不能用计算机进行财务分析,即使有财务分析也仅是简单的生成一些务报表而已。OLAP(OnLine Analytical Processing, 联机分析处理)技术是近来新兴的一门软件技术,专门设计用于支持复杂的分析操作,侧重于对决策人员和高层管理人员的决策支持可以应分析人员要求快速、灵活地进行大数据量的复杂查询处理,并以一种直观易懂的形式将查询结果提供给决策人员。本文主要是阐述如何用OLAP技术实现财务分析系统。首先介绍了财务和OLAP的一些基本知识和概念。然后通过分析财务分析的需求指出直接用OLAP超立方体模型实现财务分析存在的问题和局限性。通过分析这些存在的问题和局限性,对OLAP分析模型进行了扩展,允许存在一个特殊维,该维的粒度结构不再是简单的线性结构,而可以是多叉树的结构。同时提出了灵活粒度和分析树的概念。灵活粒度是指某一维的粒度结构在分析过程中根据一些取值的变化而相应地变化,以适应帐务分析的需求,减少数据冗余。分析树是一种枚举树,变量成为树结点的一种属性,不同的结点可以描述不同的变量,分析树结点的变量值可以来源于数据库,也可以是子结点复合计算的结果。文中还具体说明了实现方法和实现结果,最后提出了本系统将来发展方向。另外,由于报表分析是财务分析的一个重要组成部分,报表数据也是进一步分析的基础,因此在文中还介绍了一个通用报表生成工具的设计与实现。
英文摘要: Now the Electronic Data Processing Accounting is becoming more and more popular in the financial accounting area in China, and more and more enterprises use computers to handle their financial information. But most of the financial software they use can't work as an efficient analyzer, if there were any, it mostly like to be a simple report tool which is used to generate some analytic reports. OnLine Analytical Processing (OLAP) is the analytical tool of Decision Support System(DSS). It enables users to design multidimensional data analytical models themselves according to their needs. Users can observe their data with multiple angle, and reach some useful decision. In this article, we introduce the OLAP into accounting analysis area. It makes the Financial analysis become more than analytic reports. it enables users have all the OLAP operations to help them to get decision. First we introduce the basic knowledge of financial accounting and OLAP. Then we analysis the requirement of financial analysis, and the make us realize that there are some problems and restrictions in straightly using the OLAP model in financial analysis. So we have to expand the model. We put forward two new conceptions: variable granularity and analysis tree. Variable granularity makes the granularity structure more like a tree, not simply linearity. Analysis tree is make of enumerate node, and the value of the node may come from both database and the computing result of sub tree's nodes. At the end of this article, we give both the method to apply the expended model and the result. Finally the further development direction is advanced. Since the report is a very important part in financial system and report data are the base of further analysis, so we also introduce a General Report Generation Tool before the financial analysis system.
内容类型: 学位论文
URI标识: http://ir.iscas.ac.cn/handle/311060/5628
Appears in Collections:中科院软件所图书馆_早期

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Recommended Citation:
刘瑶. 通用财务分析器的设计与实现[D]. 中国科学院软件研究所. 中国科学院软件研究所. 1999-01-01.
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