基于本体归集的全凭证域现金流量表制作模型设计

摘要

由于权责发生制会计分录会在转账中改变现金的最终实际流向,因此,有必要对全部的会计分录实施全凭证域现金流量分析.借助复式记账的借贷平衡结构和现金流量表本身的勾稽关系,设计建立“经营类、投资类、筹资类和汇率变动现金流量进出”模型和“经营活动产生现金流量净额与净利润间调整”模型,可以实现现金流量表及其附表项目的全部凭证直接法归集.在本体中间件理论及方法的支持下,能够通过表及其谓词演算的快速定义,实现现金流量表项目的归集,进而实现电算化操作,并能够随时查询和分析归集结果,从而能有效跟进企业经营业务的变化,实现对现金流量的控制运筹.%The conformation of cash flow table must be taken from all of vouchers because transferring accounting entries will change the final actual cash flow in the accrual. With the help of double-entry bookkeeping and cash flow structure, the model of cash flow turnover about "business, investment,financing and exchange rate changing" and the model of adjustment between "net income and net cash flows from business" were established,which can implement all the project in cash flow statement and its schedule from all of vouchers directly. With the theory and methods of ontology middleware, the conformation of cash flow statement is able to be quickly defined and operated by the table and its predicate calculus, and can be always checked or dissected to effectively follow up on business management in the control of cash flow.