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An international Comparative Study of Financial Database - Basic Design of International Database -

金融数据库的国际比较研究-国际数据库的基本设计-

基本信息

批准号：
63450086
负责人：
OYACHI Hiroshi
金额：
$ 2.5万
依托单位：
Aoyama Gakuin University
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (B)
财政年份：
1988
资助国家：
日本
起止时间：
1988 至 1989
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-63450086/
关键词：
financial database corporate analysis financial statements 財努データベース財努諸表

项目摘要

This research investigates the features and structures concerning major financial databases, NEEDS (Niholl Keizai Shimbun Inc.), COMPUSTAT II (Standard & Poors' Compustat Service Inc.), EXSTAT (Extel Statistical Sei,vice Inc.) and BILLION DOLLAR CLUB (United Nations), From the view point of gathering accounting data and designing an international database.The feature of collected data item shows that data availability and accounting policies are different in Japan, United States and Europe. In the case of designing an international database, we point out the following guidelines:1. determining standardized file formats in consideration of the disclosure needs of each nations.2. developing codes which identify accounting and tax practices of companies.3. giving key code for easy reference to the holding subsidiary relationship of constituent companies of a group, and storing data hierarchically.International databases should provide efficiency in analysis. We are planning an expert system which can compare companies among nations. This system has two types of databases and an interface between them. One database stores original figures and identification codes such as company, industry, holding-subsidiary, and accounting method codes Another is a knowledge database, storing rules which adjust different accounting methods.

本研究探讨主要金融资料库NEEDS（Niholl Keizai Shimbun Inc.）标准普尔计算机统计服务公司（Standard & Poors' Compustat Service Inc.），EXSTAT（Extel Statistical Sei，Vice Inc.）和亿万美元俱乐部（联合国），从收集会计数据和设计国际数据库的角度出发，所收集的数据项目的特点表明，日本、美国和欧洲的数据可获得性和会计政策是不同的。在设计国际数据库的情况下，我们指出以下指导方针：1。根据各国的公开需要，确定标准化的文件格式.制定守则，确定公司的会计和税务做法。提供关键代码，便于查询集团各成员公司的控股子公司关系，并将数据分层存储，国际数据库应提供分析效率。我们正在计划一个专家系统，可以比较各国的公司。该系统有两种类型的数据库和它们之间的接口。一个数据库存储原始数字和识别代码，如公司，行业，控股子公司，会计方法代码另一个是知识库，存储规则，调整不同的会计方法。