Research on design and implementation of corporate financial information database

企业财务信息数据库设计与实现研究

• 批准号: 13630171
• 负责人: TSUJI Masao
• 金额: $ 2.24万
• 依托单位: Waseda University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2001
• 资助国家: 日本
• 起止时间: 2001 至 2002
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-13630171/
• 关键词: Financial Data; Financial Database; Financial Statement Analysis; Accounting Analysis; Corporate Analysis; XML; XBRL; Semantic Web; 企業財務情報; データベース; NEEDS; インターフェース; セマンティックス

In the first year, we compared "Nikkei NEEDS Database" with "Standards & Poor's Research Insight", in its contents, usage, and usability. Nikkei NEEDS database has a relatively simple interface, with its search criteria limited to some important variables. Research Insight offers a variety of methods, and its search method is categorized with customers' purposes. They offer a "portal", featuring four types of search methods: (1) research, (2) report, (3) graph, and (4) company information. In the meanwhile, we studied the theoretical background of implementation. In the implementation phase, we have to remind the usability. Usability consists of interface and semantics. We adopted XML technology and Relational Database Management System to solve these two challenges. In expressing accounting data with XML, we have to analyze account items carefully. We broke Nikkei NEEDS financial file data into tree structure.In the second year, we deployed accounting items into XBRL (Extensive Business Reporting Language) and put those data into the relational database. We also implemented necessary interface (front-end) for this database, and offered to the users at Waseda University.Performance of this database is quite fast. Usual usage, such as searching 10 variables for 2,000 companies ends within 10 seconds. We also used this system for several empirical studies. We are continuing to work to improve the system with the feed back from users.

在第一年，我们比较了“日经NEEDS数据库”和“标准普尔研究洞察”的内容，使用和可用性。日经NEEDS数据库的界面相对简单，其搜索标准仅限于一些重要变量。Research Insight提供多种方法，其搜索方法根据客户的目的进行分类。他们提供了一个“门户”，具有四种类型的搜索方法：（1）研究，（2）报告，（3）图表和（4）公司信息。同时，对实施的理论背景进行了研究。在实施阶段，我们要提醒的是可用性。可用性包括接口和语义。我们采用XML技术和关系数据库管理系统来解决这两个挑战。在用XML表示会计数据时，必须对会计科目进行仔细的分析.我们将日经NEEDS的财务文件数据分解为树形结构。第二年，我们将会计项目部署到XBRL（扩展商业报告语言）中，并将这些数据放入关系数据库中。我们还实现了该数据库的必要接口（前端），并提供给早稻田大学的用户，该数据库的性能相当快。简单的使用，例如搜索2,000家公司的10个变量，在10秒内结束。我们也使用这个系统进行了一些实证研究。我们正在继续努力，以改善系统的反馈，从用户。

项目成果

辻 正雄: "連結決算に係る新基準の経営および資本市場への影響"企業会計. 第55巻第3号. 4-12 (2003)

Masao Tsuji：“合并财务报表新准则对管理和资本市场的影响”《企业会计》第 55 卷，第 3. 4-12 期（2003 年）。

Oshika, Tomoki: "Valuation for IPO Companies: Cosi Inc."MNC Communications. Vol. 5. (2003)

Oshika, Tomoki：“IPO 公司的估值：Cosi Inc.”MNC Communications。

Hah, Eitoku: "An Empirical Study on Cash Flow Information"Modern Accounting Research. 45-54 (2002)

哈，Eitoku：“现金流量信息的实证研究”现代会计研究。

大鹿 智基: "Valuation for IPO Companies : Cosi Inc."MNC Communications (MNCのホームページ上に展開). 5. (2003)

Tomoki Oshika：“IPO 公司的估值：Cosi Inc.”（部署在 MNC 主页上）5. (2003)。

Tsuji, Masao: "An Effect of New Standard for Consolidated Accounting on Management and Capital Market"Kigyou Kaikei. Vol. 55, No. 3. 4-12 (2003)

Tsuji Masao：“合并会计新标准对管理和资本市场的影响”Kigyou Kaikei。