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

本文从收集会计数据和设计国际数据库的角度，对主要金融数据库NEEDS （Niholl Keizai Shimbun Inc.）、COMPUSTAT II （Standard & poor’s COMPUSTAT Service Inc.）、EXSTAT （Extel Statistical Sei,vice Inc.）和BILLION DOLLAR CLUB （United Nations）的特点和结构进行了研究。收集数据项目的特点表明，日本、美国和欧洲的数据可用性和会计政策不同。在设计一个国际数据库的情况下，我们指出以下指导方针：1。考虑到各国的信息披露需要，确定标准化的文件格式。制定识别公司会计和税务惯例的准则。提供关键代码，以便于参考集团组成公司的控股子公司关系，并分层存储数据。国际数据库应提高分析效率。我们正在计划建立能够比较各国企业的专家系统。”该系统有两种类型的数据库以及它们之间的接口。一个数据库存储原始数据和识别代码，如公司、行业、控股子公司和会计方法代码。另一个数据库是知识库，存储调整不同会计方法的规则。

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.