CAJ | 학술논문

传统的财务报表分析专家系统运作模式存在过于僵化、缺乏弹性与自我学习能力、产生的结果难以涵盖所有情况等问题，针对以上问题对传统的财务报表分析专家系统进行改进，在知识表达方式上采用框架式以及本体论知识表达法取代传统的规则式知识表达法；知识框架规则采用模糊逻辑表达式，有效处理决策环境中的不确定性；在知识库完整性方面增加了知识库扩充机制。介绍了系统的设计思想和实现机制，对系统进行了绩效评估和知识库评估，验证了在导入模糊逻辑以及本体论后，能够有效地增加系统执行效率，降低知识库建立与维护的复杂度。
전통적재무보표분석전가계통운작모식존재과우강화、결핍탄성여자아학습능력、산생적결과난이함개소유정황등문제，침대이상문제대전통적재무보표분석전가계통진행개진，재지식표체방식상채용광가식이급본체론지식표체법취대전통적규칙식지식표체법；지식광가규칙채용모호라집표체식，유효처리결책배경중적불학정성；재지식고완정성방면증가료지식고확충궤제。개소료계통적설계사상화실현궤제，대계통진행료적효평고화지식고평고，험증료재도입모호라집이급본체론후，능구유효지증가계통집행효솔，강저지식고건립여유호적복잡도。
The traditional financial statement analyzing expert system has the disadvantages of lacking flexibility,self-learning,domain knowledge presenting and sufficient outputs. Aiming at the above-mentioned problems,improve the traditional financial statement expert system. The frame type and ontology knowledge representation method in knowledge expression is used to replace the traditional rules of knowledge expression method. The fuzzy logical expression is used in knowledge rule framework,effectively dealing with uncertainty in decision-making environment. In the knowledge base completeness add the knowledge base expansion mechanism. Introduce the design thoughts and implementation of the system and evaluate the performance and knowledge base. Results demonstrate the validity of the fuzzy logic and ontology which enhances system efficiency and reduces development and maintenance complexity.