Research On The Industrial Accounting Statements System Based On The B/S Framework And Data Warehouse Construction

With the new demands of economic development for accounting informationization, it has already attracted the attentions of people in all circles that is how to through scientific and efficient means collect and use the Industrial Accounting Statement (IAS) data to control the operation and management situation of an enterprise, find the existing problems and predict the development of this enterprise.It will be an extremely wonderful solution that we combine the statements technology with the Data Warehousing (DW) technology, collect the IAS data by using the statements basing on the B/S framework and put the collected data into the DW. This can not only manage the IAS data but also make further research of these data and observe and analyze data from different dimensions and profiles.Chapter One: Put forward the problems, analyze the development at home and abroad and expound the tasks of this article.Chapter Two: Explain the principal rationales that serve as the theoretical bases of this article, such as: network structure, software hierarchy, XBRL, Data Warehousing and so on.Chapter Three: From the management perspective, study the framework design of IAS, the operational logic of the Accounting Statements (AS), the input and output of XBRL and the database design. Make out a universal organization structure model for one kind of industry, in which every organization entity becomes an abstract element of the organization framework. As the links among various elements are separate with every element, the definitions of connections among elements will be more flexible. In this chapter the author provides a model for the definition of AS form, in which the format and the structure of AS are separated with the data so that the whole structure of an AS becomes clearer and the definition becomes more flexible. All of these meets the complicated needs of different types of enterprises.Introduce the XBRL into the IAS system and provide examples of the XBRL input and output;Chapter Four: Take the DW modeling as the main line and research from the overall design of IAS, model design and the creation of the multi-dimensional data set, and eventually build the IAS DW. Design the model of the IAS DW by introducing the"Snowflake Form"model, which is a great breakthrough comparing with the traditional"Star Form"one. By using the multi-fact-table, absorb the IAS data and the Financial Analysis Index data according to the respective themes, which ground the foundation for the breakthroughs during the following research in traditional financial analysis methods. Adopting the multi-granularity division strategy makes the data organization of DW more flexible.Chapter Five: Case study. Take a typical industrial group as an example to realize the previous design, including the realization of the IAS to the DW construction and write the programmer codes about nearly 20,000 lines.Chapter Six: Summary. Make prospect of this article.