企业经营系统的对象模型──资金流模型
THE OBJECT MODEL OF BUSINESS MANAGEMENT──FUND FLOW MODEL
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摘要: 本文阐述了大型工业企业综合自动化系统体系结构中经营管理层的对象模型（资金流模型）．首先论述了该模型在自动化体系结构中的地位和作用，然后分析了企业生产经营过程中发生的资金流，提出用借贷流程图方法表达资金流模型，并将这一方法与国际通用的借贷记帐法相联系，从而揭示了资金流模型与会计核算的内在联系．本文还对企业生产与经营活动的几个主要过程用借贷流程图进行了细化描述．Abstract: This paper describes the object model of business management for large scale industrial enterprises. The model' s place and role in the automation system architecture is diseussed and the fund flow occurred in the produetion and business process is analysed.We propose a Borrow-Lend Flow Chart(DCFC)to describe the fund flow model.The linkage between BLFC and borrow-lend account is also discussed. At last,we establish some fund flow sub-models using BLFC method.
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