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  本文選題：領(lǐng)域本體 + 創(chuàng)業(yè)板�。� 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：年度報告是投資者等利益相關(guān)者了解上市公司經(jīng)營情況的重要信息渠道，近年來報表之外的各種文字性補(bǔ)充說明和解釋愈來愈多，年度報告全文的厚度在不斷增加，其中文字性內(nèi)容的比例增加非常迅速。很多學(xué)者研究證明上市公司年報描述性信息具有較大的決策相關(guān)性，如何從大量的文字內(nèi)容中抽取價值相關(guān)信息是一個值得研究的問題。創(chuàng)業(yè)板市場作為我國的新生事物，為高新技術(shù)企業(yè)提供了很好的融資平臺，也為我國科技發(fā)展和技術(shù)創(chuàng)新提供了極大的支持。由于創(chuàng)業(yè)板自身的特點，其給投資者帶來高回報的同時也蘊藏著極大的風(fēng)險，創(chuàng)業(yè)板公司在其年報中披露了何種風(fēng)險、以何種方式披露風(fēng)險對投資者能否正確認(rèn)識公司風(fēng)險有著重要的影響。 本文設(shè)計了一種基于領(lǐng)域本體的創(chuàng)業(yè)板公司年報風(fēng)險信息抽取方法，首先梳理了以往學(xué)者的相關(guān)研究和理論，其次通過分析創(chuàng)業(yè)板公司年報風(fēng)險信息的文本特征和大量閱讀風(fēng)險領(lǐng)域相關(guān)材料，收集獲取風(fēng)險領(lǐng)域知識，設(shè)計出創(chuàng)業(yè)板公司年報風(fēng)險領(lǐng)域本體；并利用本體開發(fā)工具protégé實現(xiàn)風(fēng)險領(lǐng)域本體的構(gòu)建，設(shè)置本體概念間的關(guān)聯(lián)屬性，將生成的本體OWL文件存儲于本地磁盤中。然后在制定信息抽取規(guī)則的基礎(chǔ)上，使用基于Java的可擴(kuò)展系統(tǒng)開發(fā)平臺Eclipse實現(xiàn)創(chuàng)業(yè)板公司年報中披露的風(fēng)險類型的抽取、風(fēng)險量化信息以及風(fēng)險對策信息的識別，并對信息抽取結(jié)果進(jìn)行檢驗，通過計算準(zhǔn)確率和召回率綜合指數(shù)，，證明本文設(shè)計的信息抽取方法具有較好的性能。本文將會計學(xué)科與計算機(jī)技術(shù)、自然語言處理技術(shù)結(jié)合起來，為傳統(tǒng)會計研究提供了一個高效率的基礎(chǔ)數(shù)據(jù)處理工具。
[Abstract]:The annual report is an important information channel for investors and other stakeholders to understand the operating situation of listed companies. In recent years, there are more and more written supplementary explanations and explanations outside the financial statements, and the thickness of the full text of the annual report is increasing. Among them, the proportion of textual content increases very rapidly. Many scholars have proved that the descriptive information of annual report of listed companies has greater decision relevance. How to extract value related information from a large number of text content is a problem worth studying. As a new thing in China, the gem market provides a good financing platform for high-tech enterprises, and also provides a great support for the development of science and technology and technological innovation in China. Because of the characteristics of gem itself, it brings high returns to investors and also contains great risks. What kind of risks do gem companies disclose in their annual reports? How to disclose the risk has an important influence on the investors' understanding of the company's risk. This paper designs a method of extracting risk information of gem annual report based on domain ontology. First of all, it combs the relevant research and theory of previous scholars, secondly, through analyzing the text characteristics of risk information of gem annual report and reading a lot of relevant materials in risk domain, it collects and acquires risk domain knowledge. The risk domain ontology of gem annual report is designed, and the ontology of risk domain is constructed by using ontology development tool prot 茅 g 茅, and the relational attributes between ontology concepts are set up, and the generated ontology owl file is stored in the local disk. Then, based on the rules of information extraction, Eclipse, an extensible system development platform based on Java, is used to realize the risk type extraction, risk quantification information and risk countermeasure information identification, which are disclosed in the gem annual report. The results of information extraction are tested and the accuracy and recall index are calculated. It is proved that the information extraction method designed in this paper has good performance. This paper combines accounting science with computer technology and natural language processing technology, which provides a high efficiency basic data processing tool for traditional accounting research.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F232;F832.51

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本文編號：2008291