建立證券策略評價模組分類標準於財務知識管理系統(FKMS©)

Securities Valuation Taxonomy Tree in Financial Knowledge Management System (FKMS©)

熊安柔(An-Jou Hsiung)

指導教授 ： 盧以詮

元智大學/資訊學院/資訊管理學系/碩士(2006年)

摘要

隨著知識的龐雜化，人類的需求不只限於如何搜尋擷取知識，還需要知識能被分享、交流、適當的保存下來，讓他人可重複利用學習以發揮知識本身的價值。本研究是為了讓FKMS©達到知識分享而做的必備工作，增加良好規劃的模組的分類標準。替經常用來衡量證券價值的評價模式做事前的定義與分類，建立其Metadata與Taxonomy，讓相關研究的應用程式註冊其上，記錄建立者過程，保留反覆實驗的驗證，讓知識分享給不同的使用者。
本研究的主要目的就是為了能達到知識分享而對「知識」所做的事先定義與分類。以研究評價模式為原始「知識」，對它們不斷定義、分類、歸納，而建立「證券策略評價模組」分類標準為知識管理系統Model Management(模式管理)的一個範例。主要為折現現金評價模式、相對評價模式、選擇權定價模式與財務比率。建構模型內容包含設計綱要、元素、屬性與分類標準樹。本研究建構方式雖然是應用EMM©的功能建立，但因為是建立分類標準，所以參考了XBRL的分類標準的建立方法。

關鍵字

FKMS&copy ； EMM&copy ； 模組管理 ； 分類標準 ； 知識管理

並列摘要

Since the blooming development of knowledge, what people demand is not only how to search and retrieve the knowledge that required but also shares it with others and properly stores it. It can maximize the value of knowledge.This research is to add the new Taxonomy which has been well planned, and it is the requirement of knowledge share for FKMS© as well.Create the definition and classification for valuation models which usually have been used for evaluate the securities value. Build the models` metadata and taxonomy in order to let users register applications on the taxonomy. It can record the processes of how building the research and share it to other users.
In order to achieve knowledge-sharing, the objective of this research is to define and classify knowledge beforehand.Regarding valuation model as the original knowledge, to define, classify and generalize it, and then build the securities valuation taxonomy as an example of the model management in FKMS©.It contains discounted cash flow model, relative valuation model, option pricing model and financial ratio. The model built by this research which contains schema, elements, attributes and taxonomy trees. Although the taxonomy was constructed by EMM©, it referenced the constructional method of XBRL taxonomy.

並列關鍵字

FKMS&copy ； EMM&copy ； Metadata Management ； Taxonomy ； knowledge management

參考文獻

[2]Yi-Chuan Lu, Hilary Cheng, Calvin Hsu, “FKMS: A Knowledge Management System with Financial Data Mining Embedded”, The 6th Joint Conference on Information Science (JCIS), 3, October 2002.

[4]Yi-Chuan Lu, Hilary Cheng, “An Ontology-based Data Mining Approach in a Financial Knowledge Management System“, Third International Workshop on E-Business (Web 2004), 12/2004, pp 215-221.

[5]Aswath Damodaran, “Damodaran on Valuation:Security Analysis for Investment and Corporate Finance”, 1996.

[6]Tom Copeland, Tim Koller, Jack Murrin, ”Valuation: Measuring and Managing the Value of Companies”, New York: Wilcy,1995.

[10]Black, Fischer, “How We Came Up with the Option Formula”, Journal of Portfolio Management, Vol.15, 1989 Winter, pp.4-8.