中文摘要：

本体是共享概念模型的明确的形式化规范说明,强调相关领域的本质概念及其之间的联系。因此,标准化的财务管理知识表示可以帮助财务管理领域与其他领域专家进行沟通与协作,为机器与机器之间的互操作提供一种＂语言＂,从而消除理解上的障碍,为知识的共享与重用扫清道路。介绍本体的基础知识,给出财务管理领域的核心概念。最后,基于上述理论和方法,详细分析了财务管理领域的本体,并利用Protege构建财务管理领域本体。

英文摘要：

Ontology is a formal,explicit specification of a shared conceptualisation,emphasizing essential concepts of relative domains and relations among them.Therefore,standardized knowledge representation of financial management can help experts in financial management domain and in other domains to conduct communication and cooperation each other,and also provide a sort of ＂language＂ for interoperation between the machines.Thus,the way is cleared for knowledge being shared and reused without obstacles of understanding.First,this paper presents the basic knowledge of ontology.Then,the core concepts in financial management domain are given.Finally,based on the above theories and methods,the ontology of financial management domain is analyzed in detail and is constructed by employing Protege.