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首页> 外文会议>System Dynamics Society International Conference; 20060723-27; Nijmegen(NL) >The Financial Accounting Model from a System Dynamics' Perspective
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The Financial Accounting Model from a System Dynamics' Perspective

机译：系统动力学视角下的财务会计模型

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摘要

This paper explores the foundation of the financial accounting model. We examine the properties of the accounting equation as the principal algorithm for the design and the development of a System Dynamics model. Key to the perspective is the foundational requirement that resolves the temporal conflict that resides in a stock and flow model. Through formal analysis the accounting equation is redefined as a cybernetic model by expressing the temporal and dynamic properties of its terms. Articulated in that form the accounting equation is enabled to be defined as a dynamic stock and flow model expressing the two dimensions of the double-entry accounting system. With that formal foundation it is argued that the accounting model is capable to simulate financial dynamics as well as be integrated with models that express operational and world dynamics. Thus we prove that it is possible to design and build a dynamic business model that can meet requirements of management accounting (ex ante, before the fact) as well as financial accounting (ex post, after the fact). We conclude that the dynamic accounting model can be made relevant for strategic planning and control purposes and be integrated within a System Dynamics model designed for such purposes.
机译：本文探讨了财务会计模型的基础。我们将会计方程的属性作为系统动力学模型的设计和开发的主要算法进行检查。透视图的关键是解决存货和流量模型中存在的时间冲突的基本要求。通过形式分析，会计方程式通过表达其术语的时间和动态特性而重新定义为控制论模型。以这种形式明确表示的会计核算公式可以定义为动态库存和流量模型，该模型表达了两次录入会计系统的两个维度。在这种正式基础的基础上，有人认为会计模型能够模拟财务动态，并且能够与表示运营和世界动态的模型集成。因此，我们证明可以设计和构建一个动态的业务模型，该模型可以满足管理会计（事前，事后）以及财务会计（事后，事后）的要求。我们得出结论，可以使动态会计模型与战略计划和控制目的相关，并可以集成到为此目的而设计的系统动力学模型中。

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