会计数据的网络流分析

学者已证明一个会计主体如一家企业、其复式簿记中一级账户记录的数据组成一个矩阵;继而提出了会计回路概念,并认识到会计回路符合网络的某些规律.提出复式簿记系统的矩阵对应于1个网络,该网络存在着网络流.图论中的最大流最小割定理在该网络中同样有效,可以对之求解最大流最小割.最小割的集合是网络中的"瓶颈",直接影响着总的通过流量.计算出最小割的值,找出它由哪些会计分录组成、关联到哪些会计科目、流量是多少,这正是该会计主体运营中的薄弱环节.这是会计史上第一种整体地、定量地分析会计主体运营状况的数学方法.

Analysis Regarding Network Flows of Accounting Data

Scholars have proved that in accounting entity,such as a business entity,the primary account records in a double-entry book-keeping system form a data matrix.As a result,an accounting loop concept was then suggested.It was also been recognized that the accounting loop complies with network roles.This paper addresses a concept that a double bookkeeping matrix corresponds to a network with network flow.The maximum flow minimum cut theorem described by Graph Theory is equally effective in the network.The maximum flow minimum cut can be solved.The ″bottleneck″ of network is the minimum cut value and has the direct impact on the overall flow.In general,the circulation of accounting entities is not proficient in calculating the minimum cut of value,and identifying the related account entries,accounts as well as the total flow.This is a mathematical approach in which the operating condition in an accounting entity can be holistically analyzed for the first time.