摘要
介绍使用计算机系统分析企业年报信息披露的战略内容的国内外发展现状,提出利用USAS语义分析系统(UCREL Semantic Analysis System)提取中文年报战略内容核心术语和概念的研究方法。收集2007~2014年发表的10个有代表性的中国上市公司、且产业覆盖率较宽的5 7份年报,着重关注与企业战略描述密切相关的3个语义域——I(钱财和商业)、H(建筑和建筑物)和Y(科学技术),通过人工匿名评分,开展全面、客观的有效性评估。对实验结果的分析表明,利用开发的中文语义分析系统从企业年报信息披露文本中自动识别和提取中文关键术语用于企业战略信息的进一步分析是可行的。
Research method of extracting the core terms and concepts from strategic content of Chineseannual report using USAS(UCREL Semantic Analysis System)is put forward in retrospect to the domesticand foreign status quos of computer-based analysis of the strategic content of corporate annual reportdisclosures.A comprehensive and objective assessment is carried out on57collected annual reportswith wide industrial coverage which is published in2007~2014from10representative Chinese listedcompanies,adopting artificial and anonymous scoring focusing on3USAS semantic domains,namely,I(Money and Commerce),H(Architecture,Buildings)and Y(Science and Technology)which is closelyrelated to corporate strategic descriptions.The analysis of the experiment results demonstrates that it isfeasible to use such a Chinese semantic analysis system to realize automatic recognition and extractionof key Chinese terms from corporate annual report disclosures for further analysis of corporate strategyinformation.
作者
胡小鹏
袁琦
管东升
HU Xiao-peng;YUAN Qi;GUAN Dong-sheng(China Center for Information Industry Development, Beijing, 100048, China)
出处
《工业技术创新》
2017年第1期1-7,12,共8页
Industrial Technology Innovation
基金
国家自然科学基金应急管理项目--基于统计与语义模型的企业年报战略内容挖掘方法研究(No.61540029)
关键词
企业年报信息披露
中文语义分析系统
语义域
企业财务信息环境(CFIE)项目
Corporate Annual Report Disclosures
Chinese Semantic Analysis System
Semantic Domain
Corporate Financial Information Environment (CFIE) Project
