| Summary: | 碩士 === 國防管理學院 === 國防資訊研究所 === 89 === In the beginning of the new century, economic development not only continues to obey “the rule of civilization” by consuming natural resources, but it also tries harder to direct the endless human creativity. These two trends interweave to create circumstances that help develop a knowledge-based economy .
Currently, our government is unable to make both ends meet. The largest percentage of central government total budget comes from national defense. The public financial operations of national defense are so huge that information interchange must control financial report messages more precisely. Knowing how to improve the efficiency of budget executing and enhance function of accounting data processing in order to allocate national defense budget is very helpful when trying to amply distribute national treasury and efficiently support the decision-making of national defense.
The development of public financial operation innovation not only cooperates with the spread of the Internet, but also depends on the similar character between financial management and public accounting affairs to promptly accumulate activity of public financial operations and form professional knowledge to facilitate decision-making. Meanwhile, building the XML-based interchangeable information flow can fit into the trend of financial information swap of spreading and sharing. Thus, improvement on the efficiency of reusing public financial information can also be obtained by reproduction whose cost is close to zero.
This research concerning the electronic development process of national defense accounting affairs analyzes the arrangement of financial information publicity and the operation process of accounting affairs, as well as predicting its outputs. The digital financial bulletins may replace paper works by defining XML’s DTD, which is emphasized in this research. We hope fine digital information flow can be planted in the information electronic process of national defense financial publicity to analyze the efficiency of financial reports. Also, the profound meaning behind the figures will be realized by applying data mining technology. At the same time, the decision-making of national defense budget allocation will be immediately supported. We believe that there should be a brighter way toward the public financial operation innovation.
Keyword: Knowledge-based Economy；Public Financial；Financial Report；Data Mining；XML
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