Событийная онтологическая модель экономических отношений

Abstract

The paper examines the issue of the development of ontologies in the economic domain. The essential role of ontologies in the digitalization of the economy is determined. The author considers the origin of ontologies in philosophy and the transition of ontologies from philosophy to computer science. The paper shows the growth of semantic content and the range of applications of ontologies as they develop. Ontologies in computer science have grown from the tasks of forming a thesaurus to the issues of forming semantic models of subject areas, which makes them close, in terms of generality and depth of approach, to philosophical ontologies. Currently, there are a sufficient number of successful examples of the use of information ontologies, nevertheless, these achievements are disproportionately less than the potential inherent in ontologies. In addition, there is a decrease in interest in ontologies and the number of studies. To determine the reasons for this, the concepts underlying the formation of ontologies are considered. The most promising set of concepts for the formation of ontology in the economic subject field is proposed. It is determined that one of the reasons for the insufficient development of ontologies is the insufficient elaboration of the concepts of ‘economic cell’ and ‘event’ as the basis for reflecting economic processes. The concept of ‘events’ is formulated, which corresponds to the dynamic approach in the formation of ontologies. It is proposed to consider an event in the subject area of economic relations as a change in the values of observed attributes (OMECVA). According to the OMECVA concept, events are primary in cognition and in reflecting the subject area. The informational reflection of objects is considered as a cluster of signs and their meanings in structure, space and time. Three types of events are distinguished: events in the subject area, events of cognition of changes in the subject area and events that change the model of cognition. As a starting point for the development of a promising ontology of economic processes, it is proposed to use accounting as a widespread information system that forms the bulk of economic information. It is proposed to consider a triplet as an economic cell: an economic entity, a type of economic and legal relations, an economic object. Each of these elements is an economic category and a feature in the context of which economic events are characterized.