Abstract
This paper is the result of theoretical and practical research done in the field of expert systems applicable in economics. The main objective considered was to develop an expert system architecture (which uses as knowledge base the data from the financial statements) and to test it on the economy (in the sense of permanent and automatic updating of accounting knowledge which is taken from the balance sheet and other accounting documents), considering this approach as a new element in the design of ES. Obviously, the ES proposed does not ignore the knowledge base, knowledge editors, inference engine and interfaces specific to any type of expert system. The knowledge base is made up of knowledge (taken from various financial statements), which is processed by the inference engine (the inference machine works with production rules).
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