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本文阐述了大型工业企业综合自动化系统体系结构中经营管理层的对象模型（资金流模型）．首先论述了该模型在自动化体系结构中的地位和作用，然后分析了企业生产经营过程中发生的资金流，提出用借贷流程图方法表达资金流模型，并将这一方法与国际通用的借贷记帐法相联系，从而揭示了资金流模型与会计核算的内在联系．本文还对企业生产与经营活动的几个主要过程用借贷流程图进行了细化描述．
This paper describes the object model (fund flow model) of the management layer in the integrated automation system architecture of large-scale industrial enterprises. Firstly, it discusses the status and role of the model in the automation architecture, then analyzes the capital flow that occurs during the production and operation process of the company, and proposes to express the capital flow model using the lending flow chart method, and this method is used with internationally accepted credits and credits. Account methods are linked to reveal the internal relationship between the money flow model and accounting. 3. This paper also describes the process of borrowing and lending for several major processes of production and business activities.