To provide technology to hierarchically record information such as plans of a budget and a project in a corporation to be detailed in stages, to detail and display it if necessary and to provide expression technology of the information capable of flexibly coping with addition, change or deletion of a kind of the information to be an object in an information processing even when it is added, change or deleted.

This method records hierarchical information to be formed by repeating master information and slave information in relation to the master information in a file of a computer, the file is constituted of plural records, the record is provided with an identification key to identify the record from other records and master identification keys to indicate the records in which master information of the information to be held by the record is held, holds the highest-order information in the record whose values of the identification key and the master identification key coincide, holds the slave information in the record whose values of the identification key and the master identification key are different and records the hierarchical information in the file of the computer.