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題名 專家系統應用在存貨查核上之研究
作者 王秋月
貢獻者 陳錦烽
Chen, Jing-Feng
王秋月
日期 1993
上傳時間 10-May-2016 18:55:02 (UTC+8)
摘要 專家系統研究係人工智慧研究領域中重要的一環。電腦科學的研究者於1960 年代開始研究此種以電腦模擬人類專家思考運作的程式系統, 1965 年DENDRAL 系統為用來推論化學結構的專家系統,可謂是第一個專家系統。
參考文獻 參考書籍與文獻
一、中文書籍(依著者筆劃次序排列)
1.吳文清譯著,審計學原理, (台北,台灣西書出版社,民國8 1 年9月, 10 版)
2. 孫家麟著,專家系統之理論與程式設計, (台北,松崗電腦圖書資料有限公司,民國77 年10 月, 2 版)
3. 陳禹長,歐陽崇榮編著,決策支援與專家系統, (台北,全華科技圖書股份有限公司,民國77 年10 月)。
4 張紹勳著,人工智慧與專家系統, (台北,松崗電腦圖書資料有限公司,民國82 年2 月,初版)
5. 葉怡成,郭耀煌合著,專家系統方法應用與實作, (台北,全欣資訊圖書,民國80 年10 月)。
6 楊建民,徐德麟,陳怡文,企業專家系統, (台北,時英出版社,民國78 年2 月)
二、中文期刊及未出版論文(依著者筆劃次序排列)
1. 余千智,整合性專家決策支援系統之觀念架構與作業流程, (資管評論,一九九○年七月,第1-23 頁)。
2. -----,整合性專家決策支援系統在特定管理領域之應用探討, (資管評論,一九九一年十二月,第11-3 3 頁)。
*3. 杜榮瑞,行為會計研究之發展, (管理新思潮, pp.58-82) 0
4. 余麗玲,專家系統在審計判斷之應用--以備抵壞帳為例, (台北,私立東吳大學會計研究所未出版碩士論文,民國80 年6 月)。
5. 周國政,專家系統在財務診斷上應用之研究, (高雄,國立中山大學企業管理研究所未出版碩士論文,民國78 年6 月)。
6. 柯承恩,蘇裕惠,李文智,從60 年代談起審計研究的發展與架構,(會計研究月刊,第87 期,第86-93 頁)。
7. 陳錦烽,由人類資訊處理觀點談專家系統在會計上的應用, (會計資訊與證券市場之發展,第四屆會計理論與實務研討會,民國81 年10 月)
8. 陳兆宏,審計人員內部控制判斷行為之研究一透視模型之應用, (台北,國立政治大學會計研究所未出版碩士論文,民國77 年6 月)。
9. 陳春宏,審計判斷行為之研究,應收帳款的內部控制強弱之判斷審計程式規劃之判斷, (台北,國立政治大學會計研究所未出版碩士論文,民國78 年6 月)。
10. 許恩得,專家系統在有價證券發行與上市之應用, (國立中興大學企業管理研究所未出版碩士論文,民國76 年6 月)。
11. 許皎慧,我國財務報表使用者,編製者及審計人員對重要性判斷行為之比較研究--以揭露判斷為例, (台北,國立政治大學會計研究所未出版碩士論文,民國80 年7 月)。
12. 郭啟賢,經驗與事務所規模對重要性判斷行為影響之研究, (台北,國立政治大學會計研究所未出版碩士論文,民國81 年7 月)
13. 黃義銘,專家系統在應收帳款查核上的應用, (台北,私立東吳大學會計研究所未出版碩士論文,民國76 年6 月)。
14. 黃娟娟,自動化知識擷取--ID3 在稅務查核上之應用, (台北,私立東吳大學會計研究所未出版碩士論文,民國81 年7 月)。
15. 賴坤發,專家系統開發之研究--以開發針灸取穴專家系統為例,(台北,國立中興大學企業管理研究所未出版碩士論文,民國77 年6 月)

三、英文書籍
1. Barr, A., and Feigenbaum, E., The Handbook of Artifical Intelligence,
Vol. 1 (Heuris Tech Press, 1981).
*2. Charniak, E., and McDermott, D., " Introduction to Artificial Intelligence,"
Addison Wesley (1985).
3. Ernst & Young., Aud Manual, Volume 1 (Ernst & Young, August 1990).
* 4. Forsyth, R., ES: Principiis and Case Studies (New York: Chapman
and Hall, 1984), Foreword.
5. Harmon, P., Maus, R., and W. Morrissey, Expert Systems Tools and
Applications (John Wiley & Sons, Inc. 1988).
*6. Hayes-Roth, F. , Waterman, D.A., and Lenat, D.B. (eds.), Building
Expert System, (Addison-Wesley, 1983).
*7. Holsapple, C.VV. and Whinston, A.B., Business Expert System, Irwin, 1987.
8. Kell, W.G., Boynton, W.C., and R.E. Ziegler, Modern Auditing, 4th
(John Wiley & Sons,Inc. 1989) .
9. Lachman, R., Lachman, J.L. and E.C. Butterfield, Cognitive Psychology
and Information Processing; An Introduction (Lawrence Erlbaum
Assoceates , Publishers, 1979).
*10. Newell, A., and Simon, H.A., Human Problem Solving (Prentice-Hall,
New Jersey, 1980).
11. Texas Instruments Incorporated, Personal Consultant Plus Reference
Guide (Texas Instruments Incorporated, November 1988) .
12. Vasarhelyi, M.A., Artifical Intelligence in Accounting and Auditing:
The Use of Expert Systems (Markus Wiener Publishing, Inc. New York,
1989).
13. Waterman, D.A., A Guide to Expert Systems (Addison-Wesley, 1986).
*14. Webster`s .,New Collegiate Dictionary, Springfield, MA:G&C Merream Co.
*15. Weiss, S.M. and Kulikowski, C.A., " A Practical Guide to Designing
Expert Systems," Rowman & Allanheld Publishers (1984).
四、英文期刊及未出版論文:
1. Abdolmehammadi, M.J., " Decision Support and Expert System in
Auditing: A Review and Research Directions," Accounting & Business
Research, (Spring 1987), pp.1-13.
2.------, and Wright,A., " An Examination of the Effects of Experience
and Task Complexity on Audit Judgments," The Accounting
Review (January 1987), pp.1-13.
3.------, and Shanteau, J., " Personal Attributes of Expert Auditors,"
Organizational Behavior and Human Decision Processes (531992), pp.158-172.
4. Ashton, R.H., and Brown, P.R., " Descriptive Modeling of Auditors`
Internal Control Judgments: Replication and Extension," Journal of
Accounting Research (Spring 1980), pp.269-277.
5. Bailey, A.D., Jr., Hackenbrack, K., De, P., and J. Dillard, " Artificial
Intelligence, Cognitive Science and Computational Modeling in Auditing
Research : A Research Approach," Joural of Information Systems
(Spring 1987), pp.20-40 .
6. Benbenishty, R., " An Overview of Methods to Elict and Model Expert
Clinical Judgment and Decision Making," Social Service Review
(December 1992), pp.599-613.
7. Brazile, R.P. and Swigger, K.M., " Gates: An airline gate assignment
and tracting expert system," IEEE EXPERT, (Summer 1988), pp.33-39.
8. Bramer, M.A., " A Survey and Critical Review of Expert Systems Research,"
Preview and Overview, PP.3-29.
*9. Butt, J.1., " Frequency Judgments in An Auditing RELATED Task,"
Journal of Accounting Research (Autumn 1988), pp. 315-330.
10. Ercegovac, Z., " A Multiple - Observation Appoach in Knowledge Acquisition
for Expert Systems: A Case Study, " Journal of the American
Society for Information Science, (1992), pp.506-517.
11. Fedorowicz, J. , Oz, E., and P.D. Berger, " A Learning Curve Analysis
of Expert System Use," Decision Sciences, Vo1.23, Iss4, (1992), pp.797- 818.
12. Graham, L.E., Damens, J., and G.V. Ness, " Developing Risk Advisor:
An Expert System for Risk Identification," Aud ing: A Journal of
Practice and Theory, Vol. 10, No. 1, (Spring 1991), pp.69-96.
13. Hansen, J .V., and Messier, Jr., "V.F. , " A Preliminary Investigation
of EDP-XPERT," Auditing: A Journal of Practice and Theory, (Fall
1986) , pp.109-123.
14. Hoffman, R.R., " The Problem of Extracting the Knowledge of Experts
from the Perspective of Experimental Psychology," AI Magazine, Vol.8,
No.2, (Summer 1987), pp.53-67.
*15 . Hulthage, Let al., " The Arch ecture of ALADIN: A knowledge-based
approach to alloy design," Ieee Expert, (August 1990), pp.56-73.
16. Johnson, P.E. , Grazioli, S., Jamal, K., and Zualkernan LA., " Failure
in Expert Reasoning, " Organizational Behavior and Human Decision
Processes 53 . (1992), pp.173-203.
17. Klersey, G.F. and Mock, T., " Verbal Protocol Research in Auditing,"
Accounting Organizations and Society, VoLl4,Nos.l/2, pp.133-151.
*18. Larcker, D.F. & Lessig, V.P., " An Examination of the Linear and
Retrospective Process Tracing Approaches to Judgment Modeling," The
Accounting Review (January 1983), pp.58-77.
*19. Libby, R., " Experimental Research and the Distinctive Features of
Accounting Settings," In 1. Ponemon and D. Gobhart(eds.), Auditing:
Advances in Behavior Research (Springer-Verlag 1991), PP.1-20.
20. Lin, T.W. " Expert Systems and Management Accounting Research,"
Management Accounting, Vol.4. No.1 (Spring 1986).
21. McCarthy, W.E., " On the Future of Knowledge-Based Accounting
Systems," Dr. Scott Memorial Lectures in Accountancy, VoLl5 (1986).
22. Messier, Jr., W.F., and Hansen, J .V., " Expert Systems in Auditing:
The State of the Art," unpublished working paper (Fall 1987).
*23. Minsky, M., " A Framework for Representing Knowledge," in P.Winsten( ed.),
The Psychology of Computer Vision, McGraw-Hill (1975), Chapter 6.
*24. Nesbit, R.E. & Wilson, T.D., " Telling More Than We Can Know:
Verbal Reports on Mental Processes, Psychological Review (1977), pp.231-259.
25. Otway, H., and Winterfeldt, D.V., ` Expert Judgment in Risk Anal-
Ysis and Manage`ment :Process, Context, and Pitfalls," Risk Analysis,
Vol.12, No. 1 (1992).
26. Shanteau, J. " How Much Information Does An Expert Use? Is rele-
vant?," Acta Psychological 81 (1992),pp.75-86.
27. - --- and Stewart, T.R., " Why study Expert Decision Making?
Some Historical Perspectives and Comments," Organizational Behavior
and Human Decision Processes 53 (1992), pp.95-106.
*28. Shiffrin, R.M., & Atkinson, R.C., " Storage and retrieval processes
in long-term memory. Psychological Review 76 (1969), pp.179-193.
*29. Sullivan G. and Fordyce, K., " Decision Stimulation (DSIM) One
Outcome of Combining Expert Systems and Decision Support Systems,"
working paper, IBM (1985).
*表示該文獻作者為直接參閱,納入本研究的部份,係參考其他文獻摘錄。
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#G91NCCV1772012
資料類型 thesis
dc.contributor.advisor 陳錦烽zh_TW
dc.contributor.advisor Chen, Jing-Fengen_US
dc.contributor.author (Authors) 王秋月zh_TW
dc.creator (作者) 王秋月zh_TW
dc.date (日期) 1993en_US
dc.date.accessioned 10-May-2016 18:55:02 (UTC+8)-
dc.date.available 10-May-2016 18:55:02 (UTC+8)-
dc.date.issued (上傳時間) 10-May-2016 18:55:02 (UTC+8)-
dc.identifier (Other Identifiers) G91NCCV1772012en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/96288-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 專家系統研究係人工智慧研究領域中重要的一環。電腦科學的研究者於1960 年代開始研究此種以電腦模擬人類專家思考運作的程式系統, 1965 年DENDRAL 系統為用來推論化學結構的專家系統,可謂是第一個專家系統。zh_TW
dc.description.tableofcontents 第一章緒論..........1
第一節研究背影..........1
第二節研究動機..........2
第三節研究目的..........3
第四節研究方法及限制..........4
第五節論文結構..........5
第二章文獻探討..........8
第一節專家系統研究發展背景..........8..........
第二節專家系統觀念性架構..........13
第三節專家系統研究方法..........25
第四節專家系統研究面臨之問題..........38
第五節專家系統在審計領域上之應用..........42
第三章研究方法..........47
第一節知識擷取之介紹..........47
第二節知識表現與推論..........55
第三節建構工具..........72
第四節雛型統驗證..........75
第四章存貨查核雛型系統設計與結果..........79
第一節雛型系統發展設計..........79
第二節問題領域界定..........82
第三節領域專家的選定..........84
第四節知識擷取規劃..........87
第五節知識庫的建立..........92
第六節系統架構及流程..........103
第七節系統操作..........109
第八節系統限制..........110
第九節系統驗證..........111
第五章結論與建議..........120
第一節結論..........120
第二節對未來研究發展之建議..........122
參考書籍及有獻..........124
附錄一系統驗證問卷
附錄二範例列示
zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G91NCCV1772012en_US
dc.title (題名) 專家系統應用在存貨查核上之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書籍與文獻
一、中文書籍(依著者筆劃次序排列)
1.吳文清譯著,審計學原理, (台北,台灣西書出版社,民國8 1 年9月, 10 版)
2. 孫家麟著,專家系統之理論與程式設計, (台北,松崗電腦圖書資料有限公司,民國77 年10 月, 2 版)
3. 陳禹長,歐陽崇榮編著,決策支援與專家系統, (台北,全華科技圖書股份有限公司,民國77 年10 月)。
4 張紹勳著,人工智慧與專家系統, (台北,松崗電腦圖書資料有限公司,民國82 年2 月,初版)
5. 葉怡成,郭耀煌合著,專家系統方法應用與實作, (台北,全欣資訊圖書,民國80 年10 月)。
6 楊建民,徐德麟,陳怡文,企業專家系統, (台北,時英出版社,民國78 年2 月)
二、中文期刊及未出版論文(依著者筆劃次序排列)
1. 余千智,整合性專家決策支援系統之觀念架構與作業流程, (資管評論,一九九○年七月,第1-23 頁)。
2. -----,整合性專家決策支援系統在特定管理領域之應用探討, (資管評論,一九九一年十二月,第11-3 3 頁)。
*3. 杜榮瑞,行為會計研究之發展, (管理新思潮, pp.58-82) 0
4. 余麗玲,專家系統在審計判斷之應用--以備抵壞帳為例, (台北,私立東吳大學會計研究所未出版碩士論文,民國80 年6 月)。
5. 周國政,專家系統在財務診斷上應用之研究, (高雄,國立中山大學企業管理研究所未出版碩士論文,民國78 年6 月)。
6. 柯承恩,蘇裕惠,李文智,從60 年代談起審計研究的發展與架構,(會計研究月刊,第87 期,第86-93 頁)。
7. 陳錦烽,由人類資訊處理觀點談專家系統在會計上的應用, (會計資訊與證券市場之發展,第四屆會計理論與實務研討會,民國81 年10 月)
8. 陳兆宏,審計人員內部控制判斷行為之研究一透視模型之應用, (台北,國立政治大學會計研究所未出版碩士論文,民國77 年6 月)。
9. 陳春宏,審計判斷行為之研究,應收帳款的內部控制強弱之判斷審計程式規劃之判斷, (台北,國立政治大學會計研究所未出版碩士論文,民國78 年6 月)。
10. 許恩得,專家系統在有價證券發行與上市之應用, (國立中興大學企業管理研究所未出版碩士論文,民國76 年6 月)。
11. 許皎慧,我國財務報表使用者,編製者及審計人員對重要性判斷行為之比較研究--以揭露判斷為例, (台北,國立政治大學會計研究所未出版碩士論文,民國80 年7 月)。
12. 郭啟賢,經驗與事務所規模對重要性判斷行為影響之研究, (台北,國立政治大學會計研究所未出版碩士論文,民國81 年7 月)
13. 黃義銘,專家系統在應收帳款查核上的應用, (台北,私立東吳大學會計研究所未出版碩士論文,民國76 年6 月)。
14. 黃娟娟,自動化知識擷取--ID3 在稅務查核上之應用, (台北,私立東吳大學會計研究所未出版碩士論文,民國81 年7 月)。
15. 賴坤發,專家系統開發之研究--以開發針灸取穴專家系統為例,(台北,國立中興大學企業管理研究所未出版碩士論文,民國77 年6 月)

三、英文書籍
1. Barr, A., and Feigenbaum, E., The Handbook of Artifical Intelligence,
Vol. 1 (Heuris Tech Press, 1981).
*2. Charniak, E., and McDermott, D., " Introduction to Artificial Intelligence,"
Addison Wesley (1985).
3. Ernst & Young., Aud Manual, Volume 1 (Ernst & Young, August 1990).
* 4. Forsyth, R., ES: Principiis and Case Studies (New York: Chapman
and Hall, 1984), Foreword.
5. Harmon, P., Maus, R., and W. Morrissey, Expert Systems Tools and
Applications (John Wiley & Sons, Inc. 1988).
*6. Hayes-Roth, F. , Waterman, D.A., and Lenat, D.B. (eds.), Building
Expert System, (Addison-Wesley, 1983).
*7. Holsapple, C.VV. and Whinston, A.B., Business Expert System, Irwin, 1987.
8. Kell, W.G., Boynton, W.C., and R.E. Ziegler, Modern Auditing, 4th
(John Wiley & Sons,Inc. 1989) .
9. Lachman, R., Lachman, J.L. and E.C. Butterfield, Cognitive Psychology
and Information Processing; An Introduction (Lawrence Erlbaum
Assoceates , Publishers, 1979).
*10. Newell, A., and Simon, H.A., Human Problem Solving (Prentice-Hall,
New Jersey, 1980).
11. Texas Instruments Incorporated, Personal Consultant Plus Reference
Guide (Texas Instruments Incorporated, November 1988) .
12. Vasarhelyi, M.A., Artifical Intelligence in Accounting and Auditing:
The Use of Expert Systems (Markus Wiener Publishing, Inc. New York,
1989).
13. Waterman, D.A., A Guide to Expert Systems (Addison-Wesley, 1986).
*14. Webster`s .,New Collegiate Dictionary, Springfield, MA:G&C Merream Co.
*15. Weiss, S.M. and Kulikowski, C.A., " A Practical Guide to Designing
Expert Systems," Rowman & Allanheld Publishers (1984).
四、英文期刊及未出版論文:
1. Abdolmehammadi, M.J., " Decision Support and Expert System in
Auditing: A Review and Research Directions," Accounting & Business
Research, (Spring 1987), pp.1-13.
2.------, and Wright,A., " An Examination of the Effects of Experience
and Task Complexity on Audit Judgments," The Accounting
Review (January 1987), pp.1-13.
3.------, and Shanteau, J., " Personal Attributes of Expert Auditors,"
Organizational Behavior and Human Decision Processes (531992), pp.158-172.
4. Ashton, R.H., and Brown, P.R., " Descriptive Modeling of Auditors`
Internal Control Judgments: Replication and Extension," Journal of
Accounting Research (Spring 1980), pp.269-277.
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