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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) 04. 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: Chapmanand Hall, 1984), Foreword.5. Harmon, P., Maus, R., and W. Morrissey, Expert Systems Tools andApplications (John Wiley & Sons, Inc. 1988).*6. Hayes-Roth, F. , Waterman, D.A., and Lenat, D.B. (eds.), BuildingExpert 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 Psychologyand Information Processing; An Introduction (Lawrence ErlbaumAssoceates , Publishers, 1979).*10. Newell, A., and Simon, H.A., Human Problem Solving (Prentice-Hall,New Jersey, 1980).11. Texas Instruments Incorporated, Personal Consultant Plus ReferenceGuide (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 DesigningExpert 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 inAuditing: A Review and Research Directions," Accounting & BusinessResearch, (Spring 1987), pp.1-13.2.------, and Wright,A., " An Examination of the Effects of Experienceand Task Complexity on Audit Judgments," The AccountingReview (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 ofAccounting Research (Spring 1980), pp.269-277.5. Bailey, A.D., Jr., Hackenbrack, K., De, P., and J. Dillard, " ArtificialIntelligence, Cognitive Science and Computational Modeling in AuditingResearch : A Research Approach," Joural of Information Systems (Spring 1987), pp.20-40 .6. Benbenishty, R., " An Overview of Methods to Elict and Model ExpertClinical Judgment and Decision Making," Social Service Review(December 1992), pp.599-613.7. Brazile, R.P. and Swigger, K.M., " Gates: An airline gate assignmentand 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 Acquisitionfor Expert Systems: A Case Study, " Journal of the AmericanSociety for Information Science, (1992), pp.506-517.11. Fedorowicz, J. , Oz, E., and P.D. Berger, " A Learning Curve Analysisof 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 ofPractice and Theory, Vol. 10, No. 1, (Spring 1991), pp.69-96.13. Hansen, J .V., and Messier, Jr., "V.F. , " A Preliminary Investigationof EDP-XPERT," Auditing: A Journal of Practice and Theory, (Fall1986) , pp.109-123.14. Hoffman, R.R., " The Problem of Extracting the Knowledge of Expertsfrom 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-basedapproach to alloy design," Ieee Expert, (August 1990), pp.56-73.16. Johnson, P.E. , Grazioli, S., Jamal, K., and Zualkernan LA., " Failurein Expert Reasoning, " Organizational Behavior and Human DecisionProcesses 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 andRetrospective Process Tracing Approaches to Judgment Modeling," TheAccounting Review (January 1983), pp.58-77.*19. Libby, R., " Experimental Research and the Distinctive Features ofAccounting 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 AccountingSystems," 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 Behaviorand Human Decision Processes 53 (1992), pp.95-106.*28. Shiffrin, R.M., & Atkinson, R.C., " Storage and retrieval processesin long-term memory. Psychological Review 76 (1969), pp.179-193.*29. Sullivan G. and Fordyce, K., " Decision Stimulation (DSIM) OneOutcome 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-Feng en_US dc.contributor.author (Authors) 王秋月 zh_TW dc.creator (作者) 王秋月 zh_TW dc.date (日期) 1993 en_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) G91NCCV1772012 en_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/#G91NCCV1772012 en_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) thesis en_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) 04. 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: Chapmanand Hall, 1984), Foreword.5. Harmon, P., Maus, R., and W. Morrissey, Expert Systems Tools andApplications (John Wiley & Sons, Inc. 1988).*6. Hayes-Roth, F. , Waterman, D.A., and Lenat, D.B. (eds.), BuildingExpert 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 Psychologyand Information Processing; An Introduction (Lawrence ErlbaumAssoceates , Publishers, 1979).*10. Newell, A., and Simon, H.A., Human Problem Solving (Prentice-Hall,New Jersey, 1980).11. Texas Instruments Incorporated, Personal Consultant Plus ReferenceGuide (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 DesigningExpert 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 inAuditing: A Review and Research Directions," Accounting & BusinessResearch, (Spring 1987), pp.1-13.2.------, and Wright,A., " An Examination of the Effects of Experienceand Task Complexity on Audit Judgments," The AccountingReview (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 ofAccounting Research (Spring 1980), pp.269-277.5. Bailey, A.D., Jr., Hackenbrack, K., De, P., and J. Dillard, " ArtificialIntelligence, Cognitive Science and Computational Modeling in AuditingResearch : A Research Approach," Joural of Information Systems (Spring 1987), pp.20-40 .6. Benbenishty, R., " An Overview of Methods to Elict and Model ExpertClinical Judgment and Decision Making," Social Service Review(December 1992), pp.599-613.7. Brazile, R.P. and Swigger, K.M., " Gates: An airline gate assignmentand 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 Acquisitionfor Expert Systems: A Case Study, " Journal of the AmericanSociety for Information Science, (1992), pp.506-517.11. Fedorowicz, J. , Oz, E., and P.D. Berger, " A Learning Curve Analysisof Expert System Use," Decision Sciences, Vo1.23, Iss4, (1992), pp.797- 818.12. Graham, L.E., Damens, J., and G.V. 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