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題名 建立本體式財務會計資訊系統
Construct an Ontology-based Financial Accounting Information System
作者 黃炳榮
貢獻者 劉文卿<br>周濟群
黃炳榮
關鍵詞 本體論
本體工程
REA模型
會計資訊系統
規則式系統
本體式系統
Ontology
Ontology Engineering
REA Model
Accounting Information System
Rule-based System
Ontology-based System
日期 2006
上傳時間 18-Sep-2009 14:32:39 (UTC+8)
摘要 　　財務會計資訊系統是企業基礎且必要的資訊系統，提供內、外部使用者有關企業的經營績效資訊，作為內部經營者的管理依據及外部投資者的決策參考。然而由於法令頻繁的變更及企業本身策略需求的改變，會計資訊系統面臨很高的更新、維護成本。
　　本研究提出一個以本體為基礎的資訊系統架構，首先修改W.E. McCarthy於1982年提出的REA 模型，利用本體工程方法建立財務會計本體，描述企業流程及會計處理知識；再利用規則式系統之技術，於財務會計本體外建立系統存取規則及介面，呈現系統樣貌與功能。於法令變更及需求改變時直接修改本體內容，彈性變更系統內的流程、運作規則，達成減少維護成本、增加彈性之目標。
　　Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost.
　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.
參考文獻 中文部份：
[1] 吳僑偉(2006)。規則式系統應用於管理會計資訊系統之研究。國立政治大學資訊管理研究所碩士論文，未出版，台北。
[2] 林東清(2003)。知識管理。台北：智勝文化。
[3] 財務會計準則委員會(2006)。財務會計準則公報合訂本。台北：中華民國會計研究發展基金會。
[4] 梁宗浩(2005)。建構以本體論為基礎之財務會計模型，國立中正大學會計與資訊科技研究所碩士論文，未出版，嘉義。
[5] 屠名正(譯)(2006)。G. Antoniou & F. V. Harmelen著。語意網技術導論。台北：碁峯。
[6] 葉秉哲(譯)(2003)。E. Gamma, R. Helm, R. Johnson & J. Vlissides著。物件導向設計模式。台北：培生。
[7] 葛世豪(2005)。知識管理中推論機制之研究-應用在信用卡行銷。國立政治大學資訊管理研究所碩士論文，未出版，台北。
[8] 劉文卿、黃炳榮(2007)。利用本體工程方法設計會計知識管理模型。管理科學與統計決策，4(3)。
[9] 劉敏欣(譯)(2001)。D. E. Kieso, J. J. Weygandt & T. D. Warfield。中級會計學。台北：台灣西書。
[10] 鄭丁旺(2002)。中級會計學。台北：鄭丁旺。
英文部份：
[11] Corcho, O. & Góméz-Pérez A.(2000). A Roadmap to Ontology Specification Languages. in Dieng R, Corby O (eds) 12th International Conference in Knowledge Engineering and Knowledge Management, Juan-Les-Pins, France, 80-96.
[12] Friedman-Hill, E.(2003). Jess in Action. Minning Publications Co.
[13] Geerts, G. L. and McCarthy W. E. (2000). The Ontological Foundations of REA Enterprise Information Systems. in American Accounting Association Conference, Philadephia.
[14] Geerts, G. L. & McCarthy, W. E.(2002). An Ontological Analysis of the Primitives of the Extended_REA Enterprise Information Architecture. International Journal of Accounting Information System, 3,1-16.
[15] Gruber, T.R. (1993). A translation approach to portable ontology specifications. Knowledge Acquisition, 5(2),199-230.
[16] Góméz-Pérez, A., Fernándze-Lopéz, M., & Corcho, O.(2003). Ontological engineering. Springer.
[17] JessTab Manual. (n. d.). Retrieved May 20, 2007, from http://www.ida.liu.se/~her/JessTab/JessTab.pdf
[18] Klinker, G., Bhola, C., Dallemagne, G., Marques, D., & McDermott, J.(1991). Usable and reusable programming constructs. Knowledge Acquisition, 3,117-136.
[19] Lassila, O. & McGuinness, D.(2001).The Role of Frame-Based Representation on the Semantic Web. Technical report, Stanford University.
[20] McCarthy, W. E. (1979). An entity-relationship view of accounting models. The Accounting Review, 54(4),667-686.
[21] McCarthy, W. E. (1982). The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared DataEnvironment. The Accounting Review, 57(3),554-578.
[22] Neches, R., Fikes, R. E., Finin, T., Gruber, T. R., Senator, T. & Swartout, W. R.(1991). Enabling technology for knowledge sharing. AI Magazine, 12(3),36-56.
[23] Protégé. (n. d.). Retrieved May 20, 2007, from http://protege.stanford.edu/
[24] Smith, M. K., Welty, C. & McGuinness, D. L.(2004). OWL Web Ontology Guide. W3C.
[25] Studer, R., Benjamins, V. R. & Fensel, D.(1998). Knowledge Engineering: Principles and Methods. IEEE Transactions on Data and Knowledge Engineering, 25(1-2),161-197.
[26] Uschold, M. & King M.(1995). Towards a Methodology for Building Ontologies. In Skuce D (eds) IJCAI’95 Workshop on Basic Ontological Issues in Knowledge Sharing, Montreal, Canada, 6.1-6.10.
[27] Web Ontology Language.(n. d.). Retrieved May 20, 2007, from http://www.w3.org/2004/OWL/
描述 碩士
國立政治大學
資訊管理研究所
94356033
95
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0094356033
資料類型 thesis
dc.contributor.advisor 劉文卿<br>周濟群zh_TW
dc.contributor.author (Authors) 黃炳榮zh_TW
dc.creator (作者) 黃炳榮zh_TW
dc.date (日期) 2006en_US
dc.date.accessioned 18-Sep-2009 14:32:39 (UTC+8)-
dc.date.available 18-Sep-2009 14:32:39 (UTC+8)-
dc.date.issued (上傳時間) 18-Sep-2009 14:32:39 (UTC+8)-
dc.identifier (Other Identifiers) G0094356033en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/35248-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 資訊管理研究所zh_TW
dc.description (描述) 94356033zh_TW
dc.description (描述) 95zh_TW
dc.description.abstract (摘要) 　　財務會計資訊系統是企業基礎且必要的資訊系統，提供內、外部使用者有關企業的經營績效資訊，作為內部經營者的管理依據及外部投資者的決策參考。然而由於法令頻繁的變更及企業本身策略需求的改變，會計資訊系統面臨很高的更新、維護成本。
　　本研究提出一個以本體為基礎的資訊系統架構，首先修改W.E. McCarthy於1982年提出的REA 模型，利用本體工程方法建立財務會計本體，描述企業流程及會計處理知識；再利用規則式系統之技術，於財務會計本體外建立系統存取規則及介面，呈現系統樣貌與功能。於法令變更及需求改變時直接修改本體內容，彈性變更系統內的流程、運作規則，達成減少維護成本、增加彈性之目標。		zh_TW
dc.description.abstract (摘要) 　　Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost.
　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.		en_US
dc.description.tableofcontents 目錄
摘要................................................................i
Abstract............................................................ii
目錄...............................................................iii
圖目錄.............................................................vi
表目錄............................................................viii
第一章　緒論........................................................1
1.1　研究背景.....................................................1
1.2　研究動機.....................................................2
1.3　研究目的.....................................................2
1.4　研究流程.....................................................3
1.5　論文架構.....................................................4
第二章　文獻探討....................................................5
2.1　財務會計.....................................................5
2.1.1　財務會計準則.............................................5
2.1.2　交易循環.................................................7
2.2　本體論.......................................................7
2.2.1　本體論的定義.............................................7
2.2.2　本體的分類...............................................8
2.2.3　本體工程................................................11
2.2.4　建立本體的方法及方法論..................................11
2.2.5　建立本體的語言..........................................12
2.2.6　建立本體的工具-Protégé..................................14
2.3　REA 模型....................................................15
2.3.1　基本的REA模型..........................................15
2.3.2　REA模型的本體架構.......................................18
2.4　規則式系統..................................................19
2.4.1　規則式系統架構..........................................19
2.4.2　Jess....................................................20
2.4.3　JessTab.................................................21
第三章　研究方法...................................................22
3.1　研究方法與架構..............................................22
3.2　財務會計知識本體建立方法....................................23
3.2.1　財務會計本體的目的與範圍................................24
3.2.2　財務會計本體的建立......................................24
3.2.3　財務會計本體的評估......................................29
3.2.4　建立相關文件............................................29
3.3　設計財務會計資訊系統架構....................................30
第四章　本體式財務會計資訊系統.....................................37
4.1　財務會計本體的建立..........................................38
4.1.1　建立本體概念階層........................................38
4.1.2　建立概念的屬性及關聯....................................42
4.1.3　本體的編輯..............................................47
4.1.3　情境類別之程序關聯、採用關聯階層設計....................48
4.2　財務會計資訊系統的建立......................................50
4.2.1　輸入功能設計............................................50
4.2.2　輸出功能設計............................................52
第五章　研究結論...................................................54
5.1　研究結果..................................................54
5.2　研究限制..................................................55
5.3　未來研究建議..............................................55
參考文獻...........................................................56		zh_TW
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dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0094356033en_US
dc.subject (關鍵詞) 本體論zh_TW
dc.subject (關鍵詞) 本體工程zh_TW
dc.subject (關鍵詞) REA模型zh_TW
dc.subject (關鍵詞) 會計資訊系統zh_TW
dc.subject (關鍵詞) 規則式系統zh_TW
dc.subject (關鍵詞) 本體式系統zh_TW
dc.subject (關鍵詞) Ontologyen_US
dc.subject (關鍵詞) Ontology Engineeringen_US
dc.subject (關鍵詞) REA Modelen_US
dc.subject (關鍵詞) Accounting Information Systemen_US
dc.subject (關鍵詞) Rule-based Systemen_US
dc.subject (關鍵詞) Ontology-based Systemen_US
dc.title (題名) 建立本體式財務會計資訊系統zh_TW
dc.title (題名) Construct an Ontology-based Financial Accounting Information Systemen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文部份：zh_TW
dc.relation.reference (參考文獻) [1] 吳僑偉(2006)。規則式系統應用於管理會計資訊系統之研究。國立政治大學資訊管理研究所碩士論文，未出版，台北。zh_TW
dc.relation.reference (參考文獻) [2] 林東清(2003)。知識管理。台北：智勝文化。zh_TW
dc.relation.reference (參考文獻) [3] 財務會計準則委員會(2006)。財務會計準則公報合訂本。台北：中華民國會計研究發展基金會。zh_TW
dc.relation.reference (參考文獻) [4] 梁宗浩(2005)。建構以本體論為基礎之財務會計模型，國立中正大學會計與資訊科技研究所碩士論文，未出版，嘉義。zh_TW
dc.relation.reference (參考文獻) [5] 屠名正(譯)(2006)。G. Antoniou & F. V. Harmelen著。語意網技術導論。台北：碁峯。zh_TW
dc.relation.reference (參考文獻) [6] 葉秉哲(譯)(2003)。E. Gamma, R. Helm, R. Johnson & J. Vlissides著。物件導向設計模式。台北：培生。zh_TW
dc.relation.reference (參考文獻) [7] 葛世豪(2005)。知識管理中推論機制之研究-應用在信用卡行銷。國立政治大學資訊管理研究所碩士論文，未出版，台北。zh_TW
dc.relation.reference (參考文獻) [8] 劉文卿、黃炳榮(2007)。利用本體工程方法設計會計知識管理模型。管理科學與統計決策，4(3)。zh_TW
dc.relation.reference (參考文獻) [9] 劉敏欣(譯)(2001)。D. E. Kieso, J. J. Weygandt & T. D. Warfield。中級會計學。台北：台灣西書。zh_TW
dc.relation.reference (參考文獻) [10] 鄭丁旺(2002)。中級會計學。台北：鄭丁旺。zh_TW
dc.relation.reference (參考文獻) 英文部份：zh_TW
dc.relation.reference (參考文獻) [11] Corcho, O. & Góméz-Pérez A.(2000). A Roadmap to Ontology Specification Languages. in Dieng R, Corby O (eds) 12th International Conference in Knowledge Engineering and Knowledge Management, Juan-Les-Pins, France, 80-96.zh_TW
dc.relation.reference (參考文獻) [12] Friedman-Hill, E.(2003). Jess in Action. Minning Publications Co.zh_TW
dc.relation.reference (參考文獻) [13] Geerts, G. L. and McCarthy W. E. (2000). The Ontological Foundations of REA Enterprise Information Systems. in American Accounting Association Conference, Philadephia.zh_TW
dc.relation.reference (參考文獻) [14] Geerts, G. L. & McCarthy, W. E.(2002). An Ontological Analysis of the Primitives of the Extended_REA Enterprise Information Architecture. International Journal of Accounting Information System, 3,1-16.zh_TW
dc.relation.reference (參考文獻) [15] Gruber, T.R. (1993). A translation approach to portable ontology specifications. Knowledge Acquisition, 5(2),199-230.zh_TW
dc.relation.reference (參考文獻) [16] Góméz-Pérez, A., Fernándze-Lopéz, M., & Corcho, O.(2003). Ontological engineering. Springer.zh_TW
dc.relation.reference (參考文獻) [17] JessTab Manual. (n. d.). Retrieved May 20, 2007, from http://www.ida.liu.se/~her/JessTab/JessTab.pdfzh_TW
dc.relation.reference (參考文獻) [18] Klinker, G., Bhola, C., Dallemagne, G., Marques, D., & McDermott, J.(1991). Usable and reusable programming constructs. Knowledge Acquisition, 3,117-136.zh_TW
dc.relation.reference (參考文獻) [19] Lassila, O. & McGuinness, D.(2001).The Role of Frame-Based Representation on the Semantic Web. Technical report, Stanford University.zh_TW
dc.relation.reference (參考文獻) [20] McCarthy, W. E. (1979). An entity-relationship view of accounting models. The Accounting Review, 54(4),667-686.zh_TW
dc.relation.reference (參考文獻) [21] McCarthy, W. E. (1982). The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared DataEnvironment. The Accounting Review, 57(3),554-578.zh_TW
dc.relation.reference (參考文獻) [22] Neches, R., Fikes, R. E., Finin, T., Gruber, T. R., Senator, T. & Swartout, W. R.(1991). Enabling technology for knowledge sharing. AI Magazine, 12(3),36-56.zh_TW
dc.relation.reference (參考文獻) [23] Protégé. (n. d.). Retrieved May 20, 2007, from http://protege.stanford.edu/zh_TW
dc.relation.reference (參考文獻) [24] Smith, M. K., Welty, C. & McGuinness, D. L.(2004). OWL Web Ontology Guide. W3C.zh_TW
dc.relation.reference (參考文獻) [25] Studer, R., Benjamins, V. R. & Fensel, D.(1998). Knowledge Engineering: Principles and Methods. IEEE Transactions on Data and Knowledge Engineering, 25(1-2),161-197.zh_TW
dc.relation.reference (參考文獻) [26] Uschold, M. & King M.(1995). Towards a Methodology for Building Ontologies. In Skuce D (eds) IJCAI’95 Workshop on Basic Ontological Issues in Knowledge Sharing, Montreal, Canada, 6.1-6.10.zh_TW
dc.relation.reference (參考文獻) [27] Web Ontology Language.(n. d.). Retrieved May 20, 2007, from http://www.w3.org/2004/OWL/zh_TW