臺灣博碩士論文加值系統

　　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.

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

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