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研究生:梁宗浩
研究生(外文):Zone-Hao Liang
論文名稱:建構以本體論為基礎之財務會計模型
論文名稱(外文):Base on Ontology Theory to Construct a Financial Accounting Model
指導教授:周濟群周濟群引用關係林亭亭林亭亭引用關係
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計學研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2005
畢業學年度:93
語文別:中文
中文關鍵詞:財務會計本體論OWL DLTOVE本體論工程
外文關鍵詞:Financial AccountingOntologyOWL DLTOVE
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本研究的主要目標是希望能忠實地呈現會計知識,以最適當的方式來表達及塑模會計知識,故以本體論來發展會計知識模型,以階層性的結構與概念,呈現複雜的會計邏輯及認列、衡量與彙整等規則,並將會計中複雜的規則及觀念具體化及一般化,如此可達到會計知識的再用與共享之外,更將可進一步提昇會計資訊系統的開發效率。另外,本研究在系統領域分析方面有發展完備的本體論工程方法論,來針對會計知識進行分析與模型設計,以會計科目、事件、經濟代理人及會計原則四個類別架構及其相互關係來描述財務會計,且選擇了以敘述邏輯(Description Logics)為基礎的OWL DL來描述會計邏輯架構,並以RACER做為類別分類推論器。上述架構不但可發展成為容納諸多會計觀念的知識庫,例如認列原則、配合原則等,以協助會計領域人員充份地認識其會計知識的本體結構,而且如果再結合了專家系統開發技術之後,未來更可實作出具有推論功能的會計知識專家系統,以作為企業交易會計處理結果的分析及解決新興會計問題的參考工具。
The main goals of this research are to faithfully represent financial accounting knowledge, to develop the accounting knowledge model based on ontology theory, and to represent complex accounting logic and principle and rules by hierarchical structure which can make the principles and rules more concrete and generalized. By generalization of accounting principle, accounting knowledge can be reused and shared. Furthermore, it can enhance the development efficiency of the accounting information system. In order to develop the accounting ontology, the analysis of the domain follows the TOVE procedures. We constructed four types of class hierarchies to describe accounting knowledge. The four class hierarchies are Account, Accounting Event, Economic Agent and Accounting Principle. The knowledge representation is based on OWL DL (Ontology Web Language, Description Logic) whereas using RACER as the inference engine. The mechanism of knowledge representation can support the classification inference and find out inconsistencies, hidden dependencies, redundancy and misclassifications. We believe that the ontological model of financial accounting proposed in our study can help describe complex relationships, enhance knowledge communication and can be the foundation of accounting knowledge expert system which can further analyze the enterprise's transactions and provide suggestions to unresolved accounting problems.
致謝辭 i
摘要 ii
Abstract iii
目錄 iv
圖目錄 vi
表目錄 vii
第一章 緒論 1
1.1. 研究背景 1
1.2. 研究動機 2
1.3. 研究問題及目的 3
1.3.1. 建置描述財務會計領域本體論及法則庫 3
1.3.2. 提供符合一般公認會計原則之即時交易判斷處理機制 4
1.3.3. 提供財務資訊查詢架構 4
1.4. 研究流程 5
第二章 文獻探討 6
2.1. 本體論基礎理論與研究彙整探討 6
2.1.1. 本體論的定義 6
2.1.2. 本體論的基本概念 7
2.1.3. 本體論的分類 8
2.1.4. 本體論在會計領域的發展 9
2.2. 本體論工程簡介 9
2.2.1. 本體的構造準則 9
2.2.2. 本體論建置方法及方法論 11
2.3. 本體論描述語言簡介 12
2.4. 本體論描述語言OWL DL介紹 15
2.4.1. OWL DL基本元素(Basic Elements)及建構子(Constructors) 15
第三章 研究方法 40
第四章 研究模型 55
4.1. 財務會計領域問題分析 55
4.2. 會計邏輯表達 56
4.3. 模型架構 58
4.3.1. 會計資訊的表達工具:會計科目類別(Account Class) 59
4.3.2. 企業經濟事項的參與者:經濟代理人類別(Agent Class) 62
4.3.3. 會計資訊的描述對象:事件類別 (Event Class) 63
4.3.4. 會計資訊的處理規範:原則類別 (Principle Class) 67
4.3.5. 屬性(Property)定義 69
第五章 研究結果 71
5.1. 經濟事件及交易結果分析推論 71
5.1.1. 分類推論邏輯設計 71
5.1.2. 交易分類推論結果及分析 80
5.2. 財務資訊查詢架構 82
第六章 結論 84
6.1. 研究結果 84
6.2. 後續研究建議 85
6.2.1. 特殊會計問題本體領域之研究 85
6.2.2. 財務會計專家系統之研究 85
6.2.3. 以本體論為基礎之資料庫架構 86
6.2.4. 應用TOVE本體論工程建構企業資訊報導本體論模型 86
6.3. 研究範圍及限制 87
參考文獻 89
中文部分 89
英文部分 90
中文部分
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英文部分
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