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題名 | 以本體論為基礎建構IFRS資料品質控制之研究=The Research of Ontology Based Data Quality Control for IFRS |
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作者 | 葉春秀; 沈威政; 張文賢; |
期刊 | 中州管理與人文科學叢刊 |
出版日期 | 20121200 |
卷期 | 2:1 2012.12[民101.12] |
頁次 | 頁55-70 |
分類號 | 495.44 |
語文 | chi |
關鍵詞 | 本體工程; 本體論; 會計資訊系統; 資料品質; 國際財務報導準則; Ontology engineering; Ontology; Accounting information system; Data quality; IFRS; |
中文摘要 | 國際財務報告準則(International Financial Report Standards, IFRS)的變動,造成企業財務報表傳票、編表與調整等作業若干改變。企業在國際財務報告準則與一般會計準則(Generally Accepted Accounting Principles, GAAP)不同的會計政策下,使企業內部作業流程、資訊系統、人員作業等作業管理模式的改變。因此,本研究利用本體論的基礎,建構IFRS準則架構之下,對於資料品質控制程序之研究。藉由個案研究方法實際模擬本體論建構的資料品質模型,此機制更能確認企業經營過程中程序作業品質確認達股東權益之保障。因此,藉由財務報表模型連結資產、負債、股東權益中類別與會計科目的語意對應,實際進行資料品質系統架構規劃、Use Case設計與系統演繹等研究方法。最後在個案中進行的資料收集、比對與監控等步驟後來改善資訊個案系統內部作業流程、資料定義。結論中有完整的本體論導向系統架構可提供本體論相關研究人員參考,更可將利用個案中實際案例成為企業界系統資料品質改善的參考方向。 |
英文摘要 | The International Financial Reporting Standards(IFRS) implementation influences enterprise financial statement journal/financial statement consolidation and adjustment operation change. The difference policy of IFRS and GAAP(General Accepted Accounting Principle) impacts enterprise internal operation/information system and people operation of business management. However, this research uses the ontology foundation to build IFRS principle framework for data quality control procedure. We implemented ontology based data quality model using case study methodology. Meanwhile, the research model using the financial statement classes as asset/debt/equity and accounting subjection semantic mapping implement data quality system plan/ use case design and prototyping implementation of research methodology. In the last, the data collection/compare and monitoring of case study steps improves internal process operation and data definition for the data quality. We also completely discuss ontology based information system details for related research references in the conclusion chapter, the case study experiences is good example for enterprise information system data quality improvement directions. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。