應用ORDBMS於會計資訊系統之研究

A Study on the Application of ORDBMS for Accounting Information System

劉明圖(Ming-Tu Liu)

指導教授 ： 劉俞志 博士

元智大學/資訊學院/資訊管理學系/碩士(2003年)

摘要

隨著企業的成長，對財務會計部門所提供的資訊要求，也不斷在改變，從最基本的帳務處理需求到即時性的商業稽核控制均如此。過去的商業資訊處理領域裡，都是以關聯式資料庫管理系統（Relational Database Management System, RDBMS）為主，RDBMS在處理這些資訊需求上，無論從系統開發的角度或資訊處理的效能上，都面臨了許多問題。
物件關聯式資料模式除了擁有原本關聯式資料模式的優良特性外，另外還加入了物件導向的概念，不僅允許以商業的溝通元件來自定資料型態，亦可將商業的邏輯定義於此資料型態中，此外亦提供繼承及規則之功能，可以更直接地以物件觀念來表達的商業邏輯及關係。然而，目前尚未有相關文獻探討如何利用物件關聯式資料模式來設計會計系統。
本研究利用物件關聯式資料模式之概念及特性來規劃及設計會計總帳系統，以擴充式個體關係圖來定義會計科目、部門、會計傳票等等之物件及其資料型態，並且說明會計傳票間之繼承關係，以及如何利用Rule系統來表現其參考整合關係，最後發展出會計總帳系統的商業物件。

關鍵字

物件關聯式資料庫 ； 擴充式個體關係模式 ； 會計資訊系統 ； 會計總帳系統

並列摘要

As the enterprise growth Today, there is the rapid changing in the data demand offered from Financial Accounting Department, such as the demand of the basic processing on the account affairs and the prompt investigation, audit and control on business. In the field of formerly business data processing, the major method and system is using RDBMS (Relational Database Management Systems) model, but it faces many problems on the formerly conception in system development and the poor efficiency of Data Processing.
The Object-Relational data model has both the good characteristics of formerly Relational Data Model and the new concept of Object Oriented data model. There is not only promise, offering the function of inheritance and rule but also it provides the Business Logic and Relationship direct from the conception of Object. Up to now, there is lack of documents which can be discussed and designed the Accounting Information System on Object-Relational data model.
This research uses Object-Relational data model to design Accounting General Ledger System (AGLS). The Extended Entity Relationship Diagram is used to define the Object and its Data Type of the ledger accounts, departments, accounting vouchers and so on. It also describes the inheritance relationship and its method for using the rule system to demonstrate the relationship of reference on Accounting Voucher. Finally, it will develop the Business Object of AGLS.

並列關鍵字

Object Relational Database Management System (ORDBMS) ； Extended Entity Relationship Model (EER Model) ； Accounting Information System (AIS) ； Accounting General Ledger System (AGLS)

參考文獻

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