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NCUEIR > College of Management > Department of Information Management > Proceedings > Item 987654321/16033

Please use this identifier to cite or link to this item: http://ir.ncue.edu.tw/ir/handle/987654321/16033

Title:	建構一個能即時評估企業績效的智慧型會計資訊系統模式
Authors:	陳俞如;劉正義;黃木榮
Contributors:	資訊管理學系
Keywords:	Performance Evaluation;Intelligent Agent;Expert System;Accounting Information System;Financial Statement Analysis
Date:	2000
Issue Date:	2013-04-22T07:40:14Z
Abstract:	本研究嘗試將專家系統與會計資訊系統的專業技術相結合，發展一智慧型會計資訊系統，其可代替企業評估經營績效，讓企業隨時獲得目前位居產業地位，以彈性調整管理決策。首先先建立智慧型會計資系統之模式，主要從會計資訊系統獲取企業經營績效評估所需資料，再設立此一產業的客觀標準，將企業的狀況與其比較並排名，最後再予以分析建議。此智慧型會計資訊系統以上市電子業為例，並假設光寶為驗證對象；最後研究結論證明：運用專家系統之觀念於會計資訊系統是可行的，可讓企業獲得更快更有效的資訊以具更強的競爭力。 In this paper, we attempt to develop an intelligent accounting information system by combining the expert system with the professional techniques of the accounting information system. This system can assist businesses to reset their management decisions with flexibility by evaluating the operation performance and getting the position in industry anytime. We first establish a model of the intelligent accounting information system. Research processes include obtaining information about operation performance evaluation from accounting information system in chief. Then we set the industry criteria objectively, for comparing and ranking . Finally, we give analyses and suggestions. This intelligent system uses that Lite-On Inc. (Guang-Bao) as the case company of verification. The final result show that using the idea of the expert system in accounting information system is feasible for increasing company’s competitive advantage.
Relation:	第三屆商業現代化研討會論文集
Appears in Collections:	[Department of Information Management] Proceedings

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