财务业务一体化中记账凭证自动生成的研究

江苏科技大学硕士学位论文财务业务一体化中记账凭证自动生成的研究姓名：陆峻梅申请学位级别：硕士专业：管理科学与工程指导教师：代逸生20070312IITREAECAREAECAREAECA//REA//ECAREAECAREAECAAbstractIIStudyonvoucherautogenerationinA/BISAbstractA/BISisatrendofaccountinginformationsystem,whichcombineswithaccountingprocessandbusinessprocess.Nowmanyaccountinginformationsystemsrealizethevoucherautogenerationbydynamicaccountingplatform,butthereissomelimitationinrecognizingeconomiceventsandgeneratingaotumaticallyvouchersbecausetheyarebasedontraditionalaccountingmodel.Inthearticle,itisdiscussedREAaccountingmodel,datamodelandECAruleinA/BIS.First,weofferthewholestructureofA/BISandthedynamicaccountingplatformbasedonREAaccountingmodelandECArule.Second,weestablishtheREAmodelanddatamodelaboutpurchase/paymentandsale/obtainmentprocess.Third,wedescribetheECAaccountingrule/modelinpurchase/paymentandsale/obtainmentprocess.Finally,wefinishthevoucherautogenerationwithprocess.Intheresearch,weuseREAaccountingmodelandECAruletoachievethevoucherautogeneration,whichareanewwayofdesigninginformationsystemandadevelopmenttrendofintellectualizedinformationsystem.Keyword:A/BIS,REAmodel,ECArule,dynamicaccountingplatform11.1[1]EDPERP12342ERPERP1.21.2.1IT1.2.2123341.3ITA/BIS2090(A/BIS)30A/BIS11939GoetzB.E.What’swrongwithAccounting?[2]4GoetzGoetzGoetzSchmalenbach[3]GrundrechnungBack-Hocks1994SchmalenbachGrundrechnungBack-HockGrundrechnung1971ColantoliC.S.ManesRPWhinstonA.B.[4]()1975LiebermanA.ZWhinstonA.B.[5]EverestCoddE.F.[6]Codd2ERPERPSAPERPSAP/ERP3040Schmalenbach5Sinzig[9]SAP/R2SinzigERPSinzigREAK3()ERP3SorterG.1969[10](valuetheory)SorterSorterSorterJohnson[11]4REA1939GoetzWhat’swrongwithAccounting?6McCarthy[12]REAMcCarthyChenE-R1979McCarthyW.E.E-R[7]REA[11](resource)(event)(agent)(stock-flow)(duality)REAREAA/BIS11A/BISERPREAREA71.4(EDM,EventDrivenModeling)[12](BRM,BusinessRuleModel)//1996brokers/servicesEVE[8]ECAevent-condition-action[12][13][14][15]EDMECAA/BIS81.5ECA1.5.1ECAECA[16]query-drivenActiveDatabaseSystemECAEventConditionActionECA1.5.2ECAECA[17]ECAECA[18]PBNMPolicy-basedNetworkManagementPBNM[19]policypolicyECAWeb1997LangPECA[20]1999RoscaD.[21]2003ChiuK.W.[22]9ECAECAC[12]ECA1.6SAPECAREAECAECA////REAEventRecourseAgent//ECA//ERCECA10//REAECAERCEventRuleChart1ECAREAECAREA2REAECAECA3//REAECA112.1REA2.1.1REA1982W.E.McCarthyTheREAAccountingModel:AGeneralizedFrameworkforAccountingSystemsinaSharedDataEnvironment”(TheAccountingReview,July1982)REA[23]McCarthyREA(resource)event(agent)REA2.1.2REA2.1.2.1REAREA[25]REALlocationREAResourceResourceEventEventAgentAgentAgentAgent21REA121(Economicresources)FASBFinanicalAccountingStandardsBoard2(Economicevents)3(EconomicAgentsandUnits)(EconomicAgents)(EconomicUnits)4Location5(Stock-flowRelationships)6(DualityRelationships)137(ControlRelationships)8(ResponsibilityRelationships)2.1.2.2REAREA[27]1()REA23(1:1)14(1:n)1:n(m:n)E-R4120011151n)n1n(0,n)(1,1)2.1.3REAREAREA1REA2REA3REA4REAREA165REAREA6REAREA2.1.4REAREA[26]/()/()//[27]//1/23/REA17REA2.2ECA2.2.1ECA[24]RULE[]WHENIF1THEN1IFiTHENiIFnTHENnn=1ENDRULEi(i=1,2,n)i(i=1,2,n)iiIF-THEN11IF-THEN2.2.2ECA2.2.2.1ECAECA[28]1821ECAONEventIFConditionTHENAction:EventConditionAction2.2.2.2ECAECA1ECAEAECAA22ECAEAECAAONEventTHENAction2EventEvent(EnCnAn)ConditionAction23ECAEnCnAnONEvent1?Event2??Eventi?IFCondition1?Condition2??Conditioni?THENAction1?Action2??Actioni?,2.2.3EDM2.2.3.1ERCECAActionEvent[29]ERCERCCAConditionActionARActionRuleONEventIFConditionTHENAction1ELSEAction2191Active-Rule1Event1Active-Rule1Event122ERC2Event1Active-Rule1Active-Rule2Active-Rule1Event1Event223ERC3Event1Event2Active-Rule1Active-Rule1Active-Rule2Event124ERC2.2.3.2ERC1ERCEvent1Active-Rule1Event2Active-Rule2Event325ERC2ERC20Event1Event2Active-Rule1Active-Rule126ERC3ERCEvent1Active-Rule1Active-Rule2Event2Event3Active-Rule3Active-Rule4Event427ERC2.2.3.3ERCERC()ERC(Event)??ERC21Event1Event2?Active-Rule1Event3Event4?28ERCERC2.2.3.4EDMEDMERCEDMERCERCERCERC22ECAERC233.1REA[1]1//2//324/////313.23.2.170%45%253.2.233(EDP)1262343.33.3.1ECA27MICROSOFTCORPORATIONMICROSOFTCORPORATIONMICROSOFTCORPORATIONMICROSOFTCORPORATIONMICROSOFTCORPORATIONMICROSOFTCORPORATION/$$$/MICROSOFTCORPORATIONMICROSOFTCORPORATIONMICROSOFTCORPORATIONMICROSOFTCORPORATIONMICROSOFTCORPORATION343.3.2eventresource2812n351eventwhatwhenwho?where?why?234293.4REAECA3.4.1REAREAREAREA1REA2REAREAREAREA3.4.2ECAECAECAECAECA3036ERCECA3.4.3ECAECA[35]ECAECAREA31ECAECAECAVBVC++JavaWebservicesCORBA/32/4.1/4.1.1/////[30]4.1.2//[31]123456///4.2///33/REAREA//ECAERC/4.2.1/1[1][32]/23/34/456/354.2.2//NYYNNYYNYN41//364.3/REA4.3.1/ER41/ERERREA(events)(locates)(resources)(agents)4.3.2/REA(1,*)(0,*)(1,*)(0,*)(1,*)(1,*)(0,*)(1,1)(0,*)(0,*)(1,1)(0,*)(1,1)(0,*)(1,1)(0,*)(0,*)(1,1)(0,*)(1,1)(1,1)(0,*)(0,*)(1,1)(0,*)(1,1)(0,*)(1,1)(1,*)(0,*)(0,*)(1,1)(0,*)(0,*)(1,1)(1,1)(0,*)(1,1)(0,*)(1,1)0*11(1,1)(0,*)(1,*)(0,*)(0,*)(0,*)(1,1)(1,1)(1,1)(0,*)42/REA/REA/374.4REA/[33]REA[38]REA/[39]REA4.4.1/REA[34][45]42/1[][],2[][][][]3[][][][]4[][][]5[][][]6/[][]7/[][]8/[][]/389/[][]10/[][][][]12[]3/[][]1212