物件導向會計資訊系統之設計

Abstract

會計系統的主要目的為處理經濟性之事件所引發對組織的各種影響，進而 提供適切的財務性資訊給相關的內部管理者及外部使用者。所以會計作業 是一項資訊處理的過程，而物件導向設計十分適合應用於整合複雜的會計 結構及會計程序之處理上。傳統的會計資訊系統，只能支援一些較低階的 作業性活動，如傳票、分錄之處理、顯示財務報表等。而每一個會計科目 之內部儲存的方式都只是單純的資料項目(data item) ，其資料本身的意 義都在人腦當中。然而在物件導向的設計中，每一個物件不但包含了多種 的屬性(attributes)，並且亦包含了處理這些資料的方法(method)，如此 不但可表示每個會計科目的內容及其關係，另一方面也同時包含了處理這 些會計科目的方法。本研究的主要目的在運用最新的軟體技術 -- 物件導 向技術(Object- Oriented Technology)來設計會計系統。在此會計資訊 系統雛型中之分錄、日記帳、分類帳、報表均視為物件，以建構整個物件 導向會計資訊系統。此架構所設計之系統雛型，除了具有物件導向之特質 外，將善用事件驅動(Event-driven)的觀念來處理會計程序，有別於傳統 之程序導向( Procedure-oriented) 觀念。辦公室內的例行規則或程序、 管理活動所需要的特別控制或報表都可以定義為事件。藉由使用事件，使 得會計資訊系統不但親和性高，更有彈性，且便於擴充及增修。系統同時 包含傳統低階作業性(operating)活動，並提昇支援管理控制性( managerial control)活動。 The purpose of an accounting information system (AIS) is to keep track of relevant economic events and transactions of an organization in order to provide financial information for internal management and external demand. As accounting structures and procedures are inherently complex, object- oriented concept is very suitable for AIS design. Traditional accounting information systems support low-level operating activities such as processing entries, generating financial reports, etc. Each account is stored as just a data item, the meaning of which is subject to individuals who use it. In object-oriented design, however, each object contains multiple attributes as well as methods to process it. Therefore,it is much easier to track the content of each account and its relationships with other accounts. This research designs an accounting information system based on object-oriented technology. Accounting entries, journals, ledgers, reports and other entities are all regarded as objects. The prototype uses event-driven approach but not traditional procedure-oriented approach. The rules, processes, special controls and reports in an office are all identified as events. An event-triggered AIS can be more user-friendly because it is closer to user's perception, more flexible, and easier to expand and modify. The system naturally supports both low-level operational activities and high-level managerial control activities.