基于REA模型的企业信息系统研究
摘要
信息时代条件下,企业面临着一个复杂多变、竞争激烈的生存环境,加剧了企业决策的难度和风险。如何快速高效的利用企业经营中的大量动态数据辅助管理人员做出决策已成为企业生存的关键。数据库、网络等信息技术的发展为构建企业管理信息系统提供了技术条件,但是,当前的企业信息管理系统中主要仍按传统模式的数据逻辑组织数据,只是利用数据库技术对数据进行更多的分类操作,即除了表面上采用了数据库这一先进的计算机技术,本质上并未改变企业信息描述、处理和存储的模式。这使得所建立的管理信息系统存在信息单一、过度汇总、集成度低、实时性差等固有缺点。
为了克服传统模式下描述企业数据和建立管理信息系统的缺陷,本文从理论和实践两个方面研究了新兴的REA(Resource-Event-Agent)模型在企业管理信息系统设计中的应用。本文首先讨论了信息时代条件下企业业务及对信息需求的特点,分析了基于传统模式的企业管理信息系统不能满足当今企业业务需求的深层原因。然后通过阐述企业信息系统设计模式从事项模型、数据库模式到REA模型的发展过程提出了REA模型发展的必要性和必然性。详细介绍和分析了REA模型的核心思想、基本内容、建模方法和步骤,以及实际应用中的扩展。针对网上书店这一典型的信息化企业,运用REA模型详细分析了其业务流程并设计了系统架构、概念模型及数据模型,阐明了REA模型在实际应用的方法和框架。最后通过对国产主流企业管理信息系统软件与REA模型的对比分析,揭示了国产企业管理信息系统软件设计思想上的优点和不足,进一步论证了REA模型的有效性和实用性,并提出了企业管理信息系统将来发展的方向。
Under the conditions of the information age, enterprises are facing with a complicated, dynamic and competitive environment, which exacerbates the difficulty and risk of their decision-making. Utilizing an efficient information system to handle the huge amount of dynamic information becomes the key to survive. Database, computer networks and other information technologies provide the basic conditions to build enterprise information systems. Besides, there’s an important thing we must deal with before utilizing these technologies. That is how to understand and describe the economic activities of nowadays companies with a logic model.
This thesis focuses on introducing the REA (Resource-Event-Agent) model and its application in MIS developing. It began with discussing the feature of complexity and variety of enterprises’activities in the information age, and then compared three modeling methodologies, which are events approach, entity-relationship model approach and REA, and concluded the relationship among them. After a full introduction of the content of REA, business process models and data storing structures of a typical online bookstore company were built by using the REA model concept, which demonstrates the feasibility and benefits of REA approach. The last part of the thesis is a comparison between the REA model and a popular accounting MIS software in China’s market, again, we figured out the advantages of REA by comparison and discussed how to improve MIS software design by utilizing the idea of REA model.
为了克服传统模式下描述企业数据和建立管理信息系统的缺陷,本文从理论和实践两个方面研究了新兴的REA(Resource-Event-Agent)模型在企业管理信息系统设计中的应用。本文首先讨论了信息时代条件下企业业务及对信息需求的特点,分析了基于传统模式的企业管理信息系统不能满足当今企业业务需求的深层原因。然后通过阐述企业信息系统设计模式从事项模型、数据库模式到REA模型的发展过程提出了REA模型发展的必要性和必然性。详细介绍和分析了REA模型的核心思想、基本内容、建模方法和步骤,以及实际应用中的扩展。针对网上书店这一典型的信息化企业,运用REA模型详细分析了其业务流程并设计了系统架构、概念模型及数据模型,阐明了REA模型在实际应用的方法和框架。最后通过对国产主流企业管理信息系统软件与REA模型的对比分析,揭示了国产企业管理信息系统软件设计思想上的优点和不足,进一步论证了REA模型的有效性和实用性,并提出了企业管理信息系统将来发展的方向。
Under the conditions of the information age, enterprises are facing with a complicated, dynamic and competitive environment, which exacerbates the difficulty and risk of their decision-making. Utilizing an efficient information system to handle the huge amount of dynamic information becomes the key to survive. Database, computer networks and other information technologies provide the basic conditions to build enterprise information systems. Besides, there’s an important thing we must deal with before utilizing these technologies. That is how to understand and describe the economic activities of nowadays companies with a logic model.
This thesis focuses on introducing the REA (Resource-Event-Agent) model and its application in MIS developing. It began with discussing the feature of complexity and variety of enterprises’activities in the information age, and then compared three modeling methodologies, which are events approach, entity-relationship model approach and REA, and concluded the relationship among them. After a full introduction of the content of REA, business process models and data storing structures of a typical online bookstore company were built by using the REA model concept, which demonstrates the feasibility and benefits of REA approach. The last part of the thesis is a comparison between the REA model and a popular accounting MIS software in China’s market, again, we figured out the advantages of REA by comparison and discussed how to improve MIS software design by utilizing the idea of REA model.
引文
[1] G. Gal ,W.E. McCarthy. Operation of a Relational Accounting System. Advances in Accounting (vol. 3), 1986, 83-112.
[2] T.J Wang,细寿.会计信息系统的REA建模方法及其应用.中国会计电算化, 2004, 5: 16-18
[3]张裔智,潘云鹏.企业信息系统的发展趋势.计算机应用研究,1997,14(4):6-8
[4]陈宏.基于REA的会计信息系统规划与公司规划匹配设计: [硕士论文] ,厦门:厦门大学,2006,23-26
[5] Sorter, G H. An‘Event’Approach to Basic Accounting Theory. The Accounting Review, 1969
[6] Johnson. .Toward and‘events’theory of accounting. The Accounting Review , 1970
[7] Colancni, C. S. Manes , A. B. Wiinston. A Unified Approach to the Theory of Accounting and Information Systems. The Accounting Review, 1971
[8] Chen P. P. The Entity-Relationship Model-Toward a Unified View of Data. ACM Transaction on Database Systems , 1979
[9] W .E. McCarthy. The REA Accounting Model: A Generalized Framework for Accounting System in a Shared Date Environment. The Accounting Review, 1982, 554-578
[10] K. B. Walker ,E. Denna. A New Accounting System Is Emerging. Management Accounting, 1997, 22-30
[11] Denna Eric L, Jasperson Jon. . Modeling Conversion Process Events. Journal of Information System, Spring 1994, 8(1):43-54
[12] Cherrington J. O, E. L. Denna, D. P, Andros. Developing an event-based business solution:The case of IBM’s national employee disbursement system . Journal of Information System, 1996, (Spring):51-69
[13] L. Dunn, V. Grabski.Perceived semantic expressiveness of accounting system and task accuracy effects. International Journal of Accounting Information System, 2000, 1: 79-87.
[14] Guido L. Geerts, William E. McCarthy. An ontological analysis of the economic primitives of the extended-REA enterprise information architecture. International Journal of Accounting Information Systems, 2002, 3(1):1-16
[15]郭东强.现代管理信息系统.北京:清华大学出版,2006,35-38
[16] (美)阿妮塔.S.霍兰德,埃里克.L.德纳等,杨周南等译.现代会计信息系统.北京:经济科学出版社,1999,36-38
[17]韦沛文.信息化与会计模式革命.北京:中国财政经济出版社,2003,46-50
[18]罗明,张忠能.基于REAL模型的会计信息系统.计算机工程,2005,31(8):215-217
[19]李清.会计信息系统模式的发展历程.中国管理信息化,2006,1:32-34
[20]王旭.基于REA模型的会计信息系统研究:[硕士论文],江苏:江苏大学,2007
[21] W. E. McCarthy. An Entity-Relationship View of Accounting Models. The Accounting Review, 1979, 667-86.
[22]傅元略.企业信息化下的财务监控.中国财经经济出版社,2003,53-55
[23]陈毓圭.围绕信息需求,改进企业报告.会计研究,1996,5
[24]薛华成.管理信息系统(第二版).北京:清华大学出版社,1993
[25]李松青.事项会计信息系统体系结构研究,[硕士论文],厦门:厦门大学,2002
[26]刘方中.信息时代的会计信息系统——基于REA会计模式的会计信息系统重构,[硕士论文],厦门:厦门大学,2004
[27]蒋楠.事项会计、数据库会计及REA会计的比较研究.财会通讯,2007,1:30-31
[28] Sharmkant B. Navathe. Evolution of data modeling for databases. Communications of the ACM, 1992, 35 (9)
[29] Robert Haugen, William E. McCarthy. REA: A Semantic Model for Internet Supply Chain Collaboration. ACM Conference on Object-Oriented Programming, Systems, Languages, and Applications,2000, 15-19
[30] G. Geerts, W. E. McCarthy.An Accounting Object Infrastructure for Knowledge-Based Enterprise Models. IEEE Intelligent Systems & Their Applications, 1999, 89-94
[31] W. E. McCarthy. An Entity-Relationship View of Accounting Models. The Accounting Review, 1979, 667-86
[32] J. S. David, G. Gerard, and W. E. McCarthy.Design Science: An REA Perspective on theFuture of AIS in Researching Accounting as an Information Systems Discipline.AAA, 2002, 35-63.
[33] G. Geerts and W. E. McCarthy. Using Object Templates from the REA Accounting Model to Engineer Business Processes and Tasks .The Review of Business Information Systems, 2001, 5(4) 89-108
[34] Dunn Cheryl L, W. E. McCarthy. The REA accounting model: Intellectual heritage and prospects for progress. Journal of Information System, 1997, Spring:31-51
[35] A. Hevner, S. March, J. Park, S. Ram.Design Science in Information Systems Research..Forthcoming in MIS Quarterly, 2004
[2] T.J Wang,细寿.会计信息系统的REA建模方法及其应用.中国会计电算化, 2004, 5: 16-18
[3]张裔智,潘云鹏.企业信息系统的发展趋势.计算机应用研究,1997,14(4):6-8
[4]陈宏.基于REA的会计信息系统规划与公司规划匹配设计: [硕士论文] ,厦门:厦门大学,2006,23-26
[5] Sorter, G H. An‘Event’Approach to Basic Accounting Theory. The Accounting Review, 1969
[6] Johnson. .Toward and‘events’theory of accounting. The Accounting Review , 1970
[7] Colancni, C. S. Manes , A. B. Wiinston. A Unified Approach to the Theory of Accounting and Information Systems. The Accounting Review, 1971
[8] Chen P. P. The Entity-Relationship Model-Toward a Unified View of Data. ACM Transaction on Database Systems , 1979
[9] W .E. McCarthy. The REA Accounting Model: A Generalized Framework for Accounting System in a Shared Date Environment. The Accounting Review, 1982, 554-578
[10] K. B. Walker ,E. Denna. A New Accounting System Is Emerging. Management Accounting, 1997, 22-30
[11] Denna Eric L, Jasperson Jon. . Modeling Conversion Process Events. Journal of Information System, Spring 1994, 8(1):43-54
[12] Cherrington J. O, E. L. Denna, D. P, Andros. Developing an event-based business solution:The case of IBM’s national employee disbursement system . Journal of Information System, 1996, (Spring):51-69
[13] L. Dunn, V. Grabski.Perceived semantic expressiveness of accounting system and task accuracy effects. International Journal of Accounting Information System, 2000, 1: 79-87.
[14] Guido L. Geerts, William E. McCarthy. An ontological analysis of the economic primitives of the extended-REA enterprise information architecture. International Journal of Accounting Information Systems, 2002, 3(1):1-16
[15]郭东强.现代管理信息系统.北京:清华大学出版,2006,35-38
[16] (美)阿妮塔.S.霍兰德,埃里克.L.德纳等,杨周南等译.现代会计信息系统.北京:经济科学出版社,1999,36-38
[17]韦沛文.信息化与会计模式革命.北京:中国财政经济出版社,2003,46-50
[18]罗明,张忠能.基于REAL模型的会计信息系统.计算机工程,2005,31(8):215-217
[19]李清.会计信息系统模式的发展历程.中国管理信息化,2006,1:32-34
[20]王旭.基于REA模型的会计信息系统研究:[硕士论文],江苏:江苏大学,2007
[21] W. E. McCarthy. An Entity-Relationship View of Accounting Models. The Accounting Review, 1979, 667-86.
[22]傅元略.企业信息化下的财务监控.中国财经经济出版社,2003,53-55
[23]陈毓圭.围绕信息需求,改进企业报告.会计研究,1996,5
[24]薛华成.管理信息系统(第二版).北京:清华大学出版社,1993
[25]李松青.事项会计信息系统体系结构研究,[硕士论文],厦门:厦门大学,2002
[26]刘方中.信息时代的会计信息系统——基于REA会计模式的会计信息系统重构,[硕士论文],厦门:厦门大学,2004
[27]蒋楠.事项会计、数据库会计及REA会计的比较研究.财会通讯,2007,1:30-31
[28] Sharmkant B. Navathe. Evolution of data modeling for databases. Communications of the ACM, 1992, 35 (9)
[29] Robert Haugen, William E. McCarthy. REA: A Semantic Model for Internet Supply Chain Collaboration. ACM Conference on Object-Oriented Programming, Systems, Languages, and Applications,2000, 15-19
[30] G. Geerts, W. E. McCarthy.An Accounting Object Infrastructure for Knowledge-Based Enterprise Models. IEEE Intelligent Systems & Their Applications, 1999, 89-94
[31] W. E. McCarthy. An Entity-Relationship View of Accounting Models. The Accounting Review, 1979, 667-86
[32] J. S. David, G. Gerard, and W. E. McCarthy.Design Science: An REA Perspective on theFuture of AIS in Researching Accounting as an Information Systems Discipline.AAA, 2002, 35-63.
[33] G. Geerts and W. E. McCarthy. Using Object Templates from the REA Accounting Model to Engineer Business Processes and Tasks .The Review of Business Information Systems, 2001, 5(4) 89-108
[34] Dunn Cheryl L, W. E. McCarthy. The REA accounting model: Intellectual heritage and prospects for progress. Journal of Information System, 1997, Spring:31-51
[35] A. Hevner, S. March, J. Park, S. Ram.Design Science in Information Systems Research..Forthcoming in MIS Quarterly, 2004