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REA公司本体论是会计信息系统分析与设计的一种新方法论。在REA公司本体论下,按照REA模型来概念化特定的公司本体论可以确保该概念模型可以获取相关的公司相关知识。会计信息系统的开发人员可以将概念模型被分解为REA参考信息模型和经济理性组成部分。REA参考信息模型以类和类间关系的形式提供了额外的公司相关信息。REA参考信息模型对于商务建模时的经济理性组成部分的构建存在映射作用,突出了二重关系与互惠关系之间的区别与联系。
REA ontology is a new method of accounting information system analysis and design. Under the REA ontology, conceptualizing a particular ontology of the company in terms of the REA model ensures that the conceptual model can capture relevant company-related knowledge. Developers of accounting information systems can decompose conceptual models into REA reference information models and economic rationales. The REA Reference Information Model provides additional company-related information in the form of class and class relationships. The REA reference information model has a mapping function for the construction of economic rationality components in business modeling, highlighting the differences and relations between the dual relationship and the reciprocal relationship.