政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30197

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30197

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/30197

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30197

Title:	應用文字探勘與XBRL技術於企業策略分析決策支援系統之研究
Authors:	連子杰 Lien,Tzu-Chieh
Contributors:	周濟群連子杰 Lien,Tzu-Chieh
Keywords:	決策支援系統文字探勘可延伸企業報導語言企業策略 Decision support system Text mining XBRL Business strategy
Date:	2006
Issue Date:	2009-09-11 17:26:13 (UTC+8)
Abstract:	投資人在投資決策之過程中，所分析之資料可分為財務性與非財務性資訊兩大類，然而受限於傳統財務資料格式之不一致，可能需花費額外之財力與物力來處理，甚至浪費精力於資料的重新輸入。另一方面，非財務資訊在投資決策過程中日益重要，但其龐大的資訊揭露量卻往往徒增投資人閱讀與搜尋上之不便，甚至降低了可閱讀性。有鑑於上述兩大投資分析不便之處，本研究運用文字探勘(Text mining)技術，嘗試處理股東會年報中與企業策略相關之非財務性資訊，以協助閱讀者有效率地分析、整理這些半結構化，甚至是非結構化文字資訊。另一方面，本研究利用可延伸企業報導語言(eXtensible Business Reporting Language, XBRL)不受軟體平台限制，可於網路上自由下載流通等特性，作為財務資訊之資料來源，同時建立一種新的分析模式，透過連結機制之設計以連接非財務性與財務性資訊，並運用ROMC系統分析法與雛型系統設計法完成本企業策略分析決策支援系統，希冀能協助投資人能於短時間內瞭解並印證標的公司之產業發展與競爭策略，提升決策品質。 There are two main data types in investment decision process: financial and non-financial. Because the inconsistent of data type in traditional financial data, investors may have more additional costs to solve this problem. In addition, non-financial data become more and more important in investment decision process, but huge amount of non-financial disclosure may reduce the readability and increase the difficulty of searching. To solve the above problems, we try to use text mining technology to handle the semi-structured or unstructured non-financial data related to business strategies in the annual reports of public companies effectively and efficiently. In addition, we use XBRL (eXtensible Business Reporting Language) to be our financial data resources because of its interoperability and re-usability. We also develop a new analytic method to link financial and non-financial data together. Finally, we use two system methodologies: R.O.M.C. and prototyping to design and build our business strategy analysis decision support system in order to help investors understand and prove strategies in companies, and improve the decision quality which they make.
Reference:	王志彥，2002，網際網路企業評價決策支援系統－現金流量折現法與實質選擇權之應用，國立台灣科技大學資訊管理系未出版碩士論文。林東清，2002，資訊管理－E化企業的核心競爭能力，台北：智勝文化事業有限公司。吳啟銘，2001，企業評價個案實證分析，台北：智勝文化事業有限公司。周國華、郭譽申，2006，XBRL應用軟體介紹，會計研究月刊，第244期（3月）：53-57。周濟群，2001，會計報告電子化傳遞的利器—XBRL，會計研究月刊，第187期（6月）：36-43。 _____ ，2006，XBRL－國際發展現況與國內展望分析，會計研究月刊，第244期（3月）：38-53。周濟群等人，2006，企業財務資訊透明化與企業風險管理－E化整合性基礎架構期末成果報告，行政院國家科學委員會。梁定澎，2002，決策支援系統，台北：智勝文化事業有限公司財團法人資誠教育基金會，2001，企業價值報告趨勢預測，陳依蘋、柯淑貞譯，台北：財團法人資誠教育基金會。蔡明宏，2005，發展認知萃取模型以建立本體化的概念架構，中原大學資訊管理學系未出版碩士論文。諶家蘭，2006，淺介資料探勘與XBRL，會計研究月刊，第245期（4月）：56-63。盧永峰，2003，網頁文件分類與過濾方法之研究，國立臺灣海洋大學電機工程學系未出版碩士論文。賴慧娟，2002，企業評價決策支援系統－經濟附加價值與自由現金流量之應用，靜宜大學會計學系未出版碩士論文。劉群，2002，漢語詞法分析和句法分析技術綜述，第一屆學生計算語言學研討會專題講座，北京大學計算語言學研究所。 Gorry, G. A., and M. S. Scott Morton. 1971. A framework for management information systems. Sloan Management Review 13(1): 30-57 Holsapple, C. W., and A. B. Whinston. 1996. Decision support system: A knowledge-based approach. Minneapolis/St. Paul: West Publishing Company. Keen, P. G. W. 1980. Adaptive decision for DSS, Database 12(2): 15-25. ____________, and M. S. Scott Morton, M. 1978. Decision support system: An organizational perspective, Reading, MA. Kaplan. R. S., and D. P. Norton. 1996. The balanced scorecard: Translating strategy into action. Boston, Massachusetts : Harvard Busuness School Press. Mitchell T. M. 1997. Machine Learning, New York: McGraw-Hill. Noy, N. F., and D. L. McGuinness. 2001. Ontology development: A guide to creating your first ontology, Stanford Knowledge System Laboratory Technical Report KSL-01-05 and Stanford Medical Informatics Technical Report SMI-2001-0880. Robert, E. 1991. Entrepreneurs in high technology: Lesson form MIT and beyond, Oxford University Press, New York. Salton G., and M. J. McGill 1983. Introduction to modern information retrieval. New York: McGraw-Hill. ________, and B. Christopher. Term weighting approaches in automatic text retrieval. Information Processing & Management 24(5): 513-523. Scott Morton 1971. Management decision system: Computer based support for decision making, Division of Research, Harvard University Simon, H. A. 1977. The new science of management decision. Rev. ed. Englewood Cliffs, NJ: Prentice Hall. Sprague, R. H. Jr., and E. D. Carlson 1982. Building effective decision support system, New Jersey: Prentice-Hall. Sparke, J. K. 1972. A statistical interpretation of term specificity and its application in retrieval. Journal of Documentation 28(January): 11-21. Sullivan, D. 2001. Document Warehousing and Text Mining: Techniques for Improving Business Opreations, Marketing and Sales. New York :John Wiley & Son, Inc. Turban, E., and J. E. Aronson. 2001. Decision support systems and intelligent systems, New Jersey: Prentice-Hall, Inc. Working Party of the AAA Infirmation System and Artificial Intelligence /Emerging Technologies Section. Financial reporting in XBRL on the SEC`s EDGAR system: A critique and evaluation, Journal of Information Systems 19(2): 191-210. 中研院中文斷詞系統：http://ckipsvr.iis.sinica.edu.tw/ XBRL International：http://www.xbrl.org
Description:	碩士國立政治大學會計研究所 94353014 95
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0094353014
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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