论文部分内容阅读
内部控制系统在内部控制理论转化为实践应用过程中的作用不言而喻,然而,有关内部控制系统的构建,特别是基于现代信息技术的系统构建成果却较缺乏。本文依据专家系统的理论和原理,结合内部控制五要素及其特征,提出内部控制专家系统的完整观念,论证了其建设的现实必要性和技术可行性,初步设计出一个基于知识库的内部控制专家系统模型,建立一套基于工作分解结构方法、XML/XBRL和知识库技术的系统构建方法 ,并通过一个内部控制系统建设案例对文中模型及建构方法予以初步应用示例,以期推进我国企业内部控制系统建设由理论研究转向指导实践的进程。
The role of the internal control system in the transformation of internal control theory into practical application is self-evident. However, the construction of the internal control system, especially the results of system construction based on modern information technology, is relatively lacking. Based on the theory and principle of the expert system, this paper combines the five elements of internal control and their characteristics, proposes the complete concept of the internal control expert system, demonstrates the practical necessity and technical feasibility of its construction, and initially designs an internal control based on the knowledge base. The expert system model establishes a system construction method based on the work breakdown structure method, XML/XBRL and knowledge base technology, and provides a preliminary application example of the model and construction method of the document through an internal control system construction case, with a view to promoting the internal control of enterprises in China. The system construction shifted from theoretical research to the process of guiding practice.