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PAGE  PAGE 38 PAGE 39 以邏輯本體語言塑模會計知識之研究 Using logic-based ontology language to represent accounting knowledge 周濟群 台北商業技術學院會計資訊系副教授（聯絡作者）  HYPERLINK mailto:ccchou0412@ ccchou0412@ 校址：100台北市中正區濟南路一段321號； 電話：(02傳真：(02 周國華 屏東商業技術學院會計系講師 中文摘要 本研究採用以邏輯為基礎的本體方法與語言系統來塑模會計知識，研究方法主要是以「設計科學」研究典範為依歸，研究活動則依TOVE本體工程區分為六個階段，以完整呈現本體發展過程。在本體建置過程中，選擇在元件化知識方面具有優勢的OWL DL語言來塑模會計知識，並以IFRS和ROC GAAP在長期工程合約會計處理不一致的問題為例，應用Protégé與FaCT++等支援OWL DL的開發平台，將會計處理中重要的概念轉換為邏輯推論系統內的類別與屬性，同時亦建成實體案例，並邀集國內會計專家針對案例知識建置結構作出評估。各階段的研究結果與專家意見之平均準確率、召回率等，皆顯示以邏輯為基礎的本體知識工程，確實可以有效地應用於會計知識之塑模、儲存與分享。 關鍵詞：會計本體模型、邏輯本體語言、OWL DL、Protégé Abstract This study addresses the use of logic-based ontology language to represent accounting principles as reusable knowledge components. Following the design science approach, this study tries to adopt the ontological methodology to analyze, extract and construct a general accounting knowledge model. The six-stage TOVE (TOronto Virtual Enterprise) methodology is applied to the development process of accounting ontology. Research results are summarized respectively in each stage. OWL DL (Web Ontology Language, Description Logic sublanguage) is adopted as the core symbolic system to create logic expressions of accounting constructs, as well as the associations among those constructs. To demonstrate the construct validity of the OWL model, we choose the construction contracts issue as competency questions to evaluate the model. Through FaCT++ reasoner on the Protégé OWL platform, we establish the inference mechanism by formalizing and representing the consistency/inconsistency of accounting knowledge in between IFRS and ROC GAAP. Finally, to further evaluate the OWL model, we conduct an on-the-spot survey and collect eight accounting experts’ opinions on the model’s design structure. Both the instantiation work of the OWL model and the precision rates / recall rates summarized from expert opinions indicate that the logic-based knowledge framework c