第1章 信息系统分析设计与实施方法

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,Accounting Information,掌握会计数据、会计信息、会计信息系统的基本概念,理解管理信息系统的层次与结构,了解信息系统开发的策略与指导原则,了解结构化系统开发法、原型法、面向对象的系统开发方法、计算机辅助开发方法的概念与过程,理解信息系统分析、设计与实施的主要内容,掌握信息系统分析、设计与实施的相关概念和方法,学习目的与要求,4-1 信息系统分析设计与实施方法,Master of accounting data, accounting information, accounting information system, the basic concept of,The level of understanding of management information systems and structure,Understanding of information system development strategies and guiding principles,Understanding of structured system development method, a prototype method, object-oriented systems development approach the concept of computer-aided development methods and process,Understanding of information systems analysis, design and implementation of the main content,Access to information systems analysis, design and implementation of the relevant concepts and methods,Learning Objectives and Requirements,4-1,Information System Analysis Design and implementation methods,1.1 信息系统开发概述,1.2 信息系统分析,1.3 信息系统设计,1.4 信息系统实施,4-1 信息系统分析设计与实施方法,4-1.1 信息系统开发概述,信息的概念,信息的基本特征,信息是对客观世界各种事物特征的反应,信息通过有效传播途径可以实现通信,信息形成知识,信息所具有的性质,真实性,实效性,不完全性,等级性,变换性,价值性,4-1.1 信息系统开发概述,The concept of information,The basic characteristics of information,Information is the objective characteristics of the worlds response to a variety of things,Of information transmission can be achieved through effective communication,Information to create knowledge,Information, with the nature of the,Authenticity,Effectiveness,Incomplete,Hierarchical,Transformation of,Valuable,4-1.1 信息系统开发概述,会计数据与会计信息,会计数据与会计信息两者既有密切的联系又有本质的区别：会计信息是通过对会计数据的处理而产生的，会计数据也只有按照一定的要求或需要进行加工或处理，才能成为满足管理需要的会计信息。会计信息具有相对性，有的会计数据对某些管理者来说是会计信息，而对另一些管理者来说只是会计数据，还需要进行进一步加工处理后才能变成会计信息。,会计数据,会计信息,会计数据,会计信息,原始凭证、记账凭证,会计报表,总账、明细账,总账、明细账处理,会计报表处理,4-1.1 信息系统开发概述,Accounting data and accounting information,Accounting data and accounting information on the existing close ties between the two there are essentially different: the accounting information is through the processing of accounting data generated, accounting data only in accordance with certain requirements or need for processing or treatment in order to become to meet the management required accounting information. Accounting information with a relative, and some accounting data for some managers is accounting information, while for others it is just accounting data managers, but also require further processing before becoming accounting information,会计数据,会计信息,会计数据,会计信息,原始凭证、记账凭证,会计报表,总账、明细账,总账、明细账处理,会计报表处理,4-1.1 信息系统开发概述,系统的概念,(,System concept),系统是由处于一定的环境中相互联系、相互作用的若干组成部分结合而成，并为达到整体目的而存在的集合。(,System is in a certain environment are interlinked and interacting combination of several components, and to achieve the overall objective of the collection exists.,),系统的特征,整体性,相关性,环境适应性,目的性,4-1.1 信息系统开发概述,信息系统的概念,信息系统是由人、硬件、软件和数据资源组成，其目的是及时、正确地收集、加工、存储、传递和提供信息，实现组织中各项活动的管理、调节和控制，通过输入、处理、输出三个基本活动，将原始数据转变为有用的信息。,企业各项活动表现流,物流,资金流,信息流,事务流,其中信息流起着支配和关键作用。,一个企业的全部活动存在着各式各样的信息流，而且不同的信息流用于控制不同的活动。,4-1.1 信息系统开发概述,The concept of information systems,Information systems are made up of people, hardware, software and data resources, whose purpose is the timely and correct collection, processing, storage, transmission and provision of information, organization of activities to achieve the management, regulation and control, by entering, processing, output of three basic activities will be raw data into useful information.,Business activities in the performance of flow,物流,资金流,信息流,事务流,In which information flows play a dominant and key role.,。,All the activities of an enterprise there are a wide variety of information flow, and different flow of information is used to control different activities.,4-1.1 信息系统开发概述,信息系统的概念(,The concept of information systems,),管理信息系统是一个由人和计算机等组成的能进行信息收集、传输、加工、保存、维护和使用的系统。它能通过实测企业的各种运行情况，利用过去的数据预测未来，从全局出发辅助决策，利用信息控制企业的活动，并帮助其实现规划目标。它是一门综合了管理科学、系统理论、计算机科学的系统性边缘科学。(,Management Information System is a computer and can be composed of information collection, transmission, processing, preservation, maintenance and use of the system. It runs through the measured a variety of business situations, using past data to predict the future, starting from the overall decision-making, the use of information control the activities of enterprises and to help it achieve its planning objectives. It is a combination of management science, systems theory, computer science, systematic Frontier Science.,),4-1.1 信息系统开发概述,信息系统的概念,管理信息系统的宗旨是帮助企业进行管理和决策。,管理信息系统的特点。,人机系统,面向管理决策,具有数据处理功能,实现全系统的信息共享,多学科交叉的边缘学科,现代管理方法和手段相结合,4-1.1 信息系统开发概述,管理的决策种类,结构化决策,非结构化决策,半结构化决策,4-1.1 信息系统开发概述,管理任务的层次结构,管理层,作业层,战略层,最高层是战略层，管理控制层是中层，作业层是处于运行控制层的低层,4-1.1 信息系统开发概述,管理信息系统功能结构,(,Management information system functional structure,),功能A1,功能A2,功能Am,功能N1,功能N2,功能Nm,功能A,功能B,功能N,目标,4-1.1 信息系统开发概述,管理信息系统功能结构,(,Management information system functional structure,),把系统分解为子系统可以简化设计工作。系统分解要求各子系统之间的接口关系明确，每一子系统的设计、调试与运行具有一定的独立性与扩充性。,(,The system is decomposed into sub-systems can simplify the design work. System decomposition asked to clear relations between the interface between subsystems, each subsystem design, commissioning and operation of a certain independence and scalability.,),4-1.1 信息系统开发概述,会计信息系统,会计信息系统的定义,狭义的会计信息系统是指利用现代信息技术进行会计数据采集、存储和处理以完成会计核算任务并能提供为进行会计管理、分析、决策所用的辅助信息的会计信息系统。由计算机软硬件、数据文件、会计人员和会计信息系统的运行规程所组成。,广义的会计信息系统是指在手工环境或信息技术环境下，面向价值信息提供的信息系统，是从企业价值运动进行反映和监督的角度提出信息需求的信息系统。它由凭证单元、账簿组织、报表体系、记账方法和账务处理程序所组成，各个组成单元在加工处理会计数据过程中有机地结合为一个整体。,会计信息系统的基本功能,从技术的角度看，会计信息系统的基本功能包括输入、处理与输出功能。,4-1.1 信息系统开发概述,会计信息系统(,Accounting Information System,),输入,处理,输出,按照设定的各,种会计规则和方法，,记录日常营运交易,活动中的会计信息，,确认能够进入会计,信息系统处理的相,关信息(,Enter accordance with the set of all Kinds of accounting rules and methods,Records of the daily operation of trading,Activities,accounting information,),处理来自企业,各项业务活动中的,会计数据，包括计,量、分类、汇总、,调整、结账等(,Sure to enter the,Accounting,Information system,processing phase,Customs Information,Dealing with process data,from business,Operational activities,Accounting data, including,Meter,Volume, classified,tabulated,Adjustments,billing, etc,),输出处理的会计,信息，包括财务会计,的对外会计报表和管,理会计需要的内部会,计报告(,Output output handling,the accounting,Information, including financial,accounting,External accounting statements,and management,Reasonable internal accounting,needs will be,Meter Report,),4-1.1 信息系统开发概述,账,务,处,理,子,系,统,工,资,核,算,子,系,统,固,定,资,产,核,算,子,系,统,应,收,应,付,账,款,子,系,统,存,货,核,算,子,系,统,销,售,核,算,子,系,统,成,本,核,算,子,系,统,报,表,子,系,统,会计信息系统（,Accounting Information System,）,4-1.1 信息系统开发概述,会计信息系统各子系统间的数据联系,（,Accounting Information System data links between the various subsystem,）,财务处理,固定,资产,核算,转账,凭证,固定资产核算,存货核算,销售核算,存货核算转账凭证,销售,核算,转账,凭证,工资核算,应收账款和,应付账款,工资,核算,转账,凭证,应收应付凭证,报表编制,成本核算,费用分配数据,成本核算转账凭证,成本核算数据,会计,数据,4-1.1 信息系统开发概述,会计信息系统各子系统间的数据联系,(,Accounting Information System data links between the various subsystems,),各子系统间的数据联系如上图所示。各个子系统之间的数据流主要是各类转账凭证，工资核算子系统、固定资产核算子系统、存货核算子系统向账务处理子系统传递与各自核算有关的转账凭证；由账务处理子系统进行记账、结账等数据处理，并将有关的成本数据提供给成本核算子系统；成本核算子系统在完成成本计算后，将费用归集与分配的结果以转账凭证的方式传递给账务处理子系统；账务处理子系统完成最终的账簿输出和报表编制。,(Between the various subsystems of the data link as shown above. The data flow between the various subsystems are mainly various types of transfer vouchers, payroll accounting subsystems, fixed asset accounting subsystem, inventory accounting subsystem processing subsystem to the accounts to pass to their respective accounting-related transfer documents; accounts handled by the sub - systems, accounting, billing and other data processing, and relevant cost data available to the costing subsystem; costing subsystem completed costing, it will cost imputation and allocation of the results to transfer the certificate being delivered to Accounts processing subsystem; accounts processing subsystem for the final output of books and reports prepared.),4-1.1 信息系统开发概述,开发信息系统的策略(,Development of information systems strategy,),通常，“自下而上”的策略用于小型系统的设计，适用于对开发工作缺乏经验的情况。在实践中，对于大型系统往往把这两种方法结合起来使用，即先自上而下地作好信息系统的战略规划，再自下而上地逐步实现各系统的应用开发。(,Typically, the bottom-up strategy for small-scale system design, for lack of experience on the development situation. In practice, for large systems are often used in combination these two methods, namely, first, to prepare a top-down information systems strategic planning, and then bottom-up and gradual achievement of the system of application development.,),常用的开发信息系统策略,(,The development of common information systems strategy,),“自上而下”的开发策略,Top down development strategy,“自下而上”的开发策略,Bottom up development strategy,“自上而下”规划与“自下而上” 实施相结合的开发策略,Top-down planning and bottom-up implementation of the development strategy of combining,4-1.1 信息系统开发概述,信息系统开发的指导原则,The guiding principles of information systems development,信息系统的开发是运用系统论的观点、数学的方法和计算机技术的应用的综合实践，把握这三方面的要素是系统开发的指导原则。,4-1.1 信息系统开发概述,系统开发的组织(,System Development Organization,),小组类别,任务,组成,系统开发,领导小组,制定管理信息系统规划，在开发过程中，根据客观发展情况进行决策,(The Leading Group for the development of management information systems planning in the development process, make decisions according to objective development of a corporate leadership to achieve number one project),一名企业领导，实现一把手工程,系统开发项目负责人,(,System Development Project Leader,),有经验的系统分析师,(,An experienced systems analyst,),系统开发,工作小组,开发方法的选择，系统分析和实地调研，撰写可行性报告，系统的逻辑设计。,(the Working,Group developed the choice of methods, systems analysis and field research, writing feasibility report, the systems logical design. System Analyst: According to the system objectives and system development to guide the leadership team to carry out specific development work),系统分析员：根据系统目标和系统开发领导小组的指导开展具体开发工作。,(System Developer: In accordance with the proposed design systems analysts programming procedures, the debugger, modify the program.),系统开发员：按照系统分析员所提出的设计方案编制程序、调试程序、修改程序。,(,System Development Project Management is targeted at systems engineering project, which covers the entire scope of the project works.),4-1.1 信息系统开发概述,系统开发的组织,(,System Development Organization,),系统开发项目管理的对象是系统工程项目，它涉及的范围覆盖了整个项目工程。,系统开发项目管理包括系统开发方式的选择、计算机系统软硬件的选择、工程项目合同的签署、开发人员和管理人员的项目培训、项目开发的风险估计以及项目开发进度安排和系统开发过程中的追踪和控制。,(,Systems development project management, including the choice of system development methods, computer systems hardware and software options, the project signed a contract to develop the project staff and management training, project development, risk estimates, as well as project development schedules and system development process to track and control.,),4-1.1 信息系统开发概述,结构化系统开发方法,结构化系统开发方法的基本思想,结构化系统开发方法的基本思想是从系统观点出发，把信息系统看作是功能模块的集合，这些功能模块由一定的系统结构相联系，系统分析的过程是一个自上而下的功能分解的过程，而系统设计的过程就是一个自上而下与自下而上相结合的过程。,系统生命周期,结构化系统开发方法的一个重要思想就是认为任何信息系统的开发过程要经历系统规划、系统分析、系统设计和系统实施四个阶段。,4-1.1 信息系统开发概述,Structured system development methodology,A structured system development method the basic idea of,A structured system development methodology The basic idea is from the system point of view, the information system as a collection of functional modules, these functional modules from a certain system structure linked, systems analysis process is a top-down functional decomposition of the process, and the system design process is a combination of top-down and bottom-up process.,System lifecycle,A structured system development methodology is an important concept is that any information system development process to go through system planning, system analysis, system design and system implementation of the four stages.,4-1.1 信息系统开发概述,结构化系统开发方法,结构化开发方法的特点,特点,自上而下整体性的分析与设计和自下而上逐步实施的系统开发过程。,面向用户。,开发过程工程化，工作成果文档标准化、图表规范化。,工作进度阶段性明确。,优点,整体思路清楚，把握系统的观点进行系统分析和设计；较易诊断出原系统中存在的问题和结构上的缺陷。,设计时目标明确。,遵循系统生命周期规律，工作阶段性强，强调严格地进行系统分析和设计，每一步工作都及时地总结，发现问题总是及时地反馈和纠正。,缺点,系统目标难以确定。,系统的开发周期长，难以适应环境的变化。,工作量大。,4-1.1 信息系统开发概述,结构化系统开发方法,The characteristics of structured development methods,特点,Characterized by a holistic top-down and bottom-up analysis and design of the gradual implementation of the system development process.,User-oriented.,Engineering development process, the working results of standardized documents, charts, standardization.,Progress stage clear.,优点,Advantage of the whole idea of a clear grasp of the viewpoints of the system analysis and design; easier to diagnose problems in the original system and structural defects.,The design objectives are clear.,Follow the laws of the system life cycle, the working phase a strong emphasis to strictly carry out system analysis and design, every step of the work is summed up in a timely manner when problems are discovered and corrected feedback is always in a timely manner.,缺点,Drawback system goals difficult to determine.,System development cycle is long, difficult to adapt to changes in the environment.,Heavy workload.,4-1.1 信息系统开发概述,原型法（,Prototyping,）,原型法开发过程,原型法开发过程,初步需求分析,快速设计原型,构造初始原型,用户评价原型,是否满意,生成文档交付系统,Y,修改原型,N,有快速的系统制造工具,需要实际的、可供用户参与的系统模型,系统分析人员和开发人员应具备较丰富的经验,用户素质高，善于表达需求目标，参与系统开发,系统需求在开发前不能准确陈述，用户需求变化快,4-1.1 信息系统开发概述,面向对象的系统开发方法,（Object-oriented system development method）,面向对象的基本概念（,The basic concepts of object-oriented,）,基本概念,说明,对象,对象代表一个实体，它是一个封装了数据以及操作这些数据的代码的逻辑实体。,Object object represents an entity, it is a package of data and the operation of the data code logical entity.,类,类是具有相同类型的对象的抽象。,Class A class is an object with the same type of abstraction.,封装,封装是将数据和代码捆绑到一起，避免了外界的干扰和不确定性。,Encapsulation of data and code package is bundled together and avoid outside interference and uncertainty.,继承,继承是让某个类型的对象获得另一个类型的对象的特征。,Inheritance Inheritance is to receive a certain type of object to another type of object features.,多态,多态是指不同事物具有不同表现形式的能力。,Polymorphism Polymorphism refers to the performance of different things with different forms of capacity.,动态绑定,绑定指的是将一个过程调用与相应代码链接起来的行为。,Dynamic binding Binding refers to a procedure call with the corresponding code to link behavior.,消息传递,对象之间需要相互通信，通信的途径就是,对象之间收发信息。,Message passing between objects need to communicate with each other, communication is a way to send and receive messages among objects.,4-1.1 信息系统开发概述,面向对象的系统开发方法,面向对象的设计,（,Object-oriented design,）,主要内容,说明,对象定义规格的求精过程,一是要根据面向对象的概念模型整理分析所确定的对象结构、属性、方法等内容，改正错误的内容，去掉不必要和重复的内容等。,二是进行分类整理，以便于满足下一步数据库设计和程序处理模块设计的需要。整理的方法主要是进行归类。,数据模型和数据库设计,数据模型的设计需要确定类对象属性的内容、消息连接方式、系统访问、数据模型的方法等等。最后每个对象实例的数据都必须落实到面向对象的库结构模型中。它不是从管理功能和基础业务处理过程着手考虑问题，而是从类对象属性集合的角度考虑问题。,优化,优化包括对象和结构的优化、抽象、集成。优化设计过程是从另一个角度对分析结果和处理业务过程的整理归纳，,4-1.1 信息系统开发概述,面向对象的系统开发方法,面向对象的设计,（,Object-oriented design,）,Note the main content,说明,对象定义规格的求精过程,Object definition specification refinement process First, according to the object-oriented conceptual model of the object identified and analyzed the structure, properties, methods, etc., to correct the wrong content, remove the unnecessary and repetitive content.,数据模型和数据库设计,The second is to sort out in order to meet the next step in database design and procedures for dealing with modular design needs. Finishing methods are mainly categorized.,优化,Data model and database design, the design of data models need to determine the class - the contents of the object properties, message connection, system access, data model procedure. Finally the data for each object instance must be implemented in object-oriented database structure model. It is not the basis of management functions and business processes to begin to consider the issue, but from the class - object property collection point of view the problem.,4-1.1 信息系统开发概述,面向对象的系统开发方法,面向对象的系统开发方法的特点,面向对象是一种解决问题的思维方法，它将观察点放在构成客观世界的成分,对象上，将对象作为需求分析和系统设计的核心或主体，把问题域中有意义的实体作为对象，将对象间有意义的相互作用作为通信，在此基础上，引用科学方法论中的分类思想，将相似或相近的一组对象聚合为类，采用各种手段将相似的类组织起来，实现问题空间到解空间的映射。这种方法描述的现实世界模型贴切、合理，更符合人们认识世界的思维方法。,面向对象的方法提高了用户参与编程工作的兴趣与积极性。面向对象的软件开发方法能直接引用可重用的构件，节省了编写软件的时间和费用，降低了系统的维护费用。,面向对象的系统开发方法,Object-oriented system development method the characteristics of,Is a solution to the problem of object-oriented way of thinking, it will constitute the observation point on the composition of the objective world - the object on the object as a requirements analysis and system design of the core or main body of the problem domain, a meaningful entity as an object would be a meaningful interaction between objects as a communication, on this basis, the reference to the classification of ideas in scientific methodology will be similar or close to a group of objects aggregated for the class, using various means to a similar class will be organized to achieve the problem space to solution space mapping. This approach is described in the real world model of appropriate, reasonable, more in line with peoples understanding of the worlds way of thinking.,Object-oriented programming means to enhance user participation in the work of interest and enthusiasm. Object-oriented software development method can refer directly to reusable components, saving time and cost to prepare the software, reducing the systems maintenance costs.,4-1.1 信息系统开发概述,计算机辅助开发方法,（,Computer-aided development methods,）,特点,说明,优点,使系统开发过程中的许多手工作业得以自动化,Advantage of the system development process to automate many manual operations,促进一种开发方法的标准化,To promote a standardized development methodology,为系统生成大部分的技术文档,The system generates most of the technical documentation,提高项目开发过程的连续性和协调性,The project development process to improve the continuity and coordination of,加快了开发周期,Speed up the development cycle,简化了系统开发的管理和维护,Simplifies the management and maintenance system development,局限性,不可能自动生成具有特定功能的系统,can not be automatically generated with a specific function of the system,无法实现与数据库及第4代语言之间的接口,Can not be achieved with the database and 4 on behalf of the interface between languag,e,不可能自动进行系统分析,Analysis can not be automatically,不可能彻底改变系统分析和设计的过程,Can not completely change the course of systems analysis and design,1.1 信息系统开发概述,1.2 信息系统分析,1.3 信息系统设计,1.4 信息系统实施,4-1 信息系统分析设计与实施方法,4-1.2 信息系统分析,系统调查和可行性分析,系统初步调查,系统初步调查的对象是当前系统。系统初步调查的目的是从整体了解企业信息系统建设的现状，并结合所提出的系统建设的初步目标来进行可行性分析，为可行性分析报告的形成提供素材。,可行性分析的任务和内容,可行性分析的任务是在进行系统初步调查后，对系统开发必要性和可能性进行研究。研究的结果有三种：肯定性结果，系统可以进行开发；否定性结果，系统在现有条件下不应开发；建议性结果，建议改变系统目标，追加投资，延长工期等。,信息系统可行性分析的内容包括技术可行性、经济可行性和管理可行性。,4-1.2 信息系统分析,Systematic investigation and feasibility analysis,Preliminary Investigation System,System, a preliminary investigation is the current system. System, the initial purpose of the survey is an overview of the status of enterprise information system construction, combined with the construction of the proposed system, the initial goal to carry out a feasibility analysis, the formation of a feasibility analysis report to provide material.,Feasibility analysis of the tasks and content,The task is to conduct feasibility analysis system, the preliminary investigation, the necessity and possibility of the systems development research. Findings in three ways: positive results, the system can be developed; negative results, the system should be developed under current conditions; proposed outcomes, the proposed changes to the system objectives, additional investment to extend the duration and so on,Feasibility analysis of the contents of information systems, including technical feasibility, economic viability and management feasibility.,4-1.2 信息系统分析,系统调查和可行性分析,可行性分析报告,可行性分析报告的主体内容包含以下几个部分：首先是系统的开发背景，包括对现行系统的调查和分析，以及对新系统的需求；其次是根据新系统设定的目标提出一种或一种以上的建议方案，包括设定的系统目标，根据目标所确定的系统规模和初步的系统方案，以及投资方案和实施建议。分析报告的重点内容是对建议方案的可行性分析和效益估计，最后给出分析结论。,Feasibility analysis of the main body of the report contains the following sections: The first is the system development background, including the investigation and analysis of existing systems, as well as the new system requirements;, followed by the goals set under the new system, proposed by one or more of a kinds of the above proposals, including setting the system goals, depending on the target system identified by the initial size and system solutions, as well as investment programs and implement the recommendations. Analysis report focuses on the content of the