在追求組織目標當中的管理活動中，管理者都需要資訊。而管理會計資訊系統可以提供資訊給管理人員以評估作業和人員的績效，規劃與控制一個組織的營運，作為制定決策的基礎。本研究應用規則式推論系統的分析設計方法讓組織內部的非資訊技術人員完成商業系統的模型，接著利用規則與事實的邏輯化表達將商業邏輯從績效歸屬作業中萃取出來並形成一個結構化的形式。可將知識儲存在商業系統中，達到知識的可再用性與延伸性。而規則式系統的彈性可改善當商業環境快速變化時，系統可應付快速的商業需求的改變。 本研究的貢獻在於探討管理會計資訊系統的績效歸屬功能，建立分析的步驟，並提供一個商業規則系統的開發環境。利用規則式系統將商業邏輯與推論引擎分開，讓知識工程師只需專注在知識工程上，而程式設計師則專注在使用者介面及資料轉換存取。當商業邏輯改變，只需更改知識庫的內容，抽換規則與事實，不需更改程式碼。分析績效歸屬作業的目標與政策，使用模組化規則與三層式設計(目標、政策、規則)，提供更抽象的商業規則，減少例外的發生。使用JESS來實作規則，驗證規則的邏輯可行性。 / Managers need information in the activities pursuing the goals of the organization. Accounting Information System can provide information as making decision to administrators to evaluate the task and employees’ performance and to plan and control the operation in the organization. In this research we utilize the design and analysis approach of rule-based inference to carry out the business model, and then extract the business logic from the activities of performance attribution to form a template structure by representing rules and facts logically. In order to achieve the reuse and extensibility of knowledge, we physically store it in the business system. The rule-based system in this research also provides flexibility and modifiability to meet the requirement of the rapid business environment change in the future. The contribution of the research is to confer the performance attribution in Accounting Information System, to establish the analytical steps and to provide the development circumstance. Separating the business logic and inference engine with rule-based system can make the knowledge engineers to concentrate their attention on knowledge engineering and programmers are absorbed in the user interface and data transformation. It updates only the content of knowledge base, changes the rules and facts and not to modify the code when business logic is changed. Analyzing the goal and the policy of the performance attribution operation and making use of rule module and three-tier design to put up the more abstract business rules and less exception. Implement the rules with JESS to verify the feasibility of rules.