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Business domain ontology construction is of great significance to improving business modeling and knowledge management. Based on REA business process modeling method and integrated with enterprise strategy information, the paper proposes a REA-based two-layer enterprise business information architecture. And then the business domain ontology infrastructure is constructed in OWL DL language. To demonstrate and implement the method and architecture, an example of tobacco trading company is taken. The proposed architecture abstracts enterprise business information from strategic and operational level, covering the main business elements of enterprise operation.
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