本文提出修正的堆疊基馬可夫模式,同時考慮了程式的大小及控制流程的複雜度。此外,更提出了一種新的計算程式大小複雜度的觀念,即除了考慮程式量的大小外,同時考慮到程式表示式的結合關係,並計算表示式中的控制流程的複雜度,以建立出更完善的評估方法。本論文除了建構一簡單評估模式,能將更多影響程式複雜度之因素考量在內,而且更以實際的管理資訊系統來驗證本論文所提出的模式。 提出的模式可作為不同資訊系統所含複雜度高低的衡量工具,而程式複雜度的高低和軟體開發成本與維護成本間又存在高度正相關的關係,所以運用本文提出之模式,亦可作為管理者或決策者,在軟體開發、擴充、選擇,或改善軟體維護工作前的決策參考依據。 In this study, a modified Stack-based Markov model has been proposed. This model can represent control flow complexity and block size complexity of software. Besides, it reflects not only volume complexities but also the nesting complexity of expressions. This thesis establishes a simple metric model and it has considered the factors in the programs. Several sets of real management information systems were used to verify for this model. This proposed model could be a metric tool while to measure the complexities in different information systems. The modified Stack-based Markov model can measure the complexity of software, which has positive correlation with the developing and maintaining cost of the software. Using this model, information theoretic measures of software can be extracted to help managers and researchers making decisions for developing, selecting, or maintaining software systems.