可延伸商業報告語言(XBRL)對促進財務揭露之效益分析-以某上市金控導入為例

The effects of XBRL adoption on financial disclosures-evidences from X company

郭雅珍(Ya-Chen Kuo)

指導教授 ： 戚玉樑

中原大學/商學院/資訊管理研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400379

摘要

摘要

以往上市上櫃公司所申報之財務報表揭露格式，都是採用PDF或Word格式等揭露，並用ASCII、HTML上傳申報，這些格式資料的準備和校對成為企業雙重的負擔。而資料需求者要使用這些財務資訊來做分析比對，必須逐一手動下載後，再將需要的欄位資訊，以人工輸入或剪貼的方式複製到其他軟體中，才能進行分析比較各項財務資訊，甚至需要和其他上市櫃公司比較時，每多增加一間公司，同樣的動作就必須重複一次。其內容正確性、完整性及可信賴性、時效性均造成許多困擾且費時。本研究針對上述問題，將分析可延伸商業報告語言(XBRL)對促進財務揭露之相關效益，並針對財報數字的背景資訊，如時間、公司名稱、相關科目、申報單位、採用會計準則等包裝起來後，相關數字即擁有完整的背景資訊，能重新組合及以不同呈現方式，改變企業讓財務資訊的產製、傳輸、儲存與運用都能加值，並將導入其之優點論述，透過實際導入公司之相關人員，以訪談法分析後回饋給導入公司及給予其它使用公司之建議。

關鍵字

財務揭露 ； 財務報表 ； 可延伸商業報告語言(XBRL) ； 會計準則

並列摘要

Abstract

In the past, financial statements of listed companies reported all used PDF or Word forms and uploaded by using ASCII or HTML. It’s always a double burden for corporation, investment corporation use these financial information for analysis. User must download one by one manually and then the required fields information to enter or paste the copy into other software in order to analyze and compare to all the various listed companies financial information. It will be very cumbersome and time consuming. And the most of all is that this traditional way could be full of mistakes. In this research, these problems will be analyzed by Extensible Business Reporting Language (XBRL), and focus on their background information, such time, the company name, related subjects, reporting units, those information will be list by accounting standards, all the relevant numbers and figures will all have a complete background information that could reassemble and present in many different ways. It will be an extremely valuable move to transform these important business information. recommend and introduce these advantage to responsible key-man in the company. feedback the after-interview information to these already be introduced corporation and share the un-confidential using ways or facing issues to stimulate the working efficiency.

並列關鍵字

Financial disclosure ； Financial statements ； Extended Business Reporting Language (XBRL) ； Accounting standards

參考文獻

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