XBRL(eXtensible Business Reporting Language)是以XML(eXtensible Markup Language)為基礎所發展出來的電子財務報表資料交換標準。由於目前電子財務報表格式過於多元化,不僅造成不同應用程式之間無法完整展現原始財務資料,也對後續資料處理上帶來許多的不便;隨著XBRL的提出,使得財務報表的資料交換有了統一的標準可循,不但可以達到不受企業軟體與資訊系統之限制,更能解決網際網路上擷取財務資料進行分析和比較的困難,並且在資訊的及時性、準確性和可靠性都有大幅的改善,故XBRL成為國際間極力推廣之財報資料交換標準,越來越多的企業、組織以及相關單位加入探討以及使用的行列。因此,本研究將建立一雛型系統,將EMM©(Enterprise Metadata Management)與XBRL做結合,使該系統具備將儲存於Excel檔案中的財務資訊轉換為符合XBRL標準之案例文件(Instance Document)的能力,以符合此未來財務報表之趨勢。
XBRL (eXtensible Business Reporting Language) is an emerging XML-based standard to exchange electronic financial data. Since file formats of electronic financial reports are diverse, it is hard to tackle if processing the primitive financial data with different application programs is needed. With the development of XBRL, the difficulties of analyzing and comparing financial data are become easier. It also brings a great improvement in accuracy and reliability of accessing formation. This study is intended to build a system to integrate EMM©(Enterprise Metadata Management)and XBRL. This system can be used to extract financial data from Excel files, and transfer the data to XBRL Instance Document, which are ready for further applications.