當前金融全球化與多樣性的趨勢已是一股無法阻擋的潮流,各國莫不積極尋求改變其國內金融環境的機會,透過法律規章、組織架構、資訊科技等各種方式的應用,期能於股風潮下佔有一席之地。其中被視為經濟領先指標的證券市場,更為檢測該國金融改革是否成功的關鍵。我國自然不能自絕於此,著手進行多項提升與加強證券市場的措施,如:修改證券法規、放鬆外資限制、推動證券期貨市場合一、證交所上市等計畫都陸續在推動或執行。然在眾多革新中,對於XBRL這項可以解決資訊揭露日益繁雜、同步會計原則等股市重要議題的新興資訊科技,我國的應用卻嚴重落後於中日韓等鄰近國家。 本研究主要透過質性研究的方式,剖析各國證券市場的資訊揭露法規機制、金融監理架構、外資投資規定、證券指數等外在因素,藉此瞭解XBRL於該國的發展環境,並比較我國現況後,針對XBRL於我國證券市場的推廣提出多項結論與建議。除此之外,本研究以上海證交所作為研究標的,分析其XBRL推廣計畫與所遭遇瓶頸,藉此作為我國日後推廣XBRL時的借鏡。
Since the restrictions of financial activities are getting looser and looser as well as the frequent trading of complex derivatives, it is more difficult to handle financial information in company reports. One of the solutions is XBRL, a new technology that is specifically designed to structure and analyze financial data. In this thesis, XBRL with national regulations, financial organization frameworks, investment environment limitations, securities indices is proposed for global stock market development. Using XBRL would expect to model the correlation structure of stock markets and explore further useful information for Taiwan stock market applications. In addition, the thesis takes into account the subject of Shanghai Stock Market. A comparable result would be a reference for Taiwan stock market management.