人類社會的演進,造就了經濟的奇蹟以及強大的科技實力;通訊日益發達的現代,全球化已經是必然的結果,而其缺點亦油然而生;大量且龐雜的資料未經有效的處理,造成了龐大的垃圾資訊,現代人有如淘金者一般,在垃圾中挖掘有效的資訊,財務資訊亦復如是。資訊使用者收集分析繁雜的財務資料,以及各種規格模式的財務報表,造成財務資訊使用者的極大困擾。 XBRL是由Charles Hoffman(CPA)在1998年參考延伸性標記語言(Extensible Markup Language,XML,以下簡稱XML)之優點及特性,發展出了一套異常優秀的財務資訊應用軟體--延伸性企業報告語言(eXtensible Business Reporting Language,XBRL,以下簡稱XBRL)。自從XBRL問世以來,相繼成為美國、日本、中國以及眾多國家所鼎力支持的一種財務報表格式。於2009年07月28日由中華民國證券暨期貨市場發展基金會所主辦的XBRL宣導會中提到有關於XBRL特色包括:標準化資料並重複使用、資訊流動快速、資訊與使用者擁有互動性、不限制平台等。 2010年03 月31日台灣證券交易所發佈新聞,以XBRL為財務報表申報之格式,並於2010年9月全面強制實施。 如今,在國際享有盛譽的XBRL在中華民國國內經由政府強制實施且企業實際操作(或委託操作)過後,其效益是否有達成?於當初在導入的過程中,所考量的因素有哪些?均為本研究著重的重點,本研究藉由問卷的方式,來達到本研究之目的。 本研究乃是針對於報表的編制以及使用者—企業,作為研究的對象。主要是研究藉由對報表實務最為熟悉的一群專業人員,經由實際 接觸過XBRL後,所產生對XBRL的看法。 本研究問卷針對1000家企業做為發放的對象,探討XBRL採用之因素及實際效益,經由因素分析後,對於XBRL所產生之效益亦作一完整的探討。
The evolvement of human society results in the economic miracle and strong technology power. With communications being more popular, globalization is an inevitable outcome; however, the shortcomings come along. For the reason that the massive and disorganized data are not categorized effectively, it caused lots of junk information. As gold-diggers, people dig out the valid information from garbage, so as the financial information. The information users collect and analyze the miscellaneous financial information as well as the variety of financial statements, which really bothers those financial information users. XBRL, abbreviated from eXtensible Business Reporting Language, was developed in 1998 by a CPA, Charles Hoffman, who referred to the advantages and characteristics of XML-eXtensible Markup Language and designed out this extraordinary financial information application software. From the appearance of XBRL, XBRL has become a format of financial statements and acquired the supports of America, Japan, China, and many other countries successively. On July 28, 2009, in the XBRL promotion conference, hosted by Securities & Futures Information Center (Taiwan), there were some features of XBRL mentioned as below: the standardized and reused data, the fast-changed information, the interaction between information and users, and the unlimited platform. On March 31, 2010, Taiwan Stock Exchange declared the news about adopting XBRL as the format of financial statements. Subsequently, the compulsory implement took effect from Sep, 2010. At present, after Taiwan government implemented the reputable XBRL compulsorily and after corporations operated practically, did it realize the expected benefits? In the process of introducing XBRL, what were the factors the authorities concerned? All above are the key points of this study and we reach the research purposes by questionnaire survey. This study took the corporations, which are the main producers and users of statements, as the research subjects. By interviewing those professionals who are the most familiar with the practices of statements, we further analyzed their viewpoints after they operated XBRL practically. The questionnaire focused on the adopting factors and real benefits and was sent to 1,000 corporations. Through factor analysis, there is a series of complete discussions about the benefits of XBRL displayed in this paper.