延伸性企業報告語言之產業應用-以資產管理產業為例

Building XBRL for Asset Management Industry- an Implementation of Application and Taxonomy

林宥吟(Yu-Ying Lin)

指導教授 ： 周濟群

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200182

摘要

最近，金融危機的隱憂促使國內主管機關設立資產管理公司（Asset Management Company ,AMC）的機制來處理金融機構的不良債權（Non-performing Loan,NPL），而資產管理產業處理銀行的不良債權時，對於銀行的不良債權資訊有共同且一致的需求，且由於這些資訊屬於資產管理產業的財務資訊，故若能將延伸性企業報告語言（eXtensible Business Reporting Language, XBRL）應用到此一產業，必能增進此一產業整個財務資訊供應鏈（Financial Information Supply Chain）的效率。

由於XBRL的設計是以既有的財務報表資料格式標準為基礎，能讓財務資訊資訊供應鏈內的各公司、投資人、會計師、銀行、財報資訊加值業者、產業分析師、以及主管機關等，都能以共通的財務報表格式，來進行財務資料的準備、公告、交換以及分析。促使電腦及相關應用程式，能快速擷取財務報表內的資訊。因此，不管任何產業的財務資訊，都可應用XBRL技術來傳遞企業財務資訊。

因此，本研究以XBRL技術為工具來解決資產管理產業的資訊需求。首先，本研究找出資產管理產業處理不良債權的資訊需求與資訊傳遞模式，應用XBRL加以延伸修改來訂定資產管理產業不良債權資訊的分類標準（NPL Taxonomy），以為國內資產管理產業的不良債權資訊供應鏈建立一個以延伸性標記語言（eXtensible Markup Language,XML）為基礎的應用標準。此外，實作一不良債權資訊系統，以訂定的 NPL Taxonomy為文件架構，將資料庫資料轉換為XBRL格式，再配合XML技術的使用將資訊呈現在瀏覽器上。最後實地建置一交換不良債權資訊的入口網站，以提供資產管理產業一交換資訊的解決方案。

關鍵字

延伸性企業報告語言 ； 資產管理公司 ； 延伸性標記語言 ； 分類標準 ； 不良債權

並列摘要

Recently, the Ministry of Finance actively guided the foundation of assets management company(AMC)and set the new mechanism to deal non-performing loans(NPLs) of financial institutions to avoid financial crisis. In fact, AMCs have joint and consistent needs for NPLs information from banks. Since NPLs information is part of the financial information of asset management industry , we hope to building eXtensible Business Reporting Language(XBRL) for asset management industry to promote the efficiency of AMCs’ financial information supply chain.
The framework of XBRL is based on the form of traditional financial statements, therefore it ultimately benefits all users of the financial information supply chain: it includes public and private companies, the accounting profession, regulators, analysts, the investment community, capital markets and lenders, as well as key third parties such as software developers and data aggregators. It provides the financial community a standard-based method to prepare, publish in a variety of formats, reliably extract and automatically exchange financial statements of publicly held companies and the information they contain. Consequently, whatever industry could use the technology of XBRL for exchanging business financial information.
Therefore, the main purpose of this study is to use XBRL technology to fulfill the needs of information from asset management industry. First of all, we analyze the information needs and the patterns of how asset management industry exchange information with NPLs owners. Then, we extend XBRL to build NPL Taxonomy of information of NPLs to construct an XML-based speciation of financial information supply chain for Taiwan asset management industry. In addition, the thesis implements an NPLs information system to transform the format of Data from Access to XBRL-based data based on the framework of NPL Taxonomy. We also integrate the technology of XML to show information on the browser. Finally , we construct a portal site for asset management industry to exchange the information of NPLs as a solution to exchange trading information.

並列關鍵字

XBRL ； XML ； AMC ； NPL ； Taxonomy

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