摘要
摘 要 隨著電腦科技與數位化技術的迅速發展，網際網路已經成為全球新一代的主角，大量的數位化文件透過網際網路快速而廣泛地傳遞，使得網際網路無形中成為一個儲存各種資源的龐大文件庫及資料庫；但也由於資源的過於龐大，網際網路資訊的探索也形成了一種負擔，因此在文件放置網際網路之前，提供一標準化標記文件的方式也因應而生。 XML的跨平台優勢與允許使用者自訂標記提供了新一代的文件標記基礎，各領域紛紛對進行相關研究，XBRL(eXtensible Business Reporting Language)財務報告的方式便是會計領域中一個以XML為基礎的全球企業資訊供應鏈之架構。 會計作業的完成，所仰賴的是一般公認會計原則的規範，會計原則可說是會計作業的知識基礎(knowledge based)。此知識基礎中包含了會計原則的判斷與運算邏輯等外顯或隱含的知識，若能針對此一邏輯層面進行分析，將可建立出機器可理解(machine understandable)的邏輯文件而非僅是機器可讀取(machine readable)的數位文件。 本研究將嘗試透過XML技術，建立會計準則文件的結構數位化，並透過國際XBRL組織公佈的「XBRL規則庫規範（XBRL Rule Base Requirements）」草案，建立會計準則中的運算邏輯規則庫，俾以嘗試透過邏輯與程式系統分離的方式，完成自動化的會計作業。
並列摘要
Abstract As the pace of computer science and digital technology improvement, Internet has become the most important role of information transmission. Great digital documents transmit speedy and extensively on Internet. Internet turns into a great document warehouse and data-base. Owning to the information vast, the information explore has become a big burden. Therefore, Provide a standard markup on document before putting on Internet appear. XML permits user to define domain specific tags and crossing operation system advantage is an important technology to be base of markup document. Each domain user advances related research. XBRL (eXtensible Business Reporting Language) is an example of accounting field. XBRL is a financial reporting supply chin based on XML. While accounting task accomplished depends on GAAP, GAAP could consider a Knowledge base of accounting task. Such Knowledge base contains external or internal knowledge to help chose accounting standard and logical operation. If we try to analyze the logical level of accounting, we could make documents which is not only machine-readable but also machine-understandable. This study try to first look structuring accounting standard for digital representation through XML. Then create logical operation rule-base which base on XBRL Rule Base Requirements draft. The rule base is the focus of this study attempts to separate logical code from program.
參考文獻
延伸閱讀
- 謝雅仁（2003）。國際會計準則解析系列（二） 國際會計準則「財務報表編製與表達之架構」的基本假設與財務報表之品質特性。會計研究月刊，(207)，95-98。https://doi.org/10.6650/ARM.2003.207.95
- 鄭惠之（2000）。「ValueReporting－數位經濟下企業價值之創造、衡量及報表系統之發展」研討會報導。會計研究月刊，(177)，14-25。https://doi.org/10.6650/ARM.2000.177.14
- 林維倩（2007）。數位化學習歷程檔案內涵與架構分析之研究〔碩士論文，國立臺北科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0006-2407200700071800
- Ebimobowei, A. (2012). Convergence of Accounting Standards: The Continuing Debate. Asian Journal of Business Management, 4(2), 159-165. https://www.airitilibrary.com/Article/Detail?DocID=20418752-201204-201508130021-201508130021-159-165
- 苗婷婷（2015）。Impairment Accounting of International Financial Reporting Standard 9〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU.2015.02899