使用鏈接資料技術整合企業財務資料與其他外部相關資料

Using linked data technology to integrate enterprise financial data with other external related data

蘇怡菁(Yi-Jing Su)

指導教授 ： 戚玉樑

中原大學/商學院/資訊管理研究所/碩士(2021年)

https://doi.org/10.6840/cycu202100663

摘要

瞭解一個公司的經營治理，除須解讀傳統的財務報表外，也須搭配各類企業外部資料，以提供利益關係人(stakeholder)更周延的決策依據；近年來，可延伸性企業報告語言(eXtensible Business Reporting Language, XBRL)已廣泛應用在製作報表與資料分析等，解決過去以文件為基礎的財務資訊，協助自動化的方式進行交換和處理，以XBRL開發的資料雖然適用於財務資訊的環境，但無助於與外部資料分享與再利用。
本研究建置Web of data環境資料並融入知識內容，將XBRL財報資料結合外部資料設計一應用系統，提供利益關係人在單一系統即可完成不同季度之公司間報表比較、查詢，並提供會計報表判斷的相關知識，使利益關係人在比較與查詢的同時可以了解該資料對於公司的意義。
本研究結果顯示，XBRL建置RDF-based財務報告是可行的，且能在語法設計與運算後提供給利益關係人更多參考價值，為相較封閉領域的財務報表增添更多意義。

關鍵字

鏈接資料技術 ； 開放資料 ； 資料整合 ； 可延伸性企業報告語言

並列摘要

Understanding the management of a company, in addition to interpreting traditional financial statements and also be combined with various external corporate data to provide stakeholders with a more comprehensive decision-making basis. In recent years, eXtensible Business Reporting Language (XBRL) has been widely used in the preparation of reports and data analysis, it solve the financial information based on documents in the past, assisting in automatic exchange and processing, it also solves the problem that external data does not contribute to the sharing and reuse of the financial information environment developed in XBRL. This study builds Web of data and integrates knowledge content, combines XBRL financial report data with external data to design an application system, and provides stakeholders with a single system to compare and query inter-company statements in different quarters for provide accounting statement judgments.
The results of this research show that it is feasible for XBRL to build RDF-based financial reports, and it can provide stakeholders with more reference value after grammatical design and calculation. Add more meaning to the close financial statements.

並列關鍵字

Liked data ； Open data ； Data integration ； eXtensible Business Reporting Language (XBRL)

參考文獻

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