隨著企業全球化的佈局,合併財務報表的分析在企業經營、現代化財務管理以及公司治理上更趨重要。在各國會計標準以及證券交易法規不盡相同下,對國際性的企業或當地企業之財務報表若欲從資訊的揭露準則、電子資料的收集、分析與擷取必然耗時費力。本論文的主要研究方向為如何透過XBRL的標準,利用Java J2EE與Web化的資訊技術來建構一「集中式財務報表系統」,以提升財務報表分析與應用的效益。為達此一目的,本論文研究步驟與方法為(1)採用可延伸商業報告語言(Extensible Business Reporting Language,XBRL 2.1)標準建立Web化企業財務資訊平台;(2)透過平台功能可即時接收XBRL文件、解析XBRL文件,轉換XBRL文件至資料庫、發佈財務報表、提供財務分析,當作經營決策之參考;(3)程式設計採用具物件導向與跨平台之Java語言。本論文以XBRL之全球性標準為基礎,透過Java之技術整合與運用,建立了財務資訊管理之自動化,對快速財務資訊收集,遠端公司治理與財務稽核提供了一高效率之解決方案。
Along with the trend of globalization, the analysis of a consolidation financial report for a given globalized enterprise becomes critical in company operations, financial management as well as in corporate governance. Due to different standards of accounting principles in different countries and the regulation of financial reporting in local stock exchanges make data gathering, analysis and retrieval even more difficult in term of consistency and efficiency. In this paper, we adopt XBRL specification 2.1 as a basis to build up a financial and accounting information retrieval system. By using Java technique and applying J2EE platform, the developed system could transfer electronic financial reports into XBRL compliant reports and store them into a database. The centralized financial reporting database, once created and maintained, would provide an efficient and location-free way of surveillance for companies, securities analysts, and stock exchanges.