XBRL( eXtensible Business Reporting Language XBRL)的架構中包含規範(Specification)、分類標準(Taxonomy)、連結庫(Linkbase)、網要(Schema)、案例文件(Instance Document)等,而當規範(Specification)被完整正確的定義出來後,將分類標準(Taxonomy)建置在應用系統上,以利財務資訊人員的編製使用 分類標準(Taxonomy)包括了網要(Schema)、連結庫(Linkbase),網要(Schema)則是定義了會計項目,而連結庫(Linkbase)包括了標示(label)、表達(presentation)、計算(calculation)、參考資料(reference)及定義(definition),則是用來定義會計項目之間的關係,而財務資訊的編製人員就可以依據規定,自行去增刪分類標準(Taxonomy)中的項目編製出企業各自的案例文件。 本研究希望有一套能夠方便了解且易於使用於內部財務資訊報表的應用程式,而EMM系統剛好符合需求,能將XBRL所定義好的會計科目分類標準(Taxonomy)以Metadata的方式來展現其樹狀的結構,讓即使不擁有資訊背景的財務資訊編製人員也能利用這套系統來編製企業內部所需的財務報表,以此利用XBRL的共用流通的特點來加強EMM系統模組管理的功能。
The structure of eXtensible Business Reporting Language involves specification, taxonomy, Linkbase, schema and instance documents. Once the specification is well defined, the taxonomy is then developed. Taxonomy involves schema, and Linkbase. While schema defines the accounting items, Linkbase defines the relationships between the accounting items. The financial information editing personnel can therefore according to rules, add or delete items in the taxonomy, and eventually deliver an enterprise case document. In this thesis, we developed an easy understanding and ease-of-use financial information reporting application. EMM system at this case met this requirement by use of metadata to develop a tree-view structure with the defined XBRL accounting taxonomy. For the financial information personnel who, even without information background, can deliver enterprise financial reports by using this system.