由於網際網路的普及使得資訊收集的工作變得更容易,但企業若是想要透過網際網路所收集的企業財務資料來衡量比較與其它公司的經營績效時,那就必需有一個適當的格式整合標準來扮演協調的角色。可延伸商業報告語言(eXtensible Business Reporting Language,XBRL)是以XML為基礎的商業報告標記語言,其主要目的就是建立一套標準的財務報告語言,讓原本各個國家或地區不同的財務報表都有一個可以共同遵守的標準語言,進而促進財務報表資訊的交流,因此本論文運用XBRL設計出一個介於XML原生資料庫與使用者之間的XBRL文件分析工具,延伸XBRL文件儲存於XML DB的應用,讓使用者能克服對於XML原生資料庫與Xquery使用上的不熟悉,進而在此工具上查詢想要的財務資訊,一方面也希望將財務資訊以不同的呈現方式來達到更直覺的資訊傳達效果。
As a result of popularization of internet, the process of data collection becomes easier than before. However, due to the lack of a unified data format for financial reporting, it is inefficient in collecting other company’s financial reports for performance comparison purpose. A XBRL is an XML-Based financial report language being developed specifically for resolving the above inefficiency. The use of XBRL is to integrate different standards of accounting principles in different countries and regulations of financial reporting in local stock exchanges. In this paper, we used XBRL specification 2.1 and Native XML database to develop a XBRL Instance Analysis Tool. The tool is designed to provide a friendly user interface. It helps users to retrieve financial information from XBRL Instances and presents different analysis graphics functions.
為了持續優化網站功能與使用者體驗,本網站將Cookies分析技術用於網站營運、分析和個人化服務之目的。
若您繼續瀏覽本網站,即表示您同意本網站使用Cookies。