2000年美國的恩龍案開始,企業的財務報表能否提供更完整、即時與正確的訊息,成未來漸漸重要的議題,然而使用XBRL技術,可改善原來各種財務報表無法快速流通、轉換與不相容的問題,並且加速企業製作財務報表的時間。再者,由於企業內存在著各類不同資訊系統,因此不論是與外部企業或內部其他部門,都存在著資料交換的問題,Web Services 技術可跨系統平臺來完成仲介軟體的工作,解決各系統間資料交換的問題。 本研究使用.NET技術開發一系統,可運用XBRL與Web Services技術來分析財報,並展示如何提供使用者能快速正確分析企業的財務狀況與競爭力。本次所使用資料來源係乃美國SEC所公開的上市公司資料。 整體而言,本研究完成了下列成果: 1.使用.NET所提供的Web Services技術實施跨平臺資料存取。 2.快速擷取XBRL資料實施財務分析。 3.運用XSLT技術轉換XBRL格式資料。
With the burst of Enron case, whether the enterprises can provide complete, fast and accurate information is becoming an important issue. However, making use of XBRL technique can improve the circulation, conversion and compatibility of different financial statements. It can also accelerate the creation of them. Moreover, due to the existence of various information systems, there is information-exchanged problem both in external corporations and internal departments. Web Services technique can just solve the problem by cross-platform data access. This study applied .NET technique to develop a system, which can exert XBRL and Web Services technique to analyze financial statements. The data comes from listed company of SEC in United States. The system can provide users accurate financial conditions and competitiveness of enterprises rapidly. There are following achievements in this study as a whole including using Web Services technique of .NET to apply cross-platform data access; retrieving XBRL data rapidly to analyze financial statements, and exerting XSLT technique to swift XBRL format.