網際網路財務報告揭露之系統架構研究

A technical feasibility study of xbrl in Taiwan

陳柏任(Po-Jen Chen)

指導教授 ： 周濟群 ； 戚務君

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100259

摘要

網路揭露雖然增加了企業資訊品質的即時性(Timeliness)與多樣性(Diversity)，然而在這個充滿了各形各色資訊的網路環境中，具有揭露自主性(或稱自願性揭露)的企業可以自行決定其呈現技術或方式(Presentation Approach)，以及其所欲揭露的資訊內容(Content)、格式(Format)與頻率(Frequency)，乃導致網路財務資訊揭露的完整性(Completeness)、客觀性(Reliability)與可比較性(Comparability)等資訊品質的不確定。

XBRL(eXtensible Business Reporting Language)目的是要提供一個以XML為基礎的全球企業資訊供應鏈之架構，方便使用者去取得、交換和分析，且其資訊並不限於一些已制定的財務資訊，如年報、半年報、季報和總帳資訊及查核報告，再者XBRL並不會改變現有的會計準則，相反地將提供商業交換報表資訊更有效率與可信賴的方法，使得專業與一般的使用者更快速且容易地存取SEC(Securities and Exchange Commission)的資訊，故可以有效解決網路資訊品質的不確定性，再者透過XBRL可達到”內部資訊外生化”之目標。

反觀國內對於網路財務報告揭露尚未有任何動作，因此本研究即針對國外XBRL之發展，進而提出發展國內XBRL之可能模式，且利用ASP(Active Server Pages)程式，提出XBRL之解決方案，其是從兩方面著手，一是從公司方面，使公司能輕易地從資料庫中將資料擷取出來轉化為XBRL文件，另一是從投資者方面，使投資者能透過瀏覽器輕易地分析及搜尋網路上之財務資訊。

關鍵字

網際網路財務報告 ； 可延伸企業報告語言 ； 連續性報告

並列摘要

Recently, the burst-out web-releases of business information are expected to increase the quality of accounting information, especially in timeliness and the diversity of contents. However, through their websites, those companies simply can exercise their “web-rights” of showing the autonomy and mobility while determining the reporting contents, timings and forms. In fact, strong evidence indicates there will be more and more public companies voluntarily continuously report their important financial and operating information on the Internet using their own way. The sacrifice of inter-comparability, completeness and reliability needs to be mitigated.

Recently, based on XML framework, XBRL.ORG (http://www.xbrl.org/) is developing the XBRL (eXtensible Business Reporting Language) for the preparation and exchange of global business reports and data. The XBRL follows the current GAAP requirements to provide a world-widely accepted reporting language. In the coming future, we will see more business information supply chains burst out to create, exchange, and analyze financial reporting information including, but not limited to, regulatory filings such as annual and quarterly financial statements, general ledger information, and audit schedules.

In the past a few years, more and more Taiwan companies began to raise capital from the international capital market. It is foreseeable that the XBRL will become a global protocol of business reports. In order to capture the important fashion, this paper is attempting to explore the possible approach of developing the Taiwan XBRL, both technically and operationally. The technical model leads to a few application prototypes to demonstrate how to convert the business data into XBRL documents, how to use query tools to analyze XBRL reports and how to map Taiwan XBRL to the globally accepted XBRL.

並列關鍵字

XBRL ； continuously report ； financial reports on the internet

參考文獻

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