應用Web Services與XBRL於企業財務報告資訊之系統模型研究

Using Web Services and XBRL in The Enterprise's Financial Reporting Information -- An Implementation of System Model Study

陳嶢睜(Yao-Cheng Chen)

指導教授 ： 簡俱揚 ； 周濟群

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300088

摘要

摘 要

近年來資訊技術的急速發展，網際網路的無遠弗屆，任何的信息可以在彈指之間傳遍世界各角落；電腦資訊與網際網路，在正面上給人們帶來了方便與快速，但在負面上卻給人們帶來如此浩瀚的世界性資料，『尋找』及『再使用』變成當今資訊使用的最大問題，因此，一位會計專業人員或是審計人員，過去所要面對的是眾多的紙張書面資料，現在開始要面對一部電腦它連接著浩瀚的虛擬世界。

為解決網際網路或跨平台，資料交換、尋找、擷取及再使用等嚴重問題，主導全球資訊網(World Wide Web.，WWW)技術規範的W3C組織，參照SGML規範，並投注有關資源和人力致力於XML(eXtensible Markup Language)規格的發展，並在1998年2月正式公告XML Recommendation 1.0版的規格以來，XML無疑成為解決這些問題的希望，而它將成為資訊技術與電子化運用的世界性標準。

XBRL(eExtensible Business Reporting Language)是以XML(eXtensible Markup Language)為Base之商業報告註標語言。由美國會計師協會(AICPA：American Institute of Certified Public Accountants)結合美國五大會計師事務所、Microsoft、IBM、Oracle、Morgan Stanley Dean Witter、SAP、Standard & Poor's等世界知名企業所成立的XBRL.org組織。XBRL在軟體發展上是採用開放規格及自由會員制，並由非營利機構結合全世界領導廠商及政府相關部門來共同主導XBRL。諸如公家或私人企業、會計專業人員、規範制定人員、分析師、投顧公司、資本市場及債權資金提供者、以及軟體界之系統開發、整合、顧問、資料聚合等財務資訊訊息供應鏈上所有的成員，將因XBRL而獲得更多的利益。

Web Services 技術是一種在網際網路上可以提供兩兩系統間以服務形式來動態整合的一種服務規格與溝通協定。要解決網際網路或跨平台，資料交換、尋找、擷取及再使用等問題，已經不是現在的網頁瀏覽器(Browser)可以處理解決，將企業財務報告資訊轉換成XBRL結構，並建置在Web Services的架構機制上，將改善投資者(Investors)對企業財務資訊取得的有效性及即時性，並對於商業供應鏈之資訊，能夠帶入標準化(Standardization)之層次，同時強化分散式資料取得又可避免資料整合的遺漏，因此XBRL將帶來財務會計資料的革命性變革。

本研究以XBRL V2.0規範，將企業財務報告資訊予以轉換，並應用Web Services作為資料取得的運作方式，再將取回之資料呈現為，人可閱讀之財務報告。透過實作系統模型的構建，驗證財務會計應用Web Services及XBRL的實務及可行。本研究應用相當多的軟體工具以及尚未商業化的軟體工具，整合這些軟體工具，按照所設計之系統流程，完成系統實作。目前台灣最欠缺的就是尚未成立會計科目分類標準(Taxonomy)的制定單位，以及軟體工具尚有諸多未能達成商業化的實用階段，因此在未來商業化的過程，有待更多資源的投入與努力。

關鍵字

異質工作平台 ； XML ； Web Service ； 註標語言 ； Taxonomy ； 財務報告 ； 再使用 ； 資料擷取 ； XBRL

並列摘要

Abstract

Recently , with the surging development of information technology. Internet shall be on anywhere in the world, any message can pass around the world on your finger’s action. Computer information and Internet,.that bring to convenience and rapid on the positive side, but on the negative side, "look up" and "reuse" become a big problem in the mass world’s data. However, a accountant or a auditor, they treated mass data from the paper in the past, nowadays they treated data on computer that connected with the virtual world wide web.

To seek the solution for data exchange, data look up, data retrieval, data reuse, on Internet or on the heterogeneous platform. XML was initially "developed by a W3C Generic SGML Editorial Review Board formed under the auspices of the W3 Consortium. In common use for “problem-oriented” as of 10-February-1998, when the XML 1.0 specification was published as a W3C Recommendation. XML become to meet the requirements and hopes of solving problems, and it will be the standard of internationalized on information technology applied field.

The said for XBRL, or Extensible Business Reporting Language, the XML-based framework for financial reporting. It works by "tagging" various parts of financial statements so they are easily recognizable and comparable. The AICPA(American Institute of Certified Public Accountants) associated with the top 5 accounting firms of U.S.A. and Microsoft、IBM、Oracle、Morgan Stanley Dean Witter、SAP、Standard & Poor's etc of the famous companies in the world, established the XBRL.org. XBRL is a royalty-free, open specification for software being developed by a non-profit consortium consisting of over leading companies, associations, and government agencies around the world. XBRL provides benefits to all members of the financial information supply chain, public and private companies, the accounting profession, regulators, analysts, the investment community, capital markets and lenders, as well as key third parties such as software developers, system integrators, consultants, and data aggregators.

The Web Service technology is provided the interface available many sets between two web platform with dynamic integrated service and negotiated protocol. Ordinary, the browser can’t enough functions to solve the data exchange, look up, retrieval, reuse on Internat or on the heterogeneous platform. To turning the enterprise’s financial reporting information into XBRL formatted and put the informations on the Web Service framework. It will improve the investor retrieval the finanacial data on time and efficiently, and will bring the commercial supply chain into standardization level, also consolidate the distributed data retrieval and avoid loss of data integration. However, XBRL will bring the financial data processing into a revolutionary existence.

This research is to employ the specification of XBRL V2.0. In this study, the enterprise’s financial reporting data transformed into XBRL documents. Then these data retrieval on Web Service. After getting XBRL documents, these documents will transformed into human’s readable reporting style. With the implementation of system model, we can see how to test and verify with implemention using Web Service and XBRL, that is practicable. Many software tools and uncommercialize tools are implemented in this study. Using these tools and following the system steps of design, we accomplish the implementation. Nowadays in Taiwan not to found the organization of XBRL’s Taxonomy, and many software of XBRL are not yet commercial and practicable. Oncoming, the XBRL commercialization will fling into much more resources and efforts.

並列關鍵字

XML ； Taxonomy ； reuse ； XBRL ； Web Service ； heterogeneous platform ； retrieval

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