以XBRL為基礎的財務報表分析專家系統

財務報表分析為一項耗時費力的非結構性工作，端賴於專家本身的知識與經驗。如果能夠建立一套專家系統來輔助決策，可以降低人為疏失機率，節省分析時間，進而提升決策品質。本論文建立一套基於XBRL的財務分析專家系統。並且導入SOA的概念，將系統分類成一個一個可以重複利用的元件，再利用XML或是XBRL在元件之間傳遞訊息。使用者不但可以利用網路搜尋相關的財務報表，使用本系統轉換成XBRL格式，並且可以利用專家系統知識庫，進行財務分析。最後，由於XBRL易於網路使用的特性，提供者可以以網頁很輕易地將公司財務報表、財務資訊、和財務分析的結果用不同的型態、和不同的呈現方式提供給使用者使用。本研究設計一套XML 格式知識庫建立的規則，再以親切的圖形化介面將專家的知識，轉換成XML格式之專家系統知識庫。此後使用者即可根據環境的改變動態的修改其知識庫，以求獲得最佳的分析品質。

關鍵字

XBRL ；專家系統；財務報表分析

並列摘要

The analysis of financial statement is not only a time and effort-consuming but also an unstructured work, and it depends on the knowledge and experience of the expert himself. Thus, building an expert system to assist making decision will reduce the probability of human error, save the time cost of analysis, and improve the quality of decision-making. This paper constructs an expert system of the analysis of financial statement based on the XBRL (Extensible Business Reporting Language). Adoption of the concept of SOA (Service-Oriented Architecture), the system consists of many reusable elements, and the transmission of information works on the platform of XML or XBRL. The user could not only search the related financial statement on web and transfer them into the format of XBRL, but also start the analysis of financial statement based on the knowledge and inference database. Lastly, according to the merit of easy-to-use on the web, the provider could show the results of financial statement, financial information and the analysis of financial statement on the webpage in different forms and styles whatever the user prefers. This research also designs the rules to build the knowledge database based on the format of XML, and the user-friendly interface makes the transformation of the knowledge of expert into the knowledge database of expert based on the format of XML convenient. Afterwards, the user will modify the knowledge database according to the dynamics of environment to seek the best quality of analysis.