Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/36632
|
| Title: | XBRL應用於我國會計資訊市場之研究—以客製化財務報導為例 |
| Authors: | 詹家鴻
Chan, Chia-Hung |
| Contributors: | 陳錦烽
Chen, Jin-Feng
詹家鴻
Chan, Chia-Hung |
| Keywords: | 會計資訊市場
異質性資訊需求
客製化財務報導
XBRL
Accounting Information Market
Heterogeneous Information Demand
Customized Financial Reporting |
| Date: | 2002 |
| Issue Date: | 2009-09-18 19:02:36 (UTC+8) |
| Abstract: | 隨著資訊科技的發展，會計資訊變得更具即時性與可及性。會計資訊的提供者可利用自動化系統即時產出財務報告，並進行線上財務報導；而會計資訊的需求者，也可利用網際網路不受時空限制的特性，擷取所需的資訊。會計資訊的及時性品質獲得重大改善，而針對異質性的資訊需求者，用更低成本的方式滿足其多元需求的可能性也大為增加。XBRL可說是近年來會計與資訊科技結合的一項重要進展。本論文將以我國會計資訊市場為背景，採用XBRL及其他相關資訊技術，開發出一套能提供異質性會計資訊使用者閱讀及查詢XBRL格式文件之資訊系統。
本研究以圍繞標準財務報導之客製化（Customization Around Standard Report, CASR）架構為藍本，並與客製化報導（Customized Financial Reporting, CFR）理論結合，完成以XBRL為資料格式的客製化財務報導系統（Customized Financial Reporting System, CFRS），俾驗證XBRL在我國會計資訊市場之技術可行性，並為異質性的資訊使用者創造附加價值。在外觀客製化方面，係透過客製化樣版的設計而達成；內容客製化的部分，則因採用XBRL資料格式及CFRS的系統功能，而實現並延伸了部分的內容客製化面向。
Accounting information has become real-time and more accessible with the development of information technology. Providers of accounting information can use automatic systems to produce real-time financial reports and distribute them on the Internet; and users of accounting information can extract data freely from WWW (World Wide Web). Consequently, the timeliness of accounting information is greatly improved, and heterogeneous information users’ various demands could be satisfied. XBRL is an important achievement on the integration of accounting and information technology in the past few years. This paper uses XBRL and other information techniques to develop an XBRL-based information system for the heterogeneous users of Taiwan accounting information market to read and inquire XBRL documents.
Our research is based on the architecture of the Customization Around Standard Report (CASR) model under the Customized Financial Reporting (CFR) theory. We have developed the Customized Financial Reporting System (CFRS) to verify the technical feasibility of XBRL in Taiwan accounting information market, and to create values for heterogeneous information users. We use customized style sheets for the customized presentation of accounting information, and implement several dimensions of content customization by using XBRL and CFRS’ s functionalities. |
| Reference: | 中文部分：
Thomas A. Pender，2003，UML教學手冊，黃聖豐譯，台北︰博碩文化股份有限公司。
王大維，2002，台灣工商業可延伸企業報告語言分類標準之建立，國立台灣大學會計學研究所未出版之碩士論文。
位元文化，2000，JSP動態網頁入門實務，台北︰文魁資訊股份有限公司。
位元文化，2002，XML技術實務，台北︰文魁資訊股份有限公司。
周濟群，2000，連續性審計理論分析與系統技術探討－以物件式雛形系統為例，國立政治大學會計學研究所未出版之博士論文。
周濟群，2002，XBRL暨企業資訊供應鏈簡介，國立政治大學會計研究所會計研究討論會，國立政治大學會計系。
岡藏龍一、半場方人，2001，HTML & JavaScript語法參考辭典，許熒砡譯，
台北︰博碩文化股份有限公司。
施威銘研究室，2003，Microsoft SQL Server 2000設計實務，台北︰旗標出版股份有限公司。
陳柏任，2001，網際網路財務報告揭露之系統架構研究，私立中原大學會計學研究所未出版之碩士論文。
陳會安，2002，Java2程式設計範例教本，台北：學貫行銷股份有限公司。
陳錦輝，2001，XML與ASP網站實作大全，台北︰金禾資訊股份有限公司。
曾建華，2002，我國上市公司上網公告即時性重大訊息資訊內涵之研究－以股市觀測站為例，國立政治大學會計學研究所未出版之碩士論文。
英文部分：
AICPA. 2000. Electronic distribution of business reporting information, Business Reporting Research Project.. New York, NY.
AICPA. 2002. Meeting the information needs of investors and creditors. New York, NY.
Horowitz, Ellis, Sartaj Sahni, and Dinesf Mehta. 1995. Fundamentals of data structures in C++. W. H. Freeman and Company.
IASC. 1999. Business reporting on the internet. IASC Staff.
Jensen R. E. and Jason Zezhong Xiao, 2001.Customized financial reporting, networked database, and distributed file sharing. Accounting Horizons(September),Vol.15,No.3︰209-222.
Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Entities, International Accounting Standards (IAS), 2002-11-15, Explanatory Notes:17
Blake, Rob. 2002. United states financial reporting taxonomy framework US GAAP commercial & industrial extension taxonomy. XBRL International.
Debreceny,. Roger, Thomas Egan, Charles Hoffman, Josef Macdonald, David Prather, and Alan Teixeira.2002. Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Entities, International Accounting Standards (IAS), Explanatory Notes: 17. International Accounting Standards Committee Foundation, XBRL International.
Boggs, Wendy, and Michael Boggs. 2002. UML with Rational Rose 2002. SYBEX.
Smith, B. F., R. White, M. Robinson, and R. Nason. 1997. Intraday volatility and trading volume after takeover announcements. Journal of Banking & Finance 21(January): 337-368.
參考網站
http://jakarta.apache.org/
http://java.sun.com/
http://javascript.com/
http://mops.tse.com.tw/
http://www.aicpa.org/
http://www.iasc.org.uk/
http://www.tse.com.tw/
http://www.w3c.org/
http://www.xbrl.org/ |
| Description: | 碩士
國立政治大學
會計研究所
90353022
91 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0090353022 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
There are no files associated with this item.
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
