| dc.contributor.advisor | 陳錦烽<br>周濟群 | zh_TW |
| dc.contributor.author (Authors) | 嚴介廷 | zh_TW |
| dc.creator (作者) | 嚴介廷 | zh_TW |
| dc.date (日期) | 2002 | en_US |
| dc.date.accessioned | 18-Sep-2009 19:02:44 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 19:02:44 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 19:02:44 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0090353033 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/36633 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 90353033 | zh_TW |
| dc.description (描述) | 91 | zh_TW |
| dc.description.abstract (摘要) | 網際網路的出現與發展大幅改變了資訊傳遞的方式。近年來，隨著可延伸標記語言（XML）的出現與其相關技術的發展，使得在網路上傳遞資料變得更加的便利、有效率；在各個專業領域內，許多組織也開始利用XML作為交換資料的基礎，制定通用的標準並發展相關的應用。延伸性企業報導語言（XBRL）正是XML在企業或財務報導領域的一種應用。 本研究是以XBRL國際組織於2002年10月所公布的美國財務報導分類標準架構（US Financial Reporting Taxonomy Framework）為基礎，並從會計處理流程的角度將之延伸，使一份依XBRL編製的電子化財務報表能在XBRL規格書2.0規範下，呈現從交易文件、會計分錄、明細分類帳一直至報表層次科目的金額或資料，以作為連續性審計及未來在XBRL平台上進行財務報表分析或後續處理的基礎架構。 此外，本研究建立一雛形系統，可將企業資料庫中經對映而轉換後的財務資訊，依照上述延伸後的分類標準架構，編製一份符合XBRL規格書2.0的財務報表。並以一銷貨及收款循環的範例加以驗證此架構之可行性。 | zh_TW |
| dc.description.abstract (摘要) | The emergence of internet has dramatically changed the ways of information being transferred. The rapid development of XML and related technologies in recent years has facilitated the exchange of data and many applications or standards have been deployed in each specific area. XBRL is one of them in business or financial reporting area. This study is based on the US Financial Reporting Taxonomy Framework released in October, 2002. It tries to extend this framework, so information or data of subsidiary accounts, journal entries and original transaction documents can also be reported on the same XBRL instance and follow the XBRL specification 2.0. The extended framework incorporates and partially revises the GL Core 1.0 taxonomy and establishes taxonomies of subsidiary terms (ST) and transaction documents (TR), containing elements which is in need of reporting subsidiary accounts and original transaction documents. Additionally, this study builds a system that can create a XBRL instance document containing the data mapped and transferred from the database of an enterprise according to the extended taxonomy framework mentioned above. Finally, it validates the feasibility of the extended framework with an example of revenue and cash receipts cycle. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機 1第二節 研究目的 4第三節 預期貢獻 5第四節 研究流程 8第二章 文獻探討 9第一節 XML 9第二節 XLINK 10第三節 XBRL規格書 2.0 及分類標準簡介 15第四節 美國及國際會計準則委員會財務報導分類標準架構 21第三章 研究設計 28第一節 研究架構及範圍 28第二節 建立一般會計概念和主要術語分類標準 32第三節 建立明細術語分類標準 36第四節 建立分錄分類標準 40第五節 建立交易文件分類標準 44第四章 系統實作 50第一節 系統流程 50第二節 系統展示 53第五章 結論與建議 57第一節 結論 57第二節 研究限制 57第三節 研究建議 59參考文獻 61 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0090353033 | en_US |
| dc.subject (關鍵詞) | 延伸性企業報告語言 | zh_TW |
| dc.subject (關鍵詞) | 財務報表 | zh_TW |
| dc.subject (關鍵詞) | XBRL | en_US |
| dc.subject (關鍵詞) | financial report | en_US |
| dc.subject (關鍵詞) | financial statements | en_US |
| dc.title (題名) | 可運算的延伸性企業報告技術架構建立─應用於財務報表明細垂直整合 | zh_TW |
| dc.type (資料類型) | thesis | en |
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