可延伸企業報導語言於非財務報表資訊之應用：以年報內部人資訊為例

Abstract

將企業資訊以企業報告的方式揭露常被用來減輕投資者與公司內部人之間資訊不對稱的問題。但是，傳統的電子報告格式如：PDF、Word以及HTML等，雖然易於閱讀卻難以執行分析。 可延伸企業報導語言（XBRL）運用可延伸標記語言（XML）之技術以及用分類標準（taxonomy）對企業報告之內容做出定義，進而能夠加速企業報告相關資訊的準備、發布、以及分析。目前為止，由XBRL國際協會所認可或通過的分類標準以及台灣有關XBRL分類標準之研究都是著重於財務報表相關資訊。然而，若要完整的解讀一間公司的經營成果，非財務報表的資訊也是一樣重要的。 本研究旨在建立公開發行公司年報內有關內部人資訊之分類標準，而作為後續非財務報表資訊分類標準研究之基礎。此分類標準是按照「公開發行公司年報應行記載事項準則」有關內部人資訊之法條以及其附表所建立，並且符合XBRL規格之2.1版。本研究也根據分類標準建立了一間虛擬公司內部人資訊之實例文件（instance document）的範例，說明用XBRL報導內部人資訊之可行性。另外，我們也用MSXML 4.0以及Visual Basic設計了一個程式，該程式可以根據實例文件裡的內容以及法條所要求的格式自動產生HTML報表並且可以對實例文件直接進行分析，以展現XBRL企業報告所帶來的便利以及效率。

The disclosure of business information with business reports is a typical way to alleviate the situation of asymmetric information between company insiders and investors. However, the traditional e-reporting formats (PDF, Word, HTML) are easy for human beings to read but difficult for computers to perform analysis. XBRL, which uses taxonomies to give meaning to contents within business reports is an XML-based standard designed to facilitate the preparation, publication, and analysis of business reporting information. To date, the acknowledged or approved taxonomies by XBRL International and the relevant taxonomy studies in Taiwan are mostly about financial statement information. However, to fully interpret a company’s business results, non-financial statement information should be as important as information within financial statements. The study builds an XBRL taxonomy for insiders’ information in public company’s annual report as a starting point for the development of non-financial information taxonomies thereafter. The taxonomy is built according to relevant articles and attached tables of Criteria Governing Information to be Published in Annual Reports of Public Companies and is specification 2.1 compliant. The study also creates instance documents based on the insiders’ information of a dummy company to demonstrate the feasibility of reporting such information with XBRL. Furthermore, we use MSXML 4.0 and Visual Basic to design a program which can generate HTML table outputs according to contents within instance documents. The program can also perform analyses toward instance documents to show the efficiency and convenience brought by XBRL.