企业财务信息透明化和风险管理-E化整合性基础架构.pptVIP

* * we claim that, for the purpose of capturing the good features of a BISC, the design structure of XBRL needs to be reconsidered. To elaborate the potential benefits of XBRL, this paper attempts to develop a three-tier XBRL framework which will possess better features than the current XBRL framework. This model distinguishes itself from the current XBRL model in four major ways. First, multiple user views will be integrated into the report tier. Second, to fulfill the diversified views, users must define taxonomies of transitional account and event data which are facilitated as basic components to generate diversified views in the report tier. Third, users can adopt rulebase and linkbase technology to dynamically capture, represent, store and manipulate the computing logics among components and views. Finally, through the integration of our design structure and the enterprise systems, enterprises can generate diversified XBRL instances in a real-time and seamless way. * * * * * * * * * * * * 第*页 限量版ipone 4S单卡电容屏手机 超薄金属机身 WIFI上网 双摄像头 / 限量版ipone 4S单卡电容屏手机 超薄金属机身 WIFI上网 双摄像头 / 企业财务信息透明化与风险管理-E化整合性基础架构 总计划主持人：马秀如教授 报告人:梁德容 日期：2005年8月1日 子计划研究主题 子计划别 计划名称 计划主持人 共同主持人 子计划一 建立我国财务报告使用之XBRL标准架构 周济群 马秀如 子计划二 XBRL技术在我国企业之应用 郭誉申 周济群 子计划三 企业风险管理与内部稽核之效果 马秀如 谌家兰 子计划四 以连续性审计技术强化内部稽核之功能 梁德容 林凤仪 Motivation In concerning financial scandals of public companies all over the world… “Although new laws to improvefinancial transparency does not regulate technology, using technology effectively can reduce the cost, time, and risk of an enterprise’s compliance activities.” -- Gartner Research PCAOB and SEC promotes XBRL Reporting Leveraging XBRL for Basel II Ends: Financial Transparency InformationAvailability +Reliability Subprojects 1 and 2 Subprojects 3 and 4 Means: Risk Management An XBRL-based BISC External Financial Reporting Business Operations Internal Financial Reporting Investment, Lending, and Regulation Processes Participants Auditors Trading Partners Investors Financial