ayc企业财务资讯透明化与风险管理--E化整合性基础架构21bdw.pptVIP

企業財務資訊透明化與風險管理 - E 化整合性基礎架構 子計畫研究主題 子計畫別 計畫名稱 計畫主持人 共同主持人 子計畫一 建立我國財務報告使用之 XBRL 標準架構 周濟群 馬秀如 子計畫二 XBRL 技術在我國企業之應用 郭譽申 周濟群 子計畫三 企業風險管理與內部稽核之效 果 馬秀如 諶家蘭 子計畫四 以連續性審計技術強化內部稽 核之功能 梁德容 林鳳儀 Motivation ? In concerning financial scandals of public companies all over the world … ? “ Although new laws to improve financial 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 Information Availability + Reliability Subprojects 1 and 2 Subprojects 3 and 4 Means: Risk Management An XBRL-based BISC Externa l Financi al Reporti ng Business Operations Internal Financial Reporting Investment, Lending, and Regulation Processes Participants Auditors Trading Partners Investors Financial Publishers and Data Aggregators Regulators Software Vendors Management Accountants Companies XBRL XBRL 研究架構 detail detail detail detail Products / Deliveries: ? XBRL Taxonomy Builder ? XBRL Instance Generator ? AFA ? RA ? … 會計師事務所 Sample Cases 公司 A 證交所 金管會 銀行局、證期局 公司 B ….. 投資人保護中心 Marketing and Sales RD Team Channels Markets Product Companies Productization ? product packaging pricing ? marketing and promotion ? channel management ? product maintenance ? product distribution ? configuration management ? technical support ? customer service CRM ? training ? … 子計畫一：建立我國財務報告使用之 XBRL 標準架構 Research Plan ? Year1: Develop the TW-XBRL model for public use – The 3-levels of XBRL taxonomies under 「 證券發行人財 務報告編製準則 」 ? Year2: Develop the XBRL-based BISC model for a company – The 3-levels of XBRL framework to fulfill a consolidated financial statements under Taiwan GAAP ? Year3: Complete the Integrated BISC model for Taiwan companies The Integrated XBRL Framework setting Diversified uses Easily mapping Interface taxonomies Report Level Taxonomy Set (a collection of various views)