ayc企業(yè)財務(wù)資訊透明化與風(fēng)險管理E化整合性基礎(chǔ)架構(gòu) bdw

企業(yè)財務(wù)資訊透明化與風(fēng)險管理-E化整合性基礎(chǔ)架構(gòu)

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(wù)報告使用之XBRL標(biāo)準(zhǔn)架構(gòu)周濟(jì)群馬秀如子計畫二XBRL技術(shù)在我國企業(yè)之應(yīng)用郭譽(yù)申周濟(jì)群子計畫三企業(yè)風(fēng)險管理與內(nèi)部稽核之效果馬秀如諶家蘭子計畫四以連續(xù)性審計技術(shù)強(qiáng)化內(nèi)部稽核之功能梁德容林鳳儀MotivationInconcerningfinancialscandalsofpubliccompaniesallovertheworld…“Althoughnewlawstoimprovefinancialtransparencydoesnotregulatetechnology,usingtechnologyeffectivelycanreducethecost,time,andriskofanenterprise’scomplianceactivities.”--GartnerResearchPCAOBandSECpromotesXBRLReportingLeveragingXBRLforBaselIIEnds:FinancialTransparencyInformationAvailability+ReliabilitySubprojects1and2Subprojects3and4Means:RiskManagementAnXBRL-basedBISCExternalFinancialReportingBusinessOperationsInternalFinancialReportingInvestment,Lending,andRegulationProcessesParticipantsAuditorsTradingPartnersInvestorsFinancialPublishersandDataAggregatorsRegulatorsSoftwareVendorsManagementAccountantsCompaniesXBRLXBRL研究架構(gòu)detaildetaildetaildetailProducts/Deliveries:XBRLTaxonomyBuilderXBRLInstanceGeneratorAFARA…會計師事務(wù)所SampleCases公司A證交所金管會銀行局、證期局公司B…..投資人保護(hù)中心MarketingandSalesR&DTeamChannelsMarketsProductCompaniesProductizationproductpackaging&pricingmarketingandpromotionchannelmanagementproductmaintenanceproductdistributionconfigurationmanagementtechnicalsupportcustomerservice&CRMtraining…

子計畫一：建立我國財務(wù)報告使用之XBRL標(biāo)準(zhǔn)架構(gòu)

ResearchPlan

Year1:DeveloptheTW-XBRLmodelforpublicuseThe3-levelsofXBRLtaxonomiesunder「證券發(fā)行人財務(wù)報告編製準(zhǔn)則」

Year2:DeveloptheXBRL-basedBISCmodelforacompanyThe3-levelsofXBRLframeworktofulfillaconsolidatedfinancialstatementsunderTaiwanGAAPYear3:CompletetheIntegratedBISCmodelforTaiwancompaniesTheIntegratedXBRLFrameworksettingDiversifiedusesEasilymappingInterfacetaxonomiesReportLevelTaxonomySet(acollectionofvariousviews)XBRLconsortiumsERP,DW,BI,etc.ReportPreparerTransitionalAccountsLevelEventDataLevelOtherregulatorsXBRLinstancesInformationUsersStorageofAssociationLinksandComputationalLinkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-manyapplications子計計畫畫二二：發(fā)展展XBRL轉(zhuǎn)轉(zhuǎn)換換技技術(shù)術(shù)於於我我國國企企業(yè)業(yè)財財務(wù)務(wù)資資訊訊之之應(yīng)應(yīng)用用ResearchPlan第一一年年：：開開發(fā)發(fā)適適用用於於不不同同ERP系系統(tǒng)統(tǒng)的的XBRL轉(zhuǎn)轉(zhuǎn)換換工工具具第二二年年：：在在選選定定企企業(yè)業(yè)執(zhí)執(zhí)行行財財務(wù)務(wù)資資訊訊之之XBRL轉(zhuǎn)轉(zhuǎn)換換作作業(yè)業(yè)第三三年年：：在在選選定定企企業(yè)業(yè)集集團(tuán)團(tuán)執(zhí)執(zhí)行行財財務(wù)務(wù)資資訊訊之之XBRL轉(zhuǎn)轉(zhuǎn)換換作作業(yè)業(yè)，，以以產(chǎn)產(chǎn)出出企企業(yè)業(yè)之之合合併併財財報報(與與子子計計畫畫一一整整合合)TaxonomyBuilderInstanceGenerator子計計畫畫三三：：企企業(yè)業(yè)風(fēng)風(fēng)險險管管理理與與內(nèi)內(nèi)部部稽稽核核之之效效果果ResearchPlanYear1:IdentifyAnalyticalProcedureRulesforRegulatorsandInstitutionalInvestorsBasedoninformationderivedfromcontinuousreporting(XBRL)Year2:IdentifyRiskMeasuresandWarningThresholdsforInternalUse––certainindustriesAcomprehensivemeasuringsystemsYear3:FieldTestforRulesValidationCo-workwith子子計計畫四四EnterpriseDatabasesDatastoreLeveragingXBRLforBaselII(orERM)CoreBankingProductsCreditCollateralsCustomerLossDataDatasourceMetadataWarehouseAdministrationTransformation&calculationBaselIICreditRiskEngineBaselIIOp.RiskEngineBaselIIMarketRiskEngineNon-BaselIIRiskEnginesExtraction,ValidationExtractionDataMartsResultDataResultDataResultDataResultDataDisclosureManagementDataReportingGroupRegulatoryExternalAudienceInternalAudienceRating,PD,LGD,CCFModelsXBRLXBRLXBRL子計畫畫四：：以連續(xù)續(xù)性審審計技技術(shù)強(qiáng)強(qiáng)化內(nèi)內(nèi)部稽稽核之之功能能ResearchPlan1stYear:DevelopAnomalyandFraudAnalyzer(AFA)forRegulators2ndYear:DevelopRiskAnalyzer(RA)forcertainindustries3rdYear:FieldTestCo-workwith子子計計畫三三InternetFinancialStatements(XBRL)FinancialMeasuresDBMSFinancialStatementsDBMS(XBRL)Theanomaliesandfraudanalyzer(AFA)AIS(HQ)主管當(dāng)局金管會、證期局、證交所FinancialS