1、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日第第1页页子计划研究主题子计划别子计划别计划名称计划名称计划主持人计划主持人共同主持人共同主持人子计划一子计划一建立我国财务报告使用之建立我国财务报告使用之XBRLXBRL标准架构标准架构周济群周济群马秀如马秀如子计划二子计划二XBRLXBRL技术在我国企业之应用技术在我国企业之应用郭誉申郭誉申周济群周济群子计划三子计划三企业风险管理与内部稽核之效企业风险管理与内部稽核之效果果马秀如马秀如谌家兰谌家兰子计划四子计划四以连续性审计技术强化内部稽以连续性审计技术强化内部稽核之功能核之功能
2、梁德容梁德容林凤仪林凤仪第第2页页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 enterprises compliance activities.”-Gartner Resear
3、ch PCAOB and SEC promotes XBRL Reporting Leveraging XBRL for Basel II第第3页页Ends:Financial TransparencyInformationAvailability+ReliabilitySubprojects 1and 2Subprojects 3and 4Means:Risk Management第第4页页An XBRL-based BISCExternalFinancialReportingBusinessOperationsInternalFinancialReportingInvestment,Len
4、ding,andRegulationProcessesParticipantsAuditorsTradingPartnersInvestorsFinancialPublishersand DataAggregatorsRegulatorsSoftware VendorsManagementAccountantsCompaniesXBRLXBRL第第5页页研究架构detaildetaildetaildetail第第6页页Products/Deliveries:XBRL Taxonomy Builder XBRL Instance Generator AFA RA 会计师事务所Sample Cas
5、es公司A证交所金管会银行局、证期局公司B.投资人保护中心Marketing and SalesR&D TeamChannelsMarketsProduct CompaniesProductization product packaging&pricing marketing and promotion channel management product maintenance product distribution configuration management technical support customer service&CRM training第第7页页子计划一：建立我国财
6、务报告使用之XBRL标准架构第第8页页Research Plan Year1:Develop the TW-XBRL model for public use The 3-levels of XBRL taxonomies under证券发行人财务报告编制准则 Year2:Develop the XBRL-based BISC model for a company The 3-levels of XBRL framework to fulfill aconsolidated financial statements under Taiwan GAAP Year3:Complete theIn
7、tegrated BISC model for Taiwan companies第第9页页The Integrated XBRL FrameworksettingDiversified usesEasily mappingInterface taxonomiesReport Level Taxonomy Set(a collection of various views)XBRL consortiumsERP,DW,BI,etc.ReportPreparerTransitional Accounts LevelEvent Data LevelOtherregulatorsXBRL instan
8、cesInformationUsersStorage of Association Links and Computational Linkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-many applications第第10页页子计划二：发展XBRL转换技术于我国企业财务信息之应用第第11页页Research Plan第一年：开发适用于不同ERP系统的XBRL转换工具第二年：在选定企业执行财务信息之XBRL转换作业第三年：在选定企业集团执行财务信息之XBRL转换作业，以
9、产出企业之合并财报(与子计划一整合)第第12页页第第13页页Taxonomy Builder第第14页页Instance Generator第第15页页子计划三：企业风险管理与内部稽核之效果第第16页页Research Plan Year1:IdentifyAnalytical Procedure Rules for Regulators and Institutional Investors Based on information derived from continuous reporting(XBRL)Year2:Identify Risk Measures and Warning
10、Thresholds for Internal Use certain industries A comprehensive measuring systems Year3:Field Test for Rules Validation Co-work with子计划四第第17页页EnterpriseDatabasesData storeLeveraging XBRL for Basel II(or ERM)Core BankingProductsCreditCollateralsCustomerLoss DataData sourceMetadataWarehouse Administrat
11、ionTransformation&calculationBasel II CreditRisk EngineBasel II Op.Risk EngineBasel II MarketRisk EngineNon-Basel IIRisk EnginesExtraction,ValidationExtractionData MartsResultDataResultDataResultDataResultDataDisclosureManagement DataReportingGroupRegulatoryExternal AudienceInternal AudienceRating,P
12、D,LGD,CCF ModelsXBRLXBRLXBRL第第18页页子计划四：以连续性审计技术强化内部稽核之功能 第第19页页Research Plan 1st Year:Develop Anomaly and Fraud Analyzer(AFA)for Regulators 2nd Year:Develop Risk Analyzer(RA)for certain industries 3rd Year:Field Test Co-work with子计划三第第20页页I n t e r n e tFinancial Statements(XBRL)Financial Measures DBMSFinancial Statements DBMS(XBRL)The anomalies and fraud analyzer(AFA)AIS(HQ)主管当局金管会、证期局、证交所Financial Statements(XBRL)Taxonomy-Taiwan EditionSubproject 2XBRL Tools(Editor,Constructor)Subproject 1Subproject 4Subproject 3Anomaly and Fraud Analyzer第第21页页Risk AnalyzerThe Risk Analyzer(RA)
