網際網路的出現與發展大幅改變了資訊傳遞的方式。近年來，隨著可延伸標記語言（XML）的出現與其相關技術的發展，使得在網路上傳遞資料變得更加的便利、有效率；在各個專業領域內，許多組織也開始利用XML作為交換資料的基礎，制定通用的標準並發展相關的應用。延伸性企業報導語言（XBRL）正是XML在企業或財務報導領域的一種應用。 本研究是以XBRL國際組織於2002年10月所公布的美國財務報導分類標準架構（US Financial Reporting Taxonomy Framework）為基礎，並從會計處理流程的角度將之延伸，使一份依XBRL編製的電子化財務報表能在XBRL規格書2.0規範下，呈現從交易文件、會計分錄、明細分類帳一直至報表層次科目的金額或資料，以作為連續性審計及未來在XBRL平台上進行財務報表分析或後續處理的基礎架構。 此外，本研究建立一雛形系統，可將企業資料庫中經對映而轉換後的財務資訊，依照上述延伸後的分類標準架構，編製一份符合XBRL規格書2.0的財務報表。並以一銷貨及收款循環的範例加以驗證此架構之可行性。 / The emergence of internet has dramatically changed the ways of information being transferred. The rapid development of XML and related technologies in recent years has facilitated the exchange of data and many applications or standards have been deployed in each specific area. XBRL is one of them in business or financial reporting area. This study is based on the US Financial Reporting Taxonomy Framework released in October, 2002. It tries to extend this framework, so information or data of subsidiary accounts, journal entries and original transaction documents can also be reported on the same XBRL instance and follow the XBRL specification 2.0. The extended framework incorporates and partially revises the GL Core 1.0 taxonomy and establishes taxonomies of subsidiary terms (ST) and transaction documents (TR), containing elements which is in need of reporting subsidiary accounts and original transaction documents. Additionally, this study builds a system that can create a XBRL instance document containing the data mapped and transferred from the database of an enterprise according to the extended taxonomy framework mentioned above. Finally, it validates the feasibility of the extended framework with an example of revenue and cash receipts cycle.