隨著資訊科技的發展，會計資訊變得更具即時性與可及性。會計資訊的提供者可利用自動化系統即時產出財務報告，並進行線上財務報導；而會計資訊的需求者，也可利用網際網路不受時空限制的特性，擷取所需的資訊。會計資訊的及時性品質獲得重大改善，而針對異質性的資訊需求者，用更低成本的方式滿足其多元需求的可能性也大為增加。XBRL可說是近年來會計與資訊科技結合的一項重要進展。本論文將以我國會計資訊市場為背景，採用XBRL及其他相關資訊技術，開發出一套能提供異質性會計資訊使用者閱讀及查詢XBRL格式文件之資訊系統。 本研究以圍繞標準財務報導之客製化（Customization Around Standard Report, CASR）架構為藍本，並與客製化報導（Customized Financial Reporting, CFR）理論結合，完成以XBRL為資料格式的客製化財務報導系統（Customized Financial Reporting System, CFRS），俾驗證XBRL在我國會計資訊市場之技術可行性，並為異質性的資訊使用者創造附加價值。在外觀客製化方面，係透過客製化樣版的設計而達成；內容客製化的部分，則因採用XBRL資料格式及CFRS的系統功能，而實現並延伸了部分的內容客製化面向。 / Accounting information has become real-time and more accessible with the development of information technology. Providers of accounting information can use automatic systems to produce real-time financial reports and distribute them on the Internet; and users of accounting information can extract data freely from WWW (World Wide Web). Consequently, the timeliness of accounting information is greatly improved, and heterogeneous information users’ various demands could be satisfied. XBRL is an important achievement on the integration of accounting and information technology in the past few years. This paper uses XBRL and other information techniques to develop an XBRL-based information system for the heterogeneous users of Taiwan accounting information market to read and inquire XBRL documents. Our research is based on the architecture of the Customization Around Standard Report (CASR) model under the Customized Financial Reporting (CFR) theory. We have developed the Customized Financial Reporting System (CFRS) to verify the technical feasibility of XBRL in Taiwan accounting information market, and to create values for heterogeneous information users. We use customized style sheets for the customized presentation of accounting information, and implement several dimensions of content customization by using XBRL and CFRS’ s functionalities.

財務會計資訊系統是企業基礎且必要的資訊系統，提供內、外部使用者有關企業的經營績效資訊，作為內部經營者的管理依據及外部投資者的決策參考。然而由於法令頻繁的變更及企業本身策略需求的改變，會計資訊系統面臨很高的更新、維護成本。 　　本研究提出一個以本體為基礎的資訊系統架構，首先修改W.E. McCarthy於1982年提出的REA 模型，利用本體工程方法建立財務會計本體，描述企業流程及會計處理知識；再利用規則式系統之技術，於財務會計本體外建立系統存取規則及介面，呈現系統樣貌與功能。於法令變更及需求改變時直接修改本體內容，彈性變更系統內的流程、運作規則，達成減少維護成本、增加彈性之目標。 / Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost. 　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.

論文名稱：公司信用風險之衡量 校所組別：國立政治大學金融研究所 畢業時間：九十年度第二學期 提要別：碩士學位論文提要 研究生：林妙宜 指導教授：陳松男博士 論文提要及內容： 信用風險一直是整體金融環境非常重要的一環，銀行授信、商業交易、投資評估，都會對信用風險做仔細的研究與評估。本論文以台灣的公司為樣本，採用會計財務比率與股票價格，主要兩項反映公司體質的資訊，建構信用風險模型，期望能提供台灣公司信用風險衡量上，公正而有效的指標。 以財務比率為基礎的區別分析模型，選取變數為獲利能力指標的常續性EPS、現金流量指標的現金流量對負債、成長率指標的盈餘成長率、償債能力指標的負債比率，與經營能力指標的平均收帳天數，這五項財務比率涵蓋企業繼續經營與財務狀況的各個層面。區別分析模型在財務危機前一年可達正確分類率91．67%。 以股票市場價格為基礎的選擇權模型，可由每日之股票價格求算出預期違約機率，將市場對公司價值的衡量轉化為信用風險的程度，能即時掌握公司體質的變化，做出適當之因應。 關鍵字：信用風險、財務危機、會計資訊、財務比率、區別分析、股票價格、選擇權模型、預期違約機率 / Title of Thesis: Corporate Credit Risk Measurement Name of Institute: Graduate Institute of Money and Banking, NCCU Graduate Date: June, 2002 Name of Student: Lin, Miao-Yi Advisor: Dr. Chen, Son-Nan Abstract: Credit Risk has been the great concern in the financial market. Before the bank grants a loan or the company makes deals and investment, they first consider the credit risk of the conterparty. The empirical study tries to construct the credit risk models based on the public firms in Taiwan. Using financial ratios and stock prices, the two main sources of corporate financial information, we expect to provide a fair and efficient indicator to measure the corporate credit risk in Taiwan. In the discriminant analysis based on accounting data, the model chooses five financial ratios that cover the corporate operation and financial situation. They are earnings per share, operating cash flow to total debt, equity substantial growth rate, and average days to accounts receivable. The discrimanant analysis model can accurately classify 91.67% of the data as being default or solvency one year before the financial distress. In the option pricing model based on stock prices, the expected default probability can be solved by daily stock prices. In this model, how the market values the firm is turned into the level of credit risk, which can help us catch the changes of corporate soundness and make proper responses. Keywords: Credit Risk, Financial Distress, Accounting Data, Financial Ratio, Discrimanant Analysis, Stock Prices, Option Pricing Model, Expected Default Probability