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| Title: | 採用XBRL Formula技術制定金融監理檢查規則之研究
A Study on Formulating Financial Inspection Rules Using XBRL Formula Technology |
| Authors: | 張宸綱
Chang, Chen-Kang |
| Contributors: | 周國華
張宸綱
Chang, Chen-Kang |
| Keywords: | XBRL
XBRL Formula
金融監理
XBRL
XBRL Formula
Financial supervision |
| Date: | 2025 |
| Issue Date: | 2025-08-04 14:52:41 (UTC+8) |
| Abstract: | 隨著金融市場的快速發展，金融監理作業需要更有效的科技解決方案。雖然採用XBRL（可延伸企業報告語言）技術已成為金融監理機構的共識，但隨著XBRL廣泛應用於全球金融資訊揭露，XBRL 2.1規範的計算連結庫在數據校驗上已顯不足。為提升金融數據檢核的自動化程度，XBRL Formula技術應運而生，其能克服計算連結庫無法處理複雜數學邏輯與跨期間背景資料運算的限制，實現金融監理報表資訊的即時驗證與自動化檢核。
本研究採用設計科學研究方法(Design Science Research Methodology)，結合台灣國際財務報導準則（TIFRS）分類標準與日本富士通公司的XBRL工具，建構符合我國監理需求之金融檢查XBRL Formula公式範本。本研究針對銀行業資本適足性之揭露、保險業準備金與財務指標之揭露，以及一般行業跨表校驗及跨軸校驗項目進行XBRL Formula公式設計與實作，並透過真實申報案例檔案進行測試驗證，證明XBRL Formula於台灣金融監理上之應用潛力。
本研究結果顯示，XBRL Formula 技術具備導入我國金融監理實務之可行性，未來建議主管機關可透過制度設計與政策推動強化金融監理數據驗證機制，全面發揮XBRL技術之潛力，推動我國金融監理作業之數位轉型。
With the rapid development of financial markets, financial supervision requires more effective technological solutions. Although the adoption of XBRL (eXtensible Business Reporting Language) has become a global consensus among financial regulators, the calculation linkbase defined in the XBRL 2.1 specification has proven insufficient for data validation as XBRL is increasingly used for financial information disclosure worldwide. To enhance the automation of financial data validation, XBRL Formula technology has emerged as a solution. It overcomes the limitations of traditional calculation linkbases, which are unable to handle complex mathematical logic and multi-period contextual data processing, thereby enabling real-time validation and automated checking of supervisory financial reports.
This study adopts the Design Science Research Methodology (DSRM) and integrates the Taiwan International Financial Reporting Standards (TIFRS) taxonomy with Fujitsu’s XBRL tool to develop a set of XBRL Formula templates tailored to Taiwan’s financial supervisory requirements. The study focuses on the design and implementation of XBRL Formula rules for three key areas: capital adequacy disclosures in the banking sector, reserve and financial ratio disclosures in the insurance sector, and cross-table as well as cross-dimension validations for general industries. Real-world filing instance documents are used for testing and validation, demonstrating the potential of applying XBRL Formula technology in Taiwan’s financial supervision practices.
The results of this study demonstrate the feasibility of implementing XBRL Formula technology in Taiwan’s financial supervisory practices. It is recommended that regulatory authorities enhance data validation mechanisms for financial supervision through institutional design and policy initiatives, in order to fully leverage the potential of XBRL technology and drive the digital transformation of Taiwan’s financial regulatory processes. |
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| Description: | 碩士
國立政治大學
會計學系
112353034 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353034 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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