鄭士康臺灣大學：電機工程學研究所田瑞祥Tian, Rui-ShiangRui-ShiangTian2007-11-262018-07-062007-11-262018-07-062006http://ntur.lib.ntu.edu.tw//handle/246246/53593財務報表分析為一項耗時費力的非結構性工作，端賴於專家本身的知識與經驗。如果能夠建立一套專家系統來輔助決策，可以降低人為疏失機率，節省分析時間，進而提升決策品質。 本論文建立一套基於XBRL的財務分析專家系統。並且導入SOA的概念，將系統分類成一個一個可以重複利用的元件，再利用XML或是XBRL在元件之間傳遞訊息。使用者不但可以利用網路搜尋相關的財務報表，使用本系統轉換成XBRL格式，並且可以利用專家系統知識庫，進行財務分析。最後，由於XBRL易於網路使用的特性，提供者可以以網頁很輕易地將公司財務報表、財務資訊、和財務分析的結果用不同的型態、和不同的呈現方式提供給使用者使用。本研究設計一套XML 格式知識庫建立的規則，再以親切的圖形化介面將專家的知識，轉換成XML格式之專家系統知識庫。此後使用者即可根據環境的改變動態的修改其知識庫，以求獲得最佳的分析品質。The analysis of financial statement is not only a time and effort-consuming but also an unstructured work, and it depends on the knowledge and experience of the expert himself. Thus, building an expert system to assist making decision will reduce the probability of human error, save the time cost of analysis, and improve the quality of decision-making. This paper constructs an expert system of the analysis of financial statement based on the XBRL (Extensible Business Reporting Language). Adoption of the concept of SOA (Service-Oriented Architecture), the system consists of many reusable elements, and the transmission of information works on the platform of XML or XBRL. The user could not only search the related financial statement on web and transfer them into the format of XBRL, but also start the analysis of financial statement based on the knowledge and inference database. Lastly, according to the merit of easy-to-use on the web, the provider could show the results of financial statement, financial information and the analysis of financial statement on the webpage in different forms and styles whatever the user prefers. This research also designs the rules to build the knowledge database based on the format of XML, and the user-friendly interface makes the transformation of the knowledge of expert into the knowledge database of expert based on the format of XML convenient. Afterwards, the user will modify the knowledge database according to the dynamics of environment to seek the best quality of analysis.中文摘要……………………………………………………………………………….I 英文摘要…………………………………………………………………………….. II 誌謝………………………………………………………………………………......III 目錄…………………………………………………………………………………..IV 圖目錄………………………………………………………………………………VII 表目錄…………………………………………………………………...…………...IX 第一章 緒論…………………………………………………………………………..1 1.1 研究背景與動機…………………………………………………………….1 1.2 研究目的…………………………………………………………………….2 1.3文獻回顧……………………………………………………………………..3 1.3.1 財務報表分析相關文獻回顧…………………………………….….3 1.3.2 財務報表專家系統相關文獻回顧……………………………….….7 1.3.3 XBRL相關文獻文獻回顧……………………………………….…8 1.4 研究範圍與研究資料……………………………………………...………..9 1.5 研究流程…………………………………………………………...………..9 1.6 論文架構…………………………………………………………….……..11 第二章 文獻探討…………………………………………………………………....12 2.1 財務報表分析簡介………………………………………………………...12 2.1.1 財務報表分析的意義………………………………………………12 2.1.2 財務報表分析的目的………………………………………………12 2.1.3 財務報表分析的方法………………………………………………13 2.1.4 財務報表分析的限制………………………………………………15 2.2 XML簡介…………………………………………………………………..16 2.2.1 XML概述……………………………………………………………16 2.2.2 XML技術規範…………………………………………………….16 2.3衍生性商業報導語言(XBRL)……………………………………………...20 2.3.1 XBRL概述…………………………………………………………...20 2.3.2 XBRL特性與應用層面……………………………………………...21 2.3.3 XBRL架構…………………………………………………………...21 2.4 專家系統導論……………………………………………………………...30 2.4.1 專家系統簡介………………………………………………………30 2.4.2 專家系統架構 …..............................................................................31 2.4.3 專家系統未來的發展方向…………………………………………32 第三章 研究方法……………………………………………………………………34 3.1研究架構…………………………………………………………………...34 3.2系統建立流程……………………………………………………………...35 3.3 系統架構與建立………………………………………………………..…36 第四章 系統開發…………………………………………………...……………….39 4.1 XBRL Taxonomy 剖析器............................................................................39 4.2 XBRL剖析器及財務報表轉換系統………………………………………42 4.3 XBRL格式財務報表的讀取系統…………………………………………45 4.4知識擷取與推理機之設計………………………………………………...46 4.4.1 XML知識庫及推論法則剖析器……………………………………47 4.4.2 XML知識庫建構器………………………………………………....60 4.4.3 XML推論法則建構器………………………………………………62 4.5 系統使用範例……………………………………………………………..63 第五章 結論與建議…………………………………………………………………71 5.1 結論…………………………………………………… ………………… 71 5.2 研究限制…………………………………………………………………. 72 5.3 後續建議…………………………………………………………………..72 參考文獻……………………………………………………………………………..74 附錄A...........................................................................................................................76 附錄B ………………………………………………………………………………..80 附錄C……………………………………………………………………………….111979733 bytesapplication/pdfen-USXBRL專家系統財務報表分析Expert systemfinancial statement analysisthesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/53593/1/ntu-95-R93921114-1.pdf