| Summary: | 碩士 === 國立臺灣大學 === 電機工程學研究所 === 94 === 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.
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