| Summary: | 碩士 === 國立高雄第一科技大學 === 資訊管理研究所 === 99 === Since the eruption of Enron scandal which devastated the economic market, the decade of the 2002 outbreak of the financial scandals and the bureaucratic business-people collude with, it makes various countries to processe to discuss issues of business'' financial status. Exposing the company''s financial status, it is without doubt that present through the company''s financial statement, government department and financial supervision organization in order to prevent financial scandal efficiently, through Internet to publish the financial statement of business, and therefore establish a uniform specification of financial statement through eXtensible Business Reporting Language (XBRL), but the specification is uncertain suit every enterprise.
In order to overcome the above mentioned problem, this research supports enterprise to define a taxonomy which conform enterprises'' demand. For this reason, this research designs a series establishing method of taxonomy. This method is begining to analyze and plan flow, because enterprise''s demand is always come from their business flow, and find out the related information. This information will correspond to taxonomy.
The establishing method uses United Nations Center for Trade Facilitation and Electronic Business (UN/CEFACT) to present Modeling methodology(UMM), UMM has four developement phases, and follows them to define business scope and business flow. Although UMM can analyze and plan business scope, it can''t further describe the detail of business flow. Therefore, this method combines UMM with Petri Net (PN). PN is a theory of developement flow that supports UMM to describe the detail of business flow activity. Finally, this method acquire information that demand of business from business flow. This information will correspond to taxonomy and make good use of XBRL financial statement.
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