An Integrated Financial Information System——An XBRL Application
【摘要】:Integrated financial information presents the substantial and financial condition of an enterprise.The provision of complete information to report is important for managers,investors,and supervisory commissions.Currently,most consolidated financial reports are compiled manually which is ad hoc,subjective,time-consuming,and error-prone.In order to resolve the inadequacies and difficulties of integrated financial information,information technology and integrated financial information are integrated in this paper to propose a set of computer-aided integrated financial information compilation approaches.A field study and on-site interviews have been conducted with large-scale ERP software companies and independent consultants to probe into problems associated with integrated financial information compilation and systematization.Based on the field study interviews and analysis results,a set of computer-aided integrated financial information methods are described in this paper.They are the conventional mapping table approach which is used within homogeneous ERP systems,the XBRL FR-based approach which supports heterogeneous ERP systems and adopts the emerging international standard,and the XBRL GL-based approach which transforms the compilation to comprehensively re-engineer the processes in an automatic manner,and the taxonomy mapping approach.Detailed steps of each approach are discussed to illustrate the feasibility and validity of the research method.