為了提升公司財務報表之透明度和及時性，自XBRL國際組織於2000年公佈XBRL(eXtensible Business Reporting Language，可延伸商業報導語言)規範標準後，各主要國家先後紛紛制定XBRL申報相關政策。台灣亦於2008年底開始推行XBRL申報政策，並於2010年正式全面要求上市、櫃(興櫃)公司採用XBRL，申報該年上半年度財務報告。由於台灣XBRL政策自開始推動至全面實施為期甚短，故其間發生了若干困難與挑戰。過去XBRL相關研究，大部分僅作技術面的探討，鮮少探討制度面的政策管理議題，因此本研究正可彌補此一闕如，並可供作國際比較。本文依據制度理論，採個案研究法，探討政府推動XBRL申報政策之歷程中面臨的問題，以及各利害關係人對此一政策的回應與行動等，以瞭解該政策施行過程是否達其原定目標，並尋找改善的方法。本研究結果顯示：政府相關單位推動XBRL申報政策之歷程中，在與利害關係人的溝通、建置溝通平台及管道、加入國際化之財務資料庫、以及政策執行各階段之適時修正等，可能的影響與改善建議。本研究結果將有助於XBRL政策的施行及推廣，並可提供政府機構執行其他政策的參考。 Since XBRL(eXtensible Business Reporting Language) specification standard was published in 2000 by XBRL International Inc., many countries adopted mandatory policies for XBRL financial statement report submissions in order to enhance the transparency and timeliness of financial statements. Our government began to promote the XBRL report submission policy in the end of the year 2008 as well, and required listed (and emerging stock) companies of full official adoption to submit half-year financial report in 2010. Due to this short period from begin to full official adoption; the project faced many difficulties and challenges. Although there were numbers of XBRL related researches over the past in Taiwan, most of the articles investigated only on technical analysis, and rarely on systemic policy management issues. This study can make up for this lacking, and are available for international comparison. This article based on institutional theory, used the case study method to research the objectives and the expected benefits of the Government to promote XBRL report submission policy, problems of promotion submission policy, and the responses and actions of stakeholders to this policy whether it reached its intended target, and looked for improved methods. The research results showed that the effects and suggestions on the communication with stakeholders, communication platform and channel foundation, international financial database participation, and timely corrections of policy implementation at each stage of formulating XBRL policy. The results of this study would assist the implementation and promotion of XBRL report submission policy, and provided some references for relevant government agencies to implement other policies.
