隨著資訊科技日新月異，相關的資訊軟硬體不斷更新，企業內部系統因建置時點的不一致，導致組織內的應用系統異質化，引發出企業內部資訊流通之困難。而金融機構、稅務機關或審計人員也因為企業內部會計應用系統缺乏整合，造成電腦悢核困難重重，稽核作業進行緩慢。而分類帳之分類標準（XBRL for General Ledger）的產生，解決了這些困境。因為它承襲XML（eXtensible Markup Language）的特色，能克服企業內部系統整合困難，連結交易系統、外購系統、會計系統和財務報告系統間的斷層，使資料交換更便利。 故本論文以國際標準組織XBRL發佈的XBRL GL為基礎，依據商業司，稅務機關對會計憑證、薪資、營利事業所得稅、營業稅及兩稅合一等需求，增加所規範的會計記錄與憑證，建立出符合臺灣分類帳分類標準，並利用它建立有效的總分類帳及應收帳款明細帳範例文件，證實臺灣分類帳分類標準之可能性。最後再利用它建立一個轉換機制應用系統，提供企業、審計人員、稅務機關或是銀行機構開發類似應用系統之範例。
The problem of accounting data exchange between difference companies is arising because companies adopt different software and computer languages and these software and computer languages are incompatible. XML language is released by W3C in 1998, is an effective tool to facilitate the integration of heterogeneous database. XBRL is an XML-based framework and it is an electronic language for financial reporting. The objective of this research is to employ concepts and technologies about XBRL: to develop XBRL: taxonomy standards for Taiwan’s general ledger. The framework of these taxonomy standards is based on accounting standards and commercial and tax law in Taiwan. Then, this study follows above taxonomy standards to create a prototype general ledger system by using SML language.
