由於XBRL組織的積極推廣，目前XBRL的使用已擴展至其它不同的領域，除了財務報表之編製與傳遞外，目前還可應用在報稅單、主管機關要求的報表、會計與管理報表之編製與傳遞及會計文獻與相關法令之保存與傳遞上。近來，銀行更進一步地利用XBRL 來傳遞顧客的貸款資訊，並準備將其應用於信用資訊的傳遞、交換與分析。因此，只要涉及企業資訊內容，預期XBRL 將能在各個產業發揮其傳遞企業資訊的威力。

XBRL 使用於企業資訊的傳遞與交換的優勢使其逐漸廣受注意並迅速發展。然而，運用XBRL 作為傳遞企業資訊的過程並未有一套明確的架構。目前XBRL 的各項應用皆為水平獨立的，所以出現了整合上的問題。因此，本研究以UMM (UN/CEFACT Modeling Methodology)方法論中所提出的metamodel 檢視企業報導流程(Business Reporting Process)，提出分析企業報導流程的程序並根據所提出的程序建構出一套企業報導流程架構，此架構運用XLink 連結庫技術及Web Service 技術來達成整合之目的。本研究期望所提出的分析程序能將企業資訊報導這樣的問題領域意涵確實表達出來，並期望所提供之報導架構能作為XBRL 應用發展者的一個藍本：對於企業資訊提供者，協助其能有效率且正確地產生並傳遞使用者所需之資訊；對於企業資訊使用者，協助其能有效率且正確地取得並分析資訊。更重要的是，希冀此運用XLink 連結庫技術將並以服務導向架構為基礎之企業報導流程架構，能促使各項XBRL 應用發展之整合。

Because XBRL(eXtensible Business Reporting Language) is continually popularized by the XBRL organization, the current use of XBRL has already spread to other different kinds of domains. Except the editing and sending of financial statements, XBRL can be applied to tax reports, regulatory reports, the editing and sending of accounting and
management reports, and the reserve and sending of accounting documents and relative enactments. Recently, banks use XBRL further to send customers’ loan information, and prepare to apply it to the sending, exchange and analysis of credit information. Therefore, when business information is involved, we expect that XBRL will bring its power into full play.

XBRL is gradually valued highly and developed quickly because of its advantages of information sending and exchange. However, we don’t have a definite standard when we use XBRL to send business information. Currently, every XBRL application is horizontal independently, so it comes to the integrated problem. Therefore, this study examines
business reporting process with the metamodel provided by UMM(UN/CEFACT Modeling Methodology), provides the procedures to analyze business reporting process, and establishes a business reporting process architecture. This architecture achieve the goal of integration by using the technology of XLink Linkbase and Web Service. Our study expect that the procedures of analyzing business reporting process we provide will totally picture the meaning of the problem domain, such as business reporting. Besides, we also expect
the reporting architecture we provide can be a model for XBRL application developers: for
business information providers, it can help them to produce and send the information users need efficiently and correctly; for business information users, it can help them to get and analyze information efficiently and correctly. More importantly, we expect that the business reporting process architecture with XLink Linkbase technology, which based on the service oriented architecture, can promote the integration of each XBRL application.

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