隨著網際網路的出現，財務報表的形式不限於實體文件，因此電子化財務報表的格式與財務報表資訊取得是值得關注的議題，2019年4月證券交易所強制規範上市櫃公司申報網頁內嵌式XBRL（Inline XBRL，簡稱iXBRL），融合XBRL財務報表資料與HTML網頁標籤技術，能夠在瀏覽器中直接閱讀財務報表，雖然提高財務報表閱讀之可讀性，但在資料取得與運用上仍有不足之處。 為降低財務報表取得之時間與提高財務報表分析資訊之正確性，本篇研究提出以應用程式介面（Application Programming Interface，又稱API）之方式提供財務報表資訊，財務報表API結合API之運作模式及Facebook API之介面，建立一套能夠直接且快速取得大量iXBRL財務資訊內容的API，並針對所有與財務報表API相關的利害關係人，包括證券交易所、上市櫃公司、會計師事務所、一般投資人、資訊中介者（財務資訊網站）、證券分析師/機構投資人及財務學術研究者，站在各個角色的立場分析建立財務報表API對其付出之成本與獲得之效益之影響。;With advances on the internet, financial reports aren’t being physical documents as books. Therefore, the format of electronic financial reports and the way to obtain the financial reports has become an issue that’s worthy of concern. In April 2019, Taiwan Stock Exchange Corporation (TWSE) proposed a regulation which states all of the public company should disclose their financial reports in Inline XBRL (iXBRL). Because iXBRL combines the XBRL of financial reports and the technology of HTML tags, iXBRL can be read by web browsers directly. Although iXBRL the format of financial reports improves readability of electronic financial reports, it’s still inconvenient while obtaining the data of electronic financial report. In order to enhance the accuracy of financial data and efficiency of getting financial data, this study proposes the financial report API (Application Programming Interface). Financial report API is a software intermediary that communicates between TWSE financial report data and financial applications. Financial report API offers a first-hand and timing data to users. This study analyses the benefits and costs of establishing financial report API, which standing in the perspective of TWSE, public companies, CPA firms, investors, data intermediaries (financial website), investment analysts, institutional investors and financial researchers.
