財政部於2006年底建置完成的電子發票整合服務平台，提供不同產業間之買賣雙方一個具有公信力的交易稽核平台。企業在此可利用電子發票向銀行進行貸款，完成融資服務，由於貸款跨越企業與銀行，而各個不同組織間，其流程中會有金、商流共同所需之資訊，但是彼此所需的資訊格式的不同，讓整個流程無法一氣喝成。
本研究提出一個以雲端運算為基礎的服務導向架構電子發票加值平台，透過此平台企業可將原本的發票融資，轉換成利用電子發票進行線上融資，再透過XML-based訊息轉換器將企業端電子發票XML格式轉換為處理帳務之XBRL格式，以及銀行端之金流訊息FXML格式，並利用雲端運算服務作為資料儲存與呈現的基礎，而服務導向架構提供了完成此跨組織金、商流活動所需的平台一個良好架構。
在電子發票加值平台中，處理電子發票加值服務時會運用發票上的金流與商流資訊，基於安全性的考量，所以不能將資料都儲存於雲端運算的資源中，本研究的資料中心利用分散式資料儲存方式，將機密的資料儲存於企業端，減少企業使用服務的疑慮，並透過分散式資料擷取/儲存機制對不同的資料庫存取服務所需之資料，讓企業可以更放心且便利的使用服務。

Ministry of Finance, R.O.C builds a reliable E-Invoice platform in 2006, to provide buyers and sellers a credible audit platform. Through E-Invoice platform, companies could complete loan service. Because loan service crosses the banks and enterprises, they will need the same information in loan process. However the information to each other is different formats, so that the whole process can not complete straight through.
This study proposed a Service-oriented architecture E-Invoice value-added platform which based on cloud computing services. Through this platform, companies can change invoice loan service into E-Invoice on-line loan service. In this platform, they not only can use a XML-based message converter to convert business XML format to financial information XBRL format and cash flow information FXML format but also can use cloud computing services to store and present data. However Service-oriented architecture can provide this cross-organizational activity a suitable architecture.
In E-Invoice value-added platform, E-Invoice on-line loan service will handle the information of cash flow and business flow, but based on security considerations, we can not stored all the data in the cloud. However this study use decentralized data center to store confidential information in the enterprise client to solve this problem and use some mechanism to extract/store data from different data center. Therefore Companies can reduce their concerns of using services and use services conveniently.

1. 中華民國銀行公會，2003，金融XML訊息建置指引-融資篇(Message Implementation Guideline，簡稱融資MIG) Version1.5。
2. 林秀惠，2006，以Web Services為基礎之即時信用交換機制，輔仁大學資訊工程研究所。
3. 吳啟源、盧東華譯，1995，資料庫系統概論第三版，儒林。
4. 周國華，2005，XBRL GL 1.1 Taxonomy解析，from http://www.ais.npic.edu.tw/xbrl/gl/GL%201.1%20anatomy_20050705.pdf，屏東商業技術學院。
5. 范錚強、黃思明、劉一強、示範性計畫辦公室，2005，「經濟部ABCD計畫研究成果彙編」，經濟部技術處。
6. 財政部，2007，電子發票整合服務平台，from http://www.einvoice.nat.gov.tw/wSite/mp.
7. 黃明發，2006，跨組織服務導向架構整合平台之研究，國立政治大學資訊管理研究所。
8. 張詩言，1993，分散處理與分散式資料庫系統，全欣資訊圖書。
9. 黃瀚、黃檜，1996，資料庫寶典，儒林。
10. 楊建民，2006，產業交易金融整合服務科技化金融創新計畫，數位創新實驗室工作報告。
11. 楊建民、蔡鈞華、劉俊宏，2008，雲端運算服務導向架構之研究，第十四屆資訊管理暨實務研討會，中華民國資訊管理學會主辦。
12. 資策會創新應用服務研究所，2007，電子發票傳輸標準建置指引Version2.7。
13. 鍾政義，2004，以服務導向架構銀行徵信及授信作業系統之研究，國立臺北科技大學商業自動化與管理研究所。
14. Aaron Weiss. "Computing in the clouds." NetWorker, Vol. 11, Iss.4 2007, P.16.
15. Anonymous. "XBRL on the move." The Practical Accountant, Vol.34, no.7 2001, P.19.
16. Anonymous. "What A/P pros need to know about XBRL GL." Managing Accounts Payable, Vol.2, no.5 2002, P.14-15.
17. Boss, G., Malladi, P., Quan, D., Legregni, L., & Hall, H.. Cloud Computing. From http://download.boulder.ibm.com/ibmdl/pub/software/dw/wes/hipods/Clo ud_computing_wp_final_8Oct.pdf 2007.
18. Cohen, E.E. "Advances in XBRL--a one-year update." Infotech Update, Vol.10, no.3 2001, P.7-12.
19. Debrecent , R., and G.L. GRAY. The production and use of semantically rich accounting reports on the Internet : XML and XBRL. Accounting Information Systems. 2(1), 2001, P.47-74.
20. Graziano, C. "XBRL: Streamlining financial reporting." Financial Executive, Vol.18, no.8 2002, P.52-54.
21. Hannon, N. "Web services and XBRL." Strategic Finance, Vol.83, no.6 2001, P.59-60.
22. Hannon, N. "XBRL academic competition for 2001-2001 dates announced." Strategic Finance, Vol.83, no.3 2001, P.69-70.
23. Hannon, N. "XBRL: Not just for financial statements anymore." Strategic Finance, Vol.83, no.4 2001, P.65-66.
24. Huhns, M. N., Singh, M, P, "Service-Oriented Computing: Key Concepts and Principles", IEEE Internet Computing 2005.
25. Jesse J. G. Ajax: A New Approach to Web Applications From http://www.adaptivepath.com/ideas/essays/archives/000385.php 2005.
26. McCausland, R. "XBRL: More than just talk." Accounting Technology, Vol.17, No.6 2001, P.26-31.
27. M.Tamer Õzsu, Patrick Valduriez. "Principles of Distributed Database Systems", Prentice Hall, 1999.
28. Norbert Bieberstein, Sanjay Bose, Marc Fiammante, Keith Jones, Rawn Shah,2005,” Service-Oriented Architecture Compass: Business Value, Planning, and Enterprise Roadmap”, IBM Press Publishing
29. OASIS, XBRL.org Releases XBRL for General Ledger and W3C XML Schema Version of Financial Statements Specification, From http://xml.coverpages.org/ni2001-06-21-b.htm 2001.
30. Stamford. Gartner Says Cloud Computing Will Be as Influential as E-business. From http://www.gartner.com/it/page.jsp?id=707508 2008.
31. Stephen Mohr, "Designing Distributed Applications", Wrox Press, 1999.
32. Steve Mansfield-Devine. "Danger in the clouds." Network Security, Vol. 2008, Iss.12 2008, P.9.
33. William J. Pardi, XML in Action Web Technology, Microsoft Press, 1999.
34. XBRR.ORG. "XBRL.Org Releases software format for public." Corporate EFT Report, Vol.11, no.12 2001, P.1
35. XBRL ORG, XBRL General Ledger, from http://docs.hr-xml.org/ 20010419/XBRL-GeneralLedger-Summary.pdf 2001.