XBRL分类标准编辑系统设计与实现

发布时间：2018-01-21 15:01

本文关键词： XBRL 通用分类标准编辑软件软件工程　出处：《中国科学院大学（工程管理与信息技术学院）》2014年硕士论文　论文类型：学位论文

【摘要】：可扩展商业报告语言(eXtensible Business Reporting Language, XBRL)在全球范围内已广泛开始应用,我国早在2003年就开始XBRL的研究,并于2010年正式发布企业会计准则通用分类标准。但XBRL在我国的应用过程中,均普遍使用国外的软件进行编辑。随着XBRL应用的逐步开展,国外软件不能完全适应国内应用场景,并已影响XBRL的推广及应用,研究并开发一套适用于国内分类标准编辑及管理的、具有自主知识产权的分类标准编辑软件系统已十分紧迫和必要。本文对XBRL的核心技术规范及其一致性套件进行研究,提出了一种XBRL解析的新技术；并结合我国通用分类标准的特点,设计开发了一套分类标准编辑系统。本文的主要创新性工作如下： (1)对XBRL2.1、Dimensions1.0、Formula1.0等技术规范及相关一致性套件进行解析,并对业务规则进行了分析,提出了一套分类标准解析编辑的新技术； (2)结合通用分类标准的特点,从功能及性能方面对通用分类标准编辑系统进行需求分析和软件架构设计； (3)文中应用本文提出的解析技术,设计开发了一套通用分类标准编辑系统。文中详细说明编辑系统的实施环境,介绍了通用分类标准编辑系统的使用流程,并对系统中的分类标准文件编辑、元素编辑及关系编辑等功能进行了测试和验证。本文提出的XBRL分类标准的解析技术,设计开发的XBEL分类标准的编辑软件系统,对XBRL及通用分类标准在国内的规范应用起到了良好的促进作用。
[Abstract]:Extensible Business Reporting language (XBRL) has been widely used all over the world. China began the research of XBRL in 2003 and officially issued the general classification standard of enterprise accounting standards in 2010. But the application of XBRL in our country. With the gradual development of XBRL application, foreign software can not fully adapt to domestic application scenarios, and has affected the promotion and application of XBRL. It is very urgent and necessary to study and develop a software system of classification standard editing which is suitable for domestic classification standard editing and management and has its own intellectual property rights. In this paper, the core technical specification and its conformance suite of XBRL are studied, and a new technology of XBRL parsing is proposed. According to the characteristics of general classification standards in China, a classification standard editing system is designed and developed. The main innovative work of this paper is as follows: The technical specifications such as XBRL 2.1 Dimensions 1.0 forma 1.0 and related conformance suites are analyzed and the business rules are analyzed. A set of new techniques for classification standard analysis and editing are proposed. 2) according to the characteristics of the general classification standard, the requirement analysis and software architecture design of the general classification standard editing system are carried out from the aspects of function and performance; In this paper, a set of general classification standard editing system is designed and developed by using the analytical technology proposed in this paper, and the implementation environment of the editing system is described in detail. This paper introduces the usage flow of the general classification standard editing system, and tests and verifies the functions of the classification standard file editing, element editing and relationship editing in the system. This paper puts forward the analytical technology of XBRL classification standard, and designs and develops the editing software system of XBEL classification standard. It has played a good role in promoting the application of XBRL and general classification standards in China.
【学位授予单位】：中国科学院大学（工程管理与信息技术学院）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52

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