XBRL在M公司财务报告中的应用研究

发布时间：2018-04-12 20:22

本文选题：XBRL + 财务报告　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：进入二十一世纪,伴随着互联网技术日新月异的发展,信息技术已经开始全方位的影响社会经济了,尤其在提高企业的经营效率方面,信息化和现代化的企业生产管理效果显著。作为企业管理的核心,财务管理信息化是全面建设企业信息化的第一步,其信息化水平对于企业竞争力的影响比较重大。但是当前大多数企业的财务管理平台,暂时还没有统一的信息共享平台,在企业与企业之间,企业与行政部门之间还不能实现既方便又快捷的信息转化和共享,同时很难一次性编制出满足不同的信息使用者需要的,有针对的财务报告。这样不便于信息使用者进行信息挖掘和分析,同时也会增加数据错误产生的风险。XBRL(即可扩展商业报告语言,eXtensible Business Reporting Language)的诞生,极大的改善了这些问题。在一个标准化平台中,XBRL由于其基于XML语言所特有的标记性,可以满足不同信息使用者各种个性化需求,按照各种不同的条件生成对应财务文件。利用这一特性,就可以只编辑一次财务报表,其他信息使用者根据自身需求生成不同的财务报表,以通用的财务报表的形式实现财务数据的报告、分析、提取。真正做到了信息传递的准确性和高效性。但我国刚开始应用XBRL财务报告不久,远远的晚于国外,技术和理论方面都比较欠缺,在推广和使用中必然会遇到很多困难。正因为如此,只有在使用过程中不断发现并解决产生的问题,才能让XBRL有进一步的发展。以XBRL在M股份有限公司(以下简称M公司)中的应用现状为例,对XBRL实施过程中产生的问题提出建议。按照相关理论应用与实际案例,在掌握M公司相关资料的情况下,通过文字与图表相结合的方式,直观展示M公司在应用XBRL财务报告的现状,并通过针对应用中存在的主要问题及原因,提出合理的建议和措施。研究目的是结合XBRL相关理论,针对所掌握的M公司应用XBRL财务报告现状进行深入剖析,为企业存在的问题提供比较合理的建议。
[Abstract]:In the 21 century, with the rapid development of Internet technology, information technology has begun to affect the social economy in all directions, especially in improving the business efficiency of enterprises.Informationization and modern enterprise production management effect is remarkable.As the core of enterprise management, financial management informatization is the first step in the overall construction of enterprise informatization, and its informatization level has a significant impact on the competitiveness of enterprises.However, at present, most enterprises' financial management platforms do not have a unified information sharing platform for the time being. Between enterprises and enterprises, and between enterprises and administrative departments, it is not possible to realize the convenient and fast information conversion and sharing.At the same time, it is difficult to produce a one-off to meet the needs of different information users, targeted financial reports.It is not convenient for information users to mine and analyze information, and it will also increase the risk of data error. XBRL (extensible Business Reporting language) has greatly improved these problems.In a standardized platform, XBRL can meet the individual needs of different information users and generate corresponding financial documents according to different conditions because of its unique tagging ability based on XML language.With this feature, financial statements can be edited only once, and other information users can generate different financial statements according to their own needs, and report, analyze and extract financial data in the form of general financial statements.The accuracy and efficiency of information transmission are really achieved.However, our country has just started to use XBRL financial report, far behind the foreign countries, technical and theoretical aspects are relatively lacking, in the promotion and use of will inevitably meet a lot of difficulties.Because of this, XBRL can be further developed only when problems are discovered and solved in the process of use.Taking the application of XBRL in M Co., Ltd. (M Company for short) as an example, this paper puts forward some suggestions on the problems arising from the implementation of XBRL.According to the relevant theory application and practical cases, under the condition of mastering the relevant information of M Company, through the combination of text and chart, the paper shows the current situation of M Company's application of XBRL financial report directly.According to the main problems and reasons in application, some reasonable suggestions and measures are put forward.The purpose of this study is to analyze the current situation of M Company's application of XBRL financial report based on the theory of XBRL, and to provide reasonable suggestions for the problems existing in the enterprise.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F425;F406.7

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