上市银行XBRL财务报告现状及存在的问题

发布时间：2018-05-01 15:05

本文选题：上市银行 + XBRL报告　；参考：《证券市场导报》2011年06期

【摘要】：信息质量可靠是XBRL财务报告发展的根本动力。XBRL报告已在我国上市公司全面实施,因此需要对XBRL报告信息披露现状进行分析评价。本文通过对上海证券交易所上市银行XBRL报告与PDF报告的比较发现,XBRL报告存在报表项目漏报、报表项目错报、报表项目顺序排列错误、金额错报和漏报、金额符号错误、合计金额错误等六种问题。进而,就如何解决XBRL报告问题本文提出了一些建议,主要包括:改进XBRL报告报送系统、进一步推广应用XBRL分类标准、加强上市公司XBRL应用能力的培训、实现会计信息系统与XBRL的有效链接,同时还需要发展XBRL鉴证业务以进一步确保XBRL报告的可靠性。
[Abstract]:The reliability of information quality is the fundamental driving force of the development of XBRL financial reports. XBRL report has been fully implemented in listed companies in China. Therefore, it is necessary to analyze and evaluate the current situation of information disclosure of XBRL reports. Through the comparison between XBRL report and PDF report of listed bank in Shanghai Stock Exchange, it is found that there are understatement of report items, misstatement of report items, incorrect order of items in statements, misstatement and omission of amount, error of amount symbol, etc. Total amount of error and other six kinds of problems. Then, this paper puts forward some suggestions on how to solve the problem of XBRL reporting, including improving the XBRL report reporting system, further popularizing and applying the XBRL classification standard, and strengthening the training of XBRL application ability of listed companies. It is also necessary to develop the XBRL authentication business to ensure the reliability of the XBRL report.
【作者单位】：上海立信会计学院会计与财务学院;
【基金】：上海市教育委员会重点学科建设项目(J51701);上海市教育委员会科研创新项目(09YS432) 上海立信会计学院立信会计研究院项目(D07KJYJ11)
【分类号】：F231.5;F832.33

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