建设银行XBRL网络财务报告应用研究

发布时间：2018-02-04 08:12

本文关键词： XBRL网络财务报告建设银行应用实施　出处：《哈尔滨商业大学》2017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)近年来在财务信息的处理上得到了广泛的应用,它改变了企业原有的财务报告方式,通过计算机系统识别和处理企业数据,对企业的财务信息进行有效的加工和利用。企业财务部门可以利用XBRL系统存储企业数据,及时且准确的传递财务信息,同时可以利用XBRL系统对企业进行内部管理,在同行业间进行比较,为企业的决策提供借鉴。近年来我国一直在鼓励和推广XBRL系统在银行业的应用,财政部在通用分类标准的基础上依据企业会计准则和银行财务报告的特性,制定了银行业XBRL通用分类标准并组织银行业等金融机构的实施,由于银行业是一个高风险,与社会经济和金融稳定都相关的重要行业,所以实施银行业XBRL通用分类标准,能够加快银行业会计信息化的规范性建设,提高银行业会计监管水平,降低内控风险,在银行业的推广为XBRL在我国企业的全面发展提供了重要的理论意义和现实意义。论文主要研究了 XBRL在银行业中的实施情况,以建设银行为研究对象,介绍了建行应用XBRL技术的过程,以提出问题、分析问题和解决问题的思路贯穿整篇文章,综合运用了会计学、管理学和经济学等学科的理论基础,采用了规范研究法、理论联系实际法和对比分析法等具体研究方法。首先,先介绍XBRL报告的研究现状、理论基础以及相关理论概念。其次,简介了建设银行XBRL网络报告应用过程中面临的挑战和应用的优势,重点介绍了建行XBRL网络报告应用的具体过程,并且分析了建设银行在实施过程中存在的问题并对原因进行分析。最后,在分析了实施过程中存在的问题及成因的基础上,分别从报送系统、分类标准、软件人才及审计鉴证监管等方面提出对策,从而充分发挥XBRL技术在建设银行中的应用,希望能为其他银行提供借鉴之处,推动XBRL报告在企业中的实施推广。
[Abstract]:Extensible Business Reporting Language. XBRL) has been widely used in the processing of financial information in recent years. It has changed the original financial reporting mode of enterprises and identified and processed enterprise data through computer system. The financial information of the enterprise can be processed and utilized effectively. The financial department of the enterprise can use the XBRL system to store the enterprise data and transfer the financial information timely and accurately. At the same time, XBRL system can be used for internal management of enterprises, in the same industry comparison, to provide reference for the decision-making of enterprises. In recent years, China has been encouraging and promoting the application of XBRL system in the banking industry. Based on the general classification standard, the Ministry of Finance formulates the general classification standard of banking XBRL and organizes the implementation of banking and other financial institutions according to the characteristics of enterprise accounting standards and bank financial reports. Because the banking industry is a high risk, and is related to the social economy and financial stability, so the implementation of the banking XBRL general classification standards, can speed up the standardization of banking accounting information construction. Improve the level of banking accounting supervision and reduce the risk of internal control. The promotion in the banking industry provides important theoretical and practical significance for the overall development of XBRL in China's enterprises. This paper mainly studies the implementation of XBRL in the banking industry. Taking China Construction Bank as the research object, this paper introduces the process of applying XBRL technology to CCB, in order to raise problems, analyze problems and solve problems, it runs through the whole article and makes comprehensive use of accounting. Management and economics and other disciplines of the theoretical basis, the use of normative research method, theory combined with practice and comparative analysis and other specific research methods. First, introduce the research status of XBRL report. The theoretical basis and related theoretical concepts. Secondly, the paper briefly introduces the challenges and advantages in the application of XBRL network report of China Construction Bank. This paper mainly introduces the concrete process of the application of CCB XBRL network report, and analyzes the problems existing in the implementation process of CCB and analyzes the reasons. Based on the analysis of the problems and causes in the process of implementation, the paper puts forward the countermeasures from the aspects of the reporting system, classification standards, software talents and audit verification supervision and so on. In order to give full play to the application of XBRL technology in China Construction Bank, we hope to provide reference for other banks and promote the implementation of XBRL report in enterprises.
【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】：F830.42;F832.33

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