XBRL分类标准扩展研究

发布时间：2018-04-18 18:27

本文选题：XBRL + 分类标准　；参考：《长沙理工大学》2014年硕士论文

【摘要】：随着XBRL技术在我国使用和推广的背景下,分类标准作为其最重要的组成部分,对XBRL分类标准的研究显得尤为重要。2010年10月,我国财政部发布了《企业会计准则通用分类标准》,以改进财务报告的编报和使用。然而,通用分类标准是否能够满足企业自愿性信息披露的要求?通用分类标准是否有必要进行扩展?企业分类标准扩展会受哪些因素的影响?本文基于分类标准及其扩展方法的理论基础,采用实证研究和规范研究相结合的方法,对通用分类标准的效率进行评价,对影响通用分类标准扩展的因素进行了研究,进而提出了通用分类标准的扩展建议。为财政部XBRL通用分类标准的扩展提供了依据,为相关理论研究提供了理论基础。本文的主要结论如下：(1)通用分类标准在企业财务信息披露中复用率较低,通用分类标准效率有待提高,需要对通用分类标准进行扩展。本文将上市公司披露的财务信息元素与通用分类标准元素进行比对,统计结果显示,所有样本企业通用分类标准元素复用率均值仅达到40.13%,通用分类标准还有较大扩展空间。(2)2011年,我国印发了石油和天然气行业扩展分类标准,本文以该扩展分类标准元素清单对照通用分类标准元素清单得到新增元素表,并从完整性、准确性、可比性三个方面论述分类标准扩展将提高企业信息披露质量。而从说明分类标准需要扩展。(3)实证研究中,本文假定了8个对扩展元素总数影响较大的因素,用多元线性回归进行检验。检验结果表明：在影响企业分类标准扩展因素中,是否垄断行业、管理层控股度、股权集中度、资产总额、净资产收益率和营业收入增长率对分类标准扩展元素总数均有显著影响。(4)为推进我国XBRL分类标准的扩展及应用,采取以下措施：制定高质量的通用分类标准,增强通用分类标准的完整性和准确性；制定并完善行业扩展标准,提高XBRL分类标准质量；提高XBRL供应链人员的XBRL水平,提高通用分类标准教育水平。
[Abstract]:With the application and popularization of XBRL technology in our country, the research of XBRL classification standard, as the most important part of it, is very important. In October, 2010, it is very important to study the classification standard of XBRL.The Ministry of Finance of China has issued the General Classification Standard of Enterprise Accounting Standards to improve the preparation and use of financial reports.However, can the generic classification standards meet the requirements of voluntary disclosure of information by enterprises?Is there a need for an extension of the generic classification criteria?What factors will affect the expansion of enterprise classification standards?Based on the theoretical basis of classification standard and its extension method, this paper uses the method of combining empirical research and normative research to evaluate the efficiency of general classification standard, and studies the factors that affect the expansion of general classification standard.Furthermore, an extension of the general classification standard is proposed.It provides the basis for the extension of the XBRL general classification standard of the Ministry of Finance, and provides the theoretical basis for the relevant theoretical research.The main conclusions of this paper are as follows: (1) General classification standards have low reuse rate in financial information disclosure, and the efficiency of general classification standards needs to be improved, so it is necessary to expand the general classification standards.In this paper, the financial information elements disclosed by listed companies are compared with the common classification standard elements. The statistical results show that the average reuse rate of the common classification standard elements of all sample enterprises is only 40.13, and the general classification standard still has a large expansion space in 2011.The extended classification standard for oil and gas industry has been issued and issued in China. In this paper, the extended classification standard element list is used to obtain the new element table against the general classification standard element list, and from the completeness, accuracy, and accuracy,Three aspects of comparability discuss that the expansion of classification standards will improve the quality of enterprise information disclosure.In the empirical study, which shows that the classification criteria need to be extended, this paper assumes eight factors that have a great influence on the total number of extended elements, and tests them with multiple linear regression.The results show that: among the factors affecting the expansion of enterprise classification criteria, whether the monopoly industry, management holding degree, equity concentration, total assets,In order to promote the expansion and application of XBRL classification standard in China, the following measures are taken: to establish a universal classification standard of high quality,Strengthen the integrity and accuracy of general classification standards, formulate and improve industry expansion standards, improve the quality of XBRL classification standards, improve the XBRL level of XBRL supply chain personnel, improve the education level of generic classification standards.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275

【相似文献】