面向ERP系统的网络财务信息平台的设计与分析

发布时间：2018-05-28 11:38

本文选题：XBRL + ERP　；参考：《福州大学》2014年硕士论文

【摘要】：信息化是当前世界发展的大趋势,企业信息化的出现和进步更加促进了企业各类资源的利用程度,会计信息化也随之发展；在ERP环境下,虽然它将企业的各种资源进行了整合,有效地提高了企业的资源利用率,但企业的资金流、信息流的流通却依然受制于数据的交换困难、信息质量较低以及利用深度不够等问题,其根源就在于计算机不能“读懂”pdf、word、excel和html等格式的财务信息。XBRL (eXtensible Business Reporting Language)是国际上通用的基于XML(eXtensible Markup Language)技术的财务标准,是一种新兴的用于数据处理与交换的标记语言。XBRL技术的出现很好的解决了上述这些问题,它提供了一种统一的数据存储格式,将电子交换商业信息标准化,提供了一种全球认同的财务报告术语以及业务规则的语义,并通过链接库技术建立了财务数据之间的勾稽关系,这使得计算机可以读懂这些关系并自动完成检查,从而大大提高了数据的准确性并节约了人力成本；XBRL还可以借助计算机强大的计算功能实现对财务报告数据的深度分析和利用,将大量的数据转换为决策有用的信息,充分挖掘财务报告数据的价值。而随着ERP应用的逐渐深入,XBRL2.1技术规范的成熟与稳定以及一系列国家标准的相继出台,企业将更加需要一个面向ERP系统的XBRL财务信息平台来为之服务。本论文以ERP系统为基础,针对ERP系统的供应链系统和财务子系统的流程,旨在设计一个面向ERP系统基于XBRL的网络财务信息平台,更加深入运用XBRL内部管理的长处,填补相关研究的空白。具体地,本文主要研究以下几个问题：(1)对现有ERP系统的供应链流程进行研究,并将其融入到信息平台的设计当中,明确怎样基于XBRL实现对企业ERP系统集成信息的利用；(2)对现有的XBRL GL相关理论进行归纳,概括,并将其与XBRL FR进行链接,形成了企业信息流的由内至外的流通,以弥补目前国内对此研究相对较少的情况,为后续研究做好准备,同时探讨如何针对XBRL GL交易明细进行信息平台的设计；(3)对信息平台的原型系统进行了展现。在设计过程中遇到不少技术难题,通过不断深入学习,逐步完成了以上设计,在XBRL应用方面进行了有益的尝试。
[Abstract]:Informatization is the main trend of the development of the world at present. The appearance and progress of enterprise informatization have promoted the utilization of all kinds of resources, and accounting informatization has also developed. In the ERP environment, although it has integrated all kinds of resources of the enterprise, The efficiency of resource utilization has been improved effectively, but the flow of capital and information is still restricted by the difficulty of data exchange, the low quality of information and the lack of depth of utilization, etc. The root cause is that the computer can not "understand" the financial information in such formats as pdfl word Excel and html. XBRL extensible Business Reporting Language) is the international financial standard based on XML(eXtensible Markup language technology. Is a new markup language for data processing and exchange. XBRL technology is a good solution to these problems, it provides a unified data storage format, the electronic exchange of commercial information standardization, Provides a globally recognized semantics for financial reporting terms and business rules, and establishes checking relationships between financial data through link library technology, which allows computers to read these relationships and automatically complete checks. Thus, the accuracy of the data is greatly improved and the labor cost is saved. XBRL can also realize the deep analysis and utilization of the financial report data by means of the powerful computing function of the computer, and convert a large amount of data into useful information for decision making. Fully tap the value of financial reporting data. With the development of ERP application and the maturity and stability of XBRL2.1 technical specification and a series of national standards, enterprises will need a ERP system oriented XBRL financial information platform to serve it. This paper is based on ERP system, aiming at the flow of supply chain system and finance subsystem of ERP system, aiming at designing a network financial information platform based on XBRL for ERP system, and making more use of the advantages of XBRL internal management. Fill in the gaps in related research. Specifically, this paper mainly studies the following several questions: 1) study the supply chain flow of the existing ERP system, and integrate it into the design of the information platform. It is clear how to use the integrated information of enterprise ERP system based on XBRL to sum up and generalize the existing theories of XBRL GL, and link it with XBRL FR to form the flow of enterprise information flow from inside to outside. In order to make up for the relatively few researches in China at present, to prepare for the follow-up research, and to discuss how to design the information platform for XBRL GL transaction details, the prototype system of the information platform is presented. In the process of design, many technical problems have been encountered, and the above design has been completed step by step through continuous in-depth study, and a beneficial attempt has been made in the application of XBRL.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52;F275

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