基于XBRL的创业板信息披露模式研究

发布时间：2018-06-02 07:34

本文选题：创业板上市公司 + 信息披露模式　；参考：《兰州商学院》2012年硕士论文

【摘要】：二十一世纪，网络财务报告部分或完全取代纸质财务报告将成为不可逆转的历史潮流。信息使用者能否轻易、及时的获取其所需要的财务信息成了网络财务报告必须解决的技术问题。由于HTML语言的局限性，XML以其良好的可扩展性成为解决诸多问题的有效平台。从1999年开始，美国注册会计师协会AICPA就开始倡导研究和开发基于XML的可扩展商业报告语言XBRL，以解决通过网络进行会计信息的收集、传递、整理、分析等困难。如今，XBRL已经在全世界推广开来。 XBRL技术带来的是一个全新的信息披露模式，这种模式不改变现有会计准则，，只是报告的标准内容归属和再表述的一个平台，它改进了传统财务报告，也使会计信息链上的各方都享受到了信息技术带来的便捷和效益。本文首先对XBRL相关概念、技术框架以及技术优势，创业板信息披露的内容和要求进行了介绍，并对信息披露模式的发展演变、信息披露技术的发展趋势以及现行信息披露模式的缺陷进行了理论分析；然后在此基础上，分析了基于XBRL的信息披露模式在我国创业板的技术、经济、组织管理上的可行性；最后，就如何构建一个针对创业板自身特点的XBRL信息披露模式进行了探讨。该模式在解决了目前PDF财务报告格式无法做到信息的兼容性、交互性、速度性、准确性方面的问题的同时还对XBRL财务报告无法直接呈现非财务信息的不足做出了进一步的改善，使得投资者等各方利益相关者的需求都尽可能的得到满足。当然，该模式的顺利实施需要XBRL分类标准信息元素的进一步完善以及安全的网络实施环境作为前提。相信在政府的推动和在会计理论界与实务界、软件供应商等的共同努力下，创业板XBRL标准财务报告的信息披露模式会使XBRL这种前沿技术在创业板得到深度和广度上的应用，同时，信息披露管制部门也应采取有效的措施来促进网络财务报告的良性循环，从而更好地保护广大中小投资者，促进中国资本市场的健康发展和不断完善。
[Abstract]:In the 21 ~ (th) century, it will become an irreversible historical trend to replace the paper financial report partly or completely. Whether the information users can easily and timely obtain the financial information they need has become a technical problem that must be solved in the network financial report. Due to the limitation of HTML language, XML has become an effective platform for solving many problems due to its good extensibility. Since 1999, the American Institute of Certified Public Accountants (AICPA) has initiated the research and development of XBRL, an extensible business reporting language based on XML, in order to solve the difficulties of collecting, transmitting, organizing and analyzing accounting information through the network. Today, XBRL has been spread all over the world. What XBRL technology brings is a brand new information disclosure model, which does not change the existing accounting standards, but is a platform for the attribution and restatement of the standard content of the report, which improves the traditional financial report. It also makes all parties in the accounting information chain enjoy the convenience and benefits brought by information technology. This paper first introduces the related concepts, technical framework and technical advantages of XBRL, the contents and requirements of gem information disclosure, and the development and evolution of information disclosure mode. The development trend of the information disclosure technology and the defects of the current information disclosure mode are analyzed theoretically, and then the feasibility of the information disclosure mode based on XBRL in the technology, economy, organization and management of China's gem is analyzed. Finally, it discusses how to construct a XBRL information disclosure model based on the characteristics of gem. This model not only solves the problems of compatibility, interactivity, speed and accuracy of the current PDF financial report format, but also makes further improvement on the deficiency that XBRL financial report can not directly present non-financial information. So that investors and other stakeholders need as much as possible to be satisfied. Of course, the successful implementation of the model requires the further improvement of XBRL classification standard information elements and a secure network implementation environment as a prerequisite. I believe that with the promotion of the government, the joint efforts of the accounting theorists and practitioners, and the joint efforts of software suppliers, the gem XBRL standard financial reporting information disclosure model will enable the application of the frontier technology of XBRL in the gem in depth and breadth. At the same time, the regulation department of information disclosure should also take effective measures to promote the virtuous circle of network financial report, so as to better protect the vast number of small and medium-sized investors and promote the healthy development and continuous improvement of China's capital market.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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