我国上市商业银行XBRL财务报告应用问题探讨

发布时间：2018-02-16 05:37

本文关键词： XBRL技术框架 XBRL财务报告上市商业银行　出处：《江西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：XBRL (eXtensible Business Reporting Language),中文全称是可扩展商业报告语言,它是近些年来不断兴起的一种技术,可以将财务与计算机语言充分结合,发挥最大优势。在财务报告系统中引用XBRL技术后,使得企业对于信息相关的工作效率得到了大幅度提高,同时,也使得其他利益相关者可以高效快捷地获取自己所需的决策有用的信息。在国外,XBRL的应用开展较早,相关成果也较多,而国内随着XBRL应用的逐步开展,相关研究也已经不断发展与进步。目前,XBRL技术在财务报告系统中的应用最为普遍,各行各业也都按照相关政策要求发布XBRL财务报告。其中,银行业作为信息技术应用的领导者,一直关注XBRL技术,重视XBRL技术在财务报告中的应用。本文的思路是提出问题—分析问题—解决问题,主要采用规范性的研究方法。通过分析我国上市商业银行应用XBRL财务报告的基本情况及应用过程中存在的问题和产生问题的原因,提出能解决这些问题的相关思考与建议。希望有助于推动XBRL财务报告在我国银行业的发展,最大限度地发挥其在信息处理上的独特优势。虽然我国已经具备比较成熟的财会软件、ERP软件等管理软件,并且应用的规模也相当大,但目前的实际情况是,这些软件系统缺乏对XBRL功能的支持,所以银行在生成XBRL财务报告时仍需要借助XBRL转换工具。转换过程实际上是一种关系的映射过程,它不需要对现有的管理软件进行过多地改造,但会降低XBRL的使用效率,对XBRL在银行业更深层次和更广范围的应用也产生了阻碍。银行要想提高竞争力,信息技术必不可少,当信息技术与银行管理整合后,便会创造出不可替代的强大力量,彻底改变银行业的竞争局面。在信息化建设方面,我国上市商业银行仍存在着问题,不仅没有统一的信息化建设标准,也没有充分及时地应用管理信息。随着XBRL财务报告的出现,传统网络财务报告的一些劣势,如不能及时、方便地存取信息等问题,可以得到有效地解决,极大地促进了银行的财务监管作用及整合、协同银行的内外系统,使得银行业应用XBRL财务报告的比较优势更加明显。但我国开始应用XBRL财务报告的时间晚于国外,在银行业的应用也刚开展不久,必然会碰到较多的困难。由于XBRL分类标准的制定还不够完善,导致了上市商业银行在应用XBRL财务报告时元素扩展比例相对过高。另外,基于目前的技术水平和XBRL教育的推广程度,XBRL财务报告的应用也缺乏相关工具软件及人才的支持。我国上市商业银行的网络安全措施还不到位,使得XBRL财务报告在应用过程中容易遭受恶意破坏。最后,由于XBRL财务报告的审计业务还未开展,缺乏审计保障使使用者对其信赖度降低。面对XBRL财务报告应用过程中的难题,我国上市商业银行可以采取以下措施解决：通过加强XBRL分类标准理论体系的研究,完善上市商业银行扩展分类标准并注意与国际接轨,达到完善XBRL分类标准体系的目的；积极推广XBRL的教育,促进软件企业的互相合作,开发出通用的XBRL系统软件并培养精通XBRL的人才；通过数字加密、数字签名等技术提高XBRL财务报告系统的安全性；逐步开展上市商业银行XBRL财务报告的审计业务。通过各部门、行业、企业和其他相关人士的共同努力,我们有理由预测XBRL财务报告未来在上市商业银行应用的美好前景,并为其他行业新手提供实践经验。
[Abstract]:Business Reporting Language is an extensible business reporting language . It is a kind of technology that has been rising in recent years . It can combine finance with computer language . This paper puts forward the problem - solving the problem - solving the problem , mainly adopts the normative research method . Through the analysis of the basic situation and the causes of the problems and the problems existing in the application process of the listed commercial banks in China , this paper puts forward some relevant thinking and suggestions which can solve these problems . It is hoped that it will help to promote the development of the financial report in China ' s banking industry and maximize its unique advantages in information processing . Although our country already has relatively mature management software such as finance software , ERP software and so on , and the scale of the application is quite large , the current situation is that these software systems lack the support for the function , so the bank still needs to transform the tool with the aid of xbrl when generating xbrl financial report . The conversion process is actually a relational mapping process , but it does not need to rebuild the existing management software , but it can reduce the use efficiency of xbrl , and also hinder the application of xbrl in the deeper and wider range of banking . It is necessary for banks to improve their competitiveness and information technology . When information technology and bank management are integrated , there is still a problem in China ' s listed commercial banks . However , it is very difficult for China to start the application of the financial reporting period later , and it will encounter more difficulties in the application of the banking industry . In addition , based on the current level of technology and the promotion degree of brl education , the application of xbrl financial reporting lacks the support of relevant tools and talents . In the face of the difficult problems in the application process , the listed commercial banks in China can adopt the following measures to solve the problems : by strengthening the research of the standard theoretical system , perfecting the extension classification standard of the listed commercial banks and paying attention to the aim of perfecting the standard system for the taxonomy ; promoting the mutual cooperation among the software enterprises , and developing the auditing business of the financial reporting system of the listed commercial banks ; and by the joint efforts of the departments , industries , enterprises and other relevant persons , we have the reason to predict the future of the financial reporting for the commercial banks and provide practical experience for the new hands of other industries .

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F232

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