基于XBRL的PDF财务报告信息处理方法及实现研究

发布时间：2017-12-30 23:26

本文关键词：基于XBRL的PDF财务报告信息处理方法及实现研究　出处：《华东师范大学》2013年硕士论文　论文类型：学位论文

更多相关文章： XBRL PDF XML 财务报告 信息处理

【摘要】：信息是有效决策的基础和依据。投资者、债权人、企业管理层、企业员工、税务部门、消费者、供应商、社会公众等众多利益相关者需要有效的信息披露制度来保障和满足自身决策对信息的需求。作为企业会计最终产品的财务报告,可以基本满足各利益相关者的信息需求,在一定程度上缓解了信息不对称。然而随着经济全球化和资本市场国际化、一体化进程的加剧,传统非结构化格式的财务报告由于内含信息不易被计算机有效识别,企业利益相关者不能在这些的财务报告中及时获取有价值信息,越来越不能满足利益相关者对个性化信息的需求。XBRL的产生为这些问题在技术上找到了可行的解决方案。 XBRL给财务报告元素打上标准化的电子标记,从而使由这些元素组成的财务报告转换成计算机可以解读的信息,便于企业利益相关者方便及时的获取、分析和利用。XBRL初步应用彰显出新技术应用于财务领域给人们所带来的便捷,XBRL财务报告替代传统财务报告成为时代发展的必然。然而企业在过去产生了大量以PDF格式为代表的财务报告,这些PDF财务报告所含的信息可以让企业利益相关者更多了解企业发展的历程,为科学决策提供更详尽准确充分的信息支持。如果能将这些PDF财务报告处理成XBRL应用软件可以读取的数据,并将这些数据合并到现有XBRL数据库中,使企业利益相关者可以使用XBRL软件轻易地获取这些财务报告中的信息,将具有非常重要的理论意义和现实意义。本文研究基于XBRL的PDF财务报告信息处理方法,结合XBRL的关键技术,将基于语义的PDF信息处理方法应用于PDF财务报告信息处理,通过设计信息处理平台,通过相应算法与模块实现了从PDF到XBRL的信息转化。论文采用规范研究、设计研究和应用研究相结合的方式,完成了XBRL技术框架下的PDF财务报告语义识别、信息抽取、格式转换及XBRL生成,最终使基于XBRL技术的PDF财务报告信息处理方法的设计得以实现。本研究将为XBRL财务报告体系建设特别是XBRL数据处理技术提供理论基础与实践依据。
[Abstract]:Information is the basis for effective decision-making. Investors, creditors, corporate management, employees, tax authorities, consumers, suppliers. Many stakeholders, such as the public, need an effective information disclosure system to ensure and meet the information needs of their own decision-making. As the final product of enterprise accounting, financial report. Can basically meet the information needs of stakeholders, to some extent alleviate the information asymmetry. However, with the economic globalization and the internationalization of capital markets, the integration process intensified. Because the information contained in the traditional unstructured financial report is not easy to be effectively identified by the computer, the enterprise stakeholders can not obtain valuable information in these financial reports in time. The generation of XBRL, which is unable to meet the needs of stakeholders for personalized information, provides a technically feasible solution to these problems. XBRL marks the financial reporting elements with standardized electronic tags, so that the financial reports made up of these elements can be translated into information that can be interpreted by computer, which is convenient for the enterprise stakeholders to obtain in time. The analysis and use of the initial application of .XBRL highlight the convenience that the new technology has brought to people in the field of finance. It is inevitable to replace the traditional financial report with XBRL financial report. However, a large number of financial reports represented by PDF format have been produced in the past. The information contained in the PDF financial report can help the stakeholders to know more about the development of the enterprise. Provide more detailed and accurate information for scientific decisions. If you can process these PDF financial reports into data that XBRL applications can read. And merge this data into the existing XBRL database, so that enterprise stakeholders can easily access the information in these financial reports using XBRL software. It will have very important theoretical and practical significance. In this paper, the PDF financial report information processing method based on XBRL is studied. Combined with the key technology of XBRL, the semantic PDF information processing method is applied to PDF financial report information processing. Through the design of information processing platform, through the corresponding algorithms and modules to achieve the information conversion from PDF to XBRL. The PDF financial report semantic identification, information extraction, format conversion and XBRL generation are completed under the framework of XBRL technology. Finally, the design of the PDF financial report information processing method based on XBRL technology will be realized. This study will provide the theoretical basis for the construction of XBRL financial report system, especially the XBRL data processing technology. Practical basis.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;G203

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