基于XBRL的网络财务报告的应用效果评价研究

发布时间：2018-01-01 04:27

本文关键词：基于XBRL的网络财务报告的应用效果评价研究　出处：《河南理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的迅速发展，人们对财务信息的需求更加强烈，传统的网络财务报告所提供的信息已经不能满足使用者的需求。不同的会计信息使用者由于需求不同，其所需要的财务信息也不相同。然而，目前的财务报告将不同信息使用者的需求统一化，使得其无法满足人们对会计信息多样化的要求，从而制约了会计在经济发展中的作用。可扩展商业报告语言（XBRL）的出现，实现了网络财务报告的标准化和多样性，使得财务报告信息能够迅速准确地获取、交换和分析。随着人们对XBRL认识的不断深化，XBRL的技术也在不断成熟，XBRL在世界各国都得到了积极的推广和应用。然而XBRL网络财务报告在企业中的应用效果如何，企业对于XBRL的应用效果是否满意，目前还很少有人去专门调查研究。因此，构建基于XBRL的网络财务报告的应用效果评价模型，研究评价该网络财务报告的应用效果，对于我国企业有很强的实际意义。如果XBRL实施效果好，就可以极大地提高企业的应用积极性。本文通过研究国内外的相关文献，对XBRL网络财务报告在我国企业中的应用效果评价进行研究。首先，本文主要对XBRL的国内外研究文献进行综述，阐述了XBRL的概述及构成，介绍了XBRL应用的相关理论基础；其次，本文结合XBRL在我国的应用现状，对其影响因素进行分析，并阐述了XBRL在我国企业中的应用流程，之后对基于XBRL的网络财务报告在企业中的应用效果评价体系进行构建和实证研究；最后，本文对XBRL在我国企业中的推广应用提出策略建议。
[Abstract]:With the rapid development of social economy, people need more and more financial information. The information provided by traditional network financial reports can not meet the needs of users. Different users of accounting information need different financial information because of their different needs. However. The current financial report unifies the needs of different information users, which makes it unable to meet the requirements of the diversification of accounting information. So it restricts the role of accounting in economic development. XBRL (extensible business reporting language) appears, and realizes the standardization and diversity of network financial reports. Financial reporting information can be quickly and accurately access, exchange and analysis. With the deepening of people's understanding of the XBRL technology is also maturing. XBRL has been actively promoted and applied all over the world. However, what is the effect of the application of XBRL network financial report in the enterprise, and whether the enterprise is satisfied with the application effect of XBRL. At present, few people have made a special investigation and research. Therefore, the application effect evaluation model of the network financial report based on XBRL is constructed to study and evaluate the application effect of the network financial report. If the effect of XBRL implementation is good, it can greatly improve the application enthusiasm of enterprises. This paper studies the application of XBRL network financial reports in Chinese enterprises through the study of domestic and foreign related literature. Firstly, this paper mainly summarizes the domestic and foreign research literature of XBRL. This paper expounds the outline and composition of XBRL, and introduces the relevant theoretical basis of XBRL application. Secondly, combined with the application of XBRL in our country, this paper analyzes the influencing factors, and expounds the application process of XBRL in Chinese enterprises. After that, the paper constructs the evaluation system of the application effect of the network financial report based on XBRL in the enterprise and makes an empirical study. Finally, this paper puts forward some suggestions on the promotion and application of XBRL in Chinese enterprises.
【学位授予单位】：河南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234.4;F275

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