湖南省轻工盐业集团XBRL的应用研究

发布时间：2018-01-05 17:24

本文关键词：湖南省轻工盐业集团XBRL的应用研究　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：1998年美国注册会计师查尔斯霍夫曼首次提出XBRL（eXtensible BusinessReporting Language），至今已在美国、新加坡、丹麦、韩国、日本、澳大利亚、荷兰、南非等多个国家展开应用。从2000年XBRL引进中国，至2004年上海交易所要求上市公司展开应用，再到2010年财政部制定XBRL技术规范系列国家标准。虽然XBRL在上市公司的强制应用取得一定的效果，但XBRL在非上市公司的应用仍遭遇巨大阻力。随着知识的资本化，企业成本信息从企业性向社会性发展，加之中国现代公司制度的改革，XBRL在非上市公司的应用价值得以逐步突显。XBRL不仅有利于企业解决因不同信息系统数据不兼容形成的信息孤岛问题，还有利于降低企业内部信息系统管理成本，提升企业内部组织沟通效率，更有助于外部监管部门、税务部门、债权人等多方共享企业的信息数据，降低政府的企业社会服务成本。因此，研究非上市大中型企业应用XBRL具有重大的现实意义。文章首先对信息系统、XBRL标准的构成、XBRL在欧美的研究状况和XBRL在我国的研究状况的文献进行了回顾，并在总结XBRL在国内展开应用所存在的问题和缺陷的基础上，以制度经济学、委托代理理论、利益相关者和事项会计理论为指导，进行XBRL在企业实施的动力分析，以信息集成理论来构建XBRL在企业中实施的步骤和方法，以基于XML的信息集成实现体系来构建XBRL信息在企业中的传递模式，以财务信息元素理论为指导来细分企业分类标准。其次，以湖南省轻工盐业集团为试点，以实施XBRL为研究背景，在简单介绍轻工盐业集团历史沿革后，总结XBRL试点实施过程和试点过程中所遇阻力，通过对这些阻力的总结，结合湖南省轻工盐业集团信息系统的现状及存在的问题，对XBRL对企业内部传统信息系统产生的影响进行分析。再次，文章结合试点实施过程中所遇阻力，，以第二章的理论和分析为基础，分析创建XBRL信息系统的实施目标和应具备的功能。以节约交易成本、数据深入挖掘、信息共享和降低沟通成本的功能为基础，设计在轻工盐业集团实施XBRL信息系统的方法和步骤，重点研究设计集团内细分XBRL的分类标准和利用XBRL信息系统整合其他传统信息系统的功能。最后，为保证XBRL在轻工盐业集团内部的应用，根据上述研究，从完善内部组织XBRL应用制度和激励企业员工两个方面提出了相应措施。文章的创新之处在于从理论角度对XBRL在非上市大中型企业实施的动力进行分析，并协助湖南省轻工盐业集团设计了XBRL深入应用到企业内部的实施方法和步骤。
[Abstract]:In 1998 the United States CPA Charles Hoffman first proposed XBRL (eXtensible BusinessReporting Language), has been in the United States, Singapore, Denmark, South Korea, Japan, Australia, Holland, South Africa and other countries. The introduction of Chinese from 2000 XBRL to 2004, the Shanghai Stock Exchange listed company is required to expand the application, and then in 2010 the Ministry of finance to develop national standards XBRL technical specification for series. Although XBRL has certain effect on the mandatory application of the listed company, but the application of XBRL in non-listed company still encounter great resistance. With the knowledge of the capital, the enterprise cost information from the enterprise to the social development, and China modern company system reform, application of XBRL in the non-listed company gradually highlight not only.XBRL for enterprises to solve because of data in different information systems is not compatible with the formation of the information island problem, but also conducive to Reduce the cost of internal management information system of enterprises, enhance the internal organizational communication efficiency, more conducive to the external supervision departments, tax departments, creditors and other parties to share information data of the enterprise, reduce the cost of government social services. It has great practical significance to study the unlisted large and medium-sized enterprises by XBRL.
Firstly, the information system, the structure of XBRL standard, XBRL and XBRL in Europe and the United States in the research status of research situation in Chinese literature were reviewed, and based on summarizing the existing XBRL application problems and defects in China, with institutional economics, principal-agent theory, stakeholder and accounting matters theory, XBRL analysis in power enterprises, with the information integration theory to construct the steps and methods of implementation of XBRL in enterprises, XML information integration system to construct the XBRL model of information transmission in Enterprises Based on the financial information element theory to segment the enterprise classification standard. Secondly, to Hunan province light salt industry group as a pilot, to implement XBRL as the research background, introduces the historical evolution of light salt group, summed up the XBRL pilot process and the implementation of the pilot process the resistance force, the The resistance of the summary, combined with the status quo of light salt group information system of Hunan province and the existing problems, the impact of XBRL on traditional information systems within the enterprise are analyzed. Thirdly, the resistance encountered in combination with the pilot implementation process, based on the theory and analysis of the second chapter is on the basis of the analysis, create the XBRL information system implementation goal and should have function. In order to save transaction costs, in-depth data mining, information sharing and reduce the communication cost function based design, implementation methods and steps of the XBRL information system in light salt group, classification standard of key research group within the subdivision and using XBRL XBRL information system integration of traditional information system. Finally, in order to ensure the application of XBRL in internal light salt group, according to the above research, from the two aspects of the improvement of the internal organization of XBRL application system and motivate employees. The corresponding measures were made.
The innovation of the article is to analyze the power of XBRL in the implementation of non listed large and medium-sized enterprises from a theoretical point of view, and assist Hunan light industry salt group to design the implementation methods and steps of XBRL's in-depth application in the enterprise.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.82;F406.7

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