基于XBRL的通用分类标准扩展的公司信息披露实务研究

发布时间：2018-01-11 02:02

本文关键词：基于XBRL的通用分类标准扩展的公司信息披露实务研究　出处：《哈尔滨工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：XBRL技术广泛应用于财务信息披露领域，几乎涵盖了财务报告编制的整个链条。通用分类标准在XBRL财务报告中占有举足轻重的地位，是研究XBRL应用的核心点。XBRL财务报告的通用分类标准的质量优劣可能影响公司财务信息披露是否完整有效。本文旨在通过评价通用分类标准的质量水准，在此基础上，继续探索何种因素将影响公司信息披露实务元素的扩展程度，从而为提高信息披露的质量和信息披露的透明度提供参考。文章以通用分类标准元素为依据，将上市公司财务信息披露报告与之一一映射比对，引入绝对数指标和相对数指标对通用分类标准进行完整性和效率性方面的评价。之后对上市公司财务信息披露实务分类标准的扩展程度进行深入分析研究，对其影响因素建立了三个维度，包括董事会机制、公司股权结构以及财务状况。通过筛选对三个影响因素维度进一步细化为独立董事比例、总经理与董事长是否为一人、大股东持股比例、管理层持股比例、公司资产规模、资产负债率以及净资产收益率等7个指标，从而构建出公司信息披露实务扩展程度与7个影响因素的多元线性回归模型。文章选取了房地产行业58个上市公司作为样本，，就2012年PDF年报中披露的元素与财政部制定的企业会计准则通用分类标准进行映射匹配以及实证分析。研究结果发现公司扩展元素绝对数较高，同时通用分类标准效率性较好但完整性欠缺，说明通用分类标准元素仍有待扩展改进。多元线性回归结果表明，XBRL通用分类标准扩展的显著积极影响因素包括公司资产规模以及资产负债率，即公司财务状况对公司信息披露实务分类标准扩展程度的显著积极影响因素。根据实证分析，笔者对XBRL通用分类标准的扩展改进对分类标准的制定部门以及上市公司相关监管部门提出了相关建议。
[Abstract]:XBRL technology is widely used in the field of financial information disclosure, almost covering the entire chain of financial report compilation. General classification standard plays an important role in XBRL financial reporting. It is the core point to study the application of XBRL. The quality of the general classification standard of XBRL financial report may affect the completeness and effectiveness of financial information disclosure. This paper aims to evaluate the quality of the general classification standard. Standard. On this basis, we continue to explore what factors will affect the expansion of practical elements of corporate information disclosure, so as to provide a reference for improving the quality of information disclosure and transparency of information disclosure. Based on the general classification standard elements, this paper compares the financial information disclosure reports of listed companies with them one by one. The absolute index and the relative number index are introduced to evaluate the integrity and efficiency of the general classification standard. Then the extended degree of the practical classification standard of financial information disclosure of listed companies is analyzed and studied in depth. It establishes three dimensions of influencing factors, including board mechanism, corporate equity structure and financial situation. Through screening, the three factors are further refined into the proportion of independent directors. Whether the general manager and the chairman are one person, the proportion of major shareholders, the proportion of management ownership, the size of the company's assets, the ratio of assets to liabilities and the return on net assets, etc. In order to construct a multivariate linear regression model of the expansion of corporate information disclosure practice and 7 factors, the article selects 58 listed companies in the real estate industry as samples. The mapping matching and empirical analysis between the elements disclosed in the PDF annual report in 2012 and the general classification standard of enterprise accounting standards formulated by the Ministry of Finance are carried out. The results show that the absolute number of extended elements is higher, and the efficiency of general classification standard is better, but the integrity is not enough, which indicates that the general classification standard elements still need to be extended and improved. The results of multivariate linear regression show that. Significant positive factors in the expansion of the XBRL generic classification criteria include the size of the company's assets and the ratio of assets to liabilities. That is, the financial situation of the company on the extent of the expansion of the classification of corporate information disclosure practice significantly positive factors. According to empirical analysis. The author puts forward some suggestions on the expansion and improvement of XBRL general classification standard for the establishment of the classification standard and the relevant regulatory departments of listed companies.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F232

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