XBRL在资诚公司企业内部的应用研究

发布时间：2018-01-12 19:34

本文关键词：XBRL在资诚公司企业内部的应用研究　出处：《华中科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：如今，全球许多国家都在应用XBRL进行财务报告的编制和披露，XBRL技术在国外的应用更是有了比较成功的案例。目前国内各企业还主要用XBRL技术来满足监管机构的要求，更多的是格式转换，因为监管机构强制要求企业报送XBRL格式的财务报表，而没有将其在企业内部应用。据笔者了解到，目前国内仅有中国建设银行在探索如何将XBRL与其内部管理系统进行融合。笔者基于以上思路，对台湾资诚企业管理顾问股份有限公司（简称资诚）将XBRL应用于企业内部进行应用分析，以期对中国大陆企业将XBRL技术应用于企业内部起到参考作用。本文首先对XBRL的国内外文献进行了综述；然后对XBRL进行了概述，包括三部分：XBRL的产生和发展、XBRL的技术框架以及XBRL技术的优势与不足；再对XBRL在全球的应用现状进行了深入的分析与探讨，比如澳大利亚、加拿大、荷兰、西班牙、日本、以色列等国；接着采用案例研究的方法，研究了XBRL在资诚企业内部的应用，并举出实例，，分析了XBRL应用的整个流程，即如何首先将已有资料生成XML文档，然后再由XML文档生成XBRL文档，接着将XBRL文档上传到Web网站上，资诚再通过它的资诚研习网站平台将这些实例文档解析为客户所需要的信息，然后进行案例评价；最后得出全文的研究结论并进行研究展望。
[Abstract]:Now, for many countries in the world are in the application of XBRL financial reporting and disclosure, the application of XBRL technology in foreign countries is a relatively successful case. At present, domestic enterprises are using XBRL technology to meet the requirements of the regulatory agencies, more is the format conversion, because regulators require companies submitted in XBRL format the financial statements, but not the application in the enterprise. As far as I know, the only Chinese Construction Bank in exploring how to integrate XBRL and its internal management system. Based on the above ideas, the capital of Taiwan Cheng Enterprise Management Consultants Limited by Share Ltd (hereinafter referred to as true) the application of XBRL in enterprise application to analysis. The Chinese mainland enterprises applying XBRL technology in the enterprise to play a reference role.
Firstly, the XBRL literature review; then provides an overview of XBRL, including three parts: the generation and development of XBRL technology, XBRL framework and XBRL technology advantages and disadvantages; the application situation of XBRL in the world and discusses the in-depth analysis, such as Australia, Canada and Holland. Spain, Japan, Israel and other countries; then uses the method of case study, studies the application of XBRL in internal management and honest enterprise, for example, analysis of the entire process of XBRL application, the existing data is how to generate XML documents, and then by the XML document to generate XBRL document, then XBRL documents will be uploaded to Web on the website, through its capital investment Cheng Cheng learning website platform will be the instance document parsing the information needed for the customer, and then evaluating the case; finally draws conclusions and research Look ahead.

【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F232

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