XBRL标准格式财务报告在我国应用研究

发布时间：2018-01-19 06:33

本文关键词： XBRL 信息质量财务报告 XBRL标准　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：摘要：信息处理及互联网技术的发展极大地改变了企业内外部环境,多种文件格式在企业财务报告中被应用,如PDF、HTML、WORD等。这些格式相互不兼容的文件不便于信息使用者按需进行信息提取、数据分析等操作,使得企业已有信息的交换和再利用效率受到影响。企业与监管者以及企业内部的信息流动和处理,已经突显出一定的瓶颈。为此,美国注册会计师协会(AICPA)于1998首先正式提出一种可扩展商业报告语言(eXtensible Business Reporting Language, XBRL),它是一种全球性开放式数据标准格式,通过它可以实现财务和非财务数据及时、准确、高效和经济的存储处理和共享。XBRL分类标准的建设和应用是中国会计信息化建设的重要组成部分,通过推广和应用XBRL技术,可以逐步实现财务信息的标准化,建立或者实现会计信息的提供、获取、传输、存储、交换、分析、比较等共享平台,方便信息使用者有效、快捷地使用,提高信息利用效率,以达到节约社会成本的目标。我国在XBRL研究处于起步和探索阶段,其理论研究和实务应用尚不是很成熟。以此为契机,本文对我国XBRL标准在我国的应用情况进行了研究。本文不仅在理论上从可靠性、相关性、可比性以及可理解性四个质量属性的角度分析了XBRL对会计信息质量的影响,还从监管层、企业层的应用角度分析了XBRL的优势和劣势。结合对某上市企业的案例分析,对比XBRL标准格式财务报告与PDF格式财务报告的质量,对近5年来XBRL标准格式财务报告的质量进行了评分。本文认为XBRL以其独特的优势可以使会计信息质量得到一定的提升,而监管层、企业层都将从XBRL标准格式财务报告的应用中获益。另外,XBRL标准格式财务报告的质量正在逐年提升,且XBRL格式财务报告的披露对PDF格式财务报告的质量提高具有促进作用。但是,从本文对XBRL标准格式财务报告质量研究的结果来看,XBRL格式财务报告与PDF格式财务报告相比,还不够成熟,质量还不够稳定,现阶段还不适宜作为法定财务报告的披露格式。然而,凭借其给数据重用、数据共享、数据分析等方面带来的便利,XBRL有着广阔的发展空间,它将在规范信息披露、企业内部管理等方面发挥其特有的作用。
[Abstract]:Abstract: The development of information processing and Internet technology has greatly changed the internal and external environment of enterprises, and many file formats have been used in enterprise financial reports, such as PDFU HTML. WORD and so on. These formats are not compatible with the file is not convenient for information users on demand for information extraction, data analysis and other operations. The efficiency of exchange and reuse of existing information has been affected. The flow and processing of information between enterprises and regulators, as well as within enterprises, has highlighted some bottlenecks. The American Institute of Certified Public Accountants (AICPA) first formally introduced an extensible business reporting language (. EXtensible Business Reporting Language. XBRL, is a global open data standard format through which financial and non-financial data can be achieved in a timely and accurate manner. The construction and application of efficient and economical storage processing and sharing. XBRL classification standard is an important part of accounting information construction in China, through the promotion and application of XBRL technology. It can gradually realize the standardization of financial information, establish or realize the accounting information providing, obtaining, transmitting, storing, exchanging, analyzing, comparing and other sharing platforms, which is convenient for information users to use effectively and quickly. In order to achieve the goal of saving social cost, the research on XBRL in China is at the beginning and exploring stage, but its theoretical research and practical application are not very mature. Taking this as an opportunity, this paper studies the application of XBRL standards in China, not only in theory, but also in terms of reliability and relevance. Comparability and comprehensibility of the four quality attributes of the analysis of the impact of XBRL on the quality of accounting information, but also from the regulatory level. This paper analyzes the advantages and disadvantages of XBRL from the perspective of enterprise application, and compares the quality of XBRL standard financial report and PDF financial report with a case study of a listed enterprise. The quality of XBRL standard format financial report has been evaluated in the last 5 years. This paper holds that XBRL can improve the quality of accounting information with its unique advantages, while the regulatory level and enterprise level will benefit from the application of XBRL standard format financial report. The quality of XBRL standard format financial report is improving year by year, and the disclosure of XBRL format financial report can promote the quality of PDF format financial report. From the results of the research on the quality of the XBRL standard financial report, it can be seen that the XBRL format financial report is not mature enough and the quality is not stable enough compared with the PDF format financial report. At this stage, it is not suitable to be the disclosure format of statutory financial reports. However, with the convenience of data reuse, data sharing, data analysis and so on, XBRL has a broad development space. It will play its unique role in standardizing information disclosure and internal management of enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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