XBRL产业系统发展研究

发布时间：2018-01-31 22:52

本文关键词： XBRL XBRL发展体系 XBRL产业系统　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：随着信息技术的快速发展和企业经营风险加剧,无论是从企业提高控制经营风险能力的角度,还是从外部投资者、债权人进行投资决策的角度,都要求企业尽可能高效地传递出财务信息。XBRL (eXtensible Business Reporting Language,可扩展业务报告语言)在上述背景下应运而生,它通过特定的词汇和规范来描述财务报告内容和结构,使计算机能够“读懂”财务报告,有效地解决了传统电子财务报告在转换和利用上的低效。近年来,在有关部门的推动下,XBRL技术得到了监管部门、科研院校和企业的高度关注,XBRL在中国的应用也取得了长足进展。然而,值得深思的是,我国XBRL产业系统研究与发展远远滞后于XBRL技术的基础研究与应用发展。杨周南教授在分析国外XBRL技术研发和应用现状的基础上,提出了XBRL发展体系的概念,该体系包括XBRL基础研究系统、应用系统、产业系统三大要素,并指出发展XBRL产业系统为XBRL技术的基础研究与推广应用起保障和支持作用。本文在完善XBRL发展体系的理论基础之上,以XBRL发展体系中的重要组成要素——产业系统作为研究对象展开研究,全文分为三大部分：首先,通过背景分析和文献梳理,揭示了XBRL产业系统中存在的问题和与之相关的理论研究倾向,界定了本文的研究主题。其次,结合XBRL和XBRL发展体系的理论基础,以及XBRL产业系统的基本概念,对XBRL产业系统的基础层进行解析；在对比国外XBRL产业系统现状的基础上,分析评价了我国KBRL产业系统。最后,基于理论和现状分析,总结了XBRL产业系统所面临的主要问题,提出相应的发展策略建议,构建了“政产学研—体化”模式的XBRL产业系统发展模型,并据此模型提出了解决问题的政策建议。本文采用了比较分析法和层次分析法,发现我国XBRL产业系统与国外有很大差距。其发展中遇到的主要问题有：国家缺乏明确的XBRL产业规划和相应的扶植政策与制度建设、XBRL产业结构不完备、多数XBRL企业规模较小,缺乏龙头企业的带动、其产出的XBRL软件产品质量有待加强,同时XBRL产业系统中咨询服务业刚刚起步,不能满足XBRL技术应用的迅猛发展。对此,本文提出了一系列的对策建议,并构建了“政产学研一体化”模式以促进我国XBRL产业系统的发展。
[Abstract]:With the rapid development of information technology and business risk, whether from the enterprise to improve the ability to control the business risk point of view, or from outside investors, creditors investment perspective, require enterprises as efficiently as possible transfer of financial information of.XBRL (eXtensible Business Reporting Language, eXtensible Business Reporting Language) came into being in the background next, it through the specific vocabulary and specification to describe the content and structure of the financial report, so that the computer can "read" the financial report, to effectively solve the traditional electronic financial report in the conversion and utilization efficiency. In recent years, in the promotion of the relevant departments, the XBRL Technology has been highly concerned about the scientific research institutions supervision department. And the enterprise, the application of XBRL in Chinese have also made considerable progress. However, it is worth pondering, China's XBRL industry research and development far The development of basic research and application of XBRL technology is lagging behind.
Professor Yang Zhounan, based on the analysis of foreign XBRL technology development and application status, put forward the concept of the development of XBRL system, the system includes the application of XBRL based on system, system, industrial system of the three elements, and pointed out that the development of XBRL industry system foundation for research and application of XBRL technology to protect and support on the basis. A theoretical basis for improving XBRL system development, with important elements in the development of XBRL system in the industrial system as the research object, the paper is divided into three parts:
First of all, through background analysis and literature review, the problems and related theoretical research tendencies in XBRL industry system are revealed, and the research topics of this paper are defined.
Secondly, combined with the theoretical foundation of XBRL and XBRL development system and the basic concept of XBRL industry system, we analyze the basic level of XBRL industry system. Based on the comparison of the current situation of foreign XBRL industry system, we analyze and evaluate the KBRL industry system in China.
Finally, based on the analysis of the theory and the status quo, the main problems faced by XBRL industry system are summarized, and the corresponding development strategies and suggestions are put forward. A XBRL industry system development model of "politics, industry, University and research" is constructed, and the policy recommendations for solving the problem are put forward based on this model.
This paper uses comparative analysis method and analytic hierarchy process, found that there is a big gap between the XBRL industry in China and abroad. The system main problems encountered in the development of the XBRL industry: countries lack a clear plan and corresponding policies and system construction of XBRL, the industrial structure is not complete, more than XBRL number of small-scale enterprises, the lack of leading enterprises the drive, its output of XBRL software product quality needs to be strengthened, at the same time consulting service industry system in XBRL industry has just started, can not meet the rapid development of the application of XBRL technology. In this regard, this paper puts forward a series of countermeasures, and construct the "political integration" mode to promote the development of China's XBRL industry system.

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F232

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