基于可扩展商业报告语言的会计信息披露研究

发布时间：2018-02-16 02:25

本文关键词： 会计信息披露 XBRL 事项会计 SAAS　出处：《沈阳大学》2013年硕士论文　论文类型：学位论文

【摘要】：目前，会计信息披露领域正在面临着一次新的变革——以信息技术跨越式发展为契机的、从技术手段到理论基础的变革。特别是网络技术环境的成熟，会计披露早已从纸张披露为主过渡到以网络财务报告为主体的新阶段。但这仅仅是开始，可扩展商业报告语言的出现，孕育着信息披露系统整个重新构建的萌芽，以实时披露代替定期报告，以个性化定制报告代替通用型信息披露，以多维数据代替单一的财务数据披露。这是信息技术惠及会计信息化的后果，也是所有者与经营者、监管者与被监管者博弈的必然。可扩展商业报告语言(XBRL)是一种基于XML语言的新型商业数据交换语言。与传统财务报告相比，它具有通用性和可扩展性两个重要优势：首先它可以在所有的软件和硬件平台运行，数据易于交换和定位，可以实现跨平台的一次输入，重复使用；其次，用户可以轻松的增加或者修改XML标签，对XBRL语言进行扩充，以实现对报告描述内容的扩展。XBRL在功能上完全可以满足现有财务信息报告对数据交换的要求，我们甚至可以认为，现有的会计信息披露框架限制了XBRL对非财务信息的披露，以及实时披露的实现。本文从如何完善XBRL披露系统为出发点，认为一个完整的披露模式，应当包含从信息输入到信息输出一系列的问题。首先，信息披露不仅仅要从输出端考虑，更要从信息的输入端寻找根源问题。价值法会计采用非黑即白的信息模式，，只记录可以在财务报表上反应的价值信息，而忽略了其他信息。这种方法由于充斥太多的人为判断加工，不利于信息使用者还原企业真实财务信息，不能为信息的输出端提供必要的信息源。而事项法会计认为要以事项特征为记录中心，并直接向信息使用者披露事项特征，由信息使用者自行判断汇总并创建自己需要的个性化财务报告，能够为XBRL提供更加完善的信息源。其次，在输出端使用XBRL披露大量数据，信息使用者将陷入数据的汪洋当中，没有专门定制化的数据分析软件就不能对海量的数据进行分析规整。同时企业也将面临实时披露信息的数据库和服务器的成本，政府和XBRL组织要对XBRL实行情况进行规范和监管。种种情况表明，建立一个云端的数据库和软件定制平台，有利于XBRL输出端的有效使用。根据以上原因，本文最终建立一个以XBRL技术为基础的会计信息披露新模式：1.利用REA模型构建事项的特征数据；2.以XBRL GL来标记描述这些特征数据；3.企业将数据传输到云端；4.将XBRL GL数据转换为XBRL FR通用财务报告或者用户直接读取XBRL GL数据进行分析。本文最后部分是对我国实行XBRL可能遇到的问题以及解决方案，以及未来可能的研究方向。希望能为XBRL在我国的发展提供一点思路。
[Abstract]:At present, the field of accounting information disclosure is facing a new change--taking the leapfrog development of information technology as an opportunity, from the technological means to the theoretical basis, especially the maturity of the network technology environment. Accounting disclosure has long passed from paper disclosure to a new stage in which the network financial report is the main body. But this is only the beginning, the appearance of extensible business report language, and the germination of the whole reconstruction of information disclosure system. Replacing periodic reports with real-time disclosure, replacing general information disclosure with customized reports, and replacing single financial data disclosure with multidimensional data. This is the result of information technology benefiting accounting information, and it is also the owner and operator. The necessity of the game between the regulators and the supervisors. Extensible Business reporting language (XBRL) is a new business data exchange language based on XML. It has two important advantages of generality and extensibility: first, it can run on all software and hardware platforms, the data can be easily exchanged and located, and it can be input and reused across platforms. Users can easily add or modify XML tags and extend the XBRL language to achieve an extension of the description of the report. XBRL can fully meet the data exchange requirements of existing financial information reports. The existing accounting information disclosure framework restricts XBRL's disclosure of non-financial information and the realization of real-time disclosure. From the point of view of how to perfect the XBRL disclosure system, this paper holds that a complete disclosure model should include a series of problems from the input of information to the output of information. First, information disclosure should not only be considered from the output side. It is also necessary to look for the source of the problem from the input side of the information. Value accounting adopts a black or white information model, which records only the value information that can be reflected on the financial statements. This method is too full of artificial judgment processing, which is not conducive to information users to restore the true financial information of the enterprise. It is not possible to provide the necessary information source for the output end of the information. However, the accounting method of the event method considers that the event characteristics should be recorded at the center of the record and disclose the event characteristics directly to the users of the information. The information users themselves judge and summarize and create their own personalized financial reports, which can provide a more perfect information source for the XBRL. Secondly, using XBRL to disclose a large amount of data at the output end, the information users will fall into the Wang Yang of the data. Companies will also face the cost of databases and servers that disclose information in real time without specialized data analysis software that can analyze massive amounts of data. The government and XBRL organizations should standardize and supervise the implementation of XBRL. All kinds of cases show that establishing a cloud database and software customization platform is beneficial to the effective use of XBRL output. For these reasons, This paper finally establishes a new accounting information disclosure model based on XBRL technology: 1. Using the REA model to construct the characteristic data of items 2. Using XBRL GL to mark and describe these feature data. 3. The enterprise will transfer the data to the cloud. 4. The XBRL GL will be transferred to the cloud. Data is converted to XBRL FR general financial report or the user directly reads XBRL GL data for analysis. The last part of this paper is the possible problems and solutions to implement XBRL in our country. Hope to provide some ideas for the development of XBRL in China.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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