多利益主体视角下XBRL通用分类标准实施效应研究

发布时间：2018-03-08 22:18

本文选题：XBRL　切入点：企业通用分类标准　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：XBRL是一种专门用于在网络环境下披露财务报告的计算机语言，它的应用为网络财务报告的发展提供了强有力的技术保障，XBRL财务报告是信息化在会计领域的一场革命，它可以及时、准确、高效和经济的存储、处理财务和商业报告数据。XBRL的应用不仅能够提高分析、编制、保存财务报表的效率，也能够对其他领域产生深远的影响，即财务信息链上的所有参与者都会从中受益，包括企业、投资者、政府部门、证券监管机构、会计师事务所、金融机构等。财政部在2010年颁布了企业通用分类标准，并要求部分上市公司按照通用分类标准编制2010年的财务报告，XBRL分类标准以编制财务报告所依据的会计准则为依据，定义财务报表中的各项元素以及相关附加信息，制定实例报告遵循的语言规范和模式，形成“数出一门，资源共享”的统一监管平台，会涉及各利益关系，本文尝试从财政部、上市公司、投资者、会计师事务所等多个利益主体分析通用分类标准实施的效应。本文共八个部分，第1章为引言，对本文的研究背景、研究目的和意义、国内外研究现状以及研究内容和研究方法、研究创新等进行了介绍；第2章介绍了和研究相关的理论；第3章从财政部视角研究XBRL通用分类标准的实施效果，第4章从通用分类标准的适用性与典型公司推广分析上市公司实施通用分类标准的效应，第5章从信息使用方投资者和会计师事务所研究分类标准的实施对投资和审计方面的影响，第6章将不同的利益主体作为一个有机的整体进行研究实施效果以及原因分析，第7章改进通用分类标准实施效应的建议，第8章研究结论与展望，对本文的一些主要观点进行了总结及展望。从文章结构可以看出本文从财政部、上市公司、投资者和会计师事务所不同的利益主体分析目前分类标准的实施效果，得出财政部在现阶段可能考虑更多的是上市公司的编制与报送问题，对投资者和会计师事务所的需求方面考虑欠缺；上市公司角度通用分类标准的适用性比较低，在编制的过程中成本过高，，在公司内部管理方面也没有发挥作用；投资者和会计师事务所角度通过调研发现现阶段对XBRL还缺乏了解，在分析性软件与直接下载获取信息方面我国XBRL实施配套工程还存在很大的缺陷；本文将不同的利益主体作为一个有机的整体进行考虑，分析不同利益主体会产生不同效果的原因，并进一步提出改善XBRL通用分类实施效应的政策建议。
[Abstract]:XBRL is a computer language specially used to disclose financial report in the network environment. Its application provides a powerful technical guarantee for the development of network financial report. XBRL financial report is a revolution of information technology in the accounting field. It can be stored in a timely, accurate, efficient and economical manner. The application of processing financial and business report data. XBRL can not only improve the efficiency of analysis, preparation and preservation of financial statements, but also have a profound impact on other fields. That is, all participants in the financial information chain will benefit from it, including enterprises, investors, government departments, securities regulators, accounting firms, financial institutions and so on. In 2010, the Ministry of Finance issued the general classification standard for enterprises, and required some listed companies to compile the financial report XBRL classification standard of 2010 in accordance with the general classification standard, which is based on the accounting standards on which the financial report is prepared. Defining the elements in the financial statements and related additional information, formulating the language norms and patterns followed in the example report, forming a unified regulatory platform of "number out one, share resources", will involve various interests. This paper attempts to discuss the relationship from the Ministry of Finance. Listed companies, investors, accounting firms and other stakeholders analyze the effect of general classification standards. The first chapter introduces the research background, research purpose and significance, domestic and foreign research status, research content and research methods, research innovation and so on. Chapter 2 introduces the theory related to the research. Chapter 3 studies the implementation effect of XBRL general classification standard from the perspective of the Ministry of Finance. Chapter 4 analyzes the effect of general classification standards on listed companies from the applicability of general classification standards and the promotion and analysis of typical companies. Chapter 5 studies the impact of classification standards on investment and auditing from investors and accounting firms. Chapter 6 analyzes the effect of different stakeholders as an organic whole. Chapter 7 proposes to improve the implementation effect of general classification standards, and chapter 8 studies the conclusions and prospects, and summarizes and prospects some main points of view in this paper. From the structure of the article, we can see that this paper analyzes the effect of the current classification standard from the different stakeholders of the Ministry of Finance, listed companies, investors and accounting firms. It is concluded that at this stage, the Ministry of Finance may consider more problems of the preparation and reporting of listed companies, and lack of consideration of the needs of investors and accounting firms; the applicability of the general classification criteria for listed companies is relatively low. In the process of compiling, the cost is too high, and it has not played a role in the internal management of the company. Through research, investors and accounting firms have found that there is still a lack of understanding of XBRL at this stage. In the aspect of analyzing software and directly downloading and obtaining information, there are still many defects in the implementation of XBRL supporting project in our country, and the different stakeholders are considered as an organic whole in this paper. This paper analyzes the reasons why different stakeholders will have different effects, and puts forward some policy suggestions to improve the implementation effect of general classification of XBRL.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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