XBRL环境下财务报告鉴证模式的构建和应用研究

发布时间：2018-03-12 20:03

本文选题：可扩展商业报告语言　切入点：XBRL财务报告　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着信息化和全球化进程的加快，传统财务报告模式已难以适应决策者对信息可靠性、相关性和及时性等的需求，逐渐显现出它的弊端。为了应对传统财务报告模式面临的挑战，XBRL技术应运而生。然而，根据财政部对首批实施通用分类标准企业的XBRL财务报告的信息质量验证结果，这些企业在通用分类标准及其编报规则层面出现了较为集中的错误，影响了使用者对它的信任程度。因而，有必要对XBRL财务报告的鉴证模式进行研究，以提高该报告的信息可靠性，优化使用者的决策信息。并且，开展XBRL财务报告鉴证模式的构建和应用的研究对于规范公司披露、重塑鉴证流程、拓展鉴证理论研究框架和完善鉴证准则具有非常重要的理论意义与现实意义。本文首先阐述了XBRL财务报告鉴证的技术背景和理论基础。然后，从XBRL财务报告元素的角度出发，本文构建了由总体鉴证目标、具体鉴证目标和管理层认定组成的XBRL财务报告的鉴证模式，并设计了该鉴证模式的应用流程，采取了双向追踪法对现有XBRL财务报告进行了鉴证，发现了一些违反上述管理层认定的错误。其中，基本元素标记的缺失是最常出现的错误，其次是金额错误和扩展元素标记缺失的错误，最少发生的是符号反向和元素标记不匹配的错误。通过从不同角度对错误数量进行描述性统计分析，，本文发现上市公司XBRL财务报告的错误数量与公司采用的分类标准具有一定的相关关系。这说明在XBRL财务报告的推进过程中，应当贯彻实施通用分类标准、加快制定行业扩展分类标准和健全编制流程的内部控制。最后结合前文的分析，本文提出了XBRL财务报告鉴证模式在我国应用的政策建议。
[Abstract]:With the acceleration of the process of information and globalization, the traditional financial reporting model has been difficult to meet the needs of decision-makers for information reliability, relevance and timeliness. In order to meet the challenge of the traditional financial reporting model, XBRL technology came into being. However, according to the results of the Ministry of Finance's information quality verification of the first batch of XBRL financial reports of enterprises that implement the general classification standard, At the level of general classification standards and their reporting rules, these enterprises have made more concentrated errors, which have affected the users' trust in them. Therefore, it is necessary to study the authentication mode of XBRL financial reports. In order to improve the information reliability of the report and optimize the decision-making information of the user, the research on the construction and application of the XBRL financial report authentication model can standardize the disclosure of the company and reshape the authentication process. It is of great theoretical and practical significance to expand the research framework of forensic theory and perfect the forensic criterion. This paper first describes the technical background and theoretical basis of XBRL financial report authentication. Then, from the point of view of XBRL financial report elements, this paper constructs the overall verification objectives. The concrete authentication objective and the identification model of XBRL financial report made up of management are designed, and the application flow of this model is designed, and the existing XBRL financial report is authenticated by bidirectional tracing method. Found a number of errors contrary to the above management findings. The missing of the basic element tag is the most common error, followed by the error of the amount of money and the missing of the extended element tag. The least common occurrence is the error of symbol reverse and element tag mismatch. Through descriptive statistical analysis of the number of errors from different angles, This paper finds that there is a certain correlation between the number of errors in XBRL financial reports of listed companies and the classification standards adopted by the companies, which indicates that the general classification standards should be carried out in the process of advancing XBRL financial reports. Finally, based on the analysis above, this paper puts forward some policy suggestions for the application of XBRL financial report authentication model in China.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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