基于XBRL的网络财务报告应用问题研究

发布时间：2018-03-21 18:10

本文选题：XBRL　切入点：网络财务报告　出处：《山西财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：由于信息技术和网络技术正在不断地进步并运用于财务会计领域，更多的企业开始利用网络财务报告这一新兴的方式来进行财务分析。但是随着财务报告使用者对信息的需求越来越个性化、多样化，传统网络财务报告已很难满足用户的需求，为了解决相应的问题，XBRL应运而生。可扩展商业报告语言(XBRL)是由第二代网络标记语言可扩展标记语言(XML)发展起来的,在XML技术优势的基础上，XBRL以其独有的特色优势将网络财务报告予以标准化、规范化。因此基于XBRL的网络财务报告是网络财务报告发展的必然趋势,也是目前其发展的最高阶段。通过应用XBRL，企业财务报告的存在的许多问题得到了解决，使财务数据交换更加简便，并能够方便快捷地进行财务信息分析，为企业财务提供了更加精确、高效、即时的数据信息，信息的使用者也从中获得了很大的便利。在这样的背景下，本文在参考了国内外大量文献的基础上，，详细论述了以XBRL技术为基础的网络财务报告方面的内容，指出了我国网络财务报告在发展应用过程中存在的问题，并针对其存在的问题提出了相应的改进建议。希望基于XBRL网络财务报告的应用在未来其经济效益和社会价值得到越来越多的体现。
[Abstract]:As information technology and network technology continue to evolve and apply in the field of financial accounting, More and more enterprises begin to use the network financial report as a new way to carry out financial analysis. However, with the more and more individualized and diversified information needs of financial report users, the traditional network financial report has been difficult to meet the needs of users. In order to solve the corresponding problems, XBRL emerged as the times require. The extensible business reporting language (XBRL) was developed by the second generation network markup language (XML). Based on the advantages of XML technology, XBRL standardizes and standardizes the network financial report with its unique advantages. Therefore, the network financial report based on XBRL is the inevitable trend of the development of the network financial report. It is also the highest stage of its development. Through the application of XBRL, many problems in the financial reporting of enterprises have been solved, which makes the exchange of financial data more convenient and convenient for the analysis of financial information. It provides more accurate, efficient and instant data information for enterprise finance, and the users of information also obtain great convenience from it. Under this background, based on a large number of literatures at home and abroad, this paper discusses in detail the contents of the network financial report based on XBRL technology, and points out the problems existing in the development and application of the network financial report in our country. It is hoped that the application of financial report based on XBRL network will be more and more reflected in its economic and social value in the future.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F232

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