XBRL维度和元组建模的比较研究

发布时间：2018-03-24 19:44

本文选题：XBRL　切入点：分类标准　出处：《上海交通大学》2013年硕士论文

【摘要】：XBRL自1998年诞生以来就受到了极大的关注，被认为是即将改变会计传统披露方式的一项新的技术革命，其相对于传统披露方式的区别在于，在一般的网页和文档中，财务信息是以简单的文本块形式显示的。XBRL则为每个数据项定义了一个标签使得信息能够自动进行处理，省去了人工输入和比对的环节。计算机可以识别、筛选、分析、储存和与其他计算机交换这些信息，，并且以多样的方式为信息使用者展示这些信息。这大大节省了信息录入的成本，同时使得信息的使用、监管方面的效率得到了极大的提高。随着国际XBRL技术的不断发展，这股XBRL带来的变革也已经在中国开展起来。随着国家财政部的不断推行，XBRL在中国已经正式开始起步，并已经在国企及大型会计师事务所进行首次试验以及推行。2010年10月19日，国家标准化管理委员会、财政部在京发布了基于企业会计准则的可扩展商业报告语言（XBRL)通用分类标准和XBRL技术规范系列国家标准。在通用分类标准中，明确表明将使用维度方式对多维信息建模，而完全摈弃了元组的方式。本文以此为切入点，分析维度与元组技术在建模方式上具有哪些区别，在实际应用中将会产生何种效果。本文首先回顾了XBRL技术在中国的发展历程，并对XBRL技术规范、分类标准、实例文档以及维度技术做了简要介绍。而后结合国内外研宄文献，试图从前人的研宄思路中寻找本文的创新点。本文从多维信息的理论建模出发，探讨定义多维信息的不同方法。并拓展到会计概念上，提出XBRL在技术上对多维信息进行建模的三种方式。通过实际举例和实际代码实现，从理论上对比了数据项建模方法、元组方法和维度建模方法的特点。并通过数理分析，分析其三种方法在分类标准中和实例文档中分别所需要定义的元素个数。在理论分析的基础上。本文从两个层次对维度和元组的应用进行了对比。第一个层面是分类标准，第二个层面是企业实际披露情况。在分类标准层面上，本文对我国财政部颁布的通用分类标准进行了研宄。研宄的问题主要在于，在我国分类标准中，采取维度方式定义是否比采取元组方式定义减少了元素个数，简化了定义的复杂性。本文提取了分类标准中所有使用维度方式进行建模的表格，对每一个类别所表现出来的特点进行了总结，然后再进一步地统计了采取维度方式与采取元组方式在元素定义个数上的差别。在实际披露的层面上，本文主要针对我国分类标准与实际披露情况的相关性进行了研宄。研宄的问题主要在于两个方面：其一，分类标准中采取维度方式定义的表格，是否是企业信息披露所关注的表格;其二，企业实际应用这些表格的时候，更适合采用维度的方式才是元组的方式。通过研宄，本文主要得到了以下结论：（1)从理论上讲，维度方式技术上相比元组更为复杂，但是应用中较元组更为简洁。（2)我国通用分类标准中，使用维度建模相比元组能够大大减少元素定义的个数。（3)从实际披露上看，我国企业对通用分类标准中的维度表格使用频率不足，并且部分表格采取元组方式更为简洁。本文的创新之处主要在于：（1)研宄对象具有前瞻性；（2)从技术标准、分类标准、实际应用三个层面对元组和维度进行了研宄。
[Abstract]:XBRL since its inception in 1998 has attracted great attention, is considered to be a new technology revolution is changing the traditional way of accounting disclosure, the difference between the traditional way of disclosure is that in general web pages and documents, financial information is a simple text block type display.XBRL for each data item defines a label that information can be processed automatically, manual input and comparison. The computer can avoid the steps of identification, screening, analysis, storage and exchange the information with other computers, and in a variety of ways for the information users to display these information. This saves the cost of information recording, and makes information use of regulatory efficiency has been greatly improved.
With the continuous development of international XBRL technology, the XBRL has brought about the changes in the Chinese carried out. With the continuous implementation of the Ministry of finance, XBRL in Chinese has officially started, and has conducted the first test and the implementation of.2010 in October 19th in the state-owned enterprises and large accounting firms, the national standardization management committee, the Ministry of Finance in Beijing issued enterprise accounting standard Extensible Business Reporting Language (XBRL) based on the national standard universal classification standards and technical specifications of XBRL series. In the general classification criteria, clearly shows that the use of multi dimension information modeling, and completely devoid of tuple.
This article as a starting point, analysis and tuple technology has what difference in modeling methods, in practical application, will produce what kind of effect. This paper first reviews the development process of XBRL technology in China, and the XBRL technical specifications, classification standards, briefly introduces the instance document and dimension. It is combined with the technology at home and abroad research on the literature, from the research on the idea of trying to find the innovation point of this paper. This paper from the theoretical modeling of multidimensional information, discuss the different methods of definition of multidimensional information. And extended to the accounting concept, put forward three methods of XBRL modeling of multidimensional information in technology. Through practical examples and practical the code, we theoretically compared the data modeling method, the characteristics of tuple method and dimension modeling method. Through mathematical analysis, analysis of three kinds of methods in classification standards and examples in the document Do not have the number of elements that you need to define.
On the basis of theoretical analysis, this paper compares the application of dimension and tuple from two levels. The first level is the classification standard, and the second level is the actual disclosure of enterprises.
In the classification level, this paper carried out research on the general classification standards promulgated by the Ministry of Finance in China. Research on the major problem is that the classification standard of our country, take the way of defining whether dimensions than take the tuple defined reduces the number of elements, simplifies the definition of the complex. This paper extracts all the use of classification standard dimension modeling form and features of each category are summarized, and further statistical differences and take dimensions in the number of tuples taken on the element definition.
In the actual disclosure level, this paper focuses on the classification standard of our country and the actual situation of the disclosure of the relativity between the research. Research on the problem lies mainly in two aspects: first, adopt classification standard dimension definition table, whether the form of corporate disclosure concern; secondly, when the actual application of enterprise these forms, more suitable for the dimensions of the way is the tuple.
Through the research, this paper obtained the following conclusions: (1) according to the theory of dimension way technology compared with the tuple is more complex, but in the application of a tuple is more concise. (2) China's general classification standards, the use of dimensional modeling compared with the tuple can greatly reduce the number of elements (defined. 3) from the actual disclosure of view, China's enterprises to the general classification criteria in the dimension table using frequency, and part of the form is more concise. Take a tuple
The main innovations of this paper are: (1) research object forward-looking; (2) from the technical standards, classification standard, the practical application of three aspects of research on tuples and dimensions.

【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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