XBRL与注册会计师行业的互动研究

发布时间：2018-04-15 09:39

本文选题：XBRL + 注册会计师行业　；参考：《山东财经大学》2014年硕士论文

【摘要】：信息技术改革使企业的会计信息系统发生了翻天覆地的变化，传统的信息披露已经无法再适应新的信息技术环境，，因此在新时代的网络环境趋势下，投资者、债权人、政府、社会公众、管理者、注册会计师和其他信息使用者等等对财务呈报的内容、方式以及信息披露有了新的要求。新型可扩展财务报告语言XBRL在整个会计体系中处于承上启下、穿针引线、贯穿整体的基础地位，而且XBRL的应用推广必然会影响到财务报告及内部控制评价的审核。而注册会计师行业作为审计及企业财务管理的专业机构，响应财政部文件推进信息化建设，XBRL就是其非常重要的推动力量，而反过来注册会计师行业对XBRL的发展也起着潜移默化的影响。本文主要围绕XBRL与注册会计师行业之间的互相影响为主线，以规范性方法进行研究分析的。首先介绍XBRL的一些理论基础包括基本概念、技术框架、工作流程、XBRL的优势与应用推广中存在的缺陷。接着引出XBRL对注册会计师行业的影响，包括对会计师事务所提供鉴证业务的影响和拓展新型非鉴证业务的影响，这一块是重点研究的。然后研究注册会计师行业对XBRL的推动，包括各国注册会计师协会、各大会计师事务所还有事务所内部信息化管理以及审计人员对XBRL的影响。最后针对XBRL与注册会计师行业之间互动的发展研究提出几点建议。总之希望通过本文的研究为我国XBRL与注册会计师行业两方面发展以及我国整体的信息化建设提供一定的借鉴作用。
[Abstract]:The reform of information technology has resulted in changes in turn the world upside down accounting information system, the traditional information disclosure has been unable to adapt to the new environment of information technology, so in the new era of the network environment under the trend, investors, creditors, government, public management, CPA and other information users on the financial reporting content. And the information disclosure has new requirements. A new Extensible Business Reporting Language XBRL in a link, in the entire accounting system through the overall status of act as a go-between, foundation, and promote the application of XBRL will affect the evaluation of financial reporting and internal control audit. And the CPA audit as a professional organization and enterprise financial management in response, the Ministry of finance documents promoting the informatization construction, XBRL is the most important driving force, and in turn the CPA Industry The development of XBRL also has a subtle influence.
This paper mainly focuses on the mutual influence between XBRL and CPA industry as the main line, were analyzed using standardized methods. Firstly, some basic theories of XBRL including the basic concept, framework, work flow, advantages and defects of application in XBRL. Then the effect of XBRL on the CPA industry, including the impact of the business provides assurance of the accounting firm and the influence of expanding new non attestation services, this one is the focus of the study. Then the research of XBRL to promote the CPA industry, including the National Association of certified public accountants, the accounting firms and the internal information management firms and auditors of XBRL. Finally it puts forward some suggestions for research the interaction between the XBRL and the development of the CPA industry. In the hope that through this study for XBRL in China and registered accountants The development of the two aspects of the industry and the overall information construction of our country will provide a certain reference.

【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

【参考文献】