XBRL分类标准与企业财务报告信息披露需求的差异研究

发布时间：2018-04-15 12:15

本文选题：XBRL + 分类标准　；参考：《湖南大学》2013年硕士论文

【摘要】：XBRL(eXtensible Business Report Language)因其标准化的巨大优势在财务报告领域得到广泛的应用。它能够适应报告环境的变化，提高效率和降低成本，提高财务报告信息质量和投资者决策效率。XBRL分类标准是PDF财务报告转化为XBRL财务报告的依据。我国财政部于2010年发布企业会计准则通用分类标准，但是企业因实际的财务报告信息披露需要在分类标准中没有找到的元素比较多，这使得XBRL财务报告不能完整反映企业需要在财务报告中披露的信息，因而其优势也无法发挥。本文采用实证与归纳相结合的方法进行研究。从企业财务报告信息披露的实际需求出发，，以我国最新发布的XBRL通用分类标准和上市公司2010年的年度财务报告为对象，对两者进行匹配，进行差异统计，然后对差异进一步分析，考察差异的特征。结果发现专业委员越专业，股权集中度越低，公司规模越大，以及未聘请“四大”的公司的财务报告信息披露需求与XBRL分类标准的差异越大。并且第一大股东持股比例低于22.64%，公司总资产对数不小于22.0的公司的财务报告信息披露需求与XBRL分类标准的平均差异水平显著高于总体的平均差异水平。基于这类公司的财务报告能够有效提取出分类标准中没有的通用元素，覆盖率达到95.3%。论文依据财务信息元素理论和本体论，基于差异特征的实证结果确定完善XBRL分类标准所需依据的企业财务报告，从中提取出分类标准中未定义的元素，减小XBRL分类标准与企业财务报告信息披露需求间的差异。论文的创新之处，一是结合公司特征对差异特征进行了分析，以此确定采用实证法缩小两者差异时，完善XBRL分类标准应依据的企业财务报告；二是提取出了未被定义的通用元素，完善XBRL分类标准，减小XBRL分类标准与企业财务报告信息披露需求间的差异。
[Abstract]:XBRL(eXtensible Business Report language is widely used in the field of financial reporting because of its great advantage of standardization.It can adapt to the change of the reporting environment, improve the efficiency and reduce the cost, improve the quality of financial report information and the efficiency of investor decision. XBRL classification standard is the basis of transforming PDF financial report into XBRL financial report.The Ministry of Finance of our country issued the general classification standard of enterprise accounting standards in 2010, but there are many elements that enterprises do not find in the classification standard because of the actual disclosure of financial report information.This makes the XBRL financial report can not fully reflect the information that enterprises need to disclose in the financial report, so its advantages can not be brought into full play.This paper uses empirical and inductive methods to study.Based on the actual demand of the disclosure of enterprise financial report information, taking the newly released XBRL general classification standard and the annual financial report of listed company in 2010 as the object, the paper makes a matching and statistical analysis of the difference between the two.Then the difference is further analyzed to investigate the characteristics of the difference.The results show that the more professional the professional committee members, the lower the ownership concentration, the larger the size of the company, and the greater the difference between the requirement of disclosure of financial report information and the classification standard of XBRL.Moreover, the average difference between the financial reporting information disclosure requirement and the XBRL classification standard of the companies with the largest shareholder holding ratio below 22.64 and the logarithm of the total assets is not less than 22.0 is significantly higher than that of the overall average difference level.Based on the financial reports of these companies, we can effectively extract common elements that are not included in the classification criteria, with a coverage rate of 95.3%.Based on the theory of financial information element and ontology, the paper determines the enterprise financial report which is needed to perfect the XBRL classification standard based on the empirical results of different characteristics, and extracts the undefined elements from the classification standard.Reduce the difference between XBRL classification standards and financial reporting information disclosure requirements.The innovation of the paper is to analyze the difference characteristics in combination with the company characteristics, so as to determine the enterprise financial report on which the XBRL classification standard should be based when the empirical method is adopted to reduce the difference between the two.Secondly, the undefined general elements are extracted, the XBRL classification standard is perfected, and the difference between the XBRL classification standard and the requirement of financial report information disclosure is reduced.
【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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