XBRL企业会计准则通用分类标准的扩展研究

发布时间：2018-05-27 08:10

本文选题：XBRL + 可扩展性标记语言　；参考：《中国地质大学（北京）》2013年硕士论文

【摘要】：随着世界经济的发展和网络技术的应用，XBRL（可扩展性商业语言）应运而生。短短十几年间，这种全新的商业财务报告技术以其无许可证限制、可跨平台使用、支持多种格式、搜索快速等优点，引起了传统会计的变革，促进了财务信息的实时准确交流。分类标准作为其最重要的组成部分，是编制XBRL格式报告的依据，对整个财务报告的生成至关重要。因此，在我国会计领域全面推进XBRL技术的背景下，对XBRL会计准则分类标准进行研究显得尤为重要。 2010年10月，，我国财政部发布了《企业会计准则通用分类标准》，用于改进财务报告的编报和使用。然而，在其生成和应用中的一个关键问题，是通用分类标准能否适用于企业自愿性披露报告实务，适用性的差异将会导致XBRL财务报告信息损失。本文基于分类标准及其扩展方法的理论基础，采用实证研究和规范研究相结合的方法，对XBRL通用分类标准及其扩展的重要意义、通用分类标准的适用性、通用分类标准的影响因素进行了研究，进而提出了通用分类标准的扩展建议。为财政部XBRL通用分类标准的扩展提供了政策依据，为相关理论研究提供了理论基础。本文的主要结论如下：（1）现有通用分类标准在企业报告实务中覆盖率较低，其适用性有待提升。本文选取了71家上市公司共45286项财务信息元素，将其与通用分类标准元素进行映射，统计结果显示，所有样本公司行业覆盖率均值仅达到39.89%，通用分类标准还有较大扩展空间。（2）多元线性回归结果表明，在假定企业分类标准信息自愿性披露的7个影响因素中，是否高科技、资产总额、净资产收益率和主营业务收入增长率对分类标准扩展元素总数均有显著影响。（3）为推进我国XBRL分类标准的扩展及应用，必须采取以下措施：制定高质量的通用分类标准，增强通用分类标准的完整性和准确性；不断扩大企业规模，提高企业科技水平，提升公司的盈利能力，促进企业成长发展，促进报告披露主体的成熟发展；强化会计人员队伍建设，提高通用分类标准教育水平。
[Abstract]:With the development of the world economy and the application of network technology, XBRL (extensible Business language) came into being. In a short span of ten years, this new commercial financial reporting technology has the advantages of no license, cross-platform use, support for various formats, fast search and so on, which has caused the change of traditional accounting and promoted the real-time and accurate exchange of financial information. As the most important part of the classification standard, it is the basis of compiling XBRL format report, which is very important to the generation of the whole financial report. Therefore, it is very important to study the classification standard of XBRL accounting standards under the background of promoting the XBRL technology in the field of accounting in our country. In October 2010, the Ministry of Finance issued the General Classification Standard for Enterprise Accounting Standards, which is used to improve the preparation and use of financial reports. However, a key issue in its generation and application is whether the generic classification criteria can be applied to the voluntary disclosure reporting practice of enterprises, and the differences in applicability will lead to the loss of XBRL financial report information. Based on the theoretical foundation of classification standard and its extension method, this paper adopts the method of combining empirical research with normative research, and it is important to XBRL general classification standard and its extension, and the applicability of general classification standard. The influencing factors of the general classification standard are studied, and the extension suggestion of the general classification standard is put forward. It provides the policy basis for the extension of the general classification standard of XBRL in the Ministry of Finance, and provides the theoretical basis for the relevant theoretical research. The main conclusions of this paper are as follows: 1) the existing general classification standards have low coverage in the practice of enterprise reporting, and their applicability needs to be improved. In this paper, 45286 items of financial information elements are selected from 71 listed companies, which are mapped to the general classification standard elements. The statistical results show that the average industry coverage rate of all sample companies is only 39.89, and the general classification standard has much room for expansion. The results of multivariate linear regression show that, among the seven factors that influence the voluntary disclosure of enterprise classification standard information, are high-tech, total assets, The return on net assets and the growth rate of main business income have significant effects on the total number of extended elements of the classification standard. In order to promote the expansion and application of XBRL classification standards in China, the following measures must be taken: to formulate high quality universal classification standards, to enhance the integrity and accuracy of common classification standards, to continuously expand the scale of enterprises and to improve the scientific and technological level of enterprises, Promote the profitability of the company, promote the growth and development of enterprises, promote the mature development of the main body of report disclosure, strengthen the construction of accounting staff, and improve the education level of general classification standards.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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