基于TOE框架的可扩展商业报告语言采纳研究

发布时间：2018-06-01 09:35

本文选题：可扩展商业报告语言（XBRL） + 影响因素　；参考：《吉林大学》2013年硕士论文

【摘要】：20世纪末以XML（可扩展标记语言eXtensible Makeup Language）技术为基础产生了XBRL（可扩展商业报告语言eXtensible Business ReportingLanguage）技术。这一技术通过采用将各个财务会计信息语言添加自定义标签的方法，使得即使是不同会计套装软件生成的财务会计信息均可以被识别，这一做法克服了传统网络财务报告的不足之处，实现了网络财务报告在实践操作中的跨越式发展，从而，收到了来自世界各国的普遍关注。但是，就目前的情况来看，我国企业推广应用XBRL技术标准的积极性并不十分高涨，既然XBRL技术的优势如此之大，那么到底是什么原因导致许多公司对于采纳XBRL披露财务信息的意愿并不强烈呢？考虑到这一问题，本文开始探究影响我国企业应用XBRL的因素。文章首先阐述了论文的研究背景和研究意义，并介绍本论文的结构框架和研究方法，表明本文的创新之处。其次，为了加深读者对XBRL的了解，概述了相关内容，详细阐述了XBRL的内涵、发展历程，归纳总结了XBRL技术相关的理论基础，对相关文献进行回顾，由于这些研究比较零散，缺乏系统性，基于基础理论，经过对国内外有关网络财务报告的决定因素的规范研究和实证研究的研究成果进行梳理和总结，将国内外有关XBRL影响因素的多角度文献研究归纳为三个方面：技术因素、组织因素和环境因素（Technology—Organization—Environment，技术—组织—环境，以下简称“TOE”），本文正是基于TOE框架下的探索影响XBRL应用的研究，分析影响XBRL在企业推广应用的技术、组织和环境因素，将技术因素扩展为兼容性、复杂性和比较优势，，组织因素具体为向外学习、知识技能和财务资源，环境因素则包括规范性压力、强制性压力以及模仿压力，详细阐述了各个大类中的具体因素如何影响XBRL在企业中的推广应用。再次，以上述研究成果为依据，有针对性的给出如何促进XBRL在我国更好地推广和应用的对策建议。最后，总结本文研究结果，得出研究不足以及进一步需要实证研究的工作方向，以期为我国XBRL的应用研究提供一些有益借鉴和启示。
[Abstract]:At the end of the 20th century, XBRL (extensible Business reporting language eXtensible Business ReportingLanguage) was produced on the basis of XML (Extensible markup language (XML) technology). This technique allows the identification of even financial accounting information generated by different accounting packages by adding custom tags to the various financial accounting information languages. This approach overcomes the shortcomings of the traditional network financial report and realizes the leapfrog development of the network financial report in practice. Thus, it has received universal attention from all over the world. However, judging from the current situation, the enthusiasm of Chinese enterprises in popularizing and applying XBRL technology standards is not very high. Since the advantages of XBRL technology are so great, So what makes many companies less willing to adopt XBRL disclosure? In view of this problem, this paper begins to explore the factors that affect the application of XBRL in Chinese enterprises. Firstly, the research background and significance of this paper are introduced, and the structure and research methods of this paper are introduced, which shows the innovation of this paper. Secondly, in order to deepen readers' understanding of XBRL, this paper summarizes the relevant contents, elaborates the connotation and development of XBRL, summarizes the theoretical basis of XBRL technology, and reviews the relevant literature. Lack of systematicness, based on basic theory, through the normative research and empirical research on the determinants of network financial reports at home and abroad to sort out and summarize, In this paper, the research on the influencing factors of XBRL at home and abroad is summarized into three aspects: technical factors, organizational factors and environmental factors, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment. This paper is based on the TOE framework to explore the impact of the application of XBRL, analyze the technical, organizational and environmental factors that affect the application of XBRL in enterprises, and expand the technical factors to compatibility, complexity and comparative advantage. The organizational factors are external learning, knowledge skills and financial resources, while the environmental factors include normative pressure, mandatory pressure and imitation pressure. This paper expounds in detail how the specific factors in various categories affect the application of XBRL in enterprises. Thirdly, based on the above research results, the countermeasures and suggestions on how to promote the promotion and application of XBRL in China are given. Finally, the research results of this paper are summarized, and the work direction of insufficient research and further empirical research is obtained, in order to provide some useful reference and enlightenment for the application research of XBRL in China.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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