XBRL技术及其在我国的应用研究

发布时间：2018-06-04 03:49

本文选题：XBRL + 可扩展商业报告语言　；参考：《东北财经大学》2013年硕士论文

【摘要】：进入21世纪以来,一种新型的描述会计信息的语言进入了我们的视野并迅速地获得了许多国家的关注,它就是XBRL(可扩展商业报告语言)。XBRL是一种用于财务报告编制、披露、分析的计算机语言,它为会计信息提供了一种标准化的规范,从而使得会计信息一旦进行了标记,就可以实现跨平台传输、可以反复使用。XBRL的出现为会计信息披露的变革提供了契机,XBRL国际组织和许多国家或地区的XBRL组织相继成立,国际上掀起了一股研究和应用XBRL的热潮。本文以XBRL技术和XBRL应用作为研究重点,在这两个方面进行了深入细致的研究,试图为XBRL的理论研究和实践应用提供一些有益的探索。首先,本文从会计层面对XBRL技术进行了较为深入的剖析,分别剖析了XBRL技术规范、XBRL分类标准、XBRL实例文档的作用及其原理,这部分为后续的研究与分析提供了理论基础,克服了以往技术研究方面的不足,以使人们对XBRL有一个更为清晰的认识。在应用研究方面,采用问卷调查法对XBRL认知和XBRL信息平台使用情况进行了调查,调查对象选取了47所高校中的财务系和会计系的教师。通过问卷调查,本文得出以下几点结论：(1)传统的财务报告(如PDF、HTML等格式的财务报告)已不能满足被调查者的会计信息需求,需要在较大程度上进行改进。(2)被调查者对XBRL的了解还不够深入,国内缺乏相关的研究者,目前XBRL格式的财务报告还没有得到广泛的应用。(3)大部分专家学者对XBRL持有一种肯定的态度,认为应当对其加强宣传和推广,从而提高会计信息披露质量。结合问卷调查所得出的结论,通过国内外的对比、搜寻有关法律法规、浏览相关论坛网站等方式,本文总结出目前XBRL在我国的应用中所存在的四大问题：软件研发问题、审计问题、安全问题、教育培训问题。针对这些应用中所存在的问题,本文提出了四个方面的建议：(1)规范软件研发,提升软件研发水平；(2)制定与XBRL相适应的持续审计策略；(3)构建全方位多层次的信息安全体系；(4)加大教育与培训方面的投入。软件研发是XBRL理论转化为实践的非常重要的一环,通过规范软件研发可以将XBRL的各种理念真正地付诸实施,避免因对规则理解的不一致所造成的偏差。持续审计的应用会提高会计信息的及时性和准确性,但是要想完全实现持续审计还有很长的路要走,有很多问题需要在实践中不断地加以解决,本文从持续审计所需的软件环境、持续审计所需的制度环境、持续审计软件的开发三个方面提出了相关的策略建议。在信息安全上,本文认为它涉及到三个主体,分别是企业、政府和软件开发商,这三个主体应该协同努力才能不断提高财务信息的安全性。另外,XBRL的推广也离不开高校教育体系和社会培训体系的建设,本文结合XBRL人才需求现状,分别在这两方面提出了相应的建议。
[Abstract]:Since the beginning of the 21st century, a new language describing accounting information has entered our field of vision and has rapidly gained the attention of many countries. It is called XBRL (Extensible Business reporting language, XBRL), which is used for the preparation and disclosure of financial reports. The computer language of analysis, which provides a standardized standard for accounting information, so that once the accounting information is marked, it can be transmitted across platforms. The emergence of reusing. XBRL provides an opportunity for the reform of accounting information disclosure. XBRL international organizations and XBRL organizations in many countries or regions have been established one after another. There has been a wave of research and application of XBRL in the world. This paper focuses on XBRL technology and XBRL application, and makes a thorough and detailed study in these two aspects, trying to provide some useful exploration for the theoretical research and practical application of XBRL. First of all, this paper makes a deep analysis of XBRL technology from the accounting level, and analyzes the function and principle of XBRL instance document, which provides a theoretical basis for further research and analysis. In order to make people have a clearer understanding of XBRL, it overcomes the shortcomings of previous technical research. In the aspect of applied research, a questionnaire survey was conducted to investigate the XBRL cognition and the use of XBRL information platform. The subjects were selected from 47 colleges and universities in the finance department and accounting department teachers. Through the questionnaire survey, this paper draws the following conclusions: 1) traditional financial reports (such as PDFU HTML) can no longer meet the accounting information needs of the respondents. Needs to be improved to a greater extent.) the respondents' understanding of XBRL is not deep enough, and there is a lack of relevant researchers in China. At present, the financial report of XBRL format has not been widely used.) most experts and scholars hold a positive attitude towards XBRL, and think that it should be promoted and popularized so as to improve the quality of accounting information disclosure. Combined with the conclusion of the questionnaire survey, through the comparison of domestic and foreign, searching the relevant laws and regulations, browsing the relevant forum website, this paper summarizes the four problems existing in the application of XBRL in our country: software research and development, and so on. Audit issues, safety issues, education and training issues. In view of the problems existing in these applications, this paper puts forward four suggestions on how to standardize software development. To improve the level of software R & D / A) to establish a continuous audit strategy suitable for XBRL. (3) to construct an all-directional and multi-level information security system. (4) to increase the investment in education and training. Software R & D is a very important part of transforming XBRL theory into practice. By standardizing software R & D, all kinds of ideas of XBRL can be put into practice, and the deviation caused by inconsistent understanding of rules can be avoided. The application of continuous audit will improve the timeliness and accuracy of accounting information. However, there are still a long way to go in order to fully realize continuous audit, and many problems need to be solved continuously in practice. This paper puts forward some relevant suggestions from three aspects: the software environment for continuous audit, the system environment for continuous audit, and the development of continuous audit software. In the aspect of information security, this paper holds that it involves three main bodies, namely, enterprise, government and software developer, which should make concerted efforts to improve the security of financial information. In addition, the promotion of XBRL can not be separated from the construction of educational system and social training system in colleges and universities. According to the present situation of XBRL talent demand, this paper puts forward corresponding suggestions in these two aspects.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232;TE319

【相似文献】