XBRL在我国中小企业的推广研究

发布时间：2018-06-19 11:57

本文选题：XBRL + XBRL应用软件　；参考：《云南财经大学》2013年硕士论文

【摘要】：XBRL技术带来了一场商业报告领域的巨大变革，由于其存在强大的技术优势，自诞生以来的15年内受到了世界很多国家的支持与推广应用。我国早在2004年就成为了第一个正式在资本市场使用XBRL标准的国家，经过几年的发展，我国的资本市场完成了XBRL年报的全面披露。但是由于沪深两市在分类标准的制定和实施上是各自为政的，导致我国长期没有统一的分类标准，这不利于XBRL技术的推广。2008年，在财政部、中国证券业监督管理委员会、交易所及其他机构的共同推动下，中国成立了XBRL临时地区组织，由财政部主持开发基于中国的分类标准，统一了沪深两大交易所的分类标准。但该分类标准的实施状况目前还不乐观，总的来说XBRL技术推广程度十分有限。我国最广泛的是中小企业，XBRL新技术必须要在中小企业内得到推广才能使XBRL的优势发挥到最大，实现效用的最大化。但是目前我国针对于XBRL推广的各方面条件都比较匮乏，，特别是在XBRL的应用软件方面，国内鲜有软件开发公司进行相关的开发，这些问题都限制了XBRL的推广应用。为了进一步拓宽XBRL的应用范围，加速推进我国会计信息化建设，财政部于2010年10月发布了基于企业会计准则的通用分类标准，目前虽然只要求上市公司逐步采用该标准，但数量众多的中小企业将是我国未来推广应用XBRL的重点，XBRL技术终将在广泛的中小企业中得到应用。因此，本文在分析了以上存在的问题的原因和现状后，得出了要构建一个适用于XBRL在中小企业推广的软件体系的想法。接下来，总结了目前国内外存在的应用软件的种类与大致功能，再结合成本效益理论、利益相关者理论和创新扩散理论分析了中小企业采用XBRL技术的各方面影响因素与利益相关者的需求，利用软件工程体系架构技术的几个图形简单描画了笔者设计的应用软件体系的框架。最后根据各利益相关者在技术推广中的诉求与功能，进行了推广路径的分析。
[Abstract]:XBRL technology has brought a great change in the field of business reporting. Because of its strong technical advantages, XBRL technology has been supported and popularized by many countries in the world in the 15 years since its birth. China became the first country to use XBRL standard in the capital market as early as 2004. After several years' development, the capital market of our country has completed the comprehensive disclosure of XBRL annual report. However, since the formulation and implementation of the classification standards in the Shanghai and Shenzhen stock markets are separate, there has been no unified classification standard in China for a long time, which is not conducive to the promotion of XBRL technology. In 2008, in the Ministry of Finance, the China Securities Regulatory Commission, Under the joint efforts of the Exchange and other institutions, China has set up the XBRL Provisional Regional Organization, which has been chaired by the Ministry of Finance to develop the classification standards based on China and has unified the classification standards of the two major exchanges in Shanghai and Shenzhen. However, the implementation of the classification standard is not optimistic, generally speaking, XBRL technology promotion is very limited. The most extensive in our country is that the new technology of XBRL must be popularized in small and medium-sized enterprises in order to maximize the advantage of XBRL and maximize its utility. However, at present, the conditions of XBRL promotion in our country are relatively scarce, especially in the application software of XBRL, there are few software development companies in China, these problems restrict the promotion and application of XBRL. In order to further broaden the scope of application of XBRL and accelerate the construction of accounting information in China, the Ministry of Finance issued a general classification standard based on enterprise accounting standards in October 2010, although at present it only requires listed companies to adopt the standard step by step. However, a large number of small and medium-sized enterprises will be the key point in the future promotion and application of XBRL in China, XBRL technology will eventually be used in a wide range of SMEs. Therefore, after analyzing the reasons and present situation of the above problems, this paper puts forward the idea of constructing a software system suitable for the promotion of XBRL in small and medium-sized enterprises. Then, the author summarizes the types and functions of the application software at home and abroad, and then combines the cost-benefit theory. Stakeholder theory and innovation diffusion theory analyze the factors affecting the adoption of XBRL technology in SMEs and the needs of stakeholders. The framework of the application software architecture designed by the author is simply described by using several graphics of software engineering architecture technology. Finally, according to the demand and function of stakeholders in technology promotion, the extension path is analyzed.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F232

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