XBRL在农业上市公司应用效果评价研究

发布时间：2018-06-24 23:05

本文选题：XBRL + 应用效果　；参考：《中南林业科技大学》2014年硕士论文

【摘要】：随着信息化时代的到来和网络的发展,人们对信息的需求已由原来的被动接受阶段过渡到了主动提取阶段,上市公司做为信息提供主体和信息需求主体,一方面希望能及时、准确的对外报送数据,另一方面也希望能够及时、准确、便捷地获取高质量的信息,并在原有基础上对其进行二次加工,基于此,可扩展商业报告语言(eXtensible Business Reporting Language)以下简称XBRL也顺应而生了。XBRL是一种公认的国际财务报告语言,是XML技术的一种应用,它能便于企业对信息的检索、分析、对比和透视。XBRL自1998年在美国问世以来,短短的十几年已有了飞速发展,随着人们对XBRL认识的不断深入,XBRL技术也不断的成熟,XBRL在世界各国都得到了积极的推广和应用。通过笔者对XBRL文献的整理,发现XBRL的研究主要停留在基础理论、分类标准、使用现状的研究,而XBRL在企业中应用效果如何,目前很少有人去专门研究。因此,本研究试图以农业上市公司为例,构建一个完善的XBRL的评价体系和评价模型,其目的是通过对农业上市公司评价,为其他企业XBRL的作出指引。本文的研究过程中,着重解决“当前XBRL在农业上市公司运用现状如何”、“怎样设计XBRL评价指标”以及“如何进行评价”三个问题,深入企业调研,获取了100份调研数据,为本文的研究奠定基础。本文运用了调查研究法、文献研究法、归纳法、规范研究法、案例分析法等方法。从XBRL的起源出发,研究了XBRL的基本理论(技术规范、分类标准、实例文档、样式单)及对财务信息使用者的影响,借鉴了国内外XBRL研究理论和研究经验。同时还从财政部、证券交易所、企业、审计等角度对XBRL应用现状进行剖析。运用IT平衡计分卡法从学习与革命、企业价值贡献、用户满意度、企业内部工作过程四个维度构建了XBRL指标体系：然后运用了主成成分法验证了指标体系的科学性和完整性：接着运用层次分析法对XBRL构建评价模型,进行综合评价。再次,选取40家农业上市公司为样本,验证了该评价体系的科学性和可行性,并对其评价结果进行分析和总结。最后深入剖析影响XBRL在我国农业上市公司发展的原因主要有：政府宣传不够；企业了解不够,分类标准不统一；缺乏相适应的XBRL软件；缺乏相适应的XBRL应用平台；网络安全等原因；并提出了今后推动XBRL在我国发展应从加大宣传、开发完善软件、完善XBRL分类标准、加强XBRL人才培养和提高网络安全等建议。
[Abstract]:With the arrival of the information age and the development of the network, people's demand for information has been transferred from the original passive acceptance stage to the active extraction stage. Listed companies as the main body of information supply and information demand, on the one hand, hope to be able to timely, On the other hand, we also hope to be able to obtain high quality information in a timely, accurate and convenient manner, and to reprocess it on the basis of this. XBRL (Extensible Business reporting language) is also a recognized international financial reporting language. XBRL is an application of XML technology. It is convenient for enterprises to retrieve and analyze information. Since XBRL was published in the United States in 1998, XBRL has developed rapidly in a short period of more than ten years. With the continuous deepening of people's understanding of XBRL, XBRL technology has also been continuously mature and has been actively promoted and applied in various countries of the world. Through the author's collation of XBRL documents, it is found that the research of XBRL mainly focuses on the basic theory, classification standards, and the current situation of use. However, few people study the effect of XBRL's application in enterprises. Therefore, this study attempts to construct a perfect evaluation system and evaluation model of XBRL by taking agricultural listed companies as an example. The purpose of this study is to provide guidance for other enterprises through the evaluation of agricultural listed companies. In the research process of this paper, we focus on solving the three problems of "how to use XBRL in agricultural listed companies", "how to design the evaluation index of XBRL" and "how to evaluate". It lays a foundation for the research of this paper. The methods of investigation, literature research, induction, normative research and case analysis are used in this paper. Based on the origin of XBRL, this paper studies the basic theory of XBRL (technical specification, classification standard, case document, style sheet) and its influence on the users of financial information, and draws lessons from the research theory and experience of XBRL at home and abroad. At the same time from the Ministry of Finance, stock exchanges, enterprises, audit and other aspects of the application of XBRL analysis. Using IT balanced scorecard method from learning and revolution, enterprise value contribution, user satisfaction, XBRL index system is constructed by four dimensions of enterprise internal work process. Then the scientific and integrity of the index system is verified by the principal component method. Then the evaluation model of XBRL is constructed by analytic hierarchy process (AHP) and the comprehensive evaluation is carried out. Thirdly, 40 agricultural listed companies are selected as samples to verify the scientific and feasibility of the evaluation system, and the evaluation results are analyzed and summarized. Finally, the main reasons that affect the development of XBRL in agricultural listed companies in our country are as follows: government propaganda is not enough, enterprises understand not enough, classification standards are not uniform, XBRL software is not suitable, and XBRL application platform is not suitable. The paper puts forward some suggestions for promoting the development of XBRL in our country, such as increasing propaganda, developing and perfecting software, perfecting the classification standard of XBRL, strengthening the cultivation of XBRL talents and improving network security.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F324;F302.6

【参考文献】