XBRL应用推广与我国会计信息化人才培养调研分析
发布时间：2018-10-13 18:18
【摘要】：可拓展商业报告语言,即XBRL (eXtensible Business Reporting Language)的产生与发展是会计领域乃至商业报告领域的一座具有标志性的里程碑。互联网时代的财务报告模式已经从传统的静态网络财务报告模式转向探寻提供标准化信息的交互式网络财务报告模式,这对我国的会计信息化人才提出了新的挑战。财政部会计司在《关于全面推进我国会计信息化工作的指导意见》中提出的全面推进我国会计信息化建设的目标之一就是要建立健全会计信息化法规体系和会计信息化标准体系,全力打造会计信息化人才队伍。 本文拟从XBRL的相关概念、XBRL对会计信息化发展的重要影响出发,分析推广XBRL的必要性与紧迫性。从我国高等院校会计专业、会计人员继续教育等多角度、多层次的剖析目前我国会计信息化人才培养的现状以及存在的问题,并在此基础上确定调查范围,设计、分析、总结调研问卷,展开初步调研及详细调研。调研围绕教师的基本情况、XBRL的课程教学普及情况、XBRL的教学内容覆盖范围与深度、XBRL教学中所遇到的问题、XBRL的教学方式等问题展开。在进行全面细致的调查之后,对收集的有效问卷所反馈的结果进行系统分析,为更好的推广XBRL教育,培养会计信息化人才提出具有针对性、建设性的意见和对策,推进我国会计信息化人才队伍的建设。
[Abstract]:The emergence and development of extensible business reporting language (XBRL (eXtensible Business Reporting Language) is an iconic milestone in the field of accounting and even in the field of business reporting. The financial reporting mode in the Internet era has changed from the traditional static network financial reporting mode to the interactive network financial reporting mode which provides standardized information, which poses a new challenge to the accounting informatization talents in China. One of the objectives of the Accounting Department of the Ministry of Finance in promoting the construction of accounting informatization in China is to establish and improve the accounting information legal system and accounting. Information standard system, Strive to build accounting information talent team. Based on the related concepts of XBRL and the important influence of XBRL on the development of accounting informatization, this paper analyzes the necessity and urgency of popularizing XBRL. This paper analyzes the current situation and existing problems of accounting information talents training in China from the angles of accounting specialty and continuing education of accountants in colleges and universities of our country, and determines the scope, design, analysis of the investigation on this basis. Summarize the questionnaire, carry out preliminary investigation and detailed investigation. The investigation focuses on the basic situation of teachers, the popularization of XBRL course teaching, the coverage and depth of XBRL teaching content, the problems encountered in XBRL teaching, and the teaching methods of XBRL. After a comprehensive and meticulous investigation, the feedback results of the effective questionnaire collected are systematically analyzed, in order to better promote XBRL education, train accounting information talents, put forward targeted, constructive suggestions and countermeasures. We will promote the construction of the contingent of accounting information professionals in our country.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F232;F233
本文编号：2269509
[Abstract]:The emergence and development of extensible business reporting language (XBRL (eXtensible Business Reporting Language) is an iconic milestone in the field of accounting and even in the field of business reporting. The financial reporting mode in the Internet era has changed from the traditional static network financial reporting mode to the interactive network financial reporting mode which provides standardized information, which poses a new challenge to the accounting informatization talents in China. One of the objectives of the Accounting Department of the Ministry of Finance in promoting the construction of accounting informatization in China is to establish and improve the accounting information legal system and accounting. Information standard system, Strive to build accounting information talent team. Based on the related concepts of XBRL and the important influence of XBRL on the development of accounting informatization, this paper analyzes the necessity and urgency of popularizing XBRL. This paper analyzes the current situation and existing problems of accounting information talents training in China from the angles of accounting specialty and continuing education of accountants in colleges and universities of our country, and determines the scope, design, analysis of the investigation on this basis. Summarize the questionnaire, carry out preliminary investigation and detailed investigation. The investigation focuses on the basic situation of teachers, the popularization of XBRL course teaching, the coverage and depth of XBRL teaching content, the problems encountered in XBRL teaching, and the teaching methods of XBRL. After a comprehensive and meticulous investigation, the feedback results of the effective questionnaire collected are systematically analyzed, in order to better promote XBRL education, train accounting information talents, put forward targeted, constructive suggestions and countermeasures. We will promote the construction of the contingent of accounting information professionals in our country.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F232;F233
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