基于XBRL网络财务报告及其在我国应用研究
发布时间：2018-10-21 18:57
【摘要】：随着经济的迅猛发展,社会企业对财务信息的需求已经不是传统的财务报告所能满足的,以第二代网络标记语言(XML)为基础、支撑发展起来的可扩展性商业报告语言(XBRL)给企业的财务报告带来了福音,不仅解决了财务数据交换难、财务信息分析不易等问题,还给财务信息链条上的各方带来了更为有效、准确、实时的数据,新型技术给信息使用者带来了切切实实的好处。 描述性和规范性研究方法是本文所采用的研究方法,本文通过对可扩展商业报告语言(XBRL)以及基于XBRL技术的网络财务报告等相关理论进行详尽阐述的基础上,提出基于XBRL技术的网络财务报告在我国应用的现状及其存在问题：如对XBRL认识不足；研究与开发技术停留在理论层面;XBRL分类体系尚不完善;财务信息提供方面临高风险：人才储备匮乏；信息质量无保障等。并对存在的问题有针对性的提出了解决对策,包括加大对XBRL的研究和宣传力度；加强XBRL应用程序的研发；进一步完善XBRL分类标准；提高与财务信息提供方有关的改善措施；加强XBRL人才的培养和储备；加强信息安全,提高信息质量。 通过对这些问题的提出和解决,期望XBRL在我国的发展会更加规范化、标准化,从而更大限度的提升工作效率、节约社会资源,更好的促进经济的发展。
[Abstract]:With the rapid development of economy, the demand for financial information in social enterprises is not satisfied by the traditional financial report. It is based on the second generation network markup language (XML). The extensible business report language (XBRL), which supports the development of the enterprise, brings good news to the financial report of the enterprise. It not only solves the problems of the difficult exchange of financial data and the difficulty of financial information analysis, but also brings more efficiency to the parties in the chain of financial information. Accurate, real-time data, new technology has brought real benefits to information users. Descriptive and normative research methods are the research methods used in this paper. Based on the expandable business reporting language (XBRL) and the network financial reporting theory based on XBRL technology, this paper expatiates in detail. This paper puts forward the current situation and existing problems of the application of network financial report based on XBRL technology in our country, such as insufficient understanding of XBRL, research and development technology staying at the theoretical level, imperfect classification system of XBRL, and so on. The financial information supply aspect faces the high risk: the talented person reserve is scarce; the information quality is not guaranteed and so on. Some countermeasures are put forward to solve the problems, including increasing the research and propaganda of XBRL, strengthening the research and development of XBRL application program, further perfecting the classification standard of XBRL, improving the improvement measures related to the financial information provider. Strengthen the training and reserve of XBRL talents, strengthen information security and improve the quality of information. Through putting forward and solving these problems, we hope that the development of XBRL in our country will be more standardized and standardized, so as to improve the working efficiency, save social resources and promote the economic development to a greater extent.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2
本文编号：2286046
[Abstract]:With the rapid development of economy, the demand for financial information in social enterprises is not satisfied by the traditional financial report. It is based on the second generation network markup language (XML). The extensible business report language (XBRL), which supports the development of the enterprise, brings good news to the financial report of the enterprise. It not only solves the problems of the difficult exchange of financial data and the difficulty of financial information analysis, but also brings more efficiency to the parties in the chain of financial information. Accurate, real-time data, new technology has brought real benefits to information users. Descriptive and normative research methods are the research methods used in this paper. Based on the expandable business reporting language (XBRL) and the network financial reporting theory based on XBRL technology, this paper expatiates in detail. This paper puts forward the current situation and existing problems of the application of network financial report based on XBRL technology in our country, such as insufficient understanding of XBRL, research and development technology staying at the theoretical level, imperfect classification system of XBRL, and so on. The financial information supply aspect faces the high risk: the talented person reserve is scarce; the information quality is not guaranteed and so on. Some countermeasures are put forward to solve the problems, including increasing the research and propaganda of XBRL, strengthening the research and development of XBRL application program, further perfecting the classification standard of XBRL, improving the improvement measures related to the financial information provider. Strengthen the training and reserve of XBRL talents, strengthen information security and improve the quality of information. Through putting forward and solving these problems, we hope that the development of XBRL in our country will be more standardized and standardized, so as to improve the working efficiency, save social resources and promote the economic development to a greater extent.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2
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