南京银行基于XBRL环境下持续性审计模式研究
发布时间：2018-10-09 20:24
【摘要】：XBRL作为当今会计电算化最为重要的组成部分,国内学者也在不断地深入研究XBRL在企业管理活动中的作用。目前,XBRL是通过XML技术作支撑,将商业报告中的各项数据转化为计算机数据并使其拥有更好拓展性的一种可扩展商业报告语言。随着国际上审计环境日益复杂,审计模式也必然随之调整,与此同时持续性审计模式是审计学界研究的最新成果,这种模式对于目前复杂的审计环境具有较强的适应性的特点也日益明显。现今社会环境日趋复杂,大数据时代的来临,以及计算机技术在应用领域逐渐的成熟,传统的审计模式在方式方法,或者技术手段方面都不能很好的承担起现在大部分企业的管理工作,所以XBRL应运而生。XBRL是作为管理人员以会计准则为基础,通过计算机技术合理整合企业管理中的财务数据,利用相关的计算机运算方式进行编制以及使用财务报告形成的一种较为先进的准则与手段,同时也得到了国际上的认可。如今,国内在XBRL方面的研究还处于初始的阶段,进行实践并成功的案例并不多,因此提高XBRL应用理论研究有重大意义。但随着社会经济的不断发展,对于新经济形势下暴露出的新问题,XBRL体系现阶段显然有些不太适应。所以,深入研究XBRL应用于实践中的一系列问题,并进行分析,最后进行完善对于国内的审计工作有着重要实践意义。 在详细地介绍了南京银行发展的基本概况以及南京银行持续性审计的现状的基础上,随后分析了南京银行实行持续性审计存在的问题,从社会监督促进,商业银行业务的复杂性,会计信息系统发展的促动和提升经济效益需求推动四个方面说明基于XBRL环境下南京银行实施持续性审计的必要性。随后提出了以Onions模型为基础,对持续性审计的准备阶段、实施阶段和完成阶段三个阶段进行了不同层次的分析,因为这三个阶段是持续性审计的必要组成部分,也是审计模式设计的必经之路,其充分体现了模式的过程和结构。最后介绍南京银行实施基于XBRL环境下持续性审计模式有效运行的保障措施,从不同角度和层次对如何更好的实施持续性审计模式做出了探讨,这些探讨既有内在的,也有外在的,对于促进南京银行的发展具有重要的促进作用。因此充分理解可扩展商业报告语言对我国以后有效地拓展其审计工作具有重大的实践意义。
[Abstract]:XBRL is the most important part of accounting computerization. Domestic scholars are also studying the role of XBRL in enterprise management. At present, XBRL is an extensible business reporting language supported by XML technology, which can convert all kinds of data in business report into computer data and make it more extensible. With the increasing complexity of the international audit environment, the audit model will inevitably be adjusted. At the same time, the continuous audit model is the latest result of the research in the field of audit. This model has a strong adaptability to the current complex audit environment. Nowadays, the social environment is becoming more and more complex, the era of big data is coming, and the computer technology is gradually maturing in the application field. The traditional audit mode is in the way and method. Or the technical means are not able to take up the management work of most enterprises now, so XBRL emerges as the times require. XBRL is as a manager based on accounting standards, and integrates the financial data in enterprise management reasonably through computer technology. It is a more advanced standard and means to make use of the related computer operation method and to use the financial report. At the same time, it has been accepted by the international community. At present, the research on XBRL in China is still in the initial stage, and there are few successful cases in practice, so it is of great significance to improve the research of XBRL application theory. However, with the development of social economy, XBRL system is obviously not suitable for the new problems exposed in the new economic situation. Therefore, it is of great practical significance to study the application of XBRL in practice, analyze and improve the audit work in China. On the basis of introducing the basic situation of Nanjing Bank's development and the present situation of Nanjing Bank's continuous audit in detail, the paper then analyzes the problems existing in Nanjing Bank's carrying out continuous audit, and promotes it from social supervision. The complexity of commercial bank business, the development of accounting information system and the promotion of economic benefits are four aspects to illustrate the necessity of Nanjing Bank to carry out continuous audit under XBRL environment. Then, based on the Onions model, the paper analyzes the three stages of continuous audit, namely, the preparation stage, the implementation stage and the completion stage, because these three stages are essential components of the continuous audit. Audit mode design is also the only way, which fully reflects the process and structure of the model. Finally, this paper introduces the guarantee measures for Nanjing Bank to implement the continuity audit mode based on XBRL environment, and discusses how to implement the continuous audit mode better from different angles and levels. There are also external, to promote the development of Nanjing Bank has an important role in promoting. Therefore, it is of great practical significance to fully understand extensible business reporting language for our country to effectively expand its audit work in the future.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.33;F239.65
本文编号：2260662
[Abstract]:XBRL is the most important part of accounting computerization. Domestic scholars are also studying the role of XBRL in enterprise management. At present, XBRL is an extensible business reporting language supported by XML technology, which can convert all kinds of data in business report into computer data and make it more extensible. With the increasing complexity of the international audit environment, the audit model will inevitably be adjusted. At the same time, the continuous audit model is the latest result of the research in the field of audit. This model has a strong adaptability to the current complex audit environment. Nowadays, the social environment is becoming more and more complex, the era of big data is coming, and the computer technology is gradually maturing in the application field. The traditional audit mode is in the way and method. Or the technical means are not able to take up the management work of most enterprises now, so XBRL emerges as the times require. XBRL is as a manager based on accounting standards, and integrates the financial data in enterprise management reasonably through computer technology. It is a more advanced standard and means to make use of the related computer operation method and to use the financial report. At the same time, it has been accepted by the international community. At present, the research on XBRL in China is still in the initial stage, and there are few successful cases in practice, so it is of great significance to improve the research of XBRL application theory. However, with the development of social economy, XBRL system is obviously not suitable for the new problems exposed in the new economic situation. Therefore, it is of great practical significance to study the application of XBRL in practice, analyze and improve the audit work in China. On the basis of introducing the basic situation of Nanjing Bank's development and the present situation of Nanjing Bank's continuous audit in detail, the paper then analyzes the problems existing in Nanjing Bank's carrying out continuous audit, and promotes it from social supervision. The complexity of commercial bank business, the development of accounting information system and the promotion of economic benefits are four aspects to illustrate the necessity of Nanjing Bank to carry out continuous audit under XBRL environment. Then, based on the Onions model, the paper analyzes the three stages of continuous audit, namely, the preparation stage, the implementation stage and the completion stage, because these three stages are essential components of the continuous audit. Audit mode design is also the only way, which fully reflects the process and structure of the model. Finally, this paper introduces the guarantee measures for Nanjing Bank to implement the continuity audit mode based on XBRL environment, and discusses how to implement the continuous audit mode better from different angles and levels. There are also external, to promote the development of Nanjing Bank has an important role in promoting. Therefore, it is of great practical significance to fully understand extensible business reporting language for our country to effectively expand its audit work in the future.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.33;F239.65
【参考文献】
相关期刊论文 前10条
1 吕志明;;基于XBRL的审计流程再造[J];财经问题研究;2011年03期
2 卿笃炼;;XBRL在我国的应用研究[J];财经界(学术版);2014年24期
3 关振宇;王凡林;;XBRL标准应用面临的问题及其前景分析[J];会计之友(中旬刊);2010年07期
4 何异;;XBRL国内研究综述[J];会计之友;2012年10期
5 刘利平;;XBRL在我国发展状况前景探究[J];内蒙古统计;2012年02期
6 谢明;;XBRL在财务工作中推广应用的探讨[J];价值工程;2014年34期
7 姜玉泉,丁国勇,施永香;XBRL对审计的影响及其对策[J];审计与经济研究;2004年04期
8 高锦萍;;XBRL财务报告审计模型及实现机制:一种框架研究[J];审计研究;2011年03期
9 路媛媛;;基于XBRL财务报告应用流程的审计问题研究[J];商业会计;2013年02期
10 朱志红;薛大维;;持续审计的创新及模型[J];西安财经学院学报;2013年04期
，本文编号：2260662
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2260662.html
