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基于XBRL的综合报告分类标准研究

发布时间:2019-07-06 13:41
【摘要】:目前,国际上会计信息化的新兴成果是XBRL(可扩展商业报告语言)技术,XBRL技术以其自有的优势正逐渐被我国和国际上其他国家所应用与推广。由于XBR L具有开放性、准确性、效率性、通用性等优点,所以XB RL技术可以达到为财务信息使用者提供企业实时的财务信息的目的,并可以为企业降低成本提高效率。综合报告作为国际上新兴的企业信息披露模式,在其产生之初便得到广泛认可,并在许多国家与地区开始实施,同时综合报告也确定以XBRL作为发布平台,本文就是在这样的背景下对基于XBRL的综合报告分类标准进行探索性理论研究,以期能探索构建出行之有效的综合报告分类标准,使其广泛应用,为会计信息使用者提供高质量、可靠的决策支持。在论文的研究过程中,主要采用了文献综述法、规范分析法以及比较分析法。通过对XBRL技术与综合报告的相关理论进行介绍,重点阐述了XBRL的工作流程和综合报告的涵义,并且分析了XBRL与综合报告结合的必然性。进而在第四章对XBRL环境下对综合报告分类标准进行设计。最后,提出了推动XBRL与综合报告披露模式实施与发展的措施与建议。通过上述研究,得出了在外部条件逐步成熟的情况下,基于XBRL环境下综合报告披露模式是可行的,并且将具有一定的理论与实践意义。
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[Abstract]:At present, the new achievement of accounting informatization in the world is XBRL (Extensible Business reporting language) technology. XBRL technology is gradually being applied and popularized by our country and other countries in the world because of its own advantages. Because XBR L has the advantages of openness, accuracy, efficiency, universality and so on, XB RL technology can provide real-time financial information for financial information users, and can reduce costs and improve efficiency for enterprises. As a new enterprise information disclosure model in the world, the comprehensive report has been widely recognized at the beginning of its emergence, and began to be implemented in many countries and regions. At the same time, the comprehensive report has also been determined to use XBRL as the publishing platform. In this context, this paper makes exploratory theoretical research on the comprehensive report classification standard based on XBRL, in order to explore and construct an effective comprehensive report classification standard and make it widely used. Provide high quality and reliable decision support for accounting information users. In the research process of this paper, literature review method, normative analysis method and comparative analysis method are mainly used. By introducing the related theories of XBRL technology and comprehensive report, this paper focuses on the workflow of XBRL and the meaning of comprehensive report, and analyzes the necessity of combining XBRL with comprehensive report. Then in the fourth chapter, the classification standard of comprehensive report is designed in XBRL environment. Finally, the measures and suggestions to promote the implementation and development of XBRL and comprehensive report disclosure model are put forward. Through the above research, it is concluded that under the condition of gradual maturity of external conditions, the comprehensive report disclosure model based on XBRL environment is feasible, and will have certain theoretical and practical significance.
【学位授予单位】:湖南大学
【学位级别】:硕士
【学位授予年份】:2016
【分类号】:F275


本文编号:2511055

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