基于XBRL的通信集团薪酬管理系统的研究与设计

发布时间：2018-06-17 16:36

本文选题：XBRL + 网络财务报告　；参考：《复旦大学》2012年硕士论文

【摘要】：二十一世纪是网络经济的时代,计算机和网络已经走进了每个人的日常工作和生活,成为我们不可缺少的重要工具。网络财务报告这一披露模式也应运而生并迅速发展,为财务信息的发布、传递、收集和分析带来了极大的便利。但由于缺乏相应的规范和标准,这些网络财务报告并没有统一的格式,降低了网络财务信息的有效性,甚至限制了网络财务报告的进一步发展。XBRL (XBRL)(?)正是这样一种规范网络财务报告的标准。它由美国注册会计师协会首先提出,随即取得了蓬勃发展,现在已经成为网络财务报告技术的主流趋势。本文首先介绍了该系统的研究意义,和应用现状。在第二章中研究了可扩展商业报告语言的相关内容；然后针对调查数据分析我国网络财务报告披露现状,揭示存在的问题；在随后的论述中据此阐明了XBRL在我国发展的契机,并结合XBRL的应用价值论证了其在我国应用的现实可行性；事物的发展总是相互联系的,然后本文从行业的角度讨论了我国应用XBRL将带来的一些影响。本系统的意义主要在于,本系统利用了XBRL的特性,自动的从XBRL文档里提取数据,实现对财务信息的全面查询和分析。通过本系统实现财务信息的可定制化、财务信息的个性化展示等为公司财务信息使用者以及相关人员带来方便。
[Abstract]:The 21 century is the era of network economy. Computers and networks have come into the daily work and life of everyone and become an indispensable tool. The disclosure mode of network financial report has emerged and developed rapidly, which brings great convenience for the release, transmission, collection and analysis of financial information. However, due to the lack of relevant norms and standards, these network financial reports do not have a uniform format, which reduces the effectiveness of network financial information, and even limits the further development of network financial reports. XBRL / XBRL) Just like this kind of standard that standardizes network financial report. It was first put forward by the American Institute of Certified Public Accountants (ACPA), and then developed rapidly. Now it has become the mainstream trend of network financial reporting technology. This paper first introduces the research significance and application status of the system. In the second chapter, we study the relevant contents of extensible business reporting language, and then analyze the current situation of our country's network financial report disclosure based on the survey data, reveal the existing problems, and then expound the opportunity of XBRL's development in our country. Combined with the application value of XBRL, the paper demonstrates the practical feasibility of its application in China, and the development of things is always related to each other. Then, this paper discusses the influence of XBRL application in our country from the angle of industry. The significance of this system is that the system utilizes the characteristics of XBRL, automatically extract data from XBRL documents, and realize the overall query and analysis of financial information. Through this system the customizable financial information can be realized and the individualized display of financial information will bring convenience to the financial information users and related personnel of the company.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：TP311.52;F626;F272.92

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