基于XBRL的贸易术语歧义性约束研究

发布时间：2018-05-23 14:20

本文选题：电子贸易 + 数据交换　；参考：《暨南大学》2016年硕士论文

【摘要】：电子贸易活动过程中的大部分交易是通过在参与方之间交换若干项单证实现的,这些单证包含了丰富的贸易术语。潜在歧义论指出,潜在歧义是存在于中文术语中的一个普遍现象,而一旦潜在歧义转化为现实歧义,则会导致贸易数据语义描述不明确,数据的具体含义无法被计算机正确理解,从而降低数据交换的质量。因此对贸易术语中潜在歧义的研究是提升电子贸易数据交换中业务数据质量的基础。在证实贸易术语的歧义性后,需要考虑如何在电子贸易数据交换中对歧义性进行约束。目前主流的数据交换方案——基于XML(可扩展标记语言)的电子商务标准由于缺乏对语义的描述能力,无法很好地解决贸易数据歧义性约束问题。而可扩展商业报告语言(eXtensible Business Reporting Language,XBRL)与 XML 相比具有增强的语义表达功能,作为一种开放的报告语言,其应用范围并不局限于财务报告,它同样可用于非财务报告领域。在此背景下,本文所研究的另一问题是如何利用XBRL增强的语义功能约束术语的歧义性。本文所提出的两大研究问题,实际上正是面向中小微企业的外贸平台对电子贸易数据交换的需求。本文在潜在歧义论的指导下,首先对贸易术语的词组类型结构和句法功能结构进行深入的解析,判定术语的现实歧义是否存在,并对贸易术语潜在歧义与现实歧义的相关性进行了检验,证实贸易术语的歧义性,进一步针对贸易术语的歧义类型建立贸易术语关系模型,从理论上提出约束各类歧义的对策。在此基础上,通过构建XBRL电子贸易分类标准(Taxonomy),即描述数据元素及其关系的"业务词典",以约束电子贸易数据交换中术语的歧义性,作为对策的实现。最后,本文借助富士通Interstage XWand软件对分类标准进行检验,证明其可行性和有效性。虽然理论上术语必须满足单义性要求,但本研究通过实证方法检验发现贸易术语的潜在歧义与现实歧义显著相关,此外,研究还说明了贸易术语字面含义与学术含义存在不一致性,因此本文从语法和语义两方面证实了在贸易实务中贸易术语存在歧义性。另一方面,目前仍没有一种方法可以完全解决术语歧义的问题,本文立足于实践,提出利用XBRL增强的语义机制作为贸易术语的一种消歧方法,为中文术语歧义性的消解方法提供一种有益的参考,同时希望通过约束电子贸易数据交换中术语的歧义实现数据交换质量的提升。
[Abstract]:Most of the transactions in electronic commerce are made through the exchange of a number of documents between participants, which contain a wealth of trade terms. The theory of latent ambiguity points out that latent ambiguity is a common phenomenon in Chinese terminology, but once the underlying ambiguity is translated into real ambiguity, it will lead to unclear semantic description of trade data. The concrete meaning of data can not be correctly understood by the computer, thus reducing the quality of data exchange. Therefore, the study of potential ambiguity in trade terms is the basis for improving the quality of business data in EDI. After confirming the ambiguity of trade terms, we need to consider how to restrict the ambiguity in EDI. The current mainstream data exchange scheme, E-commerce standard based on XML (Extensible markup language), is unable to solve the ambiguity constraint problem of trade data due to the lack of semantic description ability. Compared with XML, extensible Business Reporting language (XBRL) has enhanced semantic expression function. As an open reporting language, its application scope is not limited to financial report, it can also be used in non-financial reporting field. In this context, another problem studied in this paper is how to use XBRL enhanced semantic function to constrain the ambiguity of terms. The two research problems in this paper are, in fact, the demand for electronic trade data exchange in the foreign trade platform for small and medium-sized enterprises. Under the guidance of the theory of potential ambiguity, this paper first analyzes the phrase type structure and syntactic functional structure of the terms in order to determine the existence of the actual ambiguity of the terms. The correlation between the potential ambiguity of trade terms and the actual ambiguity is tested, the ambiguity of trade terms is confirmed, and the relationship model of trade terms is established according to the types of ambiguity of trade terms, and the countermeasures to constrain all kinds of ambiguity are put forward theoretically. On this basis, by constructing XBRL Electronic Trade Classification Standard (XBRL), that is, "Business Dictionary" describing data elements and their relationships, the ambiguity of terms in EDI is restricted as the realization of countermeasures. Finally, this paper uses Fujitsu Interstage XWand software to test the classification standard, and proves its feasibility and effectiveness. Although in theory terms must satisfy the requirement of mononymy, the empirical study shows that the potential ambiguity of terms is significantly related to the actual ambiguity. The study also shows that there is inconsistency between the literal and academic meanings of trade terms, so this paper confirms the ambiguity of trade terms in trade practice from the aspects of grammar and semantics. On the other hand, there is still no way to completely solve the problem of terminology ambiguity. Based on practice, this paper proposes to use the semantic mechanism enhanced by XBRL as a disambiguation method for trade terms. This paper provides a useful reference for the resolution of ambiguity of Chinese terms and hopes to improve the quality of data exchange by restricting the ambiguity of terms in EDI.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：TP391.1;F740

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