發(fā)布時(shí)間：2018-01-21 15:01

  本文關(guān)鍵詞： XBRL 通用分類標(biāo)準(zhǔn) 編輯軟件 軟件工程　出處：《中國科學(xué)院大學(xué)（工程管理與信息技術(shù)學(xué)院）》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：可擴(kuò)展商業(yè)報(bào)告語言(eXtensible Business Reporting Language, XBRL)在全球范圍內(nèi)已廣泛開始應(yīng)用,我國早在2003年就開始XBRL的研究,并于2010年正式發(fā)布企業(yè)會計(jì)準(zhǔn)則通用分類標(biāo)準(zhǔn)。但XBRL在我國的應(yīng)用過程中,均普遍使用國外的軟件進(jìn)行編輯。隨著XBRL應(yīng)用的逐步開展,國外軟件不能完全適應(yīng)國內(nèi)應(yīng)用場景,并已影響XBRL的推廣及應(yīng)用,研究并開發(fā)一套適用于國內(nèi)分類標(biāo)準(zhǔn)編輯及管理的、具有自主知識產(chǎn)權(quán)的分類標(biāo)準(zhǔn)編輯軟件系統(tǒng)已十分緊迫和必要。 本文對XBRL的核心技術(shù)規(guī)范及其一致性套件進(jìn)行研究,提出了一種XBRL解析的新技術(shù)；并結(jié)合我國通用分類標(biāo)準(zhǔn)的特點(diǎn),設(shè)計(jì)開發(fā)了一套分類標(biāo)準(zhǔn)編輯系統(tǒng)。本文的主要?jiǎng)?chuàng)新性工作如下： (1)對XBRL2.1、Dimensions1.0、Formula1.0等技術(shù)規(guī)范及相關(guān)一致性套件進(jìn)行解析,并對業(yè)務(wù)規(guī)則進(jìn)行了分析,提出了一套分類標(biāo)準(zhǔn)解析編輯的新技術(shù)； (2)結(jié)合通用分類標(biāo)準(zhǔn)的特點(diǎn),從功能及性能方面對通用分類標(biāo)準(zhǔn)編輯系統(tǒng)進(jìn)行需求分析和軟件架構(gòu)設(shè)計(jì)； (3)文中應(yīng)用本文提出的解析技術(shù),設(shè)計(jì)開發(fā)了一套通用分類標(biāo)準(zhǔn)編輯系統(tǒng)。文中詳細(xì)說明編輯系統(tǒng)的實(shí)施環(huán)境,介紹了通用分類標(biāo)準(zhǔn)編輯系統(tǒng)的使用流程,并對系統(tǒng)中的分類標(biāo)準(zhǔn)文件編輯、元素編輯及關(guān)系編輯等功能進(jìn)行了測試和驗(yàn)證。 本文提出的XBRL分類標(biāo)準(zhǔn)的解析技術(shù),設(shè)計(jì)開發(fā)的XBEL分類標(biāo)準(zhǔn)的編輯軟件系統(tǒng),對XBRL及通用分類標(biāo)準(zhǔn)在國內(nèi)的規(guī)范應(yīng)用起到了良好的促進(jìn)作用。
[Abstract]:Extensible Business Reporting language (XBRL) has been widely used all over the world. China began the research of XBRL in 2003 and officially issued the general classification standard of enterprise accounting standards in 2010. But the application of XBRL in our country. With the gradual development of XBRL application, foreign software can not fully adapt to domestic application scenarios, and has affected the promotion and application of XBRL. It is very urgent and necessary to study and develop a software system of classification standard editing which is suitable for domestic classification standard editing and management and has its own intellectual property rights. In this paper, the core technical specification and its conformance suite of XBRL are studied, and a new technology of XBRL parsing is proposed. According to the characteristics of general classification standards in China, a classification standard editing system is designed and developed. The main innovative work of this paper is as follows: The technical specifications such as XBRL 2.1 Dimensions 1.0 forma 1.0 and related conformance suites are analyzed and the business rules are analyzed. A set of new techniques for classification standard analysis and editing are proposed. 2) according to the characteristics of the general classification standard, the requirement analysis and software architecture design of the general classification standard editing system are carried out from the aspects of function and performance; In this paper, a set of general classification standard editing system is designed and developed by using the analytical technology proposed in this paper, and the implementation environment of the editing system is described in detail. This paper introduces the usage flow of the general classification standard editing system, and tests and verifies the functions of the classification standard file editing, element editing and relationship editing in the system. This paper puts forward the analytical technology of XBRL classification standard, and designs and develops the editing software system of XBEL classification standard. It has played a good role in promoting the application of XBRL and general classification standards in China.
【學(xué)位授予單位】：中國科學(xué)院大學(xué)（工程管理與信息技術(shù)學(xué)院）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：TP311.52

【參考文獻(xiàn)】

相關(guān)期刊論文 前7條

1 彭屹松;;國外XBRL軟件開發(fā)技術(shù)比較及啟示[J];財(cái)會月刊;2011年08期

2 鄒娟,田玉敏;軟件設(shè)計(jì)模式的選擇與實(shí)現(xiàn)[J];計(jì)算機(jī)工程;2004年10期

3 李麗芬;買亞莉;;RUP需求管理模型的研究及其實(shí)現(xiàn)[J];科技情報(bào)開發(fā)與經(jīng)濟(jì);2007年02期

4 朱建國;李文卿;;上海證券交易所與深圳證券交易所XBRL應(yīng)用的比較分析[J];會計(jì)之友(中旬刊);2010年01期

5 孫凡;楊周南;;XBRL技術(shù)體系結(jié)構(gòu)的語言學(xué)分析與改進(jìn)研究[J];會計(jì)研究;2013年07期

6 應(yīng)唯;王丁;黃敏;王穎;;XBRL財(cái)務(wù)報(bào)告分類標(biāo)準(zhǔn)的架構(gòu)模型研究[J];會計(jì)研究;2013年08期

7 楊敏;;穩(wěn)步推進(jìn)通用分類標(biāo)準(zhǔn)實(shí)施全面提升會計(jì)信息化標(biāo)準(zhǔn)建設(shè)水平[J];中國農(nóng)業(yè)會計(jì);2012年02期

，

本文編號：1451794