本文選題：XBRL + 財(cái)務(wù)報(bào)告��； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：進(jìn)入二十一世紀(jì),伴隨著互聯(lián)網(wǎng)技術(shù)日新月異的發(fā)展,信息技術(shù)已經(jīng)開始全方位的影響社會(huì)經(jīng)濟(jì)了,尤其在提高企業(yè)的經(jīng)營效率方面,信息化和現(xiàn)代化的企業(yè)生產(chǎn)管理效果顯著。作為企業(yè)管理的核心,財(cái)務(wù)管理信息化是全面建設(shè)企業(yè)信息化的第一步,其信息化水平對(duì)于企業(yè)競(jìng)爭(zhēng)力的影響比較重大。但是當(dāng)前大多數(shù)企業(yè)的財(cái)務(wù)管理平臺(tái),暫時(shí)還沒有統(tǒng)一的信息共享平臺(tái),在企業(yè)與企業(yè)之間,企業(yè)與行政部門之間還不能實(shí)現(xiàn)既方便又快捷的信息轉(zhuǎn)化和共享,同時(shí)很難一次性編制出滿足不同的信息使用者需要的,有針對(duì)的財(cái)務(wù)報(bào)告。這樣不便于信息使用者進(jìn)行信息挖掘和分析,同時(shí)也會(huì)增加數(shù)據(jù)錯(cuò)誤產(chǎn)生的風(fēng)險(xiǎn)。XBRL(即可擴(kuò)展商業(yè)報(bào)告語言,eXtensible Business Reporting Language)的誕生,極大的改善了這些問題。在一個(gè)標(biāo)準(zhǔn)化平臺(tái)中,XBRL由于其基于XML語言所特有的標(biāo)記性,可以滿足不同信息使用者各種個(gè)性化需求,按照各種不同的條件生成對(duì)應(yīng)財(cái)務(wù)文件。利用這一特性,就可以只編輯一次財(cái)務(wù)報(bào)表,其他信息使用者根據(jù)自身需求生成不同的財(cái)務(wù)報(bào)表,以通用的財(cái)務(wù)報(bào)表的形式實(shí)現(xiàn)財(cái)務(wù)數(shù)據(jù)的報(bào)告、分析、提取。真正做到了信息傳遞的準(zhǔn)確性和高效性。但我國剛開始應(yīng)用XBRL財(cái)務(wù)報(bào)告不久,遠(yuǎn)遠(yuǎn)的晚于國外,技術(shù)和理論方面都比較欠缺,在推廣和使用中必然會(huì)遇到很多困難。正因?yàn)槿绱?只有在使用過程中不斷發(fā)現(xiàn)并解決產(chǎn)生的問題,才能讓XBRL有進(jìn)一步的發(fā)展。以XBRL在M股份有限公司(以下簡(jiǎn)稱M公司)中的應(yīng)用現(xiàn)狀為例,對(duì)XBRL實(shí)施過程中產(chǎn)生的問題提出建議。按照相關(guān)理論應(yīng)用與實(shí)際案例,在掌握M公司相關(guān)資料的情況下,通過文字與圖表相結(jié)合的方式,直觀展示M公司在應(yīng)用XBRL財(cái)務(wù)報(bào)告的現(xiàn)狀,并通過針對(duì)應(yīng)用中存在的主要問題及原因,提出合理的建議和措施。研究目的是結(jié)合XBRL相關(guān)理論,針對(duì)所掌握的M公司應(yīng)用XBRL財(cái)務(wù)報(bào)告現(xiàn)狀進(jìn)行深入剖析,為企業(yè)存在的問題提供比較合理的建議。
[Abstract]:In the 21 century, with the rapid development of Internet technology, information technology has begun to affect the social economy in all directions, especially in improving the business efficiency of enterprises.Informationization and modern enterprise production management effect is remarkable.As the core of enterprise management, financial management informatization is the first step in the overall construction of enterprise informatization, and its informatization level has a significant impact on the competitiveness of enterprises.However, at present, most enterprises' financial management platforms do not have a unified information sharing platform for the time being. Between enterprises and enterprises, and between enterprises and administrative departments, it is not possible to realize the convenient and fast information conversion and sharing.At the same time, it is difficult to produce a one-off to meet the needs of different information users, targeted financial reports.It is not convenient for information users to mine and analyze information, and it will also increase the risk of data error. XBRL (extensible Business Reporting language) has greatly improved these problems.In a standardized platform, XBRL can meet the individual needs of different information users and generate corresponding financial documents according to different conditions because of its unique tagging ability based on XML language.With this feature, financial statements can be edited only once, and other information users can generate different financial statements according to their own needs, and report, analyze and extract financial data in the form of general financial statements.The accuracy and efficiency of information transmission are really achieved.However, our country has just started to use XBRL financial report, far behind the foreign countries, technical and theoretical aspects are relatively lacking, in the promotion and use of will inevitably meet a lot of difficulties.Because of this, XBRL can be further developed only when problems are discovered and solved in the process of use.Taking the application of XBRL in M Co., Ltd. (M Company for short) as an example, this paper puts forward some suggestions on the problems arising from the implementation of XBRL.According to the relevant theory application and practical cases, under the condition of mastering the relevant information of M Company, through the combination of text and chart, the paper shows the current situation of M Company's application of XBRL financial report directly.According to the main problems and reasons in application, some reasonable suggestions and measures are put forward.The purpose of this study is to analyze the current situation of M Company's application of XBRL financial report based on the theory of XBRL, and to provide reasonable suggestions for the problems existing in the enterprise.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F425;F406.7

【參考文獻(xiàn)】

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