發(fā)布時間：2018-02-04 08:12

  本文關(guān)鍵詞： XBRL網(wǎng)絡(luò)財務(wù)報告 建設(shè)銀行 應(yīng)用實施　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：可擴展商業(yè)報告語言(eXtensible Business Reporting Language,XBRL)近年來在財務(wù)信息的處理上得到了廣泛的應(yīng)用,它改變了企業(yè)原有的財務(wù)報告方式,通過計算機系統(tǒng)識別和處理企業(yè)數(shù)據(jù),對企業(yè)的財務(wù)信息進行有效的加工和利用。企業(yè)財務(wù)部門可以利用XBRL系統(tǒng)存儲企業(yè)數(shù)據(jù),及時且準確的傳遞財務(wù)信息,同時可以利用XBRL系統(tǒng)對企業(yè)進行內(nèi)部管理,在同行業(yè)間進行比較,為企業(yè)的決策提供借鑒。近年來我國一直在鼓勵和推廣XBRL系統(tǒng)在銀行業(yè)的應(yīng)用,財政部在通用分類標準的基礎(chǔ)上依據(jù)企業(yè)會計準則和銀行財務(wù)報告的特性,制定了銀行業(yè)XBRL通用分類標準并組織銀行業(yè)等金融機構(gòu)的實施,由于銀行業(yè)是一個高風險,與社會經(jīng)濟和金融穩(wěn)定都相關(guān)的重要行業(yè),所以實施銀行業(yè)XBRL通用分類標準,能夠加快銀行業(yè)會計信息化的規(guī)范性建設(shè),提高銀行業(yè)會計監(jiān)管水平,降低內(nèi)控風險,在銀行業(yè)的推廣為XBRL在我國企業(yè)的全面發(fā)展提供了重要的理論意義和現(xiàn)實意義。論文主要研究了 XBRL在銀行業(yè)中的實施情況,以建設(shè)銀行為研究對象,介紹了建行應(yīng)用XBRL技術(shù)的過程,以提出問題、分析問題和解決問題的思路貫穿整篇文章,綜合運用了會計學(xué)、管理學(xué)和經(jīng)濟學(xué)等學(xué)科的理論基礎(chǔ),采用了規(guī)范研究法、理論聯(lián)系實際法和對比分析法等具體研究方法。首先,先介紹XBRL報告的研究現(xiàn)狀、理論基礎(chǔ)以及相關(guān)理論概念。其次,簡介了建設(shè)銀行XBRL網(wǎng)絡(luò)報告應(yīng)用過程中面臨的挑戰(zhàn)和應(yīng)用的優(yōu)勢,重點介紹了建行XBRL網(wǎng)絡(luò)報告應(yīng)用的具體過程,并且分析了建設(shè)銀行在實施過程中存在的問題并對原因進行分析。最后,在分析了實施過程中存在的問題及成因的基礎(chǔ)上,分別從報送系統(tǒng)、分類標準、軟件人才及審計鑒證監(jiān)管等方面提出對策,從而充分發(fā)揮XBRL技術(shù)在建設(shè)銀行中的應(yīng)用,希望能為其他銀行提供借鑒之處,推動XBRL報告在企業(yè)中的實施推廣。
[Abstract]:Extensible Business Reporting Language. XBRL) has been widely used in the processing of financial information in recent years. It has changed the original financial reporting mode of enterprises and identified and processed enterprise data through computer system. The financial information of the enterprise can be processed and utilized effectively. The financial department of the enterprise can use the XBRL system to store the enterprise data and transfer the financial information timely and accurately. At the same time, XBRL system can be used for internal management of enterprises, in the same industry comparison, to provide reference for the decision-making of enterprises. In recent years, China has been encouraging and promoting the application of XBRL system in the banking industry. Based on the general classification standard, the Ministry of Finance formulates the general classification standard of banking XBRL and organizes the implementation of banking and other financial institutions according to the characteristics of enterprise accounting standards and bank financial reports. Because the banking industry is a high risk, and is related to the social economy and financial stability, so the implementation of the banking XBRL general classification standards, can speed up the standardization of banking accounting information construction. Improve the level of banking accounting supervision and reduce the risk of internal control. The promotion in the banking industry provides important theoretical and practical significance for the overall development of XBRL in China's enterprises. This paper mainly studies the implementation of XBRL in the banking industry. Taking China Construction Bank as the research object, this paper introduces the process of applying XBRL technology to CCB, in order to raise problems, analyze problems and solve problems, it runs through the whole article and makes comprehensive use of accounting. Management and economics and other disciplines of the theoretical basis, the use of normative research method, theory combined with practice and comparative analysis and other specific research methods. First, introduce the research status of XBRL report. The theoretical basis and related theoretical concepts. Secondly, the paper briefly introduces the challenges and advantages in the application of XBRL network report of China Construction Bank. This paper mainly introduces the concrete process of the application of CCB XBRL network report, and analyzes the problems existing in the implementation process of CCB and analyzes the reasons. Based on the analysis of the problems and causes in the process of implementation, the paper puts forward the countermeasures from the aspects of the reporting system, classification standards, software talents and audit verification supervision and so on. In order to give full play to the application of XBRL technology in China Construction Bank, we hope to provide reference for other banks and promote the implementation of XBRL report in enterprises.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F830.42;F832.33

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