本文選題：上市公司　切入點(diǎn)：XBRL　出處：《東北林業(yè)大學(xué)》2014年碩士論文

【摘要】：在經(jīng)濟(jì)全球化的趨勢下,無論是從國際形勢、企業(yè)內(nèi)部還是信息使用者角度都對我國財(cái)務(wù)信息披露方式提出了更高的要求。隨著信息技術(shù)水平的不斷提高,可擴(kuò)展企業(yè)報(bào)告語言(eXtensible Business Reporting Language, XBRL)的產(chǎn)生對我國財(cái)務(wù)報(bào)告模式起著變革性的作用,XBRL技術(shù)彌補(bǔ)了我國傳統(tǒng)財(cái)務(wù)報(bào)告模式所存在的局限。我國政府相關(guān)部門和證券交易所也積極地推動(dòng)上市公司應(yīng)用XBRL財(cái)務(wù)報(bào)告模式,但是目前我國與企業(yè)XBRL應(yīng)用相關(guān)的研究卻很少。企業(yè)是應(yīng)用XBRL的主體,是決定XBRL技術(shù)發(fā)展方向的關(guān)鍵所在。因此研究上市公司XBRL應(yīng)用效果對于我國現(xiàn)階段XBRL研究有著重要意義。如果應(yīng)用效果好,那么既提高了企業(yè)應(yīng)用XBRL財(cái)務(wù)報(bào)告模式的積極性,同時(shí)為XBRL應(yīng)用于我國非上市公司提供了實(shí)踐經(jīng)驗(yàn)。 本文以XBRL應(yīng)用的相關(guān)概念和理論為研究基礎(chǔ),并對XBRL應(yīng)用效果做了相關(guān)的界定。從政府部門、證監(jiān)會(huì)、證券交易所、上市公司四個(gè)不同方面分析總結(jié)了現(xiàn)階段我國XBRL應(yīng)用的現(xiàn)狀。選取深交所A股制造業(yè)上市公司為研究對象,收集了上市公司XBRL應(yīng)用前后十年(2004-2013年)的相關(guān)財(cái)務(wù)數(shù)據(jù),選取市場反應(yīng)這個(gè)角度研究上市公司XBRL應(yīng)用效果,并進(jìn)行XBRL應(yīng)用效果的實(shí)證設(shè)計(jì)。對檢驗(yàn)結(jié)果做了差異性分析、并將XBRL應(yīng)用前后的樣本數(shù)據(jù)進(jìn)行對比分析、趨勢分析,得到上市公司XBRL應(yīng)用效果總體上顯著,并針對檢驗(yàn)結(jié)果中出現(xiàn)的異常波動(dòng)給予了相應(yīng)的分析和討論。最后將XBRL應(yīng)用現(xiàn)狀與本文的研究結(jié)果相結(jié)合,從擴(kuò)大XBRL宣傳、專業(yè)人才培養(yǎng)、XBRL分類標(biāo)準(zhǔn)制定、保障信息安全以及XBRL應(yīng)用主體等幾個(gè)方面提出了促進(jìn)我國XBRL應(yīng)用發(fā)展的相關(guān)建議。
[Abstract]:Under the trend of economic globalization, both from the international situation, the enterprises or users of information are put forward higher requirements on the disclosure of financial information in China. With the continuous improvement of the level of information technology, eXtensible Business Reporting Language (eXtensible Business Reporting Language, XBRL) which plays a role in the change of China's financial reporting mode, XBRL technology makes up the existence of the traditional financial report limitations. Relevant departments of our government and the stock exchange also actively promote the application of XBRL mode of financial report of listed companies, but at present our country and the enterprise XBRL application related research is rarely. Enterprise is the main application of XBRL is the key. The technical development direction of XBRL. Therefore, studies on the application of XBRL of listed companies is of great significance for study of XBRL in our country at the present stage. If the application effect is good, It not only improves the enthusiasm of the enterprise to apply the XBRL financial report model, but also provides practical experience for the application of XBRL to China's non-listed company.
Based on the related concept of XBRL application and theory as the research foundation, and the application result of XBRL has made the related definition. From the government departments, the Commission, the Stock Exchange listed companies in four different aspects of analysis summarizes the present status of our XBRL application. Select the Shenzhen A shares of manufacturing listed companies as research the object, collection of listed companies before and after the application of XBRL for ten years (2004-2013 years) of the relevant financial data, select the application effect of XBRL on the perspective of the market reaction of listed companies, empirical design and application effect of XBRL. The test results of the differential analysis, and the sample data of XBRL before and after the application of the comparative analysis, trend analysis get the application effect of XBRL, listed companies generally significantly abnormal fluctuations and according to test results give the corresponding analysis and discussion. Finally the research and the application status of XBRL Combined with fruit, suggestions are put forward to promote the development of XBRL application in China from aspects of expanding XBRL publicity, training professional talents, developing XBRL classification standard, ensuring information security and XBRL application subjects.

【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F275

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