本文關(guān)鍵詞：基于XBRL的PDF財(cái)務(wù)報(bào)告信息處理方法及實(shí)現(xiàn)研究　出處：《華東師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：信息是有效決策的基礎(chǔ)和依據(jù)。投資者、債權(quán)人、企業(yè)管理層、企業(yè)員工、稅務(wù)部門、消費(fèi)者、供應(yīng)商、社會(huì)公眾等眾多利益相關(guān)者需要有效的信息披露制度來保障和滿足自身決策對信息的需求。作為企業(yè)會(huì)計(jì)最終產(chǎn)品的財(cái)務(wù)報(bào)告,可以基本滿足各利益相關(guān)者的信息需求,在一定程度上緩解了信息不對稱。然而隨著經(jīng)濟(jì)全球化和資本市場國際化、一體化進(jìn)程的加劇,傳統(tǒng)非結(jié)構(gòu)化格式的財(cái)務(wù)報(bào)告由于內(nèi)含信息不易被計(jì)算機(jī)有效識別,企業(yè)利益相關(guān)者不能在這些的財(cái)務(wù)報(bào)告中及時(shí)獲取有價(jià)值信息,越來越不能滿足利益相關(guān)者對個(gè)性化信息的需求。XBRL的產(chǎn)生為這些問題在技術(shù)上找到了可行的解決方案。 XBRL給財(cái)務(wù)報(bào)告元素打上標(biāo)準(zhǔn)化的電子標(biāo)記,從而使由這些元素組成的財(cái)務(wù)報(bào)告轉(zhuǎn)換成計(jì)算機(jī)可以解讀的信息,便于企業(yè)利益相關(guān)者方便及時(shí)的獲取、分析和利用。XBRL初步應(yīng)用彰顯出新技術(shù)應(yīng)用于財(cái)務(wù)領(lǐng)域給人們所帶來的便捷,XBRL財(cái)務(wù)報(bào)告替代傳統(tǒng)財(cái)務(wù)報(bào)告成為時(shí)代發(fā)展的必然。然而企業(yè)在過去產(chǎn)生了大量以PDF格式為代表的財(cái)務(wù)報(bào)告,這些PDF財(cái)務(wù)報(bào)告所含的信息可以讓企業(yè)利益相關(guān)者更多了解企業(yè)發(fā)展的歷程,為科學(xué)決策提供更詳盡準(zhǔn)確充分的信息支持。如果能將這些PDF財(cái)務(wù)報(bào)告處理成XBRL應(yīng)用軟件可以讀取的數(shù)據(jù),并將這些數(shù)據(jù)合并到現(xiàn)有XBRL數(shù)據(jù)庫中,使企業(yè)利益相關(guān)者可以使用XBRL軟件輕易地獲取這些財(cái)務(wù)報(bào)告中的信息,將具有非常重要的理論意義和現(xiàn)實(shí)意義。 本文研究基于XBRL的PDF財(cái)務(wù)報(bào)告信息處理方法,結(jié)合XBRL的關(guān)鍵技術(shù),將基于語義的PDF信息處理方法應(yīng)用于PDF財(cái)務(wù)報(bào)告信息處理,通過設(shè)計(jì)信息處理平臺,通過相應(yīng)算法與模塊實(shí)現(xiàn)了從PDF到XBRL的信息轉(zhuǎn)化。論文采用規(guī)范研究、設(shè)計(jì)研究和應(yīng)用研究相結(jié)合的方式,完成了XBRL技術(shù)框架下的PDF財(cái)務(wù)報(bào)告語義識別、信息抽取、格式轉(zhuǎn)換及XBRL生成,最終使基于XBRL技術(shù)的PDF財(cái)務(wù)報(bào)告信息處理方法的設(shè)計(jì)得以實(shí)現(xiàn)。本研究將為XBRL財(cái)務(wù)報(bào)告體系建設(shè)特別是XBRL數(shù)據(jù)處理技術(shù)提供理論基礎(chǔ)與實(shí)踐依據(jù)。
[Abstract]:Information is the basis for effective decision-making. Investors, creditors, corporate management, employees, tax authorities, consumers, suppliers. Many stakeholders, such as the public, need an effective information disclosure system to ensure and meet the information needs of their own decision-making. As the final product of enterprise accounting, financial report. Can basically meet the information needs of stakeholders, to some extent alleviate the information asymmetry. However, with the economic globalization and the internationalization of capital markets, the integration process intensified. Because the information contained in the traditional unstructured financial report is not easy to be effectively identified by the computer, the enterprise stakeholders can not obtain valuable information in these financial reports in time. The generation of XBRL, which is unable to meet the needs of stakeholders for personalized information, provides a technically feasible solution to these problems. XBRL marks the financial reporting elements with standardized electronic tags, so that the financial reports made up of these elements can be translated into information that can be interpreted by computer, which is convenient for the enterprise stakeholders to obtain in time. The analysis and use of the initial application of .XBRL highlight the convenience that the new technology has brought to people in the field of finance. It is inevitable to replace the traditional financial report with XBRL financial report. However, a large number of financial reports represented by PDF format have been produced in the past. The information contained in the PDF financial report can help the stakeholders to know more about the development of the enterprise. Provide more detailed and accurate information for scientific decisions. If you can process these PDF financial reports into data that XBRL applications can read. And merge this data into the existing XBRL database, so that enterprise stakeholders can easily access the information in these financial reports using XBRL software. It will have very important theoretical and practical significance. In this paper, the PDF financial report information processing method based on XBRL is studied. Combined with the key technology of XBRL, the semantic PDF information processing method is applied to PDF financial report information processing. Through the design of information processing platform, through the corresponding algorithms and modules to achieve the information conversion from PDF to XBRL. The PDF financial report semantic identification, information extraction, format conversion and XBRL generation are completed under the framework of XBRL technology. Finally, the design of the PDF financial report information processing method based on XBRL technology will be realized. This study will provide the theoretical basis for the construction of XBRL financial report system, especially the XBRL data processing technology. Practical basis.
【學(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;G203

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