發(fā)布時(shí)間：2018-01-01 04:27

  本文關(guān)鍵詞：基于XBRL的網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的應(yīng)用效果評(píng)價(jià)研究　出處：《河南理工大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： XBRL 應(yīng)用 效果評(píng)價(jià) 策略建議

【摘要】：隨著社會(huì)經(jīng)濟(jì)的迅速發(fā)展，人們對(duì)財(cái)務(wù)信息的需求更加強(qiáng)烈，傳統(tǒng)的網(wǎng)絡(luò)財(cái)務(wù)報(bào)告所提供的信息已經(jīng)不能滿足使用者的需求。不同的會(huì)計(jì)信息使用者由于需求不同，其所需要的財(cái)務(wù)信息也不相同。然而，目前的財(cái)務(wù)報(bào)告將不同信息使用者的需求統(tǒng)一化，使得其無法滿足人們對(duì)會(huì)計(jì)信息多樣化的要求，從而制約了會(huì)計(jì)在經(jīng)濟(jì)發(fā)展中的作用�？蓴U(kuò)展商業(yè)報(bào)告語言（XBRL）的出現(xiàn)，實(shí)現(xiàn)了網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的標(biāo)準(zhǔn)化和多樣性，使得財(cái)務(wù)報(bào)告信息能夠迅速準(zhǔn)確地獲取、交換和分析。隨著人們對(duì)XBRL認(rèn)識(shí)的不斷深化，XBRL的技術(shù)也在不斷成熟，XBRL在世界各國都得到了積極的推廣和應(yīng)用。然而XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告在企業(yè)中的應(yīng)用效果如何，企業(yè)對(duì)于XBRL的應(yīng)用效果是否滿意，目前還很少有人去專門調(diào)查研究。因此，構(gòu)建基于XBRL的網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的應(yīng)用效果評(píng)價(jià)模型，研究評(píng)價(jià)該網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的應(yīng)用效果，對(duì)于我國企業(yè)有很強(qiáng)的實(shí)際意義。如果XBRL實(shí)施效果好，就可以極大地提高企業(yè)的應(yīng)用積極性。 本文通過研究國內(nèi)外的相關(guān)文獻(xiàn)，對(duì)XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告在我國企業(yè)中的應(yīng)用效果評(píng)價(jià)進(jìn)行研究。首先，本文主要對(duì)XBRL的國內(nèi)外研究文獻(xiàn)進(jìn)行綜述，闡述了XBRL的概述及構(gòu)成，介紹了XBRL應(yīng)用的相關(guān)理論基礎(chǔ)；其次，本文結(jié)合XBRL在我國的應(yīng)用現(xiàn)狀，對(duì)其影響因素進(jìn)行分析，并闡述了XBRL在我國企業(yè)中的應(yīng)用流程，之后對(duì)基于XBRL的網(wǎng)絡(luò)財(cái)務(wù)報(bào)告在企業(yè)中的應(yīng)用效果評(píng)價(jià)體系進(jìn)行構(gòu)建和實(shí)證研究；最后，本文對(duì)XBRL在我國企業(yè)中的推廣應(yīng)用提出策略建議。
[Abstract]:With the rapid development of social economy, people need more and more financial information. The information provided by traditional network financial reports can not meet the needs of users. Different users of accounting information need different financial information because of their different needs. However. The current financial report unifies the needs of different information users, which makes it unable to meet the requirements of the diversification of accounting information. So it restricts the role of accounting in economic development. XBRL (extensible business reporting language) appears, and realizes the standardization and diversity of network financial reports. Financial reporting information can be quickly and accurately access, exchange and analysis. With the deepening of people's understanding of the XBRL technology is also maturing. XBRL has been actively promoted and applied all over the world. However, what is the effect of the application of XBRL network financial report in the enterprise, and whether the enterprise is satisfied with the application effect of XBRL. At present, few people have made a special investigation and research. Therefore, the application effect evaluation model of the network financial report based on XBRL is constructed to study and evaluate the application effect of the network financial report. If the effect of XBRL implementation is good, it can greatly improve the application enthusiasm of enterprises. This paper studies the application of XBRL network financial reports in Chinese enterprises through the study of domestic and foreign related literature. Firstly, this paper mainly summarizes the domestic and foreign research literature of XBRL. This paper expounds the outline and composition of XBRL, and introduces the relevant theoretical basis of XBRL application. Secondly, combined with the application of XBRL in our country, this paper analyzes the influencing factors, and expounds the application process of XBRL in Chinese enterprises. After that, the paper constructs the evaluation system of the application effect of the network financial report based on XBRL in the enterprise and makes an empirical study. Finally, this paper puts forward some suggestions on the promotion and application of XBRL in Chinese enterprises.
【學(xué)位授予單位】：河南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F234.4;F275

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本文編號(hào)：1362914