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  本文關鍵詞：湖南省輕工鹽業(yè)集團XBRL的應用研究　出處：《湖南大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： 湖南省輕工鹽業(yè)集團 非上市大中型企業(yè) XBRL 信息系統(tǒng)

【摘要】：1998年美國注冊會計師查爾斯霍夫曼首次提出XBRL（eXtensible BusinessReporting Language），至今已在美國、新加坡、丹麥、韓國、日本、澳大利亞、荷蘭、南非等多個國家展開應用。從2000年XBRL引進中國，至2004年上海交易所要求上市公司展開應用，再到2010年財政部制定XBRL技術規(guī)范系列國家標準。雖然XBRL在上市公司的強制應用取得一定的效果，但XBRL在非上市公司的應用仍遭遇巨大阻力。隨著知識的資本化，企業(yè)成本信息從企業(yè)性向社會性發(fā)展，加之中國現(xiàn)代公司制度的改革，XBRL在非上市公司的應用價值得以逐步突顯。XBRL不僅有利于企業(yè)解決因不同信息系統(tǒng)數(shù)據(jù)不兼容形成的信息孤島問題，還有利于降低企業(yè)內部信息系統(tǒng)管理成本，提升企業(yè)內部組織溝通效率，更有助于外部監(jiān)管部門、稅務部門、債權人等多方共享企業(yè)的信息數(shù)據(jù)，降低政府的企業(yè)社會服務成本。因此，研究非上市大中型企業(yè)應用XBRL具有重大的現(xiàn)實意義。 文章首先對信息系統(tǒng)、XBRL標準的構成、XBRL在歐美的研究狀況和XBRL在我國的研究狀況的文獻進行了回顧，并在總結XBRL在國內展開應用所存在的問題和缺陷的基礎上，以制度經濟學、委托代理理論、利益相關者和事項會計理論為指導，進行XBRL在企業(yè)實施的動力分析，以信息集成理論來構建XBRL在企業(yè)中實施的步驟和方法，以基于XML的信息集成實現(xiàn)體系來構建XBRL信息在企業(yè)中的傳遞模式，以財務信息元素理論為指導來細分企業(yè)分類標準。其次，以湖南省輕工鹽業(yè)集團為試點，以實施XBRL為研究背景，在簡單介紹輕工鹽業(yè)集團歷史沿革后，總結XBRL試點實施過程和試點過程中所遇阻力，通過對這些阻力的總結，結合湖南省輕工鹽業(yè)集團信息系統(tǒng)的現(xiàn)狀及存在的問題，對XBRL對企業(yè)內部傳統(tǒng)信息系統(tǒng)產生的影響進行分析。再次，文章結合試點實施過程中所遇阻力，，以第二章的理論和分析為基礎，分析創(chuàng)建XBRL信息系統(tǒng)的實施目標和應具備的功能。以節(jié)約交易成本、數(shù)據(jù)深入挖掘、信息共享和降低溝通成本的功能為基礎，設計在輕工鹽業(yè)集團實施XBRL信息系統(tǒng)的方法和步驟，重點研究設計集團內細分XBRL的分類標準和利用XBRL信息系統(tǒng)整合其他傳統(tǒng)信息系統(tǒng)的功能。最后，為保證XBRL在輕工鹽業(yè)集團內部的應用，根據(jù)上述研究，從完善內部組織XBRL應用制度和激勵企業(yè)員工兩個方面提出了相應措施。 文章的創(chuàng)新之處在于從理論角度對XBRL在非上市大中型企業(yè)實施的動力進行分析，并協(xié)助湖南省輕工鹽業(yè)集團設計了XBRL深入應用到企業(yè)內部的實施方法和步驟。
[Abstract]:In 1998 the United States CPA Charles Hoffman first proposed XBRL (eXtensible BusinessReporting Language), has been in the United States, Singapore, Denmark, South Korea, Japan, Australia, Holland, South Africa and other countries. The introduction of Chinese from 2000 XBRL to 2004, the Shanghai Stock Exchange listed company is required to expand the application, and then in 2010 the Ministry of finance to develop national standards XBRL technical specification for series. Although XBRL has certain effect on the mandatory application of the listed company, but the application of XBRL in non-listed company still encounter great resistance. With the knowledge of the capital, the enterprise cost information from the enterprise to the social development, and China modern company system reform, application of XBRL in the non-listed company gradually highlight not only.XBRL for enterprises to solve because of data in different information systems is not compatible with the formation of the information island problem, but also conducive to Reduce the cost of internal management information system of enterprises, enhance the internal organizational communication efficiency, more conducive to the external supervision departments, tax departments, creditors and other parties to share information data of the enterprise, reduce the cost of government social services. It has great practical significance to study the unlisted large and medium-sized enterprises by XBRL.
Firstly, the information system, the structure of XBRL standard, XBRL and XBRL in Europe and the United States in the research status of research situation in Chinese literature were reviewed, and based on summarizing the existing XBRL application problems and defects in China, with institutional economics, principal-agent theory, stakeholder and accounting matters theory, XBRL analysis in power enterprises, with the information integration theory to construct the steps and methods of implementation of XBRL in enterprises, XML information integration system to construct the XBRL model of information transmission in Enterprises Based on the financial information element theory to segment the enterprise classification standard. Secondly, to Hunan province light salt industry group as a pilot, to implement XBRL as the research background, introduces the historical evolution of light salt group, summed up the XBRL pilot process and the implementation of the pilot process the resistance force, the The resistance of the summary, combined with the status quo of light salt group information system of Hunan province and the existing problems, the impact of XBRL on traditional information systems within the enterprise are analyzed. Thirdly, the resistance encountered in combination with the pilot implementation process, based on the theory and analysis of the second chapter is on the basis of the analysis, create the XBRL information system implementation goal and should have function. In order to save transaction costs, in-depth data mining, information sharing and reduce the communication cost function based design, implementation methods and steps of the XBRL information system in light salt group, classification standard of key research group within the subdivision and using XBRL XBRL information system integration of traditional information system. Finally, in order to ensure the application of XBRL in internal light salt group, according to the above research, from the two aspects of the improvement of the internal organization of XBRL application system and motivate employees. The corresponding measures were made.
The innovation of the article is to analyze the power of XBRL in the implementation of non listed large and medium-sized enterprises from a theoretical point of view, and assist Hunan light industry salt group to design the implementation methods and steps of XBRL's in-depth application in the enterprise.

【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.82;F406.7

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本文編號：1384105