本文關(guān)鍵詞：湖南省輕工鹽業(yè)集團(tuán)XBRL的應(yīng)用研究　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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

【摘要】：1998年美國注冊(cè)會(huì)計(jì)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(gè)國家展開應(yīng)用。從2000年XBRL引進(jìn)中國，至2004年上海交易所要求上市公司展開應(yīng)用，再到2010年財(cái)政部制定XBRL技術(shù)規(guī)范系列國家標(biāo)準(zhǔn)。雖然XBRL在上市公司的強(qiáng)制應(yīng)用取得一定的效果，但XBRL在非上市公司的應(yīng)用仍遭遇巨大阻力。隨著知識(shí)的資本化，企業(yè)成本信息從企業(yè)性向社會(huì)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(yīng)用價(jià)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(nèi)部信息系統(tǒng)管理成本，提升企業(yè)內(nèi)部組織溝通效率，更有助于外部監(jiān)管部門、稅務(wù)部門、債權(quán)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(huì)服務(wù)成本。因此，研究非上市大中型企業(yè)應(yīng)用XBRL具有重大的現(xiàn)實(shí)意義。 文章首先對(duì)信息系統(tǒng)、XBRL標(biāo)準(zhǔn)的構(gòu)成、XBRL在歐美的研究狀況和XBRL在我國的研究狀況的文獻(xiàn)進(jìn)行了回顧，并在總結(jié)XBRL在國內(nèi)展開應(yīng)用所存在的問題和缺陷的基礎(chǔ)上，以制度經(jīng)濟(jì)學(xué)、委托代理理論、利益相關(guān)者和事項(xiàng)會(huì)計(jì)理論為指導(dǎo)，進(jìn)行XBRL在企業(yè)實(shí)施的動(dòng)力分析，以信息集成理論來構(gòu)建XBRL在企業(yè)中實(shí)施的步驟和方法，以基于XML的信息集成實(shí)現(xiàn)體系來構(gòu)建XBRL信息在企業(yè)中的傳遞模式，以財(cái)務(wù)信息元素理論為指導(dǎo)來細(xì)分企業(yè)分類標(biāo)準(zhǔn)。其次，以湖南省輕工鹽業(yè)集團(tuán)為試點(diǎn)，以實(shí)施XBRL為研究背景，在簡單介紹輕工鹽業(yè)集團(tuán)歷史沿革后，總結(jié)XBRL試點(diǎn)實(shí)施過程和試點(diǎn)過程中所遇阻力，通過對(duì)這些阻力的總結(jié)，結(jié)合湖南省輕工鹽業(yè)集團(tuán)信息系統(tǒng)的現(xiàn)狀及存在的問題，對(duì)XBRL對(duì)企業(yè)內(nèi)部傳統(tǒng)信息系統(tǒng)產(chǎn)生的影響進(jìn)行分析。再次，文章結(jié)合試點(diǎn)實(shí)施過程中所遇阻力，，以第二章的理論和分析為基礎(chǔ)，分析創(chuàng)建XBRL信息系統(tǒng)的實(shí)施目標(biāo)和應(yīng)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(chǔ)，設(shè)計(jì)在輕工鹽業(yè)集團(tuán)實(shí)施XBRL信息系統(tǒng)的方法和步驟，重點(diǎn)研究設(shè)計(jì)集團(tuán)內(nèi)細(xì)分XBRL的分類標(biāo)準(zhǔn)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(tuán)內(nèi)部的應(yīng)用，根據(jù)上述研究，從完善內(nèi)部組織XBRL應(yīng)用制度和激勵(lì)企業(yè)員工兩個(gè)方面提出了相應(yīng)措施。 文章的創(chuàng)新之處在于從理論角度對(duì)XBRL在非上市大中型企業(yè)實(shí)施的動(dòng)力進(jìn)行分析，并協(xié)助湖南省輕工鹽業(yè)集團(tuán)設(shè)計(jì)了XBRL深入應(yīng)用到企業(yè)內(nèi)部的實(shí)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(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.82;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙惠芳,水銀銀,徐晟;我國基于XBRL語言的網(wǎng)絡(luò)財(cái)務(wù)呈報(bào)模型研究[J];安徽大學(xué)學(xué)報(bào);2005年04期

2 張?zhí)煳?楊海峰;網(wǎng)絡(luò)財(cái)務(wù)報(bào)告改革:利益相關(guān)者的態(tài)度研究——基于問卷調(diào)查數(shù)據(jù)的實(shí)證分析[J];當(dāng)代經(jīng)濟(jì)科學(xué);2004年05期

3 趙現(xiàn)明;張?zhí)煳?孫曉東;;基于XBRL的財(cái)務(wù)信息標(biāo)準(zhǔn)博弈分析[J];管理學(xué)報(bào);2011年02期

4 莊明來;對(duì)電子商務(wù)環(huán)境下會(huì)計(jì)明細(xì)信息的思考[J];會(huì)計(jì)研究;2000年07期

5 沈穎玲;會(huì)計(jì)全球化的技術(shù)視角——利用XBRL構(gòu)建國際財(cái)務(wù)報(bào)告準(zhǔn)則分類體系[J];會(huì)計(jì)研究;2004年04期

6 張?zhí)煳?;網(wǎng)絡(luò)財(cái)務(wù)報(bào)告：XBRL標(biāo)準(zhǔn)的理論基礎(chǔ)研究[J];會(huì)計(jì)研究;2006年09期

7 潘琰;林琳;;公司報(bào)告模式再造:基于XBRL與Web服務(wù)的柔性報(bào)告模式[J];會(huì)計(jì)研究;2007年05期

8 劉玉廷;;推廣應(yīng)用XBRL 推進(jìn)會(huì)計(jì)信息化建設(shè)[J];會(huì)計(jì)研究;2010年11期

9 應(yīng)唯;;XBRL對(duì)我國會(huì)計(jì)的作用[J];會(huì)計(jì)之友(下旬刊);2009年02期

10 張蓮苓;;關(guān)于XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告實(shí)現(xiàn)模式的分析[J];會(huì)計(jì)之友;2011年21期

本文編號(hào)：1384105