本文關(guān)鍵詞：基于XBRL的通用分類標(biāo)準(zhǔn)擴(kuò)展的公司信息披露實(shí)務(wù)研究　出處：《哈爾濱工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：XBRL技術(shù)廣泛應(yīng)用于財(cái)務(wù)信息披露領(lǐng)域，幾乎涵蓋了財(cái)務(wù)報(bào)告編制的整個(gè)鏈條。通用分類標(biāo)準(zhǔn)在XBRL財(cái)務(wù)報(bào)告中占有舉足輕重的地位，是研究XBRL應(yīng)用的核心點(diǎn)。XBRL財(cái)務(wù)報(bào)告的通用分類標(biāo)準(zhǔn)的質(zhì)量?jī)?yōu)劣可能影響公司財(cái)務(wù)信息披露是否完整有效。本文旨在通過(guò)評(píng)價(jià)通用分類標(biāo)準(zhǔn)的質(zhì)量水準(zhǔn)，在此基礎(chǔ)上，繼續(xù)探索何種因素將影響公司信息披露實(shí)務(wù)元素的擴(kuò)展程度，從而為提高信息披露的質(zhì)量和信息披露的透明度提供參考。 文章以通用分類標(biāo)準(zhǔn)元素為依據(jù)，將上市公司財(cái)務(wù)信息披露報(bào)告與之一一映射比對(duì)，引入絕對(duì)數(shù)指標(biāo)和相對(duì)數(shù)指標(biāo)對(duì)通用分類標(biāo)準(zhǔn)進(jìn)行完整性和效率性方面的評(píng)價(jià)。之后對(duì)上市公司財(cái)務(wù)信息披露實(shí)務(wù)分類標(biāo)準(zhǔn)的擴(kuò)展程度進(jìn)行深入分析研究，對(duì)其影響因素建立了三個(gè)維度，包括董事會(huì)機(jī)制、公司股權(quán)結(jié)構(gòu)以及財(cái)務(wù)狀況。通過(guò)篩選對(duì)三個(gè)影響因素維度進(jìn)一步細(xì)化為獨(dú)立董事比例、總經(jīng)理與董事長(zhǎng)是否為一人、大股東持股比例、管理層持股比例、公司資產(chǎn)規(guī)模、資產(chǎn)負(fù)債率以及凈資產(chǎn)收益率等7個(gè)指標(biāo)，從而構(gòu)建出公司信息披露實(shí)務(wù)擴(kuò)展程度與7個(gè)影響因素的多元線性回歸模型。文章選取了房地產(chǎn)行業(yè)58個(gè)上市公司作為樣本，，就2012年P(guān)DF年報(bào)中披露的元素與財(cái)政部制定的企業(yè)會(huì)計(jì)準(zhǔn)則通用分類標(biāo)準(zhǔn)進(jìn)行映射匹配以及實(shí)證分析。 研究結(jié)果發(fā)現(xiàn)公司擴(kuò)展元素絕對(duì)數(shù)較高，同時(shí)通用分類標(biāo)準(zhǔn)效率性較好但完整性欠缺，說(shuō)明通用分類標(biāo)準(zhǔn)元素仍有待擴(kuò)展改進(jìn)。多元線性回歸結(jié)果表明，XBRL通用分類標(biāo)準(zhǔn)擴(kuò)展的顯著積極影響因素包括公司資產(chǎn)規(guī)模以及資產(chǎn)負(fù)債率，即公司財(cái)務(wù)狀況對(duì)公司信息披露實(shí)務(wù)分類標(biāo)準(zhǔn)擴(kuò)展程度的顯著積極影響因素。根據(jù)實(shí)證分析，筆者對(duì)XBRL通用分類標(biāo)準(zhǔn)的擴(kuò)展改進(jìn)對(duì)分類標(biāo)準(zhǔn)的制定部門以及上市公司相關(guān)監(jiān)管部門提出了相關(guān)建議。
[Abstract]:XBRL technology is widely used in the field of financial information disclosure, almost covering the entire chain of financial report compilation. General classification standard plays an important role in XBRL financial reporting. It is the core point to study the application of XBRL. The quality of the general classification standard of XBRL financial report may affect the completeness and effectiveness of financial information disclosure. This paper aims to evaluate the quality of the general classification standard. Standard. On this basis, we continue to explore what factors will affect the expansion of practical elements of corporate information disclosure, so as to provide a reference for improving the quality of information disclosure and transparency of information disclosure. Based on the general classification standard elements, this paper compares the financial information disclosure reports of listed companies with them one by one. The absolute index and the relative number index are introduced to evaluate the integrity and efficiency of the general classification standard. Then the extended degree of the practical classification standard of financial information disclosure of listed companies is analyzed and studied in depth. It establishes three dimensions of influencing factors, including board mechanism, corporate equity structure and financial situation. Through screening, the three factors are further refined into the proportion of independent directors. Whether the general manager and the chairman are one person, the proportion of major shareholders, the proportion of management ownership, the size of the company's assets, the ratio of assets to liabilities and the return on net assets, etc. In order to construct a multivariate linear regression model of the expansion of corporate information disclosure practice and 7 factors, the article selects 58 listed companies in the real estate industry as samples. The mapping matching and empirical analysis between the elements disclosed in the PDF annual report in 2012 and the general classification standard of enterprise accounting standards formulated by the Ministry of Finance are carried out. The results show that the absolute number of extended elements is higher, and the efficiency of general classification standard is better, but the integrity is not enough, which indicates that the general classification standard elements still need to be extended and improved. The results of multivariate linear regression show that. Significant positive factors in the expansion of the XBRL generic classification criteria include the size of the company's assets and the ratio of assets to liabilities. That is, the financial situation of the company on the extent of the expansion of the classification of corporate information disclosure practice significantly positive factors. According to empirical analysis. The author puts forward some suggestions on the expansion and improvement of XBRL general classification standard for the establishment of the classification standard and the relevant regulatory departments of listed companies.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F232

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