本文關鍵詞： XBRL XBRL發(fā)展體系 XBRL產(chǎn)業(yè)系統(tǒng)　出處：《財政部財政科學研究所》2014年碩士論文　論文類型：學位論文

【摘要】：隨著信息技術的快速發(fā)展和企業(yè)經(jīng)營風險加劇,無論是從企業(yè)提高控制經(jīng)營風險能力的角度,還是從外部投資者、債權人進行投資決策的角度,都要求企業(yè)盡可能高效地傳遞出財務信息。XBRL (eXtensible Business Reporting Language,可擴展業(yè)務報告語言)在上述背景下應運而生,它通過特定的詞匯和規(guī)范來描述財務報告內容和結構,使計算機能夠“讀懂”財務報告,有效地解決了傳統(tǒng)電子財務報告在轉換和利用上的低效。近年來,在有關部門的推動下,XBRL技術得到了監(jiān)管部門、科研院校和企業(yè)的高度關注,XBRL在中國的應用也取得了長足進展。然而,值得深思的是,我國XBRL產(chǎn)業(yè)系統(tǒng)研究與發(fā)展遠遠滯后于XBRL技術的基礎研究與應用發(fā)展。 楊周南教授在分析國外XBRL技術研發(fā)和應用現(xiàn)狀的基礎上,提出了XBRL發(fā)展體系的概念,該體系包括XBRL基礎研究系統(tǒng)、應用系統(tǒng)、產(chǎn)業(yè)系統(tǒng)三大要素,并指出發(fā)展XBRL產(chǎn)業(yè)系統(tǒng)為XBRL技術的基礎研究與推廣應用起保障和支持作用。本文在完善XBRL發(fā)展體系的理論基礎之上,以XBRL發(fā)展體系中的重要組成要素——產(chǎn)業(yè)系統(tǒng)作為研究對象展開研究,全文分為三大部分： 首先,通過背景分析和文獻梳理,揭示了XBRL產(chǎn)業(yè)系統(tǒng)中存在的問題和與之相關的理論研究傾向,界定了本文的研究主題。 其次,結合XBRL和XBRL發(fā)展體系的理論基礎,以及XBRL產(chǎn)業(yè)系統(tǒng)的基本概念,對XBRL產(chǎn)業(yè)系統(tǒng)的基礎層進行解析；在對比國外XBRL產(chǎn)業(yè)系統(tǒng)現(xiàn)狀的基礎上,分析評價了我國KBRL產(chǎn)業(yè)系統(tǒng)。 最后,基于理論和現(xiàn)狀分析,總結了XBRL產(chǎn)業(yè)系統(tǒng)所面臨的主要問題,提出相應的發(fā)展策略建議,構建了“政產(chǎn)學研—體化”模式的XBRL產(chǎn)業(yè)系統(tǒng)發(fā)展模型,并據(jù)此模型提出了解決問題的政策建議。 本文采用了比較分析法和層次分析法,發(fā)現(xiàn)我國XBRL產(chǎn)業(yè)系統(tǒng)與國外有很大差距。其發(fā)展中遇到的主要問題有：國家缺乏明確的XBRL產(chǎn)業(yè)規(guī)劃和相應的扶植政策與制度建設、XBRL產(chǎn)業(yè)結構不完備、多數(shù)XBRL企業(yè)規(guī)模較小,缺乏龍頭企業(yè)的帶動、其產(chǎn)出的XBRL軟件產(chǎn)品質量有待加強,同時XBRL產(chǎn)業(yè)系統(tǒng)中咨詢服務業(yè)剛剛起步,不能滿足XBRL技術應用的迅猛發(fā)展。對此,本文提出了一系列的對策建議,并構建了“政產(chǎn)學研一體化”模式以促進我國XBRL產(chǎn)業(yè)系統(tǒng)的發(fā)展。
[Abstract]:With the rapid development of information technology and business risk, whether from the enterprise to improve the ability to control the business risk point of view, or from outside investors, creditors investment perspective, require enterprises as efficiently as possible transfer of financial information of.XBRL (eXtensible Business Reporting Language, eXtensible Business Reporting Language) came into being in the background next, it through the specific vocabulary and specification to describe the content and structure of the financial report, so that the computer can "read" the financial report, to effectively solve the traditional electronic financial report in the conversion and utilization efficiency. In recent years, in the promotion of the relevant departments, the XBRL Technology has been highly concerned about the scientific research institutions supervision department. And the enterprise, the application of XBRL in Chinese have also made considerable progress. However, it is worth pondering, China's XBRL industry research and development far The development of basic research and application of XBRL technology is lagging behind.
Professor Yang Zhounan, based on the analysis of foreign XBRL technology development and application status, put forward the concept of the development of XBRL system, the system includes the application of XBRL based on system, system, industrial system of the three elements, and pointed out that the development of XBRL industry system foundation for research and application of XBRL technology to protect and support on the basis. A theoretical basis for improving XBRL system development, with important elements in the development of XBRL system in the industrial system as the research object, the paper is divided into three parts:
First of all, through background analysis and literature review, the problems and related theoretical research tendencies in XBRL industry system are revealed, and the research topics of this paper are defined.
Secondly, combined with the theoretical foundation of XBRL and XBRL development system and the basic concept of XBRL industry system, we analyze the basic level of XBRL industry system. Based on the comparison of the current situation of foreign XBRL industry system, we analyze and evaluate the KBRL industry system in China.
Finally, based on the analysis of the theory and the status quo, the main problems faced by XBRL industry system are summarized, and the corresponding development strategies and suggestions are put forward. A XBRL industry system development model of "politics, industry, University and research" is constructed, and the policy recommendations for solving the problem are put forward based on this model.
This paper uses comparative analysis method and analytic hierarchy process, found that there is a big gap between the XBRL industry in China and abroad. The system main problems encountered in the development of the XBRL industry: countries lack a clear plan and corresponding policies and system construction of XBRL, the industrial structure is not complete, more than XBRL number of small-scale enterprises, the lack of leading enterprises the drive, its output of XBRL software product quality needs to be strengthened, at the same time consulting service industry system in XBRL industry has just started, can not meet the rapid development of the application of XBRL technology. In this regard, this paper puts forward a series of countermeasures, and construct the "political integration" mode to promote the development of China's XBRL industry system.

【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F232

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本文編號：1480202