本文關(guān)鍵詞： 會(huì)計(jì)信息披露 XBRL 事項(xiàng)會(huì)計(jì) SAAS　出處：《沈陽(yáng)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：目前，會(huì)計(jì)信息披露領(lǐng)域正在面臨著一次新的變革——以信息技術(shù)跨越式發(fā)展為契機(jī)的、從技術(shù)手段到理論基礎(chǔ)的變革。特別是網(wǎng)絡(luò)技術(shù)環(huán)境的成熟，會(huì)計(jì)披露早已從紙張披露為主過(guò)渡到以網(wǎng)絡(luò)財(cái)務(wù)報(bào)告為主體的新階段。但這僅僅是開(kāi)始，可擴(kuò)展商業(yè)報(bào)告語(yǔ)言的出現(xiàn)，孕育著信息披露系統(tǒng)整個(gè)重新構(gòu)建的萌芽，以實(shí)時(shí)披露代替定期報(bào)告，以個(gè)性化定制報(bào)告代替通用型信息披露，以多維數(shù)據(jù)代替單一的財(cái)務(wù)數(shù)據(jù)披露。這是信息技術(shù)惠及會(huì)計(jì)信息化的后果，也是所有者與經(jīng)營(yíng)者、監(jiān)管者與被監(jiān)管者博弈的必然。 可擴(kuò)展商業(yè)報(bào)告語(yǔ)言(XBRL)是一種基于XML語(yǔ)言的新型商業(yè)數(shù)據(jù)交換語(yǔ)言。與傳統(tǒng)財(cái)務(wù)報(bào)告相比，它具有通用性和可擴(kuò)展性?xún)蓚�(gè)重要優(yōu)勢(shì)：首先它可以在所有的軟件和硬件平臺(tái)運(yùn)行，數(shù)據(jù)易于交換和定位，可以實(shí)現(xiàn)跨平臺(tái)的一次輸入，重復(fù)使用；其次，用戶(hù)可以輕松的增加或者修改XML標(biāo)簽，對(duì)XBRL語(yǔ)言進(jìn)行擴(kuò)充，以實(shí)現(xiàn)對(duì)報(bào)告描述內(nèi)容的擴(kuò)展。XBRL在功能上完全可以滿(mǎn)足現(xiàn)有財(cái)務(wù)信息報(bào)告對(duì)數(shù)據(jù)交換的要求，我們甚至可以認(rèn)為，現(xiàn)有的會(huì)計(jì)信息披露框架限制了XBRL對(duì)非財(cái)務(wù)信息的披露，以及實(shí)時(shí)披露的實(shí)現(xiàn)。 本文從如何完善XBRL披露系統(tǒng)為出發(fā)點(diǎn)，認(rèn)為一個(gè)完整的披露模式，應(yīng)當(dāng)包含從信息輸入到信息輸出一系列的問(wèn)題。首先，信息披露不僅僅要從輸出端考慮，更要從信息的輸入端尋找根源問(wèn)題。價(jià)值法會(huì)計(jì)采用非黑即白的信息模式，，只記錄可以在財(cái)務(wù)報(bào)表上反應(yīng)的價(jià)值信息，而忽略了其他信息。這種方法由于充斥太多的人為判斷加工，不利于信息使用者還原企業(yè)真實(shí)財(cái)務(wù)信息，不能為信息的輸出端提供必要的信息源。而事項(xiàng)法會(huì)計(jì)認(rèn)為要以事項(xiàng)特征為記錄中心，并直接向信息使用者披露事項(xiàng)特征，由信息使用者自行判斷匯總并創(chuàng)建自己需要的個(gè)性化財(cái)務(wù)報(bào)告，能夠?yàn)閄BRL提供更加完善的信息源。其次，在輸出端使用XBRL披露大量數(shù)據(jù)，信息使用者將陷入數(shù)據(jù)的汪洋當(dāng)中，沒(méi)有專(zhuān)門(mén)定制化的數(shù)據(jù)分析軟件就不能對(duì)海量的數(shù)據(jù)進(jìn)行分析規(guī)整。同時(shí)企業(yè)也將面臨實(shí)時(shí)披露信息的數(shù)據(jù)庫(kù)和服務(wù)器的成本，政府和XBRL組織要對(duì)XBRL實(shí)行情況進(jìn)行規(guī)范和監(jiān)管。種種情況表明，建立一個(gè)云端的數(shù)據(jù)庫(kù)和軟件定制平臺(tái)，有利于XBRL輸出端的有效使用。 根據(jù)以上原因，本文最終建立一個(gè)以XBRL技術(shù)為基礎(chǔ)的會(huì)計(jì)信息披露新模式：1.利用REA模型構(gòu)建事項(xiàng)的特征數(shù)據(jù)；2.以XBRL GL來(lái)標(biāo)記描述這些特征數(shù)據(jù)；3.企業(yè)將數(shù)據(jù)傳輸?shù)皆贫耍?.將XBRL GL數(shù)據(jù)轉(zhuǎn)換為XBRL FR通用財(cái)務(wù)報(bào)告或者用戶(hù)直接讀取XBRL GL數(shù)據(jù)進(jìn)行分析。本文最后部分是對(duì)我國(guó)實(shí)行XBRL可能遇到的問(wèn)題以及解決方案，以及未來(lái)可能的研究方向。希望能為XBRL在我國(guó)的發(fā)展提供一點(diǎn)思路。
[Abstract]:At present, the field of accounting information disclosure is facing a new change--taking the leapfrog development of information technology as an opportunity, from the technological means to the theoretical basis, especially the maturity of the network technology environment. Accounting disclosure has long passed from paper disclosure to a new stage in which the network financial report is the main body. But this is only the beginning, the appearance of extensible business report language, and the germination of the whole reconstruction of information disclosure system. Replacing periodic reports with real-time disclosure, replacing general information disclosure with customized reports, and replacing single financial data disclosure with multidimensional data. This is the result of information technology benefiting accounting information, and it is also the owner and operator. The necessity of the game between the regulators and the supervisors. Extensible Business reporting language (XBRL) is a new business data exchange language based on XML. It has two important advantages of generality and extensibility: first, it can run on all software and hardware platforms, the data can be easily exchanged and located, and it can be input and reused across platforms. Users can easily add or modify XML tags and extend the XBRL language to achieve an extension of the description of the report. XBRL can fully meet the data exchange requirements of existing financial information reports. The existing accounting information disclosure framework restricts XBRL's disclosure of non-financial information and the realization of real-time disclosure. From the point of view of how to perfect the XBRL disclosure system, this paper holds that a complete disclosure model should include a series of problems from the input of information to the output of information. First, information disclosure should not only be considered from the output side. It is also necessary to look for the source of the problem from the input side of the information. Value accounting adopts a black or white information model, which records only the value information that can be reflected on the financial statements. This method is too full of artificial judgment processing, which is not conducive to information users to restore the true financial information of the enterprise. It is not possible to provide the necessary information source for the output end of the information. However, the accounting method of the event method considers that the event characteristics should be recorded at the center of the record and disclose the event characteristics directly to the users of the information. The information users themselves judge and summarize and create their own personalized financial reports, which can provide a more perfect information source for the XBRL. Secondly, using XBRL to disclose a large amount of data at the output end, the information users will fall into the Wang Yang of the data. Companies will also face the cost of databases and servers that disclose information in real time without specialized data analysis software that can analyze massive amounts of data. The government and XBRL organizations should standardize and supervise the implementation of XBRL. All kinds of cases show that establishing a cloud database and software customization platform is beneficial to the effective use of XBRL output. For these reasons, This paper finally establishes a new accounting information disclosure model based on XBRL technology: 1. Using the REA model to construct the characteristic data of items 2. Using XBRL GL to mark and describe these feature data. 3. The enterprise will transfer the data to the cloud. 4. The XBRL GL will be transferred to the cloud. Data is converted to XBRL FR general financial report or the user directly reads XBRL GL data for analysis. The last part of this paper is the possible problems and solutions to implement XBRL in our country. Hope to provide some ideas for the development of XBRL in China.
【學(xué)位授予單位】：沈陽(yáng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F232

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