本文選題：XBRL　切入點(diǎn)：企業(yè)通用分類標(biāo)準(zhǔn)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：XBRL是一種專門用于在網(wǎng)絡(luò)環(huán)境下披露財(cái)務(wù)報(bào)告的計(jì)算機(jī)語(yǔ)言，它的應(yīng)用為網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的發(fā)展提供了強(qiáng)有力的技術(shù)保障，XBRL財(cái)務(wù)報(bào)告是信息化在會(huì)計(jì)領(lǐng)域的一場(chǎng)革命，它可以及時(shí)、準(zhǔn)確、高效和經(jīng)濟(jì)的存儲(chǔ)、處理財(cái)務(wù)和商業(yè)報(bào)告數(shù)據(jù)。XBRL的應(yīng)用不僅能夠提高分析、編制、保存財(cái)務(wù)報(bào)表的效率，也能夠?qū)ζ渌I(lǐng)域產(chǎn)生深遠(yuǎn)的影響，即財(cái)務(wù)信息鏈上的所有參與者都會(huì)從中受益，包括企業(yè)、投資者、政府部門、證券監(jiān)管機(jī)構(gòu)、會(huì)計(jì)師事務(wù)所、金融機(jī)構(gòu)等。 財(cái)政部在2010年頒布了企業(yè)通用分類標(biāo)準(zhǔn)，并要求部分上市公司按照通用分類標(biāo)準(zhǔn)編制2010年的財(cái)務(wù)報(bào)告，XBRL分類標(biāo)準(zhǔn)以編制財(cái)務(wù)報(bào)告所依據(jù)的會(huì)計(jì)準(zhǔn)則為依據(jù)，定義財(cái)務(wù)報(bào)表中的各項(xiàng)元素以及相關(guān)附加信息，制定實(shí)例報(bào)告遵循的語(yǔ)言規(guī)范和模式，形成“數(shù)出一門，資源共享”的統(tǒng)一監(jiān)管平臺(tái)，會(huì)涉及各利益關(guān)系，本文嘗試從財(cái)政部、上市公司、投資者、會(huì)計(jì)師事務(wù)所等多個(gè)利益主體分析通用分類標(biāo)準(zhǔn)實(shí)施的效應(yīng)。 本文共八個(gè)部分，第1章為引言，對(duì)本文的研究背景、研究目的和意義、國(guó)內(nèi)外研究現(xiàn)狀以及研究?jī)?nèi)容和研究方法、研究創(chuàng)新等進(jìn)行了介紹；第2章介紹了和研究相關(guān)的理論；第3章從財(cái)政部視角研究XBRL通用分類標(biāo)準(zhǔn)的實(shí)施效果，第4章從通用分類標(biāo)準(zhǔn)的適用性與典型公司推廣分析上市公司實(shí)施通用分類標(biāo)準(zhǔn)的效應(yīng)，第5章從信息使用方投資者和會(huì)計(jì)師事務(wù)所研究分類標(biāo)準(zhǔn)的實(shí)施對(duì)投資和審計(jì)方面的影響，第6章將不同的利益主體作為一個(gè)有機(jī)的整體進(jìn)行研究實(shí)施效果以及原因分析，第7章改進(jìn)通用分類標(biāo)準(zhǔn)實(shí)施效應(yīng)的建議，第8章研究結(jié)論與展望，對(duì)本文的一些主要觀點(diǎn)進(jìn)行了總結(jié)及展望。 從文章結(jié)構(gòu)可以看出本文從財(cái)政部、上市公司、投資者和會(huì)計(jì)師事務(wù)所不同的利益主體分析目前分類標(biāo)準(zhǔn)的實(shí)施效果，得出財(cái)政部在現(xiàn)階段可能考慮更多的是上市公司的編制與報(bào)送問(wèn)題，對(duì)投資者和會(huì)計(jì)師事務(wù)所的需求方面考慮欠缺；上市公司角度通用分類標(biāo)準(zhǔn)的適用性比較低，在編制的過(guò)程中成本過(guò)高，，在公司內(nèi)部管理方面也沒(méi)有發(fā)揮作用；投資者和會(huì)計(jì)師事務(wù)所角度通過(guò)調(diào)研發(fā)現(xiàn)現(xiàn)階段對(duì)XBRL還缺乏了解，在分析性軟件與直接下載獲取信息方面我國(guó)XBRL實(shí)施配套工程還存在很大的缺陷；本文將不同的利益主體作為一個(gè)有機(jī)的整體進(jìn)行考慮，分析不同利益主體會(huì)產(chǎn)生不同效果的原因，并進(jìn)一步提出改善XBRL通用分類實(shí)施效應(yīng)的政策建議。
[Abstract]:XBRL is a computer language specially used to disclose financial report in the network environment. Its application provides a powerful technical guarantee for the development of network financial report. XBRL financial report is a revolution of information technology in the accounting field. It can be stored in a timely, accurate, efficient and economical manner. The application of processing financial and business report data. XBRL can not only improve the efficiency of analysis, preparation and preservation of financial statements, but also have a profound impact on other fields. That is, all participants in the financial information chain will benefit from it, including enterprises, investors, government departments, securities regulators, accounting firms, financial institutions and so on. In 2010, the Ministry of Finance issued the general classification standard for enterprises, and required some listed companies to compile the financial report XBRL classification standard of 2010 in accordance with the general classification standard, which is based on the accounting standards on which the financial report is prepared. Defining the elements in the financial statements and related additional information, formulating the language norms and patterns followed in the example report, forming a unified regulatory platform of "number out one, share resources", will involve various interests. This paper attempts to discuss the relationship from the Ministry of Finance. Listed companies, investors, accounting firms and other stakeholders analyze the effect of general classification standards. The first chapter introduces the research background, research purpose and significance, domestic and foreign research status, research content and research methods, research innovation and so on. Chapter 2 introduces the theory related to the research. Chapter 3 studies the implementation effect of XBRL general classification standard from the perspective of the Ministry of Finance. Chapter 4 analyzes the effect of general classification standards on listed companies from the applicability of general classification standards and the promotion and analysis of typical companies. Chapter 5 studies the impact of classification standards on investment and auditing from investors and accounting firms. Chapter 6 analyzes the effect of different stakeholders as an organic whole. Chapter 7 proposes to improve the implementation effect of general classification standards, and chapter 8 studies the conclusions and prospects, and summarizes and prospects some main points of view in this paper. From the structure of the article, we can see that this paper analyzes the effect of the current classification standard from the different stakeholders of the Ministry of Finance, listed companies, investors and accounting firms. It is concluded that at this stage, the Ministry of Finance may consider more problems of the preparation and reporting of listed companies, and lack of consideration of the needs of investors and accounting firms; the applicability of the general classification criteria for listed companies is relatively low. In the process of compiling, the cost is too high, and it has not played a role in the internal management of the company. Through research, investors and accounting firms have found that there is still a lack of understanding of XBRL at this stage. In the aspect of analyzing software and directly downloading and obtaining information, there are still many defects in the implementation of XBRL supporting project in our country, and the different stakeholders are considered as an organic whole in this paper. This paper analyzes the reasons why different stakeholders will have different effects, and puts forward some policy suggestions to improve the implementation effect of general classification of XBRL.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F232

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