本文選題：可擴(kuò)展商業(yè)報(bào)告語言　切入點(diǎn)：XBRL財(cái)務(wù)報(bào)告　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著信息化和全球化進(jìn)程的加快，傳統(tǒng)財(cái)務(wù)報(bào)告模式已難以適應(yīng)決策者對(duì)信息可靠性、相關(guān)性和及時(shí)性等的需求，逐漸顯現(xiàn)出它的弊端。為了應(yīng)對(duì)傳統(tǒng)財(cái)務(wù)報(bào)告模式面臨的挑戰(zhàn)，XBRL技術(shù)應(yīng)運(yùn)而生。然而，根據(jù)財(cái)政部對(duì)首批實(shí)施通用分類標(biāo)準(zhǔn)企業(yè)的XBRL財(cái)務(wù)報(bào)告的信息質(zhì)量驗(yàn)證結(jié)果，這些企業(yè)在通用分類標(biāo)準(zhǔn)及其編報(bào)規(guī)則層面出現(xiàn)了較為集中的錯(cuò)誤，影響了使用者對(duì)它的信任程度。因而，有必要對(duì)XBRL財(cái)務(wù)報(bào)告的鑒證模式進(jìn)行研究，以提高該報(bào)告的信息可靠性，優(yōu)化使用者的決策信息。并且，開展XBRL財(cái)務(wù)報(bào)告鑒證模式的構(gòu)建和應(yīng)用的研究對(duì)于規(guī)范公司披露、重塑鑒證流程、拓展鑒證理論研究框架和完善鑒證準(zhǔn)則具有非常重要的理論意義與現(xiàn)實(shí)意義。 本文首先闡述了XBRL財(cái)務(wù)報(bào)告鑒證的技術(shù)背景和理論基礎(chǔ)。然后，從XBRL財(cái)務(wù)報(bào)告元素的角度出發(fā)，本文構(gòu)建了由總體鑒證目標(biāo)、具體鑒證目標(biāo)和管理層認(rèn)定組成的XBRL財(cái)務(wù)報(bào)告的鑒證模式，并設(shè)計(jì)了該鑒證模式的應(yīng)用流程，采取了雙向追蹤法對(duì)現(xiàn)有XBRL財(cái)務(wù)報(bào)告進(jìn)行了鑒證，發(fā)現(xiàn)了一些違反上述管理層認(rèn)定的錯(cuò)誤。其中，基本元素標(biāo)記的缺失是最常出現(xiàn)的錯(cuò)誤，其次是金額錯(cuò)誤和擴(kuò)展元素標(biāo)記缺失的錯(cuò)誤，最少發(fā)生的是符號(hào)反向和元素標(biāo)記不匹配的錯(cuò)誤。通過從不同角度對(duì)錯(cuò)誤數(shù)量進(jìn)行描述性統(tǒng)計(jì)分析，，本文發(fā)現(xiàn)上市公司XBRL財(cái)務(wù)報(bào)告的錯(cuò)誤數(shù)量與公司采用的分類標(biāo)準(zhǔn)具有一定的相關(guān)關(guān)系。這說明在XBRL財(cái)務(wù)報(bào)告的推進(jìn)過程中，應(yīng)當(dāng)貫徹實(shí)施通用分類標(biāo)準(zhǔn)、加快制定行業(yè)擴(kuò)展分類標(biāo)準(zhǔn)和健全編制流程的內(nèi)部控制。最后結(jié)合前文的分析，本文提出了XBRL財(cái)務(wù)報(bào)告鑒證模式在我國(guó)應(yīng)用的政策建議。
[Abstract]:With the acceleration of the process of information and globalization, the traditional financial reporting model has been difficult to meet the needs of decision-makers for information reliability, relevance and timeliness. In order to meet the challenge of the traditional financial reporting model, XBRL technology came into being. However, according to the results of the Ministry of Finance's information quality verification of the first batch of XBRL financial reports of enterprises that implement the general classification standard, At the level of general classification standards and their reporting rules, these enterprises have made more concentrated errors, which have affected the users' trust in them. Therefore, it is necessary to study the authentication mode of XBRL financial reports. In order to improve the information reliability of the report and optimize the decision-making information of the user, the research on the construction and application of the XBRL financial report authentication model can standardize the disclosure of the company and reshape the authentication process. It is of great theoretical and practical significance to expand the research framework of forensic theory and perfect the forensic criterion. This paper first describes the technical background and theoretical basis of XBRL financial report authentication. Then, from the point of view of XBRL financial report elements, this paper constructs the overall verification objectives. The concrete authentication objective and the identification model of XBRL financial report made up of management are designed, and the application flow of this model is designed, and the existing XBRL financial report is authenticated by bidirectional tracing method. Found a number of errors contrary to the above management findings. The missing of the basic element tag is the most common error, followed by the error of the amount of money and the missing of the extended element tag. The least common occurrence is the error of symbol reverse and element tag mismatch. Through descriptive statistical analysis of the number of errors from different angles, This paper finds that there is a certain correlation between the number of errors in XBRL financial reports of listed companies and the classification standards adopted by the companies, which indicates that the general classification standards should be carried out in the process of advancing XBRL financial reports. Finally, based on the analysis above, this paper puts forward some policy suggestions for the application of XBRL financial report authentication model in China.
【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】：2013
【分類號(hào)】：F232

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