發(fā)布時間：2018-03-12 20:03

  本文選題：可擴展商業(yè)報告語言　切入點：XBRL財務報告　出處：《湖南大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著信息化和全球化進程的加快，傳統(tǒng)財務報告模式已難以適應決策者對信息可靠性、相關性和及時性等的需求，逐漸顯現(xiàn)出它的弊端。為了應對傳統(tǒng)財務報告模式面臨的挑戰(zhàn)，XBRL技術應運而生。然而，根據(jù)財政部對首批實施通用分類標準企業(yè)的XBRL財務報告的信息質量驗證結果，這些企業(yè)在通用分類標準及其編報規(guī)則層面出現(xiàn)了較為集中的錯誤，影響了使用者對它的信任程度。因而，有必要對XBRL財務報告的鑒證模式進行研究，以提高該報告的信息可靠性，優(yōu)化使用者的決策信息。并且，開展XBRL財務報告鑒證模式的構建和應用的研究對于規(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則具有非常重要的理論意義與現(xiàn)實意義。 本文首先闡述了XBRL財務報告鑒證的技術背景和理論基礎。然后，從XBRL財務報告元素的角度出發(fā)，本文構建了由總體鑒證目標、具體鑒證目標和管理層認定組成的XBRL財務報告的鑒證模式，并設計了該鑒證模式的應用流程，采取了雙向追蹤法對現(xiàn)有XBRL財務報告進行了鑒證，發(fā)現(xiàn)了一些違反上述管理層認定的錯誤。其中，基本元素標記的缺失是最常出現(xiàn)的錯誤，其次是金額錯誤和擴展元素標記缺失的錯誤，最少發(fā)生的是符號反向和元素標記不匹配的錯誤。通過從不同角度對錯誤數(shù)量進行描述性統(tǒng)計分析，，本文發(fā)現(xiàn)上市公司XBRL財務報告的錯誤數(shù)量與公司采用的分類標準具有一定的相關關系。這說明在XBRL財務報告的推進過程中，應當貫徹實施通用分類標準、加快制定行業(yè)擴展分類標準和健全編制流程的內(nèi)部控制。最后結合前文的分析，本文提出了XBRL財務報告鑒證模式在我國應用的政策建議。
[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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F232

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本文編號：1603078