本文選題：XBRL　切入點(diǎn)：網(wǎng)絡(luò)財(cái)務(wù)報(bào)告　出處：《山西財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：由于信息技術(shù)和網(wǎng)絡(luò)技術(shù)正在不斷地進(jìn)步并運(yùn)用于財(cái)務(wù)會計(jì)領(lǐng)域，更多的企業(yè)開始利用網(wǎng)絡(luò)財(cái)務(wù)報(bào)告這一新興的方式來進(jìn)行財(cái)務(wù)分析。但是隨著財(cái)務(wù)報(bào)告使用者對信息的需求越來越個(gè)性化、多樣化，傳統(tǒng)網(wǎng)絡(luò)財(cái)務(wù)報(bào)告已很難滿足用戶的需求，為了解決相應(yīng)的問題，XBRL應(yīng)運(yùn)而生�？蓴U(kuò)展商業(yè)報(bào)告語言(XBRL)是由第二代網(wǎng)絡(luò)標(biāo)記語言可擴(kuò)展標(biāo)記語言(XML)發(fā)展起來的,在XML技術(shù)優(yōu)勢的基礎(chǔ)上，XBRL以其獨(dú)有的特色優(yōu)勢將網(wǎng)絡(luò)財(cái)務(wù)報(bào)告予以標(biāo)準(zhǔn)化、規(guī)范化。因此基于XBRL的網(wǎng)絡(luò)財(cái)務(wù)報(bào)告是網(wǎng)絡(luò)財(cái)務(wù)報(bào)告發(fā)展的必然趨勢,也是目前其發(fā)展的最高階段。通過應(yīng)用XBRL，企業(yè)財(cái)務(wù)報(bào)告的存在的許多問題得到了解決，使財(cái)務(wù)數(shù)據(jù)交換更加簡便，并能夠方便快捷地進(jìn)行財(cái)務(wù)信息分析，為企業(yè)財(cái)務(wù)提供了更加精確、高效、即時(shí)的數(shù)據(jù)信息，信息的使用者也從中獲得了很大的便利。 在這樣的背景下，本文在參考了國內(nèi)外大量文獻(xiàn)的基礎(chǔ)上，，詳細(xì)論述了以XBRL技術(shù)為基礎(chǔ)的網(wǎng)絡(luò)財(cái)務(wù)報(bào)告方面的內(nèi)容，指出了我國網(wǎng)絡(luò)財(cái)務(wù)報(bào)告在發(fā)展應(yīng)用過程中存在的問題，并針對其存在的問題提出了相應(yīng)的改進(jìn)建議。希望基于XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的應(yīng)用在未來其經(jīng)濟(jì)效益和社會價(jià)值得到越來越多的體現(xiàn)。
[Abstract]:As information technology and network technology continue to evolve and apply in the field of financial accounting, More and more enterprises begin to use the network financial report as a new way to carry out financial analysis. However, with the more and more individualized and diversified information needs of financial report users, the traditional network financial report has been difficult to meet the needs of users. In order to solve the corresponding problems, XBRL emerged as the times require. The extensible business reporting language (XBRL) was developed by the second generation network markup language (XML). Based on the advantages of XML technology, XBRL standardizes and standardizes the network financial report with its unique advantages. Therefore, the network financial report based on XBRL is the inevitable trend of the development of the network financial report. It is also the highest stage of its development. Through the application of XBRL, many problems in the financial reporting of enterprises have been solved, which makes the exchange of financial data more convenient and convenient for the analysis of financial information. It provides more accurate, efficient and instant data information for enterprise finance, and the users of information also obtain great convenience from it. Under this background, based on a large number of literatures at home and abroad, this paper discusses in detail the contents of the network financial report based on XBRL technology, and points out the problems existing in the development and application of the network financial report in our country. It is hoped that the application of financial report based on XBRL network will be more and more reflected in its economic and social value in the future.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F232

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