本文選題：XBRL + 注冊(cè)會(huì)計(jì)師行業(yè)��； 參考：《山東財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：信息技術(shù)改革使企業(yè)的會(huì)計(jì)信息系統(tǒng)發(fā)生了翻天覆地的變化，傳統(tǒng)的信息披露已經(jīng)無法再適應(yīng)新的信息技術(shù)環(huán)境，，因此在新時(shí)代的網(wǎng)絡(luò)環(huán)境趨勢(shì)下，投資者、債權(quán)人、政府、社會(huì)公眾、管理者、注冊(cè)會(huì)計(jì)師和其他信息使用者等等對(duì)財(cái)務(wù)呈報(bào)的內(nèi)容、方式以及信息披露有了新的要求。新型可擴(kuò)展財(cái)務(wù)報(bào)告語言XBRL在整個(gè)會(huì)計(jì)體系中處于承上啟下、穿針引線、貫穿整體的基礎(chǔ)地位，而且XBRL的應(yīng)用推廣必然會(huì)影響到財(cái)務(wù)報(bào)告及內(nèi)部控制評(píng)價(jià)的審核。而注冊(cè)會(huì)計(jì)師行業(yè)作為審計(jì)及企業(yè)財(cái)務(wù)管理的專業(yè)機(jī)構(gòu)，響應(yīng)財(cái)政部文件推進(jìn)信息化建設(shè)，XBRL就是其非常重要的推動(dòng)力量，而反過來注冊(cè)會(huì)計(jì)師行業(yè)對(duì)XBRL的發(fā)展也起著潛移默化的影響。 本文主要圍繞XBRL與注冊(cè)會(huì)計(jì)師行業(yè)之間的互相影響為主線，以規(guī)范性方法進(jìn)行研究分析的。首先介紹XBRL的一些理論基礎(chǔ)包括基本概念、技術(shù)框架、工作流程、XBRL的優(yōu)勢(shì)與應(yīng)用推廣中存在的缺陷。接著引出XBRL對(duì)注冊(cè)會(huì)計(jì)師行業(yè)的影響，包括對(duì)會(huì)計(jì)師事務(wù)所提供鑒證業(yè)務(wù)的影響和拓展新型非鑒證業(yè)務(wù)的影響，這一塊是重點(diǎn)研究的。然后研究注冊(cè)會(huì)計(jì)師行業(yè)對(duì)XBRL的推動(dòng)，包括各國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)、各大會(huì)計(jì)師事務(wù)所還有事務(wù)所內(nèi)部信息化管理以及審計(jì)人員對(duì)XBRL的影響。最后針對(duì)XBRL與注冊(cè)會(huì)計(jì)師行業(yè)之間互動(dòng)的發(fā)展研究提出幾點(diǎn)建議。總之希望通過本文的研究為我國(guó)XBRL與注冊(cè)會(huì)計(jì)師行業(yè)兩方面發(fā)展以及我國(guó)整體的信息化建設(shè)提供一定的借鑒作用。
[Abstract]:The reform of information technology has resulted in changes in turn the world upside down accounting information system, the traditional information disclosure has been unable to adapt to the new environment of information technology, so in the new era of the network environment under the trend, investors, creditors, government, public management, CPA and other information users on the financial reporting content. And the information disclosure has new requirements. A new Extensible Business Reporting Language XBRL in a link, in the entire accounting system through the overall status of act as a go-between, foundation, and promote the application of XBRL will affect the evaluation of financial reporting and internal control audit. And the CPA audit as a professional organization and enterprise financial management in response, the Ministry of finance documents promoting the informatization construction, XBRL is the most important driving force, and in turn the CPA Industry The development of XBRL also has a subtle influence.
This paper mainly focuses on the mutual influence between XBRL and CPA industry as the main line, were analyzed using standardized methods. Firstly, some basic theories of XBRL including the basic concept, framework, work flow, advantages and defects of application in XBRL. Then the effect of XBRL on the CPA industry, including the impact of the business provides assurance of the accounting firm and the influence of expanding new non attestation services, this one is the focus of the study. Then the research of XBRL to promote the CPA industry, including the National Association of certified public accountants, the accounting firms and the internal information management firms and auditors of XBRL. Finally it puts forward some suggestions for research the interaction between the XBRL and the development of the CPA industry. In the hope that through this study for XBRL in China and registered accountants The development of the two aspects of the industry and the overall information construction of our country will provide a certain reference.

【學(xué)位授予單位】：山東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 盧馨;雷蕾;;XBRL的研究現(xiàn)狀與展望[J];財(cái)會(huì)通訊;2010年27期

2 趙英吉;;我國(guó)XBRL財(cái)務(wù)報(bào)告分類標(biāo)準(zhǔn)建設(shè)相關(guān)問題探討[J];財(cái)務(wù)與會(huì)計(jì);2010年01期

3 張?zhí)煳?高錦萍;;XBRL對(duì)審計(jì)的影響研究[J];當(dāng)代財(cái)經(jīng);2007年06期

4 吳沁紅;;XBRL的基本框架與應(yīng)用[J];財(cái)務(wù)與會(huì)計(jì)(理財(cái)版);2011年04期

5 朱釗,李柏;可擴(kuò)展商業(yè)報(bào)告語言的應(yīng)用對(duì)會(huì)計(jì)、審計(jì)的影響[J];中國(guó)注冊(cè)會(huì)計(jì)師;2005年03期

6 沈穎玲;會(huì)計(jì)全球化的技術(shù)視角——利用XBRL構(gòu)建國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則分類體系[J];會(huì)計(jì)研究;2004年04期

7 楊周南;朱建國(guó);劉鋒;孫凡;趙英吉;;XBRL分類標(biāo)準(zhǔn)認(rèn)證的理論基礎(chǔ)和方法學(xué)體系研究[J];會(huì)計(jì)研究;2010年11期

8 瞿曉龍;喻光繼;陳軍;;論網(wǎng)絡(luò)環(huán)境下基于XBRL實(shí)施審計(jì)[J];會(huì)計(jì)之友(上旬刊);2010年04期

9 汪元華;;XBRL對(duì)注冊(cè)會(huì)計(jì)師行業(yè)信息化的影響分析[J];會(huì)計(jì)之友;2012年03期

10 李九斤;王甲山;張彥明;;基于XBRL環(huán)境的連續(xù)審計(jì)模式構(gòu)建研究[J];價(jià)值工程;2012年20期

本文編號(hào)：1753588