本文選題：XBRL + 分類標(biāo)準(zhǔn)　； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：XBRL(eXtensible Business Report Language)因其標(biāo)準(zhǔn)化的巨大優(yōu)勢(shì)在財(cái)務(wù)報(bào)告領(lǐng)域得到廣泛的應(yīng)用。它能夠適應(yīng)報(bào)告環(huán)境的變化，提高效率和降低成本，提高財(cái)務(wù)報(bào)告信息質(zhì)量和投資者決策效率。XBRL分類標(biāo)準(zhǔn)是PDF財(cái)務(wù)報(bào)告轉(zhuǎn)化為XBRL財(cái)務(wù)報(bào)告的依據(jù)。我國(guó)財(cái)政部于2010年發(fā)布企業(yè)會(huì)計(jì)準(zhǔn)則通用分類標(biāo)準(zhǔn)，但是企業(yè)因?qū)嶋H的財(cái)務(wù)報(bào)告信息披露需要在分類標(biāo)準(zhǔn)中沒有找到的元素比較多，這使得XBRL財(cái)務(wù)報(bào)告不能完整反映企業(yè)需要在財(cái)務(wù)報(bào)告中披露的信息，因而其優(yōu)勢(shì)也無法發(fā)揮。 本文采用實(shí)證與歸納相結(jié)合的方法進(jìn)行研究。從企業(yè)財(cái)務(wù)報(bào)告信息披露的實(shí)際需求出發(fā)，，以我國(guó)最新發(fā)布的XBRL通用分類標(biāo)準(zhǔn)和上市公司2010年的年度財(cái)務(wù)報(bào)告為對(duì)象，對(duì)兩者進(jìn)行匹配，進(jìn)行差異統(tǒng)計(jì)，然后對(duì)差異進(jìn)一步分析，考察差異的特征。結(jié)果發(fā)現(xiàn)專業(yè)委員越專業(yè)，股權(quán)集中度越低，公司規(guī)模越大，以及未聘請(qǐng)“四大”的公司的財(cái)務(wù)報(bào)告信息披露需求與XBRL分類標(biāo)準(zhǔn)的差異越大。并且第一大股東持股比例低于22.64%，公司總資產(chǎn)對(duì)數(shù)不小于22.0的公司的財(cái)務(wù)報(bào)告信息披露需求與XBRL分類標(biāo)準(zhǔn)的平均差異水平顯著高于總體的平均差異水平�；谶@類公司的財(cái)務(wù)報(bào)告能夠有效提取出分類標(biāo)準(zhǔn)中沒有的通用元素，覆蓋率達(dá)到95.3%。論文依據(jù)財(cái)務(wù)信息元素理論和本體論，基于差異特征的實(shí)證結(jié)果確定完善XBRL分類標(biāo)準(zhǔn)所需依據(jù)的企業(yè)財(cái)務(wù)報(bào)告，從中提取出分類標(biāo)準(zhǔn)中未定義的元素，減小XBRL分類標(biāo)準(zhǔn)與企業(yè)財(cái)務(wù)報(bào)告信息披露需求間的差異。論文的創(chuàng)新之處，一是結(jié)合公司特征對(duì)差異特征進(jìn)行了分析，以此確定采用實(shí)證法縮小兩者差異時(shí)，完善XBRL分類標(biāo)準(zhǔn)應(yīng)依據(jù)的企業(yè)財(cái)務(wù)報(bào)告；二是提取出了未被定義的通用元素，完善XBRL分類標(biāo)準(zhǔn)，減小XBRL分類標(biāo)準(zhǔn)與企業(yè)財(cái)務(wù)報(bào)告信息披露需求間的差異。
[Abstract]:XBRL(eXtensible Business Report language is widely used in the field of financial reporting because of its great advantage of standardization.It can adapt to the change of the reporting environment, improve the efficiency and reduce the cost, improve the quality of financial report information and the efficiency of investor decision. XBRL classification standard is the basis of transforming PDF financial report into XBRL financial report.The Ministry of Finance of our country issued the general classification standard of enterprise accounting standards in 2010, but there are many elements that enterprises do not find in the classification standard because of the actual disclosure of financial report information.This makes the XBRL financial report can not fully reflect the information that enterprises need to disclose in the financial report, so its advantages can not be brought into full play.This paper uses empirical and inductive methods to study.Based on the actual demand of the disclosure of enterprise financial report information, taking the newly released XBRL general classification standard and the annual financial report of listed company in 2010 as the object, the paper makes a matching and statistical analysis of the difference between the two.Then the difference is further analyzed to investigate the characteristics of the difference.The results show that the more professional the professional committee members, the lower the ownership concentration, the larger the size of the company, and the greater the difference between the requirement of disclosure of financial report information and the classification standard of XBRL.Moreover, the average difference between the financial reporting information disclosure requirement and the XBRL classification standard of the companies with the largest shareholder holding ratio below 22.64 and the logarithm of the total assets is not less than 22.0 is significantly higher than that of the overall average difference level.Based on the financial reports of these companies, we can effectively extract common elements that are not included in the classification criteria, with a coverage rate of 95.3%.Based on the theory of financial information element and ontology, the paper determines the enterprise financial report which is needed to perfect the XBRL classification standard based on the empirical results of different characteristics, and extracts the undefined elements from the classification standard.Reduce the difference between XBRL classification standards and financial reporting information disclosure requirements.The innovation of the paper is to analyze the difference characteristics in combination with the company characteristics, so as to determine the enterprise financial report on which the XBRL classification standard should be based when the empirical method is adopted to reduce the difference between the two.Secondly, the undefined general elements are extracted, the XBRL classification standard is perfected, and the difference between the XBRL classification standard and the requirement of financial report information disclosure is reduced.
【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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