本文選題：XBRL + 分類標準�。� 參考：《湖南大學》2013年碩士論文

【摘要】：XBRL(eXtensible Business Report Language)因其標準化的巨大優(yōu)勢在財務報告領域得到廣泛的應用。它能夠適應報告環(huán)境的變化，提高效率和降低成本，提高財務報告信息質(zhì)量和投資者決策效率。XBRL分類標準是PDF財務報告轉(zhuǎn)化為XBRL財務報告的依據(jù)。我國財政部于2010年發(fā)布企業(yè)會計準則通用分類標準，但是企業(yè)因?qū)嶋H的財務報告信息披露需要在分類標準中沒有找到的元素比較多，這使得XBRL財務報告不能完整反映企業(yè)需要在財務報告中披露的信息，因而其優(yōu)勢也無法發(fā)揮。 本文采用實證與歸納相結(jié)合的方法進行研究。從企業(yè)財務報告信息披露的實際需求出發(fā)，，以我國最新發(fā)布的XBRL通用分類標準和上市公司2010年的年度財務報告為對象，對兩者進行匹配，進行差異統(tǒng)計，然后對差異進一步分析，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“四大”的公司的財務報告信息披露需求與XBRL分類標準的差異越大。并且第一大股東持股比例低于22.64%，公司總資產(chǎn)對數(shù)不小于22.0的公司的財務報告信息披露需求與XBRL分類標準的平均差異水平顯著高于總體的平均差異水平�；谶@類公司的財務報告能夠有效提取出分類標準中沒有的通用元素，覆蓋率達到95.3%。論文依據(jù)財務信息元素理論和本體論，基于差異特征的實證結(jié)果確定完善XBRL分類標準所需依據(jù)的企業(yè)財務報告，從中提取出分類標準中未定義的元素，減小XBRL分類標準與企業(yè)財務報告信息披露需求間的差異。論文的創(chuàng)新之處，一是結(jié)合公司特征對差異特征進行了分析，以此確定采用實證法縮小兩者差異時，完善XBRL分類標準應依據(jù)的企業(yè)財務報告；二是提取出了未被定義的通用元素，完善XBRL分類標準，減小XBRL分類標準與企業(yè)財務報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：1754070