本文選題：XBRL + 可擴(kuò)展性標(biāo)記語(yǔ)言��； 參考：《中國(guó)地質(zhì)大學(xué)（北京）》2013年碩士論文

【摘要】：隨著世界經(jīng)濟(jì)的發(fā)展和網(wǎng)絡(luò)技術(shù)的應(yīng)用，XBRL（可擴(kuò)展性商業(yè)語(yǔ)言）應(yīng)運(yùn)而生。短短十幾年間，這種全新的商業(yè)財(cái)務(wù)報(bào)告技術(shù)以其無許可證限制、可跨平臺(tái)使用、支持多種格式、搜索快速等優(yōu)點(diǎn)，引起了傳統(tǒng)會(huì)計(jì)的變革，促進(jìn)了財(cái)務(wù)信息的實(shí)時(shí)準(zhǔn)確交流。分類標(biāo)準(zhǔn)作為其最重要的組成部分，是編制XBRL格式報(bào)告的依據(jù)，對(duì)整個(gè)財(cái)務(wù)報(bào)告的生成至關(guān)重要。因此，在我國(guó)會(huì)計(jì)領(lǐng)域全面推進(jìn)XBRL技術(shù)的背景下，對(duì)XBRL會(huì)計(jì)準(zhǔn)則分類標(biāo)準(zhǔn)進(jìn)行研究顯得尤為重要。 2010年10月，，我國(guó)財(cái)政部發(fā)布了《企業(yè)會(huì)計(jì)準(zhǔn)則通用分類標(biāo)準(zhǔn)》，用于改進(jìn)財(cái)務(wù)報(bào)告的編報(bào)和使用。然而，在其生成和應(yīng)用中的一個(gè)關(guān)鍵問題，是通用分類標(biāo)準(zhǔn)能否適用于企業(yè)自愿性披露報(bào)告實(shí)務(wù)，適用性的差異將會(huì)導(dǎo)致XBRL財(cái)務(wù)報(bào)告信息損失。本文基于分類標(biāo)準(zhǔn)及其擴(kuò)展方法的理論基礎(chǔ)，采用實(shí)證研究和規(guī)范研究相結(jié)合的方法，對(duì)XBRL通用分類標(biāo)準(zhǔn)及其擴(kuò)展的重要意義、通用分類標(biāo)準(zhǔn)的適用性、通用分類標(biāo)準(zhǔn)的影響因素進(jìn)行了研究，進(jìn)而提出了通用分類標(biāo)準(zhǔn)的擴(kuò)展建議。為財(cái)政部XBRL通用分類標(biāo)準(zhǔn)的擴(kuò)展提供了政策依據(jù)，為相關(guān)理論研究提供了理論基礎(chǔ)。本文的主要結(jié)論如下： （1）現(xiàn)有通用分類標(biāo)準(zhǔn)在企業(yè)報(bào)告實(shí)務(wù)中覆蓋率較低，其適用性有待提升。本文選取了71家上市公司共45286項(xiàng)財(cái)務(wù)信息元素，將其與通用分類標(biāo)準(zhǔn)元素進(jìn)行映射，統(tǒng)計(jì)結(jié)果顯示，所有樣本公司行業(yè)覆蓋率均值僅達(dá)到39.89%，通用分類標(biāo)準(zhǔn)還有較大擴(kuò)展空間。 （2）多元線性回歸結(jié)果表明，在假定企業(yè)分類標(biāo)準(zhǔn)信息自愿性披露的7個(gè)影響因素中，是否高科技、資產(chǎn)總額、凈資產(chǎn)收益率和主營(yíng)業(yè)務(wù)收入增長(zhǎng)率對(duì)分類標(biāo)準(zhǔn)擴(kuò)展元素總數(shù)均有顯著影響。 （3）為推進(jìn)我國(guó)XBRL分類標(biāo)準(zhǔn)的擴(kuò)展及應(yīng)用，必須采取以下措施：制定高質(zhì)量的通用分類標(biāo)準(zhǔn)，增強(qiáng)通用分類標(biāo)準(zhǔn)的完整性和準(zhǔn)確性；不斷擴(kuò)大企業(yè)規(guī)模，提高企業(yè)科技水平，提升公司的盈利能力，促進(jìn)企業(yè)成長(zhǎng)發(fā)展，促進(jìn)報(bào)告披露主體的成熟發(fā)展；強(qiáng)化會(huì)計(jì)人員隊(duì)伍建設(shè)，提高通用分類標(biāo)準(zhǔn)教育水平。
[Abstract]:With the development of the world economy and the application of network technology, XBRL (extensible Business language) came into being. In a short span of ten years, this new commercial financial reporting technology has the advantages of no license, cross-platform use, support for various formats, fast search and so on, which has caused the change of traditional accounting and promoted the real-time and accurate exchange of financial information. As the most important part of the classification standard, it is the basis of compiling XBRL format report, which is very important to the generation of the whole financial report. Therefore, it is very important to study the classification standard of XBRL accounting standards under the background of promoting the XBRL technology in the field of accounting in our country. In October 2010, the Ministry of Finance issued the General Classification Standard for Enterprise Accounting Standards, which is used to improve the preparation and use of financial reports. However, a key issue in its generation and application is whether the generic classification criteria can be applied to the voluntary disclosure reporting practice of enterprises, and the differences in applicability will lead to the loss of XBRL financial report information. Based on the theoretical foundation of classification standard and its extension method, this paper adopts the method of combining empirical research with normative research, and it is important to XBRL general classification standard and its extension, and the applicability of general classification standard. The influencing factors of the general classification standard are studied, and the extension suggestion of the general classification standard is put forward. It provides the policy basis for the extension of the general classification standard of XBRL in the Ministry of Finance, and provides the theoretical basis for the relevant theoretical research. The main conclusions of this paper are as follows: 1) the existing general classification standards have low coverage in the practice of enterprise reporting, and their applicability needs to be improved. In this paper, 45286 items of financial information elements are selected from 71 listed companies, which are mapped to the general classification standard elements. The statistical results show that the average industry coverage rate of all sample companies is only 39.89, and the general classification standard has much room for expansion. The results of multivariate linear regression show that, among the seven factors that influence the voluntary disclosure of enterprise classification standard information, are high-tech, total assets, The return on net assets and the growth rate of main business income have significant effects on the total number of extended elements of the classification standard. In order to promote the expansion and application of XBRL classification standards in China, the following measures must be taken: to formulate high quality universal classification standards, to enhance the integrity and accuracy of common classification standards, to continuously expand the scale of enterprises and to improve the scientific and technological level of enterprises, Promote the profitability of the company, promote the growth and development of enterprises, promote the mature development of the main body of report disclosure, strengthen the construction of accounting staff, and improve the education level of general classification standards.
【學(xué)位授予單位】：中國(guó)地質(zhì)大學(xué)（北京）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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