本文選題：可擴(kuò)展商業(yè)報(bào)告語(yǔ)言（XBRL） + 影響因素　； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：20世紀(jì)末以XML（可擴(kuò)展標(biāo)記語(yǔ)言eXtensible Makeup Language）技術(shù)為基礎(chǔ)產(chǎn)生了XBRL（可擴(kuò)展商業(yè)報(bào)告語(yǔ)言eXtensible Business ReportingLanguage）技術(shù)。這一技術(shù)通過(guò)采用將各個(gè)財(cái)務(wù)會(huì)計(jì)信息語(yǔ)言添加自定義標(biāo)簽的方法，使得即使是不同會(huì)計(jì)套裝軟件生成的財(cái)務(wù)會(huì)計(jì)信息均可以被識(shí)別，這一做法克服了傳統(tǒng)網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的不足之處，實(shí)現(xiàn)了網(wǎng)絡(luò)財(cái)務(wù)報(bào)告在實(shí)踐操作中的跨越式發(fā)展，從而，收到了來(lái)自世界各國(guó)的普遍關(guān)注。但是，就目前的情況來(lái)看，我國(guó)企業(yè)推廣應(yīng)用XBRL技術(shù)標(biāo)準(zhǔn)的積極性并不十分高漲，既然XBRL技術(shù)的優(yōu)勢(shì)如此之大，那么到底是什么原因?qū)е略S多公司對(duì)于采納XBRL披露財(cái)務(wù)信息的意愿并不強(qiáng)烈呢？考慮到這一問(wèn)題，本文開(kāi)始探究影響我國(guó)企業(yè)應(yīng)用XBRL的因素。 文章首先闡述了論文的研究背景和研究意義，并介紹本論文的結(jié)構(gòu)框架和研究方法，表明本文的創(chuàng)新之處。其次，為了加深讀者對(duì)XBRL的了解，概述了相關(guān)內(nèi)容，詳細(xì)闡述了XBRL的內(nèi)涵、發(fā)展歷程，歸納總結(jié)了XBRL技術(shù)相關(guān)的理論基礎(chǔ)，對(duì)相關(guān)文獻(xiàn)進(jìn)行回顧，由于這些研究比較零散，缺乏系統(tǒng)性，基于基礎(chǔ)理論，經(jīng)過(guò)對(duì)國(guó)內(nèi)外有關(guān)網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的決定因素的規(guī)范研究和實(shí)證研究的研究成果進(jìn)行梳理和總結(jié)，將國(guó)內(nèi)外有關(guān)XBRL影響因素的多角度文獻(xiàn)研究歸納為三個(gè)方面：技術(shù)因素、組織因素和環(huán)境因素（Technology—Organization—Environment，技術(shù)—組織—環(huán)境，以下簡(jiǎn)稱“TOE”），本文正是基于TOE框架下的探索影響XBRL應(yīng)用的研究，分析影響XBRL在企業(yè)推廣應(yīng)用的技術(shù)、組織和環(huán)境因素，將技術(shù)因素?cái)U(kuò)展為兼容性、復(fù)雜性和比較優(yōu)勢(shì)，，組織因素具體為向外學(xué)習(xí)、知識(shí)技能和財(cái)務(wù)資源，環(huán)境因素則包括規(guī)范性壓力、強(qiáng)制性壓力以及模仿壓力，詳細(xì)闡述了各個(gè)大類中的具體因素如何影響XBRL在企業(yè)中的推廣應(yīng)用。再次，以上述研究成果為依據(jù)，有針對(duì)性的給出如何促進(jìn)XBRL在我國(guó)更好地推廣和應(yīng)用的對(duì)策建議。最后，總結(jié)本文研究結(jié)果，得出研究不足以及進(jìn)一步需要實(shí)證研究的工作方向，以期為我國(guó)XBRL的應(yīng)用研究提供一些有益借鑒和啟示。
[Abstract]:At the end of the 20th century, XBRL (extensible Business reporting language eXtensible Business ReportingLanguage) was produced on the basis of XML (Extensible markup language (XML) technology). This technique allows the identification of even financial accounting information generated by different accounting packages by adding custom tags to the various financial accounting information languages. This approach overcomes the shortcomings of the traditional network financial report and realizes the leapfrog development of the network financial report in practice. Thus, it has received universal attention from all over the world. However, judging from the current situation, the enthusiasm of Chinese enterprises in popularizing and applying XBRL technology standards is not very high. Since the advantages of XBRL technology are so great, So what makes many companies less willing to adopt XBRL disclosure? In view of this problem, this paper begins to explore the factors that affect the application of XBRL in Chinese enterprises. Firstly, the research background and significance of this paper are introduced, and the structure and research methods of this paper are introduced, which shows the innovation of this paper. Secondly, in order to deepen readers' understanding of XBRL, this paper summarizes the relevant contents, elaborates the connotation and development of XBRL, summarizes the theoretical basis of XBRL technology, and reviews the relevant literature. Lack of systematicness, based on basic theory, through the normative research and empirical research on the determinants of network financial reports at home and abroad to sort out and summarize, In this paper, the research on the influencing factors of XBRL at home and abroad is summarized into three aspects: technical factors, organizational factors and environmental factors, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment. This paper is based on the TOE framework to explore the impact of the application of XBRL, analyze the technical, organizational and environmental factors that affect the application of XBRL in enterprises, and expand the technical factors to compatibility, complexity and comparative advantage. The organizational factors are external learning, knowledge skills and financial resources, while the environmental factors include normative pressure, mandatory pressure and imitation pressure. This paper expounds in detail how the specific factors in various categories affect the application of XBRL in enterprises. Thirdly, based on the above research results, the countermeasures and suggestions on how to promote the promotion and application of XBRL in China are given. Finally, the research results of this paper are summarized, and the work direction of insufficient research and further empirical research is obtained, in order to provide some useful reference and enlightenment for the application research of XBRL in China.
【學(xué)位授予單位】：吉林大學(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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