本文選題：XBRL + XBRL應(yīng)用軟件��； 參考：《云南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：XBRL技術(shù)帶來了一場商業(yè)報(bào)告領(lǐng)域的巨大變革，由于其存在強(qiáng)大的技術(shù)優(yōu)勢，自誕生以來的15年內(nèi)受到了世界很多國家的支持與推廣應(yīng)用。我國早在2004年就成為了第一個(gè)正式在資本市場使用XBRL標(biāo)準(zhǔn)的國家，經(jīng)過幾年的發(fā)展，我國的資本市場完成了XBRL年報(bào)的全面披露。但是由于滬深兩市在分類標(biāo)準(zhǔn)的制定和實(shí)施上是各自為政的，導(dǎo)致我國長期沒有統(tǒng)一的分類標(biāo)準(zhǔn)，這不利于XBRL技術(shù)的推廣。2008年，在財(cái)政部、中國證券業(yè)監(jiān)督管理委員會(huì)、交易所及其他機(jī)構(gòu)的共同推動(dòng)下，中國成立了XBRL臨時(shí)地區(qū)組織，由財(cái)政部主持開發(fā)基于中國的分類標(biāo)準(zhǔn)，統(tǒng)一了滬深兩大交易所的分類標(biāo)準(zhǔn)。但該分類標(biāo)準(zhǔn)的實(shí)施狀況目前還不樂觀，總的來說XBRL技術(shù)推廣程度十分有限。 我國最廣泛的是中小企業(yè)，XBRL新技術(shù)必須要在中小企業(yè)內(nèi)得到推廣才能使XBRL的優(yōu)勢發(fā)揮到最大，實(shí)現(xiàn)效用的最大化。但是目前我國針對于XBRL推廣的各方面條件都比較匱乏，，特別是在XBRL的應(yīng)用軟件方面，國內(nèi)鮮有軟件開發(fā)公司進(jìn)行相關(guān)的開發(fā)，這些問題都限制了XBRL的推廣應(yīng)用。為了進(jìn)一步拓寬XBRL的應(yīng)用范圍，加速推進(jìn)我國會(huì)計(jì)信息化建設(shè)，財(cái)政部于2010年10月發(fā)布了基于企業(yè)會(huì)計(jì)準(zhǔn)則的通用分類標(biāo)準(zhǔn)，目前雖然只要求上市公司逐步采用該標(biāo)準(zhǔn)，但數(shù)量眾多的中小企業(yè)將是我國未來推廣應(yīng)用XBRL的重點(diǎn)，XBRL技術(shù)終將在廣泛的中小企業(yè)中得到應(yīng)用。 因此，本文在分析了以上存在的問題的原因和現(xiàn)狀后，得出了要構(gòu)建一個(gè)適用于XBRL在中小企業(yè)推廣的軟件體系的想法。接下來，總結(jié)了目前國內(nèi)外存在的應(yīng)用軟件的種類與大致功能，再結(jié)合成本效益理論、利益相關(guān)者理論和創(chuàng)新擴(kuò)散理論分析了中小企業(yè)采用XBRL技術(shù)的各方面影響因素與利益相關(guān)者的需求，利用軟件工程體系架構(gòu)技術(shù)的幾個(gè)圖形簡單描畫了筆者設(shè)計(jì)的應(yīng)用軟件體系的框架。最后根據(jù)各利益相關(guān)者在技術(shù)推廣中的訴求與功能，進(jìn)行了推廣路徑的分析。
[Abstract]:XBRL technology has brought a great change in the field of business reporting. Because of its strong technical advantages, XBRL technology has been supported and popularized by many countries in the world in the 15 years since its birth. China became the first country to use XBRL standard in the capital market as early as 2004. After several years' development, the capital market of our country has completed the comprehensive disclosure of XBRL annual report. However, since the formulation and implementation of the classification standards in the Shanghai and Shenzhen stock markets are separate, there has been no unified classification standard in China for a long time, which is not conducive to the promotion of XBRL technology. In 2008, in the Ministry of Finance, the China Securities Regulatory Commission, Under the joint efforts of the Exchange and other institutions, China has set up the XBRL Provisional Regional Organization, which has been chaired by the Ministry of Finance to develop the classification standards based on China and has unified the classification standards of the two major exchanges in Shanghai and Shenzhen. However, the implementation of the classification standard is not optimistic, generally speaking, XBRL technology promotion is very limited. The most extensive in our country is that the new technology of XBRL must be popularized in small and medium-sized enterprises in order to maximize the advantage of XBRL and maximize its utility. However, at present, the conditions of XBRL promotion in our country are relatively scarce, especially in the application software of XBRL, there are few software development companies in China, these problems restrict the promotion and application of XBRL. In order to further broaden the scope of application of XBRL and accelerate the construction of accounting information in China, the Ministry of Finance issued a general classification standard based on enterprise accounting standards in October 2010, although at present it only requires listed companies to adopt the standard step by step. However, a large number of small and medium-sized enterprises will be the key point in the future promotion and application of XBRL in China, XBRL technology will eventually be used in a wide range of SMEs. Therefore, after analyzing the reasons and present situation of the above problems, this paper puts forward the idea of constructing a software system suitable for the promotion of XBRL in small and medium-sized enterprises. Then, the author summarizes the types and functions of the application software at home and abroad, and then combines the cost-benefit theory. Stakeholder theory and innovation diffusion theory analyze the factors affecting the adoption of XBRL technology in SMEs and the needs of stakeholders. The framework of the application software architecture designed by the author is simply described by using several graphics of software engineering architecture technology. Finally, according to the demand and function of stakeholders in technology promotion, the extension path is analyzed.
【學(xué)位授予單位】：云南財(cái)經(jīng)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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