發(fā)布時(shí)間：2018-06-24 23:05

  本文選題：XBRL + 應(yīng)用效果��； 參考：《中南林業(yè)科技大學(xué)》2014年碩士論文

【摘要】：隨著信息化時(shí)代的到來和網(wǎng)絡(luò)的發(fā)展,人們對(duì)信息的需求已由原來的被動(dòng)接受階段過渡到了主動(dòng)提取階段,上市公司做為信息提供主體和信息需求主體,一方面希望能及時(shí)、準(zhǔn)確的對(duì)外報(bào)送數(shù)據(jù),另一方面也希望能夠及時(shí)、準(zhǔn)確、便捷地獲取高質(zhì)量的信息,并在原有基礎(chǔ)上對(duì)其進(jìn)行二次加工,基于此,可擴(kuò)展商業(yè)報(bào)告語言(eXtensible Business Reporting Language)以下簡(jiǎn)稱XBRL也順應(yīng)而生了。XBRL是一種公認(rèn)的國(guó)際財(cái)務(wù)報(bào)告語言,是XML技術(shù)的一種應(yīng)用,它能便于企業(yè)對(duì)信息的檢索、分析、對(duì)比和透視。XBRL自1998年在美國(guó)問世以來,短短的十幾年已有了飛速發(fā)展,隨著人們對(duì)XBRL認(rèn)識(shí)的不斷深入,XBRL技術(shù)也不斷的成熟,XBRL在世界各國(guó)都得到了積極的推廣和應(yīng)用。 通過筆者對(duì)XBRL文獻(xiàn)的整理,發(fā)現(xiàn)XBRL的研究主要停留在基礎(chǔ)理論、分類標(biāo)準(zhǔn)、使用現(xiàn)狀的研究,而XBRL在企業(yè)中應(yīng)用效果如何,目前很少有人去專門研究。因此,本研究試圖以農(nóng)業(yè)上市公司為例,構(gòu)建一個(gè)完善的XBRL的評(píng)價(jià)體系和評(píng)價(jià)模型,其目的是通過對(duì)農(nóng)業(yè)上市公司評(píng)價(jià),為其他企業(yè)XBRL的作出指引。 本文的研究過程中,著重解決“當(dāng)前XBRL在農(nóng)業(yè)上市公司運(yùn)用現(xiàn)狀如何”、“怎樣設(shè)計(jì)XBRL評(píng)價(jià)指標(biāo)”以及“如何進(jìn)行評(píng)價(jià)”三個(gè)問題,深入企業(yè)調(diào)研,獲取了100份調(diào)研數(shù)據(jù),為本文的研究奠定基礎(chǔ)。本文運(yùn)用了調(diào)查研究法、文獻(xiàn)研究法、歸納法、規(guī)范研究法、案例分析法等方法。從XBRL的起源出發(fā),研究了XBRL的基本理論(技術(shù)規(guī)范、分類標(biāo)準(zhǔn)、實(shí)例文檔、樣式單)及對(duì)財(cái)務(wù)信息使用者的影響,借鑒了國(guó)內(nèi)外XBRL研究理論和研究經(jīng)驗(yàn)。同時(shí)還從財(cái)政部、證券交易所、企業(yè)、審計(jì)等角度對(duì)XBRL應(yīng)用現(xiàn)狀進(jìn)行剖析。運(yùn)用IT平衡計(jì)分卡法從學(xué)習(xí)與革命、企業(yè)價(jià)值貢獻(xiàn)、用戶滿意度、企業(yè)內(nèi)部工作過程四個(gè)維度構(gòu)建了XBRL指標(biāo)體系：然后運(yùn)用了主成成分法驗(yàn)證了指標(biāo)體系的科學(xué)性和完整性：接著運(yùn)用層次分析法對(duì)XBRL構(gòu)建評(píng)價(jià)模型,進(jìn)行綜合評(píng)價(jià)。再次,選取40家農(nóng)業(yè)上市公司為樣本,驗(yàn)證了該評(píng)價(jià)體系的科學(xué)性和可行性,并對(duì)其評(píng)價(jià)結(jié)果進(jìn)行分析和總結(jié)。最后深入剖析影響XBRL在我國(guó)農(nóng)業(yè)上市公司發(fā)展的原因主要有：政府宣傳不夠；企業(yè)了解不夠,分類標(biāo)準(zhǔn)不統(tǒng)一；缺乏相適應(yīng)的XBRL軟件；缺乏相適應(yīng)的XBRL應(yīng)用平臺(tái)；網(wǎng)絡(luò)安全等原因；并提出了今后推動(dòng)XBRL在我國(guó)發(fā)展應(yīng)從加大宣傳、開發(fā)完善軟件、完善XBRL分類標(biāo)準(zhǔn)、加強(qiáng)XBRL人才培養(yǎng)和提高網(wǎng)絡(luò)安全等建議。
[Abstract]:With the arrival of the information age and the development of the network, people's demand for information has been transferred from the original passive acceptance stage to the active extraction stage. Listed companies as the main body of information supply and information demand, on the one hand, hope to be able to timely, On the other hand, we also hope to be able to obtain high quality information in a timely, accurate and convenient manner, and to reprocess it on the basis of this. XBRL (Extensible Business reporting language) is also a recognized international financial reporting language. XBRL is an application of XML technology. It is convenient for enterprises to retrieve and analyze information. Since XBRL was published in the United States in 1998, XBRL has developed rapidly in a short period of more than ten years. With the continuous deepening of people's understanding of XBRL, XBRL technology has also been continuously mature and has been actively promoted and applied in various countries of the world. Through the author's collation of XBRL documents, it is found that the research of XBRL mainly focuses on the basic theory, classification standards, and the current situation of use. However, few people study the effect of XBRL's application in enterprises. Therefore, this study attempts to construct a perfect evaluation system and evaluation model of XBRL by taking agricultural listed companies as an example. The purpose of this study is to provide guidance for other enterprises through the evaluation of agricultural listed companies. In the research process of this paper, we focus on solving the three problems of "how to use XBRL in agricultural listed companies", "how to design the evaluation index of XBRL" and "how to evaluate". It lays a foundation for the research of this paper. The methods of investigation, literature research, induction, normative research and case analysis are used in this paper. Based on the origin of XBRL, this paper studies the basic theory of XBRL (technical specification, classification standard, case document, style sheet) and its influence on the users of financial information, and draws lessons from the research theory and experience of XBRL at home and abroad. At the same time from the Ministry of Finance, stock exchanges, enterprises, audit and other aspects of the application of XBRL analysis. Using IT balanced scorecard method from learning and revolution, enterprise value contribution, user satisfaction, XBRL index system is constructed by four dimensions of enterprise internal work process. Then the scientific and integrity of the index system is verified by the principal component method. Then the evaluation model of XBRL is constructed by analytic hierarchy process (AHP) and the comprehensive evaluation is carried out. Thirdly, 40 agricultural listed companies are selected as samples to verify the scientific and feasibility of the evaluation system, and the evaluation results are analyzed and summarized. Finally, the main reasons that affect the development of XBRL in agricultural listed companies in our country are as follows: government propaganda is not enough, enterprises understand not enough, classification standards are not uniform, XBRL software is not suitable, and XBRL application platform is not suitable. The paper puts forward some suggestions for promoting the development of XBRL in our country, such as increasing propaganda, developing and perfecting software, perfecting the classification standard of XBRL, strengthening the cultivation of XBRL talents and improving network security.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F324;F302.6

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