XBRL應用推廣與我國會計信息化人才培養(yǎng)調研分析
發(fā)布時間：2018-10-13 18:18
【摘要】：可拓展商業(yè)報告語言,即XBRL (eXtensible Business Reporting Language)的產生與發(fā)展是會計領域乃至商業(yè)報告領域的一座具有標志性的里程碑�；ヂ�(lián)網時代的財務報告模式已經從傳統(tǒng)的靜態(tài)網絡財務報告模式轉向探尋提供標準化信息的交互式網絡財務報告模式,這對我國的會計信息化人才提出了新的挑戰(zhàn)。財政部會計司在《關于全面推進我國會計信息化工作的指導意見》中提出的全面推進我國會計信息化建設的目標之一就是要建立健全會計信息化法規(guī)體系和會計信息化標準體系,全力打造會計信息化人才隊伍。 本文擬從XBRL的相關概念、XBRL對會計信息化發(fā)展的重要影響出發(fā),分析推廣XBRL的必要性與緊迫性。從我國高等院校會計專業(yè)、會計人員繼續(xù)教育等多角度、多層次的剖析目前我國會計信息化人才培養(yǎng)的現(xiàn)狀以及存在的問題,并在此基礎上確定調查范圍,設計、分析、總結調研問卷,展開初步調研及詳細調研。調研圍繞教師的基本情況、XBRL的課程教學普及情況、XBRL的教學內容覆蓋范圍與深度、XBRL教學中所遇到的問題、XBRL的教學方式等問題展開。在進行全面細致的調查之后,對收集的有效問卷所反饋的結果進行系統(tǒng)分析,為更好的推廣XBRL教育,培養(yǎng)會計信息化人才提出具有針對性、建設性的意見和對策,推進我國會計信息化人才隊伍的建設。
[Abstract]:The emergence and development of extensible business reporting language (XBRL (eXtensible Business Reporting Language) is an iconic milestone in the field of accounting and even in the field of business reporting. The financial reporting mode in the Internet era has changed from the traditional static network financial reporting mode to the interactive network financial reporting mode which provides standardized information, which poses a new challenge to the accounting informatization talents in China. One of the objectives of the Accounting Department of the Ministry of Finance in promoting the construction of accounting informatization in China is to establish and improve the accounting information legal system and accounting. Information standard system, Strive to build accounting information talent team. Based on the related concepts of XBRL and the important influence of XBRL on the development of accounting informatization, this paper analyzes the necessity and urgency of popularizing XBRL. This paper analyzes the current situation and existing problems of accounting information talents training in China from the angles of accounting specialty and continuing education of accountants in colleges and universities of our country, and determines the scope, design, analysis of the investigation on this basis. Summarize the questionnaire, carry out preliminary investigation and detailed investigation. The investigation focuses on the basic situation of teachers, the popularization of XBRL course teaching, the coverage and depth of XBRL teaching content, the problems encountered in XBRL teaching, and the teaching methods of XBRL. After a comprehensive and meticulous investigation, the feedback results of the effective questionnaire collected are systematically analyzed, in order to better promote XBRL education, train accounting information talents, put forward targeted, constructive suggestions and countermeasures. We will promote the construction of the contingent of accounting information professionals in our country.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F232;F233
本文編號：2269509
[Abstract]:The emergence and development of extensible business reporting language (XBRL (eXtensible Business Reporting Language) is an iconic milestone in the field of accounting and even in the field of business reporting. The financial reporting mode in the Internet era has changed from the traditional static network financial reporting mode to the interactive network financial reporting mode which provides standardized information, which poses a new challenge to the accounting informatization talents in China. One of the objectives of the Accounting Department of the Ministry of Finance in promoting the construction of accounting informatization in China is to establish and improve the accounting information legal system and accounting. Information standard system, Strive to build accounting information talent team. Based on the related concepts of XBRL and the important influence of XBRL on the development of accounting informatization, this paper analyzes the necessity and urgency of popularizing XBRL. This paper analyzes the current situation and existing problems of accounting information talents training in China from the angles of accounting specialty and continuing education of accountants in colleges and universities of our country, and determines the scope, design, analysis of the investigation on this basis. Summarize the questionnaire, carry out preliminary investigation and detailed investigation. The investigation focuses on the basic situation of teachers, the popularization of XBRL course teaching, the coverage and depth of XBRL teaching content, the problems encountered in XBRL teaching, and the teaching methods of XBRL. After a comprehensive and meticulous investigation, the feedback results of the effective questionnaire collected are systematically analyzed, in order to better promote XBRL education, train accounting information talents, put forward targeted, constructive suggestions and countermeasures. We will promote the construction of the contingent of accounting information professionals in our country.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F232;F233
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，本文編號：2269509
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