發(fā)布時(shí)間：2019-06-24 12:34

【摘要】：XBRL（可擴(kuò)展商業(yè)報(bào)告語言）已在世界越來越多的國(guó)家和組織得到應(yīng)用，盡管取得一系列矚目的成績(jī)，但是當(dāng)前XBRL的發(fā)展也遇到了瓶頸：一方面，XBRL報(bào)告分類標(biāo)準(zhǔn)仍需進(jìn)一步改進(jìn)；另一方面，企業(yè)內(nèi)部數(shù)據(jù)還不能“直通”XBRL財(cái)務(wù)報(bào)告。標(biāo)準(zhǔn)的不完善以及信息之間的割裂抑制了企業(yè)采用XBRL技術(shù)的積極性與主動(dòng)性，造成了XBRL應(yīng)用和推廣的緩慢。 已有的XBRL研究缺少整體視角，大多集中于財(cái)務(wù)報(bào)告環(huán)節(jié)，導(dǎo)致研究過于片面。本文基于XBRL報(bào)告信息鏈的整體視角，涵蓋了XBRL會(huì)計(jì)賬簿與XBRL財(cái)務(wù)報(bào)告，這樣可以避免對(duì)XBRL的研究過于集中于信息鏈的某一個(gè)環(huán)節(jié)，同時(shí)圍繞著“如何改進(jìn)信息鏈各環(huán)節(jié)報(bào)告的分類標(biāo)準(zhǔn)”、“如何對(duì)信息鏈各環(huán)節(jié)進(jìn)行數(shù)據(jù)集成”這兩個(gè)基本問題展開研究。這些問題的解決能促使XBRL技術(shù)真正融入企業(yè)應(yīng)用，并將推進(jìn)XBRL的應(yīng)用更上一個(gè)層次。 本文綜合運(yùn)用了經(jīng)濟(jì)學(xué)、管理學(xué)與信息科學(xué)理論，采用理論研究與實(shí)證分析的研究方法，并在研究的不同階段采用了不同的研究方法，甚至是多種方法相結(jié)合。首先，對(duì)與本文相關(guān)的研究文獻(xiàn)進(jìn)行回顧與梳理，分析XBRL的研究與應(yīng)用現(xiàn)狀。其次，基于XBRL標(biāo)準(zhǔn)的報(bào)告信息鏈，對(duì)現(xiàn)有的建模方式進(jìn)行比較，并對(duì)報(bào)告信息鏈不同環(huán)節(jié)的建模方式予以確定。同時(shí)，由于技術(shù)因素對(duì)于XBRL報(bào)告信息鏈采納的關(guān)鍵作用，進(jìn)一步具體分析了影響XBRL報(bào)告信息鏈采納的技術(shù)因素。進(jìn)而，引出了本文的兩個(gè)核心問題——XBRL標(biāo)準(zhǔn)改進(jìn)與XBRL數(shù)據(jù)集成。在標(biāo)準(zhǔn)改進(jìn)方面，分為XBRL賬簿分類標(biāo)準(zhǔn)改進(jìn)與XBRL財(cái)務(wù)報(bào)告分類標(biāo)準(zhǔn)改進(jìn)，并分別予以分析。而在數(shù)據(jù)集成方面，通過構(gòu)建XBRL數(shù)據(jù)集成框架，并分別通過信息技術(shù)中的映射方法與領(lǐng)域本體方法，研究縱向XBRL會(huì)計(jì)賬簿與財(cái)務(wù)報(bào)告的數(shù)據(jù)集成、以及橫向XBRL財(cái)務(wù)報(bào)告的數(shù)據(jù)集成問題。從而系統(tǒng)的完成了報(bào)告信息鏈上的XBRL標(biāo)準(zhǔn)改進(jìn)與數(shù)據(jù)集成研究。 本文的主要結(jié)論包括： （1）為了適應(yīng)中國(guó)的信息披露特點(diǎn)，需要構(gòu)建XBRL賬簿分類標(biāo)準(zhǔn)中國(guó)模塊，在此結(jié)論基礎(chǔ)上，本文嘗試構(gòu)建了中國(guó)XBRL賬簿分類標(biāo)準(zhǔn)草稿 國(guó)際XBRL賬簿分類標(biāo)準(zhǔn)提供企業(yè)內(nèi)部數(shù)據(jù)的一般標(biāo)準(zhǔn)，并期望各國(guó)能夠直接采用該標(biāo)準(zhǔn)。然而其真實(shí)的中國(guó)適應(yīng)性水平并未加以檢驗(yàn)，是否與中國(guó)的賬簿特征相一致也亟待驗(yàn)證。本文以會(huì)計(jì)核算領(lǐng)域的中國(guó)國(guó)家標(biāo)準(zhǔn)為基準(zhǔn)，對(duì)國(guó)際XBRL賬簿分類標(biāo)準(zhǔn)進(jìn)行適應(yīng)性評(píng)價(jià)。研究結(jié)果發(fā)現(xiàn)，盡管兩個(gè)標(biāo)準(zhǔn)都采用了XML語法規(guī)范，同時(shí)XBRL賬簿分類標(biāo)準(zhǔn)在數(shù)據(jù)轉(zhuǎn)換方面呈現(xiàn)出較強(qiáng)的完備性水平，然而現(xiàn)有的XBRL賬簿分類標(biāo)準(zhǔn)并不能完全適用于中國(guó)的實(shí)際應(yīng)用。通過比較分析，最終選擇在借鑒國(guó)際XBRL賬簿分類標(biāo)準(zhǔn)的基礎(chǔ)上，構(gòu)建中國(guó)模塊的方案，同時(shí)運(yùn)用分類標(biāo)準(zhǔn)工程學(xué)的方法，依據(jù)具體的創(chuàng)建步驟，構(gòu)建了分類標(biāo)準(zhǔn)草稿。 （2）可以通過聚類分析的方法，挖掘行業(yè)信息披露的相似性，從而提高XBRL財(cái)務(wù)報(bào)告行業(yè)分類標(biāo)準(zhǔn)的擴(kuò)展效率 國(guó)家未來將頒布更多的XBRL財(cái)務(wù)報(bào)告行業(yè)擴(kuò)展分類標(biāo)準(zhǔn)，然而由于行業(yè)分類較多，能否更有效率的進(jìn)行行業(yè)分類標(biāo)準(zhǔn)擴(kuò)展也成為一個(gè)問題。本文對(duì)行業(yè)的信息披露特征進(jìn)行挖掘。首先以2011年上交所的815份XBRL報(bào)告實(shí)例為研究樣本，通過將企業(yè)XBRL報(bào)告實(shí)例與相對(duì)應(yīng)的上交所分類標(biāo)準(zhǔn)進(jìn)行匹配。實(shí)證研究發(fā)現(xiàn)行業(yè)在分類標(biāo)準(zhǔn)使用上存在顯著的行業(yè)差異，，但差異并非在所有行業(yè)之間都存在。緊接著對(duì)行業(yè)的信息披露進(jìn)行系統(tǒng)聚類，最終將已有的21個(gè)行業(yè)歸納為7類，并且類別之間的差異具有統(tǒng)計(jì)意義。同屬一類的行業(yè)可以同時(shí)進(jìn)行行業(yè)分類標(biāo)準(zhǔn)擴(kuò)展，并且可以考慮共用元素。這樣能夠極大地降低行業(yè)分類標(biāo)準(zhǔn)的擴(kuò)展成本，提升行業(yè)分類標(biāo)準(zhǔn)的創(chuàng)建效率與標(biāo)準(zhǔn)質(zhì)量。 （3）可以以報(bào)告信息鏈的視角進(jìn)行XBRL數(shù)據(jù)集成研究 當(dāng)前XBRL的應(yīng)用并不完整，并出現(xiàn)了一定的XBRL信息孤島現(xiàn)象，需要對(duì)XBRL數(shù)據(jù)進(jìn)行集成研究。本文以報(bào)告信息鏈為視角，構(gòu)建信息鏈上的XBRL數(shù)據(jù)集成框架，包括縱向的XBRL會(huì)計(jì)賬簿與財(cái)務(wù)報(bào)告的數(shù)據(jù)集成、橫向的XBRL財(cái)務(wù)報(bào)告之間的數(shù)據(jù)集成。首先通過借鑒國(guó)際XBRL賬簿分類標(biāo)準(zhǔn)的匯總報(bào)告上下文數(shù)據(jù)模塊，實(shí)現(xiàn)會(huì)計(jì)賬簿與財(cái)務(wù)報(bào)告之間的貫通，從而為XBRL財(cái)務(wù)報(bào)告的自動(dòng)生成提供可能性選擇。其次通過構(gòu)建基于統(tǒng)一的財(cái)務(wù)報(bào)告領(lǐng)域本體，為XBRL財(cái)務(wù)報(bào)告的數(shù)據(jù)集成提供本體基礎(chǔ)，從而能夠從根本上提升XBRL財(cái)務(wù)報(bào)告的數(shù)據(jù)集成效率。同時(shí)通過應(yīng)用研究加以檢驗(yàn)，結(jié)果顯示XBRL數(shù)據(jù)集成方案具有一定的可行性。 本文站在一個(gè)更全面的信息鏈視角對(duì)XBRL進(jìn)行研究，主要?jiǎng)?chuàng)新點(diǎn)包括： （1）XBRL報(bào)告信息鏈研究的細(xì)化 以XBRL報(bào)告信息鏈為視角的研究有助于避免對(duì)XBRL的研究過于集中在某一個(gè)過程或者環(huán)節(jié)，并且能夠兼顧信息鏈上更多利益相關(guān)者的利益。以往XBRL技術(shù)采納的研究更多的是從監(jiān)管者角度分析，較少考慮XBRL技術(shù)的實(shí)施主體。通過對(duì)XBRL報(bào)告信息鏈的細(xì)化研究，進(jìn)而分析信息鏈中的微觀結(jié)構(gòu)以及影響信息鏈采納的技術(shù)因素。 （2）對(duì)國(guó)際XBRL賬簿分類標(biāo)準(zhǔn)進(jìn)行了中國(guó)適應(yīng)性評(píng)價(jià) 目前關(guān)于國(guó)際XBRL賬簿分類標(biāo)準(zhǔn)在具體國(guó)家的適應(yīng)性研究比較少見，本文是首次嘗試�；谥袊�(guó)會(huì)計(jì)核算數(shù)據(jù)接口標(biāo)準(zhǔn)，本文對(duì)國(guó)際XBRL賬簿分類標(biāo)準(zhǔn)的適應(yīng)性水平進(jìn)行評(píng)價(jià)，并且提供了定量化指標(biāo)。在評(píng)價(jià)的基礎(chǔ)上，還對(duì)其應(yīng)用提出了未來確實(shí)可行的改進(jìn)方案并加以實(shí)現(xiàn)。 （3）通過對(duì)行業(yè)信息披露特征的聚類分析來建議行業(yè)分類標(biāo)準(zhǔn)擴(kuò)展 已有文獻(xiàn)研究表明XBRL的財(cái)務(wù)報(bào)告信息披露呈現(xiàn)出行業(yè)差異，但尚未有文獻(xiàn)進(jìn)一步分析這種差異是行業(yè)間普遍存在的或是僅由少數(shù)行業(yè)引起。通過研究發(fā)現(xiàn)信息披露的行業(yè)差異并不表現(xiàn)在所有行業(yè)之間，并且除了少數(shù)信息披露比較特別的行業(yè)之外，其他行業(yè)的信息披露呈現(xiàn)出一定的相似關(guān)系。進(jìn)而，本研究嘗試首次通過聚類分析的方法，將信息披露相近的行業(yè)歸為一類，從而為行業(yè)分類標(biāo)準(zhǔn)的擴(kuò)展提供一種更為有效的方案，豐富了分類標(biāo)準(zhǔn)構(gòu)建理論。 （4）提出了統(tǒng)一的財(cái)務(wù)報(bào)告領(lǐng)域本體方案 已有的文獻(xiàn)研究關(guān)注于單一XBRL分類標(biāo)準(zhǔn)的本體表示，這樣的做法能夠增強(qiáng)XBRL分類標(biāo)準(zhǔn)的語義，但并不能從根本上提升XBRL財(cái)務(wù)數(shù)據(jù)的集成效率。本文提出統(tǒng)一的財(cái)務(wù)報(bào)告領(lǐng)域本體，構(gòu)建基于該領(lǐng)域本體的XBRL財(cái)務(wù)報(bào)告集成模型，并以國(guó)內(nèi)的XBRL分類標(biāo)準(zhǔn)為實(shí)驗(yàn)，進(jìn)行XBRL財(cái)務(wù)報(bào)告轉(zhuǎn)換應(yīng)用。
[Abstract]:XBRL (Extensible Business Reporting Language) has been applied in a growing number of countries and organizations in the world, despite a series of high-profile achievements, the current XBRL development also has a bottleneck: on the one hand, XBRL reporting classification standards still need to be further improved; on the other hand, The internal data of the enterprise cannot also "straight-through" the XBRL financial report. The non-perfection of the standard and the separation between the information inhibits the enthusiasm and initiative of the enterprise to adopt the XBRL technology, resulting in the slow application and extension of XBRL. The existing XBRL research lacks an overall perspective, most of which is concentrated in the financial reporting link, resulting in the study being too thin This paper, based on the overall view of the XBRL report information chain, covers the XBRL accounting account books and XBRL financial reports, so that the research on XBRL can be avoided to be too centralized in a certain link of the information chain, and the two basic problems of the "How to Improve the Classification Standard of each Link Report of the Information Chain" and the "How to integrate the data in each link of the information chain" are developed. research. The solution to these problems can drive XBRL technology to be truly integrated into the enterprise application and will advance the application of XBRL This paper uses the theory of economics, management and information science, and adopts the research method of theoretical research and empirical analysis, and adopts different research methods and even a variety of methods in different stages of the research. In this paper, a review and analysis of the research literature related to this paper are carried out, and the study of XBRL should be analyzed. Secondly, based on the report information chain of XBRL standard, the existing modeling method is compared, and the modeling method of the different links of the report information chain is given. At the same time, due to the key role of the technical factors in the XBRL report information chain, this paper further analyses the technology that influences the adoption of the XBRL report information chain. Intraoperative factors. Furthermore, the two core issues of the article _ XBRL standard improvement and the number of XBRL It is integrated. In terms of standard improvement, it is divided into XBRL account book classification standard improvement and XBRL financial reporting classification standard improvement, and is respectively In that aspect of data integration, through the construction of the XBRL data integration framework, the data integration of the longitudinal XBRL accounting account book and the financial report and the data set of the transverse XBRL financial report are studied through the construction of the XBRL data integration framework and by the mapping method and the domain ontology method in the information technology, respectively. Problem. The system completes the XBRL standard improvement and data set on the report information chain in the form of a study. The principal of this article It is concluded that: (1) In order to adapt to the characteristics of China's information disclosure, it is necessary to construct the XBRL account book classification standard Chinese module, On the basis of this conclusion, this paper tries to construct the XBRL in China The draft international XBRL account book classification standard for the accounting book classification standard provides general standards for enterprise internal data and expects countries to The standard can be applied directly. However, its true level of China's adaptability has not been tested, and whether it is in contact with China's account book In this paper, the international XBRL account books are classified as the basis of the Chinese national standard in the field of accounting. The research results show that, although the two standards adopt the XML syntax specification, while the XBRL account book classification standard presents a strong level of completeness in the data conversion, the existing XBRL account book classification standard is not fully applicable. It is used in the practical application of China. Based on the comparison and analysis, the scheme of the Chinese module is finally selected based on the reference of the international XBRL account book classification standard, and the method of the classification standard engineering is applied, and according to the specific creating step, The classification standard draft is constructed. (2) The similarity of the information disclosure of the industry can be excavated by the method of cluster analysis, so as to improve the XBRL financial report. The expansion of the industry classification standard will result in more XBRL financial reporting industry extension classification in the future The standard, however, can be more efficient in the industry due to the more classification of the industry The extension of the classification standard is also a problem. The industry's information disclosure features are mined. First of all,815 XBRL reports from the Shanghai Stock Exchange are used to study samples, and by comparing the enterprise XBRL reports to the relative The empirical study found that there were significant differences in the industry in the use of the classification standards, but the difference The differences do not exist between all the industries. Next, the system clustering is carried out on the information disclosure of the industry, and the existing 21 industries are finally classified into 7 categories, and The difference between categories is of statistical significance. The same type of industry can carry out the industry classification standard at the same time Expand, and can take into account common elements. This can greatly reduce the expansion cost of industry classification standards and improve the industry score class standard creation efficiency and standard quality. (3) can be used to report information The XBRL data integration is not complete with the view of the chain, and some XBRL information islands appear. This paper, based on the report information chain, constructs the XBRL data integration framework on the information chain, including the vertical XBRL accounting account book and the data integration of the financial report, and the horizontal Data integration between XBRL financial reports. First, through the use of the summary report context data module of the international XBRL account book classification standard, the through between the accounting account book and the financial report is realized, thus the XBR The automatic generation of L's financial reports offers the possibility of choice. Secondly, through the construction of a unified financial reporting domain ontology, it provides a body foundation for the data integration of XBRL financial reports, so that it can fundamentally Improve the data integration efficiency of XBRL financial reporting. At the same time, it is checked by application research, and the results show that X The BRL data integration scheme has some feasibility. This paper is in a more comprehensive information chain The research of XBRL is the main innovation point of the angle of view It includes: (1) the research of XBRL report information chain research can help to avoid the research of XBRL report information chain as a visual angle The study of XBRL is too focused on a process or Link, and can balance the interests of more stakeholders on the information chain. Previous XBRL technology has adopted more research On the basis of the analysis of the regulator's angle, the implementation subject of XBRL technology is seldom considered. Through the detailed study of the information chain of XBRL report, the analysis is further analyzed. The microstructure of the information chain and the technical factors that affect the adoption of the information chain. (2) China's adaptive evaluation of the international XBRL account book classification standard is currently on the international XBRL account book This paper is the first attempt based on the data interface standard of China's accounting data, which is based on the data interface standard of China's accounting. The adaptability level of the accounting book classification standard is evaluated, and quantitative indexes are provided. The basis of the evaluation At the same time, it also puts forward some feasible and feasible improvement plan for its application. (3) It is recommended that the industry classification standard be expanded by cluster analysis of the characteristics of the industry information disclosure The research of the existing literature indicates that the disclosure of the financial report of XBRL presents the industry difference, but has not yet There is a literature that further analyses that this difference is common or only caused by a small number of industries. The industry difference disclosed by the study found that information disclosure does not appear between all industries, and in addition to a few pieces of information In addition to the specific industry, the disclosure of information in other industries presents a certain similarity. The extension of the industry classification standard provides a more effective solution The paper has enriched the construction theory of the classification standard. (4) The paper points out that the existing literature research in the uniform financial reporting field is concerned with the body representation of the single XBRL classification standard, and the practice can be enhanced. The semantic of XBRL classification standard, but does not fundamentally improve the integration efficiency of XBRL financial data. In this paper, a unified financial report field body is presented, and the XBRL financial report set based on the domain ontology is constructed.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F232

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