本文選題：XBRL + 網(wǎng)絡(luò)財(cái)務(wù)報(bào)告　； 參考：《山東財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：進(jìn)入新千年，人類在發(fā)展及應(yīng)用計(jì)算機(jī)、互聯(lián)網(wǎng)等信息技術(shù)方面的能力得到了前所未有的提升，這些進(jìn)步不僅影響到企業(yè)內(nèi)部生產(chǎn)經(jīng)營(yíng)環(huán)境，也使其所處的外部環(huán)境發(fā)生了較大的變化。這些新變化要求企業(yè)提供更加及時(shí)、有效的信息，以便投資者等相關(guān)信息使用者做出科學(xué)決策。同時(shí)，網(wǎng)絡(luò)技術(shù)、XBRL的迅猛發(fā)展也為企業(yè)發(fā)布實(shí)時(shí)財(cái)務(wù)報(bào)告提供了技術(shù)支持。但在這種情況下，傳統(tǒng)的審計(jì)方式卻不能夠?qū)ζ髽I(yè)持續(xù)不斷的、實(shí)時(shí)財(cái)務(wù)數(shù)據(jù)及時(shí)地進(jìn)行審計(jì)驗(yàn)證，這迫切需要持續(xù)審計(jì)。 持續(xù)審計(jì)從產(chǎn)生至今，已經(jīng)半個(gè)多世紀(jì)，但其發(fā)展卻一直停滯不前，究其原因，，是缺少相應(yīng)的技術(shù)支持，因而無法實(shí)現(xiàn)從理論到實(shí)踐的突破。XBRL的出現(xiàn)使得持續(xù)審計(jì)的實(shí)務(wù)操作有了較大可能性。要實(shí)現(xiàn)持續(xù)審計(jì)在實(shí)踐中的廣泛運(yùn)用，就要建立一種審計(jì)模式，將XBRL技術(shù)和持續(xù)審計(jì)有機(jī)結(jié)合。 盡管XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告和持續(xù)審計(jì)從產(chǎn)生至今都已有了較快發(fā)展，但基于XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的持續(xù)審計(jì)在技術(shù)上卻沒有完全吻合。建立起一種基于XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的持續(xù)審計(jì)模型勢(shì)在必行，現(xiàn)階段對(duì)該審計(jì)模型的研究相對(duì)較少，這制約了XBRL和持續(xù)審計(jì)由理論向?qū)嵺`的發(fā)展轉(zhuǎn)換，因此研究開發(fā)出一種安全便捷的基于XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的持續(xù)審計(jì)模型，是本文研究的出發(fā)點(diǎn)。 文章將基于XBRL技術(shù)的持續(xù)審計(jì)分解為兩部分內(nèi)容：一是要審計(jì)被審計(jì)單位的XBRL信息系統(tǒng)，二是要審計(jì)相關(guān)文檔。前者是為了確保信息系統(tǒng)的安全可靠，以獲取有效的信息數(shù)據(jù)；后者則是為了檢測(cè)被審計(jì)文檔是否符合準(zhǔn)確性、完整性以及一致性等要求。文章詳細(xì)闡述了XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的相關(guān)概念，然后介紹了持續(xù)審計(jì)的相關(guān)概念和實(shí)施的技術(shù)要素，進(jìn)而得出基于XBRL網(wǎng)絡(luò)財(cái)務(wù)報(bào)告的持續(xù)審計(jì)具有可行性。最后通過分析現(xiàn)有的兩種依托XBRL技術(shù)的持續(xù)審計(jì)模型，針對(duì)性地提出了新的對(duì)接型模型，來更好地實(shí)現(xiàn)XBRL與持續(xù)審計(jì)的結(jié)合。
[Abstract]:In the new millennium, mankind's ability to develop and apply information technology, such as computers and the Internet, has never been improved. These advances have not only affected the internal production and business environment of enterprises, Also make it in the external environment has undergone great changes. These new changes require enterprises to provide more timely and effective information for investors and other relevant information users to make scientific decisions. At the same time, the rapid development of network technology XBRL also provides technical support for enterprises to issue real-time financial reports. However, in this case, the traditional audit method can not continuously, real-time financial data timely audit verification, this urgent need for continuous audit. It has been more than half a century since the continuous audit came into being, but its development has been stagnant. The reason is the lack of corresponding technical support. Therefore, it is impossible to realize the breakthrough from theory to practice. XBRL makes the practical operation of continuous audit more possible. In order to realize the extensive application of continuous audit in practice, it is necessary to establish an audit mode that combines XBRL technology with continuous audit. Although the XBRL network financial report and continuous audit have developed rapidly since they came into being, the continuous audit based on XBRL network financial report is not completely consistent with the technology. It is imperative to establish a continuous audit model based on XBRL network financial report. At present, the research on this model is relatively few, which restricts the development of XBRL and continuous audit from theory to practice. Therefore, it is the starting point of this paper to develop a safe and convenient continuous audit model based on XBRL network financial report. In this paper, the continuous audit based on XBRL technology is divided into two parts: one is to audit the XBRL information system of the audited unit, the other is to audit the related documents. The former is to ensure the security and reliability of the information system in order to obtain effective information data, while the latter is to check whether the audited document meets the requirements of accuracy, completeness and consistency. This paper expounds the related concepts of XBRL network financial report in detail, then introduces the related concepts of continuous audit and the technical elements of its implementation, and concludes that the continuous audit based on XBRL network financial report is feasible. Finally, through the analysis of two existing continuous audit models based on XBRL technology, a new docking model is proposed to better realize the combination of XBRL and continuous audit.
【學(xué)位授予單位】：山東財(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)】：F239.4;F232

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