【摘要】：XBRL作為當(dāng)今會(huì)計(jì)電算化最為重要的組成部分,國(guó)內(nèi)學(xué)者也在不斷地深入研究XBRL在企業(yè)管理活動(dòng)中的作用。目前,XBRL是通過(guò)XML技術(shù)作支撐,將商業(yè)報(bào)告中的各項(xiàng)數(shù)據(jù)轉(zhuǎn)化為計(jì)算機(jī)數(shù)據(jù)并使其擁有更好拓展性的一種可擴(kuò)展商業(yè)報(bào)告語(yǔ)言。隨著國(guó)際上審計(jì)環(huán)境日益復(fù)雜,審計(jì)模式也必然隨之調(diào)整,與此同時(shí)持續(xù)性審計(jì)模式是審計(jì)學(xué)界研究的最新成果,這種模式對(duì)于目前復(fù)雜的審計(jì)環(huán)境具有較強(qiáng)的適應(yīng)性的特點(diǎn)也日益明顯。現(xiàn)今社會(huì)環(huán)境日趨復(fù)雜,大數(shù)據(jù)時(shí)代的來(lái)臨,以及計(jì)算機(jī)技術(shù)在應(yīng)用領(lǐng)域逐漸的成熟,傳統(tǒng)的審計(jì)模式在方式方法,或者技術(shù)手段方面都不能很好的承擔(dān)起現(xiàn)在大部分企業(yè)的管理工作,所以XBRL應(yīng)運(yùn)而生。XBRL是作為管理人員以會(huì)計(jì)準(zhǔn)則為基礎(chǔ),通過(guò)計(jì)算機(jī)技術(shù)合理整合企業(yè)管理中的財(cái)務(wù)數(shù)據(jù),利用相關(guān)的計(jì)算機(jī)運(yùn)算方式進(jìn)行編制以及使用財(cái)務(wù)報(bào)告形成的一種較為先進(jìn)的準(zhǔn)則與手段,同時(shí)也得到了國(guó)際上的認(rèn)可。如今,國(guó)內(nèi)在XBRL方面的研究還處于初始的階段,進(jìn)行實(shí)踐并成功的案例并不多,因此提高XBRL應(yīng)用理論研究有重大意義。但隨著社會(huì)經(jīng)濟(jì)的不斷發(fā)展,對(duì)于新經(jīng)濟(jì)形勢(shì)下暴露出的新問(wèn)題,XBRL體系現(xiàn)階段顯然有些不太適應(yīng)。所以,深入研究XBRL應(yīng)用于實(shí)踐中的一系列問(wèn)題,并進(jìn)行分析,最后進(jìn)行完善對(duì)于國(guó)內(nèi)的審計(jì)工作有著重要實(shí)踐意義。 在詳細(xì)地介紹了南京銀行發(fā)展的基本概況以及南京銀行持續(xù)性審計(jì)的現(xiàn)狀的基礎(chǔ)上,隨后分析了南京銀行實(shí)行持續(xù)性審計(jì)存在的問(wèn)題,從社會(huì)監(jiān)督促進(jìn),商業(yè)銀行業(yè)務(wù)的復(fù)雜性,會(huì)計(jì)信息系統(tǒng)發(fā)展的促動(dòng)和提升經(jīng)濟(jì)效益需求推動(dòng)四個(gè)方面說(shuō)明基于XBRL環(huán)境下南京銀行實(shí)施持續(xù)性審計(jì)的必要性。隨后提出了以O(shè)nions模型為基礎(chǔ),對(duì)持續(xù)性審計(jì)的準(zhǔn)備階段、實(shí)施階段和完成階段三個(gè)階段進(jìn)行了不同層次的分析,因?yàn)檫@三個(gè)階段是持續(xù)性審計(jì)的必要組成部分,也是審計(jì)模式設(shè)計(jì)的必經(jīng)之路,其充分體現(xiàn)了模式的過(guò)程和結(jié)構(gòu)。最后介紹南京銀行實(shí)施基于XBRL環(huán)境下持續(xù)性審計(jì)模式有效運(yùn)行的保障措施,從不同角度和層次對(duì)如何更好的實(shí)施持續(xù)性審計(jì)模式做出了探討,這些探討既有內(nèi)在的,也有外在的,對(duì)于促進(jìn)南京銀行的發(fā)展具有重要的促進(jìn)作用。因此充分理解可擴(kuò)展商業(yè)報(bào)告語(yǔ)言對(duì)我國(guó)以后有效地拓展其審計(jì)工作具有重大的實(shí)踐意義。
[Abstract]:XBRL is the most important part of accounting computerization. Domestic scholars are also studying the role of XBRL in enterprise management. At present, XBRL is an extensible business reporting language supported by XML technology, which can convert all kinds of data in business report into computer data and make it more extensible. With the increasing complexity of the international audit environment, the audit model will inevitably be adjusted. At the same time, the continuous audit model is the latest result of the research in the field of audit. This model has a strong adaptability to the current complex audit environment. Nowadays, the social environment is becoming more and more complex, the era of big data is coming, and the computer technology is gradually maturing in the application field. The traditional audit mode is in the way and method. Or the technical means are not able to take up the management work of most enterprises now, so XBRL emerges as the times require. XBRL is as a manager based on accounting standards, and integrates the financial data in enterprise management reasonably through computer technology. It is a more advanced standard and means to make use of the related computer operation method and to use the financial report. At the same time, it has been accepted by the international community. At present, the research on XBRL in China is still in the initial stage, and there are few successful cases in practice, so it is of great significance to improve the research of XBRL application theory. However, with the development of social economy, XBRL system is obviously not suitable for the new problems exposed in the new economic situation. Therefore, it is of great practical significance to study the application of XBRL in practice, analyze and improve the audit work in China. On the basis of introducing the basic situation of Nanjing Bank's development and the present situation of Nanjing Bank's continuous audit in detail, the paper then analyzes the problems existing in Nanjing Bank's carrying out continuous audit, and promotes it from social supervision. The complexity of commercial bank business, the development of accounting information system and the promotion of economic benefits are four aspects to illustrate the necessity of Nanjing Bank to carry out continuous audit under XBRL environment. Then, based on the Onions model, the paper analyzes the three stages of continuous audit, namely, the preparation stage, the implementation stage and the completion stage, because these three stages are essential components of the continuous audit. Audit mode design is also the only way, which fully reflects the process and structure of the model. Finally, this paper introduces the guarantee measures for Nanjing Bank to implement the continuity audit mode based on XBRL environment, and discusses how to implement the continuous audit mode better from different angles and levels. There are also external, to promote the development of Nanjing Bank has an important role in promoting. Therefore, it is of great practical significance to fully understand extensible business reporting language for our country to effectively expand its audit work in the future.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F832.33;F239.65

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