【摘要】：目前,國際上會計信息化的新興成果是XBRL(可擴展商業(yè)報告語言)技術,XBRL技術以其自有的優(yōu)勢正逐漸被我國和國際上其他國家所應用與推廣。由于XBR L具有開放性、準確性、效率性、通用性等優(yōu)點,所以XB RL技術可以達到為財務信息使用者提供企業(yè)實時的財務信息的目的,并可以為企業(yè)降低成本提高效率。綜合報告作為國際上新興的企業(yè)信息披露模式,在其產(chǎn)生之初便得到廣泛認可,并在許多國家與地區(qū)開始實施,同時綜合報告也確定以XBRL作為發(fā)布平臺,本文就是在這樣的背景下對基于XBRL的綜合報告分類標準進行探索性理論研究,以期能探索構建出行之有效的綜合報告分類標準,使其廣泛應用,為會計信息使用者提供高質(zhì)量、可靠的決策支持。在論文的研究過程中,主要采用了文獻綜述法、規(guī)范分析法以及比較分析法。通過對XBRL技術與綜合報告的相關理論進行介紹,重點闡述了XBRL的工作流程和綜合報告的涵義,并且分析了XBRL與綜合報告結合的必然性。進而在第四章對XBRL環(huán)境下對綜合報告分類標準進行設計。最后,提出了推動XBRL與綜合報告披露模式實施與發(fā)展的措施與建議。通過上述研究,得出了在外部條件逐步成熟的情況下,基于XBRL環(huán)境下綜合報告披露模式是可行的,并且將具有一定的理論與實踐意義。
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圖片說明：三重底線理論圖
[Abstract]:At present, the new achievement of accounting informatization in the world is XBRL (Extensible Business reporting language) technology. XBRL technology is gradually being applied and popularized by our country and other countries in the world because of its own advantages. Because XBR L has the advantages of openness, accuracy, efficiency, universality and so on, XB RL technology can provide real-time financial information for financial information users, and can reduce costs and improve efficiency for enterprises. As a new enterprise information disclosure model in the world, the comprehensive report has been widely recognized at the beginning of its emergence, and began to be implemented in many countries and regions. At the same time, the comprehensive report has also been determined to use XBRL as the publishing platform. In this context, this paper makes exploratory theoretical research on the comprehensive report classification standard based on XBRL, in order to explore and construct an effective comprehensive report classification standard and make it widely used. Provide high quality and reliable decision support for accounting information users. In the research process of this paper, literature review method, normative analysis method and comparative analysis method are mainly used. By introducing the related theories of XBRL technology and comprehensive report, this paper focuses on the workflow of XBRL and the meaning of comprehensive report, and analyzes the necessity of combining XBRL with comprehensive report. Then in the fourth chapter, the classification standard of comprehensive report is designed in XBRL environment. Finally, the measures and suggestions to promote the implementation and development of XBRL and comprehensive report disclosure model are put forward. Through the above research, it is concluded that under the condition of gradual maturity of external conditions, the comprehensive report disclosure model based on XBRL environment is feasible, and will have certain theoretical and practical significance.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F275
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本文編號：2511055