本文選題：XBRL + 網(wǎng)絡(luò)財務(wù)報告��； 參考：《復(fù)旦大學(xué)》2012年碩士論文

【摘要】：二十一世紀(jì)是網(wǎng)絡(luò)經(jīng)濟的時代,計算機和網(wǎng)絡(luò)已經(jīng)走進了每個人的日常工作和生活,成為我們不可缺少的重要工具。網(wǎng)絡(luò)財務(wù)報告這一披露模式也應(yīng)運而生并迅速發(fā)展,為財務(wù)信息的發(fā)布、傳遞、收集和分析帶來了極大的便利。但由于缺乏相應(yīng)的規(guī)范和標(biāo)準(zhǔn),這些網(wǎng)絡(luò)財務(wù)報告并沒有統(tǒng)一的格式,降低了網(wǎng)絡(luò)財務(wù)信息的有效性,甚至限制了網(wǎng)絡(luò)財務(wù)報告的進一步發(fā)展。XBRL (XBRL)(?)正是這樣一種規(guī)范網(wǎng)絡(luò)財務(wù)報告的標(biāo)準(zhǔn)。它由美國注冊會計師協(xié)會首先提出,隨即取得了蓬勃發(fā)展,現(xiàn)在已經(jīng)成為網(wǎng)絡(luò)財務(wù)報告技術(shù)的主流趨勢。 本文首先介紹了該系統(tǒng)的研究意義,和應(yīng)用現(xiàn)狀。在第二章中研究了可擴展商業(yè)報告語言的相關(guān)內(nèi)容；然后針對調(diào)查數(shù)據(jù)分析我國網(wǎng)絡(luò)財務(wù)報告披露現(xiàn)狀,揭示存在的問題；在隨后的論述中據(jù)此闡明了XBRL在我國發(fā)展的契機,并結(jié)合XBRL的應(yīng)用價值論證了其在我國應(yīng)用的現(xiàn)實可行性；事物的發(fā)展總是相互聯(lián)系的,然后本文從行業(yè)的角度討論了我國應(yīng)用XBRL將帶來的一些影響。 本系統(tǒng)的意義主要在于,本系統(tǒng)利用了XBRL的特性,自動的從XBRL文檔里提取數(shù)據(jù),實現(xiàn)對財務(wù)信息的全面查詢和分析。通過本系統(tǒng)實現(xiàn)財務(wù)信息的可定制化、財務(wù)信息的個性化展示等為公司財務(wù)信息使用者以及相關(guān)人員帶來方便。
[Abstract]:The 21 century is the era of network economy. Computers and networks have come into the daily work and life of everyone and become an indispensable tool. The disclosure mode of network financial report has emerged and developed rapidly, which brings great convenience for the release, transmission, collection and analysis of financial information. However, due to the lack of relevant norms and standards, these network financial reports do not have a uniform format, which reduces the effectiveness of network financial information, and even limits the further development of network financial reports. XBRL / XBRL) Just like this kind of standard that standardizes network financial report. It was first put forward by the American Institute of Certified Public Accountants (ACPA), and then developed rapidly. Now it has become the mainstream trend of network financial reporting technology. This paper first introduces the research significance and application status of the system. In the second chapter, we study the relevant contents of extensible business reporting language, and then analyze the current situation of our country's network financial report disclosure based on the survey data, reveal the existing problems, and then expound the opportunity of XBRL's development in our country. Combined with the application value of XBRL, the paper demonstrates the practical feasibility of its application in China, and the development of things is always related to each other. Then, this paper discusses the influence of XBRL application in our country from the angle of industry. The significance of this system is that the system utilizes the characteristics of XBRL, automatically extract data from XBRL documents, and realize the overall query and analysis of financial information. Through this system the customizable financial information can be realized and the individualized display of financial information will bring convenience to the financial information users and related personnel of the company.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：TP311.52;F626;F272.92

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