XBRL的应用对会计信息的影响

ISHANDONGＵＮＩＶＥＲＳＩＴＹＯＦＴＥＣＨＮＯＬＯＧＹ毕业论文XBRL在我国应用对会计信息的影响学院：商学院专业：会计学学生姓名：陈渤文学号：0712106326指导教师：乔贵涛2011年5月IIIII当前信息技术的快速发展使得会计环境发生巨大变化，在信息用户需求和网络经济环境的推动下，网络财务报告应运而生。可拓展商业报告语言(eXtensibleBusinessReportingLanguage，XBRL)是为解决在互联网上发布报告这一问题而研究出的基于可扩展标记语言(XML)的财务报告专用标准语言。论文主要分三部分，第一部分主要分析我国XBRL的沿革及现状；第二部分主要分析我国XBRL应用中的问题及现状；第三部分针对我国XBRL应用阶段存在的问题和缺陷提出具体的改革措施和完善途径，以及我们在改革中应当坚持的原则和应当考虑的因素。论文拟采用演绎法、实证法、归纳法等方法进行研究本文在研究过程中，运用定性与定量分析相结合借助于大量权威数据等进行论证。关键词：XBRL、中国应用、技术框架IVThecurrentrapiddevelopmentofinformationtechnologymakesahugechangeintheaccountingenvironmentintheinformationneedsofusersandnetworktopromotetheeconomicenvironment,thenetworkoffinancialreportingcameintobeing.Canbeextendedbusinessreportinglanguage(eXtensibleBusinessReportingLanguage,XBRL)ispostedontheInternettosolvethisproblemworkedoutinthereportbasedonExtensibleMarkupLanguage(XML)standardlanguage-specificfinancialreporting.Thesisisdividedintothreeparts,firstpartoftheevolutionofXBRLandthestatusquo;secondpartanalyzestheproblemsintheapplicationofXBRLandthestatusquo;thirdpartofXBRLapplicationstagefortheproblemsandshortcomingsofreformmeasuresandconcretePerfection,andweshouldadheretotheprinciplesofreformandshouldbetakenintoaccount.Paperstobeadopteddeduction,empirical,inductivemethodandothermethodstostudythisinthecourseofthestudy,theuseofqualitativeandquantitativeanalysisbymeansofalargenumberofauthoritativedata,todemonstrate.Keywords:XBRL,theChineseapplication,technicalframework目录I目录XBRL在我国应用对会计信息的影响...........................................................................................I第一章引言.................................................................................................................................11.1研究背景.........................................................................................................................11.2文献综述.........................................................................................................................21.3研究意义.........................................................................................................................4第二章XBRL的技术框架............................................................................................................62.1、XBRL规范.....................................................................................................................62.2、XBRL分类标准.............................................................................................................62.3、XBRL实例文档.............................................................................................................7第三章XBRL技术的特点分析....................................................................................................83.1XBRL技术基础.................................................................................................................83.1.1XMLNamesPaee.................................................................................................83.1.2XMLSehema.......................................................................................................93.1.3XL1nkandXPo1nter............................................................................................93.1.4XSL....................................................................................................................103.1.5XML文档的访问及安全.................................................................................103.2XBRL技术框架分析...................................................................................................113.2.1XBRL技术规范(XBRLSpeeifieation)..............................................................123.2.2XBRL分类标准(XBRLTaxonomy)...................................................................133.2.3XBRL实例文档(XBRL1nstanee)...................................................................153.2.4FRTAandFR!S....................................................................................................163.2.5XARL(Extens1bleAssuraneeReportingLanguage)............................................17第四章中国应用XBRL的现状及存在问题及原因.................................................................204.1、中国应用XBLR存在的问题......................................................................................204.2、反思XBRL应用中存在的问题................................................................................214.2.1披露的信息“无根”.......................................................................................214.2.2．披露的信息“无据”...................................................................................224.2.3．披露的信息“无动”...................................................................................224.2.4．披露的信息无查...........................................................................................234.3、问题产生的原因........................................................................................................234.3.1．企业主体利益禁锢.......................................................................................234.3.2．一维报告模式禁锢........................................................................