XBRL在中国的应用问题及对策研究——以证券交易所信息化平台为例

论文总字数：26479字

摘 要

目前，大多数企业都建立了自己的财务操作管理平台，实现了财务工作的信息化，税务部门、审计部门、工商部门等也拥有自己的财务操作管理平台。然而，由于缺少统一的信息共享平台，企业与企业之间、企业与各个政府部门之间难以实现财务信息的转化与共享。企业不得不编制不同的财务报表以满足不同部门的需要，这无疑增加了企业财务人员的工作强度，也增加了发生数据错误的风险，XBRL（eXtensible Business Reporting Language，即“可拓展商业报告语言”）正是在这种情况下诞生的。XBRL自1998年诞生以来，已为全球40多个国家、200多个组织所应用，被誉为“21世纪的财务报表语言”。

本文的研究主要立足于XBRL在我国的应用状况，XBRL在我国的发展已取得重大进展，但是仍存在各种问题。本文首先介绍XBRL工作原理和XBRL实例文档的生成原理，引用国内外文献介绍XBRL的优势以及研究人员对XBRL分类标准和实例文档的研究成果。其次从中国XBRL基本规范和分类标准以及XBRL在上海、深圳两大证券交易所的应用角度分析XBRL在中国应用的现状。最后通过比较XBRL实例文档中的财务数据和PDF文档的财务数据，归纳统计XBRL实例文档中存在的问题，对所出现的问题进行定性分析，探索问题发生的原因并提出建议。

关键字：XBRL；信息化平台；XBRL实例文档

Research on the Problems and Measures in Application of XBRL in China: in the Case of Information Platform of Stock Exchange

Abstract

Currently, most companies have established operations on their own financial management platform to managing the financial information. The tax department, audit department, the business sector also has its own financial operations management platform. However, due to the lack of a unified information sharing platform, it is difficult for different enterprises to transforming the information and sharing financial information between businesses and various government departments. Companies have to prepare different financial reports in order to meet the different needs of different departments; it will increase the intensity of the work of corporate financial officers, and increases the risk of data errors. XBRL (eXtensible Business Reporting Language) is born in this case. Since XBRL has born in 1998, there have been more than 40 countries and more than 200 organizations around the world applying the XBRL. It is known as "the language of the financial reports in 21st century".

The research in this paper is base on the application of XBRL in our country. Although the development of XBRL in China has gained significant achievements, but there are still some problems in the application of XBRL. At first, this paper introduces the principle of XBRL and the principle of generating XBRL instance documents. This paper describes the advantages of XBRL and the research results of XBRL taxonomy and instance documents by citing research literature. Then, I analysis the application of XBRL though the basic norms and specific Chinese XBRL taxonomy and the information platform of Shanghai Stock Exchange and Shenzhen Stock Exchange. Finally, I compare the financial data between XBRL instance documents which is listed on the information platform of Shenzhen Stock Exchange and financial reports in the form of PDF documents, and count the errors in the XBRL instance documents to explore the cause of the errors and make some suggestions for the application of XBRL.

Key words：XBRL；information platform；XBRL instance documents

目 录

摘 要 I

Abstract II

目 录 III

第一章 概 述 1

1.1 本文研究背景及意义 1

1.2 本文研究思路与方法 1

1.3 本文相关概念界定 2

1.4 全文结构框架 2

第二章 相关理论和文献综述 4

2.1 相关理论基础 4

2.1.1 XBRL工作原理 4

2.1.2 XBRL实例文档生成原理 4

2.2 国内外XBRL应用研究综述 5

2.2.1 XBRL的优势 5

2.2.2 XBRL分类标准是核心 5

2.2.3 XBRL实例文档 5

2.3 文献述评 6

第三章 XBRL在中国应用的现状及问题 7

3.1 XBRL在中国应用的现状 7

3.1.1中国XBRL基本规范和具体分类标准 7

3.1.2 XBRL在上海证券交易所的应用 7

3.1.3 XBRL在深圳证券交易所的应用 8

3.1.4 XBRL在上交所和深交所应用的比较 9

3.2 XBRL在我国应用存在的主要问题 11

3.2.1 XBRL相关技术方面 11

3.2.2 人才方面 13

3.2.3 政府支持方面 14

3.2.4 企业应用方面 14

第四章 XBRL在我国应用的对策建议 15

4.1 促进相关软件开发 15

4.2 规范人才培养机制 15

4.3 政府加大投入力度 16

4.4 提高企业应用XBRL的积极性 16

第五章 结束语 17

致 谢 18

参考文献（References） 19

第一章 概 述

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