导　　师： 张巧良

学科专业： L0201

授予学位： 硕士

作　　者： ;

机构地区： 兰州理工大学

摘　　要： 随着信息技术和网络技术的发展，对传统的会计信息披露模式产生了巨大的影响。特别是internet、pdf和html等信息技术的使用使会计信息的披露网络化成为可能，基于网络的会计信息披露已经得到了日益广泛的应用。但由于它们在技术上的一些缺陷，使得会计信息披露没有达到人们期望的目标。无论是会计界、实务界、监管者、还是网上信息使用者并没有最大限度地享受到网络技术和信息技术带来的优越性。以xml（可扩展标记语言）为基础发展起来的可扩展商业报告语言（xbrl）实现了网络财务报告的标准化，使财务信息的获取、交换、再利用更为迅捷。xbrl自诞生之日起就表现出了强大的生命力，世界各发达国家都在积极应用，但目前xbrl在中国的应用研究尚处于起步阶段，研究基于xbrl的网络财务报告在我国的实施和推广，具有很强的现实意义。 本文在前人研究成果的基础上，对基于财务视角的xbrl应用及推广策略进行研究：第一部分主要介绍会计信息披露模式研究的理论；第二部分研究xbrl应用现状及面临的问题。从网络财务报告的现状出发，分析了现存网络财务报告的缺陷，介绍了xbrl技术框架及主要功能、在国内外的应用现状，并以上海证券交易所和深圳证券交易所对xbrl的应用案例进行了分析，探讨了xbrl在我国应用所面临的问题；第三部分针对xbrl在我国应用中存在的问题，提出了实施和推广xbrl策略建议。 With the information technology and network technology developing, traditional accounting information disclosure mode is made a dramatic impact. In particular, INTERNET, PDF and HTML enable network accounting information disclosure made possible, accounting information disclosure has been an increasingly wide application. However, because of their technical deficiencies, the accounting information disclosure did not meet expected goals. Whether the accounting profession, the practice community, regulators, or users do not maximize the benefit of network technology and the advantages brought about by information technology. On the foundation of XML/(Extensible Markup Language/), extensible Business Reporting Language /(XBRL/) realizes financial standardized reporting, so that financial information is more quickly to access, exchange, and reuse. XBRL is actively applied by developed countries in the world, but the application of XBRL in China is still beginning, XBRL has a strong practical significance in China's implementation and promotion. On the foundation of the results of previous studies, this paper researches applications and promotional strategies based on the financial perspective of XBRL-based: The first part introduces the study of accounting information disclosure mode theory; the second part researches XBRL applications and the problems. From network financial reporting status, the paper analyses the existing network financial reporting deficiencies, introduces XBRL technical framework and the main functions、the application of the status at home and abroad, and the XBRL application cases in Shanghai Stock Exchange and Shenzhen Stock Exchange are analyzed, discusses the XBRL application problems in China; the third part analyses existing problems of the application of XBRL in China, puts forward the implementation and promotion of XBRL Strategy.

关 键 词： 会计信息披露 披露网络化 商业报告语言 网络财务报告 证券交易所

分 类 号： [F231.5 F832.51]

领　　域： [经济管理] [经济管理] [经济管理]