【摘要】 随着财务报告的规范化和正规化,大量企业开始使用扩展商业报告语言(XBRL)标准进行财务数据的披露与管理。但XBRL结构复杂并具领域相关性,缺乏进行数据分析的语义描述,从而导致以XBRL格式存储的数据无法被现有的多维数据分析工具所理解和利用。为此分析了XBRL的结构,应用了与平台及领域无关的通用仓库元模型(CWM)标准,给出了一种将XBRL格式的财务报告映射为多维分析模型的通用方法。该方法将转换规则与实现进行了分离,具有通用性与开放性。更多还原

【Abstract】 With standardization and normalization process of financial reports,large numbers of enterprises are introducing extensible business report language(XBRL) to disclose and manage their financial data.Because of complexity and domain specific feature of XBRL,it lacks semantic description for data analysis,leading to the situation that many exis-ting tools capable of multidimensional data analysis cannot understand and deal with XBRL files.Based on the analysis on XBRL structure,the paper applied Common Warehouse Metamodel(CWM),which is platform and domain indepen-dent,to build a generic multidimensional analysis model from business reports in XBRL format.Transforming rules are separated from implementation and hence making the model more generic and open.更多还原