【作者】 郑晓龙；

【导师】 黄正瑞；

【作者基本信息】 暨南大学 ， 会计学， 2005， 硕士

【摘要】 随着信息技术的飞速发展,企业所处的社会经济环境已发生巨大改变,原有的财务报告模式已不适应社会的需求,要求改革的呼声日益强烈。企业如何在新形势下满足财务报告使用者的信息需求,实现双方的互动沟通已成为当前非常值得探索的一个重要课题。本文采用规范性和描述性研究方法,以网络财务报告模式的现状调查为起点,在分析当前网络财务报告模式改革的必要性与可行性的基础上,对基于XBRL的网络财务报告模式的构建与运作进行了探索性研究,并对我国应用XBRL网络财务报告面临的问题进行了探讨。 本文得出的基本结论与研究成果是: (1)随着网络技术的迅猛发展,当前的网络财务报告模式难以满足信息使用者的需求,对其改革已具备了充分的必要性和可行性;考虑到技术可行性和经济可行性等因素,对网络财务报告模式的改革应以“渐进式”进行; (2)未来网络财务报告模式将以满足用户的多元化需求为目标导向,逐步向披露内容与形式的多元化,报告系统的联机实时化以及报告技术的动态交互化演进,而以XBRL技术为基础构建的网络财务报告模式将是今后发展的重点方向。 (3)本文还对如何构建以XBRL为基础的网络财务报告模式进行了探索性研究,重点阐述了该模式的具体框架及其优势,并在此基础上研究了在我国应用XBRL网络财务报告模式面临的问题,针对性地提出若干建议。更多还原

【Abstract】 With the rapid development of Internet and information technology, great changes have taken place in every aspect of social economy. It brought out unprecedented impact on model of financial reporting. To nowadays company, it has became more and more important of satisfy the financial information user’s new needs and communicate with them. Starting with the survey on the status quo of financial reporting, this dissertation analyses the necessity and feasibility of the revolution against Internet financial reporting. We also discuss the framework and operation of XBRL-based financial reporting model and summarized problems lied in practice of XBRL.The conclusions were summarized as followsSince great changes have taken place in information technology, current Network-based financial reporting model cannot meet the needs of users. The revolution against current financial reporting model is necessary and feasible.Considering its necessity and feasibility, revolution should be performed gradually.For satisfy user’s needs better, future model of Network-based financial reporting must disclose more financial information and have more styles than ever.The reporting system will become a real-time system. It provide more communication between the financial information’s providers and users. XBRL-based financial reporting system will be developed greatly.Discussing framework and advantage of XBRL-based financial reporting model.Discussing problems lied in practice of XBRL in China.更多还原