網(wǎng)絡(luò)財(cái)務(wù)報(bào)告附注信息XBRL分類標(biāo)準(zhǔn)研究.pdf

1、河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文網(wǎng)絡(luò)財(cái)務(wù)報(bào)告附注信息XBRL分類標(biāo)準(zhǔn)研究姓名：王愛青申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：@20090401河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文 IIAbstract XBRL is the abbreviation of eXtensible Business Reporting Language ，and is a computer language used to compiling the corporate fi

2、nancial reporting. In the 21st century, XBRL becomes a new international trend. XBRL Taxonomy establishes a unified, the only identifying label for each financial information. Integrality of taxonomy determines the integ

3、rality of the information of financial reporting. So the theory study on XBRL Taxonomy of financial reporting will be the keystone. However, XBRL Taxonomy has not yet uniformed into a globalization. Now XBRL Taxonomy of

4、China is mostly based on the rules and principles of accounting and disclosure before 2006.Using the old taxonomy will not correspond to firm’s preferred reporting practices. Putting fist things first, we must improve an

5、d complete our existing XBRL Taxonomy. The paper is research on XBRL Taxonomy of Notes information of Internet Financial Reporting. The main conclusions of the dissertation can be listed as follows. First part is about

6、theoretical research. The paper discusses the application of mapping theory, basing on the research of Ontology and financial information element theory. Accounting theory is combined with program language in the paper.

7、It uses of mapping principle to expanse the research methods about the XBRL Taxonomy. The paper sorts out the basic information of the Taxonomy system from the standpoint of accounting item, and sets up the one-to-one ma

8、pping between the labels and financial information elements. Second is a comparative study of, the paper compares the annotations of Internet Financial Reporting and XBRL Taxonomies of China and America. Referencing the

9、 results of empirical studies, such as the studies of Zhangtianxi’s, the paper analyzes the defect of our annotations of financial reporting. Then it gives some methods to improving XBRL Taxonomy of notes information. T

10、irth is about the design of a case, the paper accords to the new accountant standard, and improves notes information of financial reporting. It applies the mapping theory to design a case named “one-to-many mapping appli