浅谈基于XBRL的网络财务报告的应用

大部分业内人士认为,管理会计不再应该是以财务会计为基础,而是财务会计建立在管理会计之上。在2009年4月13日,美国证券交易委员会要求最大的500家上市公司以XBRL标记格式来作为财务信息披露,这意味着,XBRL网络报告的应用已被强制生效。另一方面。国际会计准则委员会在其最新发布的国际财务报告准则分类标准2009版中,使用XBRL来诠释国际财务报告准则,而其基金会在一份声明中表示,新的分类标准将进一步完善,压缩了文件大小,并缩短了下载所需时间。可以看出,XBRL网络财务报告技术不仅在企业的内部管理和决策系统中得到了广泛应用,并且在应用过程中得到了不断的改进。     

XBRL分类标准认证的理论基础和方法学体系研究

随着建立全球统一的高质量会计准则的发展势态和XBRL分类标准广泛而深入的研究与应用,XBRL分类标准的认证正越来越受到重视。目前国内外理论界和实务界,都是从操作层面上来研究和实施XBRL分类标准的认证。而对于XBRL分类标准认证的理论基础和方法学体系研究较少。本文则以第三方非营利组织理论、本体论、软件体系架构理论和软件成熟度模型理论作为理论基础,结合XBRL分类标准认证的内容,尝试建立了XBRL分类标准认证的方法学体系,并对方法学体系的构成要素和要素之间的关系进行了详细阐述。     

浅析XBRL在我国会计信息化进程中的应用

随着全球信息化趋势加剧．我国会计信息化建设开始关注和着重XBRL技术的应用和发展。本文在阐述XBRL基本工作原理的基础上．分析了我国会计信息化建设应用XBRL技术的现状、趋势及其不足，提出了加快XBRL理论系统建设、扩大XBRL技术实施范围和建立有关XBRL技术应用的法律规章等建议，并进一步阐述了XBRL技术的应用对我国会计信息质量、会计信息化建设和会计准则国际趋同所产生的影响．     

可扩展商业报告语言的发展与应用研究

会计标准的国际化,已成为各个国家不能回避的现实。可扩展商业报告语言(XBRL)在信息标准和报告提供者以及报告提供者和最终使用者之间建立了一座桥梁,是将后者与信息标准连接起来的机制。本文阐述了XBRL国际组织的商业报告分类法框架,分析了XBRL在我国的初步尝试,提出了关于建立符合我国会计准则和会计制度的财务信息分类法的若干建议。     

携手共进，积极稳妥推进我国会计信息化标准建设——在首届XBRL GL研究介绍暨会计财务信息标准化、内部控制和风险管理研讨会上的讲话

大家好!在这秋高气爽、全国上下喜迎共和国60华诞的时节，我们相聚在上海，共同研究XBRL GL，一起研讨会计信息标准化、XBRL GL标准与内部控制和风险管理的理论及实践，作为我国会计信息化管理部门的一员，我感到在当今形势下召开这次研讨会，非常及时，也很有必要，在我国会计信息化发展史上，特别是在构建我国XBRL体系方面，具有重要的历史意义。在此，我对上海会计学会会计信息化专业委员会组织召开这次研讨会表示热烈的祝贺和衷心的感谢!     

推广XBRL对我国上市公司的影响及对策

一、XBRL的技术架构与运作流程 按照XBRL国际组织的定义，“XBRL是简化上市公司财务报告、业绩报告、会计纪录以及其它财务信息于不同软件之间交换数据的一种电子格式。”xBRL为免费的、开放性资源，可以降低公司财务信息披露成本，并可使金融市场的投资者、相关机构以及其他参与者更方便的查询和管理信息。因此，XBRL成为目前应用于财务信息处理的最新标准和技术。     

网络财务报告（XBRL）研究

XBRL是一种公认的国际财务信息呈报语言，然而，在我国的XBRL研究中还存在一些问题，如没有XBRL专业组织，分类标准缺乏，实际应用范例少等。本课题通过对XBRL的研究，为我国财务信息的国际等效作出努力，并期望能够更好地指导实际应用。     

税务会计目标与理论结构探讨

一、税务会计的逻辑起点 凡作为一门独立或相对独立的会计，均应该有其比较科学完整的理论结构体系，即有其逻辑起点和逻辑结构。逻辑起点是构造一套理论体系的出发点，也是会计理论结构体系中最基本、最抽象的一个理论范畴，它对会计理论体系的构造具有决定性作用。构成学科逻辑起点的标准一般应该具备：必须是该理论体系的基本要素之一；必须是最基本的出发点和研究的切入点；     

探讨XBRL在我国医疗机构信息化建设中的运用

我国医疗事业的发展必须建立在公平、透明的环境下,营建这种外部环境的前提条件是建立一整套高质量、高效率的信息传递机制,一方面解决医疗机构落后的成本核算体制,提高资源配置的效率;另一方面,能够有效地监督医院的日常运营活动。本文结合XBRL的理论基础,XBRL在信息内容、信息挖掘、信息传递和审计监督方面的优势,对医疗机构会计信息化工作的改革提出了一些想法和建议。     

会计信息化标准体系构建的理论框架和方法学研究

本文着眼理论框架和方法学,对会计信息化标准体系的构建进行深化和拓展研究。提出并论述了会计信息化标准体系的理论框架和发展体系视角,运用该视角和其他视角相结合的混合视角,以及源自软件工程的分析综合方法,构建了会计信息化标准体系和XBRL财务报告标准体系的框架结构。     

The production and use of semantically rich accounting reports on the Internet: XML and XBRL

Most major corporations in the U.S. (and a growing number of companies around the world) are reporting some level of financial information on their Web sites. However, it is not clear that the stakeholders are fully satisfied with this Web-based data. The time and effort allocated to the mechanics of Web retrieval are actually increasing because of the difficulty of finding pages and specific data within the enormity of the public Web (over 1 billion pages) or of many corporate intranets. One way to deal with this vast information source would be to automate the Web search mechanics by developing and using intelligent software agents. However, developing these agents in the current Web environment is very problematic. Three factors are preconditions for effective utilization of the Web. First, appropriate metadata representation of financial reporting information on the Web is required that could improve the accuracy of searches (the resource discovery problem). Second, accounting data points within Web pages should be able to be reliably parsed (the attribute recognition problem). Third, standard mechanisms are required that will encourage or require corporations to report in a consistent fashion. The reality of the Web is that it falls far short of a reliable communication medium for accounting and financial information on all three of these factors. The eXtensible Markup Language (XML) provides a method to tag financial information to greatly improve the automation of information location and retrieval, and provides technical solutions to the resource discovery and attribute recognition problems. However, if every company were free to develop its own labels for its XML tags, then the searching for financial information would be only marginally improved. The recent development by a consortium lead by the American Institute of CPAs (AICPA) of the so-called “eXtensible Business Reporting Language” (XBRL) is an initiative to develop an XML-based Web-based business reporting specification. The widespread adoption of XBRL would mean that both humans and intelligent software agents could operate on financial information disseminated on the Web with a high degree of accuracy and reliability. XBRL provides rich research opportunities, including new taxonomies, database accounting, financial statement assurance, intelligent agents, human/computer interfaces, standard development process, adoption incentives, global adoption, and formal ontologies.     

高校基于XBRL技术会计信息化人才培养的必要性

由于XBRL技术的特性，自20世纪90年代以来，世界各国纷纷将XBRL技术应用到财务报告领域，实现了财务报告数据的标准化。2009年4月，我国财政部确立了以XBRL技术为先导的会计信息化目标，2010年10月，我国又发布了XBRL技术规范国家标准和基于会计准则的XBRL通用分类标准。但是在我国很少有高校将XBRL技术引入到会计信息化教学中，XBRL技术人才储备严重不足，这在一定程度上延滞了我国以XBRL技术为主导的会计信息化目标的实现。本文将对高校XBRL技术会计信息化人才培养必要性进行探讨。     

The Israeli XBRL Adoption Experience

eXtensible Business Reporting Language (XBRL) is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It is a tool to bridge potential language barriers and unify financial reporting. This has appeal to foreign investors, among others, who can rely on information in XBRL‐tagged financial reports to make investment decisions without having to translate financial statements from local language. In 2008, Israel required most public companies to adopt International Financial Reporting Standards (IFRS) for financial reporting and to use XBRL‐tagged reporting format, as part of an aggressive effort to make its capital markets more transparent and attractive for foreign investors. In this paper, we study all Israeli public companies and analyze the accuracy and reliability of their XBRL‐tagged financial statements that are available on MAGNA, the Israel Securities Authority's electronic system. We describe the process by which the XBRL‐based data were collected and reported. We document, categorize, and analyze deficiencies in the XBRL‐tagged filings, and inconsistencies between them and the Hebrew‐based annual reports. We observe pervasive data entry errors resulting in inaccurate XBRL‐generated financial reports, which went undetected for over one year. Further, first year XBRL reporting (in conjunction with IFRS adoption) did not increase foreign investment in the Israeli capital markets. This analysis allows us to better understand the benefits and challenges of the adoption of XBRL.     

XBRL to enhance external financial reporting: Should we implement or not? Case Company X

The growing use of eXtensible Business Reporting Language (XBRL) represents a fundamental change for financial information flows. In a number of countries XBRL has already been put to practical use, for instance through implementation within the financial processes of non-listed companies. This fictional case is designed to help identify the benefits of XBRL. In addition, it helps to create knowledge about the different strategies of XBRL implementation and to apply this knowledge when making investment decisions on accounting information processes.     

Information processing costs and corporate tax avoidance: Evidence from the SEC’s XBRL mandate

The IRS uses information contained in financial statements as well as tax returns to detect tax avoidance behavior. We examine the impact on corporate tax avoidance behavior of reductions in the IRS’s information processing costs resulting from the mandatory adoption of XBRL for financial reporting. Motivated by the recent debate in the U.S. Congress over the cost-benefit of mandatory XBRL reporting for small firms, we pay particular attention to small firms, which inherently have relatively high information frictions. We find that the adoption of XBRL for financial reporting results in a significant decrease in tax avoidance. We further find that the negative relation between XBRL reporting and tax avoidance is less prominent for firms subject to more intense IRS monitoring in the pre-XBRL-reporting period. Overall, our results suggest that XBRL reporting reduces the cost of IRS monitoring in terms of information processing, which dampens managerial incentives to engage in tax avoidance behavior.     

Institutionalising XBRL for financial reporting: resorting to regulation

By integrating and streamlining financial information within and among various organisations, eXtensible Business Reporting Language (XBRL) has been developed with a view to enhancing the efficiency, accuracy, and transparency of corporate accounting information. Taking an inter-organisational focus, this paper investigates the process of how XBRL was institutionalised. It explains and offers insights on how institutional arrangements emerge and become relevant as heterogeneous organisations consider adopting accounting innovations while evidence concerning their benefits is unavailable. The original and overall contribution of this study is that it improves current understanding of coal-face actors' perceptions, behaviours, and strategies as they interact in the organisational field and become engaged in developing accounting innovations to produce the macro-level observations documented in existing institutional theory studies.     

基于事项凭证的会计报表生成流程探析

在转轨经济时代，会计报表依然承载着记录会计信息的历史使命，而信息使用者则愈加关注会计信息的具体内容，事项信息的地位逐渐提升，使得会计报表的生成流程有待改进。本文基于传统会计核算流程的缺陷之处，并结合目前XBRL财务报告体系中的启示，对基于事项凭证的会计报表生成流程进行了探讨，为事项信息的充分运用提供合适的平台。     

CAP Forum on E‐Business: Assurance Reporting for XML‐Based Information Services: XARL (Extensible Assurance Reporting Language)*

Extensible business reporting language (XBRL) is an XML‐based method for financial reporting. XBRL was developed to provide users with an efficient and effective means of preparing and exchanging financial information over the Internet. However, like other unprotected data coded in XML, XBRL (document) files (henceforth “documents") are vulnerable to threats against their integrity. Anyone can easily create and manipulate an XBRL document without authorization. In addition, business and financial information in XBRL can be misinterpreted, or used without the organization's consent or knowledge. Extensible assurance reporting language (XARL) was developed by Boritz and No (2003) to enable assurance providers to report on the integrity of XBRL documents distributed over the Internet. Providing assurance on XBRL documents using XARL could help users and companies reduce the uncertainty about the integrity of those documents and provide users with trustworthy information that they could place warranted reliance upon. A limitation of the initial conception of XARL was its tight linkage with the XBRL document and the comparatively primitive approach to codifying the XARL taxonomy. In this paper, we have reconceptualized the idea of XARL as a stand‐alone service for providing assurance on potentially any XML‐based information being shared over the Internet. While our illustrative application in this paper continues to be XBRL‐coded financial information, the code that underlies this version of XARL is a significant revision of our earlier implementation of XARL, is compatible with the latest version of XBRL, and moves XARL into the Web services arena.     

Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)

XBRL is a language based on XML for the electronic communication of business information. It is designed to improve the exchange, aggregation and analysis of corporate data requiring disclosure, through a unique tagging structure that provides interoperability. But, the proliferation of a multitude of XBRL taxonomies, based on different accounting principles, can risk the objectives of standardization, comparability and re-usability of the information that is sought with XBRL. It is therefore essential to develop global accounting standards as a unique foundation on which the XBRL taxonomies can be established, so that it becomes possible to compare the financial information originating from various countries. Along these lines, the International Financial Reporting Standards (IFRS-GP) taxonomy was created to establish a common ground for international firms and create a platform that would enhance the benefits of XBRL. This paper examines whether the IFRS-GP taxonomy, at its current state, adequately covers European companies' dissemination practices and strengthens the benefits of XBRL. Our results provide implications for the evaluation of the effectiveness of the IFRS-GP taxonomy and shed light on directions that may lead to the improvement of this taxonomy.