网络财务报告标准——XBRL在我国发展探讨

网络财务信息量的增长导致了财务报告定义格式不一致及信息过多不能充分利用等问题。因此,能否定义通用的财务报告并且及时找到所需的财务信息成了网络财务报告必须解决的技术问题。而开发全球统一的可扩展商业报告语言(eXtensible Business Reporting Language,XBRL)是解决这一问题的最好途径。XBRL技术目前应用十分广泛,但是在我国的发展却遇到重重阻力。本文论述了XBRL的定义及技术基础,通过比较现有网络财务报告技术,包括HTML技术及PDF文本格式报告与XBRL的区别,总结分析了XBRL技术的特点,阐述了XBRL技术在国内外发展的现状,总结了XBRL技术当前的发展情况及在推广过程中存在的问题,提出了XBRL技术在我国发展推广的方法。     

浅谈我国高质量XBRL分类标准的制定

XBRL分类标准tXBRB的核心部分，分类标准对表达企业财务信息的标签进行了统一定义。在当前形势下，我国应着重制订一套与国际接轨的基于会计准则的XBR工国家分类标准。本文分析了我国当前分类标准存在的问题，并进一步探讨了高质量分类标准应具备的质量特征。     

会计电算化与会计信息化研究

本文主要阐述从"会计电算化"到"会计信息化"的发展过程及其会计信息化研究的最新进展.     

我国XBRL的应用现状与发展前景

本文分析了目前XBRL在国外国内的应用状况,我国证券行业对上市公司XBRL财务报表数据披露方面,应用水平世界领先。XBRL作为全球企业报告的发布、交流平台,还处于标准制定和应用推广阶段,有计划、分步骤地制定和完善XBRL分类标准,推进我国的XBRL发展,以更大范围内提高会计信息的使用效率。     

可扩展商业报告语言在会计信息标准化方面的应用研究

可扩展商业报告语言(简称XBRL)是一种新兴的会计信息交流工具,被广泛应用于各种财务报告及审计报告。它在现代经济环境下,对于财务管理,尤其是财务信息处理起着重要的作用。而随着信息化社会的不断发展,财务信息化已经成为必然的趋势,会计信息标准化随之被提上了议事日程。本文通过简要的分析,介绍了可扩展性商业报告语言(XBRL)在会计信息标准化中的主要应用。     

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.     

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.     

论信息化背景下新会计准则与XBRL的作用

本文认为,XBRL作为一种在互联网上披露企业财务报告的国际标准和技术,由于其所具有的标准化、与信息系统平台无关等特性,有望通过改变互联网环境下财务报告编制、存储、传递、应用的方式和技术手段,改革传统的财务报告模式,从而成为一种支持会计国际化和财务报告全球化的新的应用模式。新会计准则的实施将加速我国企业的国际化进程,也为XBRL在企业财务报告中的应用提供了一个契机。     

上市公司风险披露的展望与分析

网络信息披露将取代纸质信息披露方式而成为将来的主流方法。本文在揭示我国现有风险信息披露方式存在问题的基础上,通过引入可扩展商业报告语言并对其加以完善,探讨应用XBRL进行风险信息披露的前景和方法。