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。

Research on the Theory Basis and Methodology System of XBRL Taxonomy Recognition

With the trend of establishing a single set of high quality global accounting standards and the extensive and in-depth research and application of XBRL taxonomy,XBRL taxonomy recognition attracts more and more attention.The research and implementation of XBRL taxonomy recognition are from the operational level by the domestic and international theory and practice circle.The study on the theory basis and methodology system of XBRL taxonomy recognition still remains less.Based on the third party non-profit organization theory,ontology theory,software architecture theory and capability maturity model for software theory and combining the XBRL taxonomy recognition,this paper attempts to establish the methodology system of XBRL taxonomy recognition and expatiates on the elements of methodology system and their relationships in detail.