發(fā)布時間：2017-12-30 23:26

  本文關鍵詞：基于XBRL的PDF財務報告信息處理方法及實現(xiàn)研究　出處：《華東師范大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： XBRL PDF XML 財務報告 信息處理

【摘要】：信息是有效決策的基礎和依據。投資者、債權人、企業(yè)管理層、企業(yè)員工、稅務部門、消費者、供應商、社會公眾等眾多利益相關者需要有效的信息披露制度來保障和滿足自身決策對信息的需求。作為企業(yè)會計最終產品的財務報告,可以基本滿足各利益相關者的信息需求,在一定程度上緩解了信息不對稱。然而隨著經濟全球化和資本市場國際化、一體化進程的加劇,傳統(tǒng)非結構化格式的財務報告由于內含信息不易被計算機有效識別,企業(yè)利益相關者不能在這些的財務報告中及時獲取有價值信息,越來越不能滿足利益相關者對個性化信息的需求。XBRL的產生為這些問題在技術上找到了可行的解決方案。 XBRL給財務報告元素打上標準化的電子標記,從而使由這些元素組成的財務報告轉換成計算機可以解讀的信息,便于企業(yè)利益相關者方便及時的獲取、分析和利用。XBRL初步應用彰顯出新技術應用于財務領域給人們所帶來的便捷,XBRL財務報告替代傳統(tǒng)財務報告成為時代發(fā)展的必然。然而企業(yè)在過去產生了大量以PDF格式為代表的財務報告,這些PDF財務報告所含的信息可以讓企業(yè)利益相關者更多了解企業(yè)發(fā)展的歷程,為科學決策提供更詳盡準確充分的信息支持。如果能將這些PDF財務報告處理成XBRL應用軟件可以讀取的數(shù)據,并將這些數(shù)據合并到現(xiàn)有XBRL數(shù)據庫中,使企業(yè)利益相關者可以使用XBRL軟件輕易地獲取這些財務報告中的信息,將具有非常重要的理論意義和現(xiàn)實意義。 本文研究基于XBRL的PDF財務報告信息處理方法,結合XBRL的關鍵技術,將基于語義的PDF信息處理方法應用于PDF財務報告信息處理,通過設計信息處理平臺,通過相應算法與模塊實現(xiàn)了從PDF到XBRL的信息轉化。論文采用規(guī)范研究、設計研究和應用研究相結合的方式,完成了XBRL技術框架下的PDF財務報告語義識別、信息抽取、格式轉換及XBRL生成,最終使基于XBRL技術的PDF財務報告信息處理方法的設計得以實現(xiàn)。本研究將為XBRL財務報告體系建設特別是XBRL數(shù)據處理技術提供理論基礎與實踐依據。
[Abstract]:Information is the basis for effective decision-making. Investors, creditors, corporate management, employees, tax authorities, consumers, suppliers. Many stakeholders, such as the public, need an effective information disclosure system to ensure and meet the information needs of their own decision-making. As the final product of enterprise accounting, financial report. Can basically meet the information needs of stakeholders, to some extent alleviate the information asymmetry. However, with the economic globalization and the internationalization of capital markets, the integration process intensified. Because the information contained in the traditional unstructured financial report is not easy to be effectively identified by the computer, the enterprise stakeholders can not obtain valuable information in these financial reports in time. The generation of XBRL, which is unable to meet the needs of stakeholders for personalized information, provides a technically feasible solution to these problems. XBRL marks the financial reporting elements with standardized electronic tags, so that the financial reports made up of these elements can be translated into information that can be interpreted by computer, which is convenient for the enterprise stakeholders to obtain in time. The analysis and use of the initial application of .XBRL highlight the convenience that the new technology has brought to people in the field of finance. It is inevitable to replace the traditional financial report with XBRL financial report. However, a large number of financial reports represented by PDF format have been produced in the past. The information contained in the PDF financial report can help the stakeholders to know more about the development of the enterprise. Provide more detailed and accurate information for scientific decisions. If you can process these PDF financial reports into data that XBRL applications can read. And merge this data into the existing XBRL database, so that enterprise stakeholders can easily access the information in these financial reports using XBRL software. It will have very important theoretical and practical significance. In this paper, the PDF financial report information processing method based on XBRL is studied. Combined with the key technology of XBRL, the semantic PDF information processing method is applied to PDF financial report information processing. Through the design of information processing platform, through the corresponding algorithms and modules to achieve the information conversion from PDF to XBRL. The PDF financial report semantic identification, information extraction, format conversion and XBRL generation are completed under the framework of XBRL technology. Finally, the design of the PDF financial report information processing method based on XBRL technology will be realized. This study will provide the theoretical basis for the construction of XBRL financial report system, especially the XBRL data processing technology. Practical basis.
【學位授予單位】：華東師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233;G203

【參考文獻】

相關期刊論文 前7條

1 葛永琪;呂科;;基于.NET的XBRL數(shù)據轉換引擎研究與實現(xiàn)[J];計算機技術與發(fā)展;2009年02期

2 宋艷娟,張文德;基于XML的PDF文檔信息抽取系統(tǒng)的研究[J];現(xiàn)代圖書情報技術;2005年09期

3 陳俊林;張文德;;基于XSLT的PDF論文元數(shù)據的優(yōu)化抽取[J];現(xiàn)代圖書情報技術;2007年02期

4 杜德生;田小軍;;Lucene應用中Pdf文檔文本數(shù)據提取方法研究[J];自動化技術與應用;2009年03期

5 鄭斌祥,鄭剛,龔婷;基于XBRL的數(shù)據倉庫非結構化數(shù)據管理[J];中國金融電腦;2005年08期

6 曾子力;;模板技術在學習內容管理系統(tǒng)中的應用研究[J];信息與電腦(理論版);2011年03期

7 林明俊;熊雨前;林其華;盧宗林;;PDF技術在移動互聯(lián)網中的應用[J];信息與電腦(理論版);2012年10期

相關會議論文 前2條

1 韓光強;;新會計準則實施背景下XBRL在企業(yè)中應用研究[A];第九屆全國會計信息化年會論文集（上）[C];2010年

2 閆萍;;基于XBRL網絡財務報告模式的應用研究[A];第十屆全國會計信息化年會論文集[C];2011年

相關博士學位論文 前1條

1 呂志明;XBRL財務報告研究[D];天津財經大學;2011年

，

本文編號：1357016