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基于TOE框架的可擴展商業(yè)報告語言采納研究

發(fā)布時間:2018-06-01 09:35

  本文選題:可擴展商業(yè)報告語言(XBRL) + 影響因素。 參考:《吉林大學》2013年碩士論文


【摘要】:20世紀末以XML(可擴展標記語言eXtensible Makeup Language)技術(shù)為基礎(chǔ)產(chǎn)生了XBRL(可擴展商業(yè)報告語言eXtensible Business ReportingLanguage)技術(shù)。這一技術(shù)通過采用將各個財務(wù)會計信息語言添加自定義標簽的方法,使得即使是不同會計套裝軟件生成的財務(wù)會計信息均可以被識別,這一做法克服了傳統(tǒng)網(wǎng)絡(luò)財務(wù)報告的不足之處,實現(xiàn)了網(wǎng)絡(luò)財務(wù)報告在實踐操作中的跨越式發(fā)展,從而,收到了來自世界各國的普遍關(guān)注。但是,就目前的情況來看,我國企業(yè)推廣應(yīng)用XBRL技術(shù)標準的積極性并不十分高漲,既然XBRL技術(shù)的優(yōu)勢如此之大,那么到底是什么原因?qū)е略S多公司對于采納XBRL披露財務(wù)信息的意愿并不強烈呢?考慮到這一問題,本文開始探究影響我國企業(yè)應(yīng)用XBRL的因素。 文章首先闡述了論文的研究背景和研究意義,并介紹本論文的結(jié)構(gòu)框架和研究方法,表明本文的創(chuàng)新之處。其次,為了加深讀者對XBRL的了解,概述了相關(guān)內(nèi)容,詳細闡述了XBRL的內(nèi)涵、發(fā)展歷程,歸納總結(jié)了XBRL技術(shù)相關(guān)的理論基礎(chǔ),對相關(guān)文獻進行回顧,由于這些研究比較零散,缺乏系統(tǒng)性,基于基礎(chǔ)理論,經(jīng)過對國內(nèi)外有關(guān)網(wǎng)絡(luò)財務(wù)報告的決定因素的規(guī)范研究和實證研究的研究成果進行梳理和總結(jié),將國內(nèi)外有關(guān)XBRL影響因素的多角度文獻研究歸納為三個方面:技術(shù)因素、組織因素和環(huán)境因素(Technology—Organization—Environment,技術(shù)—組織—環(huán)境,以下簡稱“TOE”),本文正是基于TOE框架下的探索影響XBRL應(yīng)用的研究,分析影響XBRL在企業(yè)推廣應(yīng)用的技術(shù)、組織和環(huán)境因素,將技術(shù)因素擴展為兼容性、復雜性和比較優(yōu)勢,,組織因素具體為向外學習、知識技能和財務(wù)資源,環(huán)境因素則包括規(guī)范性壓力、強制性壓力以及模仿壓力,詳細闡述了各個大類中的具體因素如何影響XBRL在企業(yè)中的推廣應(yīng)用。再次,以上述研究成果為依據(jù),有針對性的給出如何促進XBRL在我國更好地推廣和應(yīng)用的對策建議。最后,總結(jié)本文研究結(jié)果,得出研究不足以及進一步需要實證研究的工作方向,以期為我國XBRL的應(yīng)用研究提供一些有益借鑒和啟示。
[Abstract]:At the end of the 20th century, XBRL (extensible Business reporting language eXtensible Business ReportingLanguage) was produced on the basis of XML (Extensible markup language (XML) technology). This technique allows the identification of even financial accounting information generated by different accounting packages by adding custom tags to the various financial accounting information languages. This approach overcomes the shortcomings of the traditional network financial report and realizes the leapfrog development of the network financial report in practice. Thus, it has received universal attention from all over the world. However, judging from the current situation, the enthusiasm of Chinese enterprises in popularizing and applying XBRL technology standards is not very high. Since the advantages of XBRL technology are so great, So what makes many companies less willing to adopt XBRL disclosure? In view of this problem, this paper begins to explore the factors that affect the application of XBRL in Chinese enterprises. Firstly, the research background and significance of this paper are introduced, and the structure and research methods of this paper are introduced, which shows the innovation of this paper. Secondly, in order to deepen readers' understanding of XBRL, this paper summarizes the relevant contents, elaborates the connotation and development of XBRL, summarizes the theoretical basis of XBRL technology, and reviews the relevant literature. Lack of systematicness, based on basic theory, through the normative research and empirical research on the determinants of network financial reports at home and abroad to sort out and summarize, In this paper, the research on the influencing factors of XBRL at home and abroad is summarized into three aspects: technical factors, organizational factors and environmental factors, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment, Technology-Organization-Environment. This paper is based on the TOE framework to explore the impact of the application of XBRL, analyze the technical, organizational and environmental factors that affect the application of XBRL in enterprises, and expand the technical factors to compatibility, complexity and comparative advantage. The organizational factors are external learning, knowledge skills and financial resources, while the environmental factors include normative pressure, mandatory pressure and imitation pressure. This paper expounds in detail how the specific factors in various categories affect the application of XBRL in enterprises. Thirdly, based on the above research results, the countermeasures and suggestions on how to promote the promotion and application of XBRL in China are given. Finally, the research results of this paper are summarized, and the work direction of insufficient research and further empirical research is obtained, in order to provide some useful reference and enlightenment for the application research of XBRL in China.
【學位授予單位】:吉林大學
【學位級別】:碩士
【學位授予年份】:2013
【分類號】:F232

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