XBRL财务报告分类标准评价——基于财务报告分类与公司偏好的报告实务的匹配性研究  

Assessing on XBRL Financial Reporting Taxonomies——Based on the Fit of Proposed Taxonomy for Financial Statements Corresponding to Firm's Preferred Reporting Practices

作　　者：高锦萍[1] 张天西[1] 

机构地区：[1]上海交通大学安泰管理学院,200052

出　　处：《会计研究》2006年第11期24-29,共6页Accounting Research

基　　金：国家自然科学基金研究项目(项目批准号:70672075)的资助。

摘　　要：XBRL是网络财务报告向高级阶段发展的技术基础,可以改进信息的编报和使用。然而,XBRL财务报告生成和应用的一个关键问题是采用的财务报告分类与公司偏好的报告实务间能否很好的匹配,匹配性差将导致信息损失。本文仅针对财务报表附注项目,将12个行业117个上市公司2005年年报中披露的项目与上交所制定的《中国上市公司信息披露分类》标准中定义的相应标记匹配,发现二者间存在着较大的差异,并且行业间的差异不显著。我们认为XBRL网络财务报告目前还不适宜全面应用,当务之急是进一步修改完善分类标准。XBRL is a technological capability for senior phase of internet financial reporting,it will impsove reporting and using of information.However,how well the proposed taxonomy for financial statements corresponds to firm's preferred reporting practices is key.A poor fit may lead to information loss.We attempt to match each note item in 2005 annual financial statements of 117 companies with an XBRL taxonomy of Chinese information disclosure.Analyses show that the fit on average is not good,and indicate that differences in the number across industries are not significant.In light of these results,we consider that XBRL based financial reporting can not be generally adopted at present,and suggest modifications to the taxonomy.

关 键 词：XBRL 财务报告 分类标准 匹配 

分 类 号：F275[经济管理—企业管理]