XBRL财务报告分类标准的创建质量评价  

Evaluation of Quality for Building XBRL Financial Reporting Taxonomic Standard

作　　者：李争争[1] 张天西[1] 

机构地区：[1]上海交通大学安泰经济与管理学院,上海200052

出　　处：《西安交通大学学报（社会科学版）》2013年第2期29-33,共5页Journal of Xi'an Jiaotong University：Social Sciences

基　　金：国家社会科学基金项目(06BJY019);教育部哲学社会科学重点项目(11JHQ006)

摘　　要：按微观结构将XBRL财务报告分类标准分为元组模式和维度模式,根据会计信息质量特征,提出了分类标准创建质量的评价标准,构建了基于成本收益原则和相关性的创建质量理论模型,细化了不同模式的创建质量实现模型,比较和评价了两类财务报告分类标准的创建效率、语义相关性和创建质量。结果表明:在特定假设下,虽然元组模式在语义相关性上优于维度模式,但是由于维度模式在创建效率上高于元组模式,因此从总体上看,维度模式的创建质量高于元组模式。The microstructure of the XBRL financial reporting taxonomic standard is divided into two patterns - the tuple pattern and the dimension pattern. From the accounting information quality feature, we proposed criteria for evaluating the building quality of the taxonomic standard, and constructed a building quality model based on the cost -income principle and relevance. We also elaborated a building quality implementation model for different patterns, and compared and evaluated the building efficiency, semantic relevance and building quality of two types of financial reporting taxonomic standard. The results show that under the condition of specific hypothesis, although the tuple pattern is better than the dimension pattern in the aspect of semantic relevance, the latter has higher building quality than the former. As a whole, the building quality of the dimension pattern is superior to the tuple pattern accordingly.

关 键 词：XBRL财务报告分类标准 会计信息质量 财务信息元素 元组 维度 语义相关性 

分 类 号：F233[经济管理—会计学]