XBRL技术体系结构的语言学分析与改进研究  

Analysis and Improvement of XBRL Technical Architecture Based on Lingistics

作　　者：孙凡[1] 杨周南[2] 

机构地区：[1]山西财经大学会计学院,030031 [2]财政部财政科学研究所,100142

出　　处：《会计研究》2013年第7期13-19,96,共7页Accounting Research

基　　金：山西省软科学资助项目"全面推进省管国有企业会计信息化工作的对策研究"(2011041006-02)的阶段性研究成果

摘　　要：为了深化XBRL技术结构的研究,本文依据现代语言学的基本原理,从语法形式化和语义形式化两个维度对XBRL的现行技术体系结构进行了分析,指出了其在语法形式化方面存在元素和规则定义不足,在语义形式化方面存在对句子的语义表达功能重视不够、语音意义未被利用和语境意义不足、修辞分化缺失等问题,并基于未来的发展需求提出了扩展技术规范、重构分类标准以及规范实例文档等改进策略,旨在拓展XBRL技术结构的研究视角,提高XBRL的技术品质,推动XBRL标准的应用。In order to deepen the study on the structure of XBRL technology,current technical architecture of XBRL is analyzed from two dimensions of syntactic formalization and semantic formalization based on modern linguistics,both the lack of the definition of relative elements as well as rules in syntactic formalization and the problems in semantic formalization of inadequate attention of the semantic expressive function of the sentence,of unused speech meaning,of insufficient contextual meaning as well as missing rhetoric differentiation are pointed out,and such suggestions based on the needs of the future development as expansion of technical specifications,reconstruction of the taxonomy,as well as norm of instance document are put forwards extend the studying perspectives of XBRL technical structure and improve XBRL technical quality and promote the application of XBRL standards in this paper.

关 键 词：可扩展的商业报告语言(XBRL) 语法形式化 语义形式化 

分 类 号：F232[经济管理—会计学]