XBRL在上市公司的信息化应用分析——以证券交易所信息化平台为例  

On the Informationization Application Analysis of XBRL in Listed Companies——Taking stock exchange information platform as an example

作　　者：吴力佳[1] 旷凌云 马国伟[3] 

机构地区：[1]湖南人文科技学院,湖南娄底417000 [2]娄底市财政局,湖南娄底417000 [3]娄底职业技术学院,湖南娄底417000

出　　处：《职教与经济研究》2013年第4期23-27,共5页Vocational Education and Economy Research

基　　金：湖南省会计学会2013年重点招标课题;2013年湖南省教育厅科学研究课题(13C787)

摘　　要：随着企业数据的日益膨胀,传统的财务报表披露形式难以满足不同信息使用者的需求,信息量庞大、查找繁琐、信息及时性差、缺少统一的信息共享平台,企业与企业之间、企业与各个政府部门之间难以实现财务信息的转化和分享。企业不得不编制不同的财务报表以满足不同部门的需要,这无疑增加了企业财务人员的工作强度,也增加发生数据错误的风险。XBRL正是在这种情况下诞生的,以上海证券交易所的武钢股份和深圳证券交易所的华菱钢铁为例,对比分析上市公司实施XBRL前的财务数据和XBRL实施后的财务数据的披露形式,分析其应用过程中存在的问题,并对应用中的问题提出相应的建议。With the increase of enterprise data, the traditional financial statement disclosure form cannot meet the needs of different information users with the problems of large amounts of information, trivial finding, poor information timeliness, lack of unified information sharing platform, and having trouble in realizing the transformation of the finan- cial information and sharing between enterprises and various government departments. Firms have to prepare different financial statements to meet the needs of different departments, which increases the enterprise financial personnel work intensity and the risk of data error. XBRL appears under this background. Taking Wuhan Iron and Steel share of Shanghai Stock Exchange and Valin Iron and Steel share of Shenzhen Stock Exchange as an example, this paper analy- zes the problems existing in the a XBRL pplication process, and puts forward the corresponding suggestions by a com- parative analysis of the disclosure of the financial data form before listed companies implement XBRL and after using it.

关 键 词：XBRL 信息化应用 存在问题 措施 

分 类 号：F830.91[经济管理—金融学]