XBRL网络财务报告的风险及其复合治理  

The Risks of XBRL Internet Financial Reporting and its Composite Governance

作　　者：林琳[1] 潘琰[1] 

机构地区：[1]福建江夏学院会计学院,福建福州350108

出　　处：《福建江夏学院学报》2014年第5期1-10,共10页Journal of Fujian Jiangxia University

基　　金：国家自然科学基金项目(70872020);福建省会计学会2013年度学术研究课题项目(Y2013-03)

摘　　要：当前,世界多个主要国家已先后进入XBRL网络财务报告的自愿或强制报送阶段。然而,XBRL复杂的技术属性,可能令其之推行面临特有风险问题。XBRL网络财务报告的风险包括:分类标准不完善风险、分类标准不适当风险、分类标准不当扩展风险、映射错误风险、数据标记不完整风险、控制失当风险和未经鉴证风险等。公司、监管机构、审计执业界和软件厂商应当协同参与,对上述风险进行复合治理,共同保证XBRL网络财务报告的质量,为XBRL在我国的顺利推行提供保障。Currently,a number of main countries in the world have entered into the voluntary or compulsory phase of XBRL Internet Financial Reporting one after another.However,the complicated technique attribute of XBRL may cause the implementation of XBRL Internet Financial Reporting facing particular risk problems.The risks of XBRL internet financial reporting include the inadequacy taxonomy risk,the inappropriate taxonomy risk,the improper taxonomy extension risk,mapping error risk,incomplete data tagging risk,improper control risk and assurance absence risk,etc. Corporation,audit profession,regulator and software firm should participate in jointly,co-govern the above risks,guarantee the quality of XBRL internet financial reporting,to provide safeguard for the smooth implementation of XBRL in our country.

关 键 词：网络财务报告 风险 复合治理 鉴证 

分 类 号：F232[经济管理—会计学]