银行业可扩展商业报告语言网络财务报告的优化研究  

Research on Optimization of Banking XBRL Network Financial Report

作　　者：钱英 陈思伊 Qian Ying;Chen Siyi(Yancheng Normal University,Yancheng 224007,Jiangsu)

机构地区：[1]盐城师范学院商学院,江苏盐城224007 [2]盐城师范学院,江苏盐城224007

出　　处：《江苏商论》2021年第4期27-30,共4页Jiangsu Commercial Forum

基　　金：教育部产学合作协同育人项目《管理会计教学在企业价值创造中的应用探索》(20190267013)的阶段性成果。

摘　　要：以招商银行可扩展商业报告语言财务报告为例,从XBRL财务报告的披露内容、披露形式和XBRL软件和人才方面分析了招商银行XBRL财务报告应用存在的问题及成因,从创建符合银行本身的报送系统、完善分类标准、建立XBRL反馈机制、注重XBRL技术与人才培养和确立审计监督制度等方面,对银行业XBRL网络财务报告的应用提出优化建议与对策,希望为我国银行业XBRL财务报告的未来发展提供借鉴。Taking China Merchants Bank’s XBRL financial report as an example,it analyzes the problems and causes of China Merchants Bank’s XBRL financial report application from the aspects of the XBRL financial report’s disclosure content,disclosure form,XBRL software and talents,and from the creation of a submission system that conforms to the bank’s own,Improve classification standards,establish XBRL feedback mechanism,focus on XBRL technology and personnel training,and establish audit and supervision systems,and propose optimization suggestions and countermeasures for the application of XBRL online financial reporting in the banking industry,hoping to contribute to the future development of XBRL financial reporting in China’s banking industry Provide reference.

关 键 词：XBRL财务报告 银行 信息披露 

分 类 号：F232[经济管理—会计学] F275[经济管理—国民经济]