XBRL在会计监管领域风险控制中应用
本站原创 论文中文摘要：信息技术的发展推动了企业会计处理模式的变革,改变了会计数据传统的收集、加工、处理、披露和分析方式,改变了财务报告的编制方法,也改变了传统的监管和风险控制方式,对财务报告的及时性、可靠性、安全性提出了更高的要求。各类会计监管部门的风险控制是基于各类经济组织提供的会计数据和会计信息,这些数据和信息是会计监管部门进行监管和风险控制的基础,因此如何保证企业会真实准确的提供这些数据和信息,以及如何对这些数据和信息进行长期存储和利用,挖掘和分析,是信息化时代会计监管和风险控制面临的一大难题。XBRL技术的发展和运用为财会数据和财会信息的自动化、及时性、一致性处理提供了一种新的技术,目前得到广泛应用的主要是基于国际财务报告准则的分类标准和基于美国公认会计准则的分类标准两种,我国财政部也于2010年7月15日发布了《基于企业会计准则的可扩展商业报告语言(XBRL)通用分类标准(征求意见稿)》,同时其指出具体领域在应用XBRL分类标准的时候,可以在通用分类标准的基础上进行扩展。因此XBRL技术作为信息化时代会计数据处理的新手段,研究其在会计监管和风险控制部门的应用具有重要的作用。本文在信息技术条件下我国会计监管和风险控制面临挑战的基础上,对国际会计监管和风险控制的最新理论进行研究,丰富我国监管和风险控制体系；同时,分析XBRL技术其在财务报告编制领域的应用原理,其对会计处理模式和会计处理流程的变革,及对监管和风险控制效率的影响；在此基础上,本文将选取XBRL技术在国际会计监管机构的典型应用案例,分析XBRL具有的监管驱动属性,以更好的提高会计监管部门监管和风险控制的效率
Abstract（英文摘要）： The development of information technology promotes the change of accounting treat model, changes the collection, processing, handling, disclosure and analysis methods of accounting data, diversifies the financial reporting methods, but also changes the traditional way of accounting supervise & risk control, puts forwards the higher request of the immediacy, reliability and relativity of accounting information. The risk control of various accounting supervise departments is based on the accounting data and accounting information provided by various economic organizations which are the foundation of accounting supervise and risk control, so the storage and utilization, mining and analysis of such data and information, and the insurance of truth and accuracy of the data and information is the huge problem for accounting supervise & risk control nowadays.The development and use of XBRL technology provide a new method for the automation, immediacy and consistency treatments of the accounting data and accounting information. XBRL technology which has been widely used at present is IFRS-based classification and U.S. GAAP-based classification. China Ministry of Finance issued the "eⅩtensible Business Reporting Language (XBRL) General Classification based on the Accounting Standards (draft)" on July 15,2010, and pointed that its application in specific areas must be expanded based on the general Classification. Therefore, the study of the application of XBRL in the accounting supervises and risk control areas are extremely important.This paper briefly describes the challenges brought by the information technology, the latest theoretical of accounting supervise & risk control in the world which can be used the enrich our supervise and risk control system; at the same time, analysis the application principle of XBRL, the changes it brought to accounting changes and processes, and to the regulatory and risk control efficiency. Also, this paper will select the typical application cases of XBRL in international accounting regulatory; analysis regulatory-driven properties of XBRL, to better improve the effectiveness of accounting supervise and risk control.
论文关键词： XBRL技术；会计监管；会计风险控制；
Key words（英文摘要）： XBRL；Accounting supervise；Risk Control；
Abstract（英文摘要）： The development of information technology promotes the change of accounting treat model, changes the collection, processing, handling, disclosure and analysis methods of accounting data, diversifies the financial reporting methods, but also changes the traditional way of accounting supervise & risk control, puts forwards the higher request of the immediacy, reliability and relativity of accounting information. The risk control of various accounting supervise departments is based on the accounting data and accounting information provided by various economic organizations which are the foundation of accounting supervise and risk control, so the storage and utilization, mining and analysis of such data and information, and the insurance of truth and accuracy of the data and information is the huge problem for accounting supervise & risk control nowadays.The development and use of XBRL technology provide a new method for the automation, immediacy and consistency treatments of the accounting data and accounting information. XBRL technology which has been widely used at present is IFRS-based classification and U.S. GAAP-based classification. China Ministry of Finance issued the "eⅩtensible Business Reporting Language (XBRL) General Classification based on the Accounting Standards (draft)" on July 15,2010, and pointed that its application in specific areas must be expanded based on the general Classification. Therefore, the study of the application of XBRL in the accounting supervises and risk control areas are extremely important.This paper briefly describes the challenges brought by the information technology, the latest theoretical of accounting supervise & risk control in the world which can be used the enrich our supervise and risk control system; at the same time, analysis the application principle of XBRL, the changes it brought to accounting changes and processes, and to the regulatory and risk control efficiency. Also, this paper will select the typical application cases of XBRL in international accounting regulatory; analysis regulatory-driven properties of XBRL, to better improve the effectiveness of accounting supervise and risk control.
论文关键词： XBRL技术；会计监管；会计风险控制；
Key words（英文摘要）： XBRL；Accounting supervise；Risk Control；