基于XBRL的创业板信息披露模式介绍.doc

摘要 二十一世纪，网络财务报告部分或完全取代纸质财务报告将成为不可逆转的历史潮流，XBRL（可扩展商业报告语言，Extensible Business Reporting Language）已成为会计信息领域的革命。信息使用者能否轻易、及时的获取其所需的财务信息成了网络报告必须解决的技术问题。 XBRL是XML(可扩展标记语言，Extensible Markup Language)在财务报告信息交换方面的一种应用，也是目前应用于非结构化信息处理，尤其是财务信息处理的最新技术。本文首先对XBRL相关概念、技术优势，及现行信息披露模式的缺陷进行了理论分析；然后在此基础上，分析了基于XBRL的信息披露模式在我国创业板的技术、经济、组织管理上的可行性；最后，就如何构建一个针对创业板自身特点的XBRL信息披露模式进行探讨。 该模式在解决了目前PDF（可移植文档格式）财务报告无法做到信息的兼容性、交互性、速度性、准确性方面的问题的同时还对XBRL财务报告无法直接呈现非财务信息的不足做出了进一步的改善，使得投资者等各方利益相关者的需求都尽可能的得到满足。 关键词：创业板上市公司，信息披露，XBRL Abstract In twenty-first Century, the Internet financial report partially or completely replace the paper-based financial report will become an irreversible historical trend, XBRL (Extensible Business Reporting Language, Extensible Business Reporting Language) has become a revolution in the field of accounting information. The technical problems of network report must be the necessary financial information users can easily, timely. XBRL is the XML (extensible markup language, Extensible Markup Language) an application in the financial report information exchange, is currently applied to unstructured information processing, especially the latest financial information processing technology. This paper on the XBRL related concepts, technical superiority, and the current information disclosure pattern defects are analyzed; and then on this basis, analysis of the XBRL model of information disclosure in the technology feasibility, economy, organization and management of Chinas gem on; finally, how to construct one for the gems own characteristics XBRL information disclosure mode were discussed. The model in the PDF (portable document format) financial report cannot be compatibility, interactivity, speed, accuracy of information also to XBRL financial report can not be directly rendered inadequate non financial information to make improved further, making investors stakeholder requirements as far as possible be satisfied. Keywords: the growth enterprise market of listing Corporatio