上市银行XBRL财务报告现状及存在的问题.PDFVIP

市银行XBRL 财务报告现状及存在的问题 芹 (上海立信会计学院会计与财务学院，上海 201620) 摘要：信息质量可靠是 XBRL 财务报告发展的根本动力。XBRL 报告已在我国上市公司全 面实施，因此需要对 XBRL 报告信息披露现状进行分析评价。本文通过对上海证券交易所 上市银行XBRL 报告与PDF 报告的比较发现，XBRL 报告存在报表项目漏报、报表项目错 报、报表项目顺序排列错误、金额错报和漏报、金额符号错误、合计金额错误六种问题。进 而，就如何解决XBRL 报告问题本文提出了一些建议，主要包括：改进XBRL 报告报送系 统、进一步推广应用XBRL 分类标准、加强上市公司XBRL 应用能力的培训、实现会计信 息系统与XBRL 的有效链接，同时还需要发展XBRL 鉴证业务以进一步确保XBRL 报告的 可靠性。 关键词：上市银行；XBRL 报告；PDF 报告；信息质量 Abstract : The reliability of information quality is the fundamental driving force of XBRL financial reports development. XBRL reports have been comprehensively implemented in our counties listed companies, so we should analyze and evaluate the statues of XBRL reports information disclosure. Based on the comparison between XBRL reports and PDF reports, this paper finds there are six problems in the XBRL reports of the listed banks on the Shanghai Stock Exchange. These problems include missing statement elements, incorrect statement elements, incorrect order of statement elements, incorrect amount and missing amount, incorrect amount sign, and incorrect total amount. Based on the analysis of the reasons, this article gives some advice on how to solve the XBRL reports mistakes. These advice includes improving the XBRL reports rendering system, further applying the XBRL taxonomy, enhancing listed companies training of XBRL application, realizing an effective link between accounting information system and XBRL. Meanwhile, in order to ensure further XBRL reports reliability, XBRL assurance engagements should be developed. Keywords: Listed Banks ; XBRL Reports ; PDF Reports; Information Quality 作者简介：何芹，女，管理学博士，上海立信会计学院会计与财务学院副教授，研究方向： XBRL 报告与审计研究。 中图分类号：F830.9 文献标识号：A 引言 可扩展商业报告语言(eXtensible Business Reporting Language ，XBRL)是可扩展标记语言 (eXtensible Markup Language ，XML) 的重