xbrl网络财务报告披露风险的控制研究会计学专业论文.docxVIP

内容摘要可扩展商业报告语言(eXtensible 内容摘要 可扩展商业报告语言(eXtensible Business Reporting Language，XBRL)是一个 开放的、独立平台的国际标准，是进行实时、准确、有效与高性价比的金融与商业报告 数据的电子存储、操作、复用与交换的标准．XBRL良好的扩展性使企业在网络环境下 及时披露财务信息成为可能．二十一世纪以来，XBRL网络财务报告在世界范围内得到 了广泛应用，但是XBRL技术的实施给企业内部控制与审计带来了全新的挑战与风险． 论文主要采用规范的研究方法对XBRL网络财务报告的披露风险及其控制进行研 究，主要分为四个部分．第一部分：阐述XBRL网络财务报告的基本问题，首先讨论了 网络财务报告的相关概念以及披露XBRL网络财务报告的现实意义，重点探讨了XBRL的 技术框架与XBRL网络财务报告的质量特征，并在此基础上重点分析了XBRL网络财务报 告披露过程中技术层面、企业层面、鉴证层面的潜在风险。第二部分：分析了中国XBRL 分类标准的制定依据，讨论了现行XBRL分类标准的潜在风险，从构建中国XBRL分类标 准体系角度提出控制XBRL网络财务报告披露技术层面风险的途径．第三部分：阐述了 XBRL视角下企业风险管理的八个要素，并重点分析了XBRL网络财务报告的风险识别与 风险应对两个方面的内容，从加强企业内部控制角度提出控制XBRL网络财务报告披露 企业层面风险的途径。第四部分：分析了XBRL网络财务报告审计面临的潜在风险，并 结合可扩展鉴证报告语言(eXtens ible Assurance Report ing Language，XARL)从持 续鉴证审计角度提出了控制XBRL网络财务报告披露鉴证层面风险的途径． 关键词：网络财务报告可扩展商业报告语言披露风险风险控制 AbstractⅫRL(eXtensible Abstract ⅫRL(eXtensible Business Reporting Language)is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world．It provides major benefits in tlle preparation,analysis and communication of business information．It offers cost savings，greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data．And its good extensibility makes it possible for enterprises to disclose their financial information timely in the network environment．In the 2 1 st century,XBRL based intemet financial reporting has been used in many fields all around the world．however,we have to recognize the new challenges and risks it brought to the internal control and audit field． TlliS paper mainly USeS the standard researching methods and includes four parts．The first part expatiates on the basic problems of XBRL based intemet financial reporting,defines the relevant concepts and its practical significance．Then,a deep analysis on the technical framework ofⅫRL and the quality characteristics of)(BRL based internct financial reporting．Based on the research，the paper emphatically analyses