浅析XBRL的应用对会计信息质量的影响.docVIP

浅析XBRL的应用对会计信息质量的影响 内 容 摘 要 在现行网络环境下，会计信息使用者的范围在不断扩大，其对信息质量提出了更高的要求。传统的财务报告模式在应对信息的准确性、及时性等诸多方面存在缺陷和不足，已不能满足信息使用者的要求。XBRL作为新一代网络财务报告语言，能够克服传统的不足，提高会计信息质量。本文主要采用归纳研究、比较分析、规范研究等方法，首先阐述了XBRL的定义及会计信息质量的特征，重点从可比性、可靠性、及时性、重要性、谨慎性、可理解性等方面分析了XBRL对会计信息质量的影响，并研究了XBRL应用于会计信息质量存在的不足，并提出相应的解决对策建议。 关键词：XBRL 网络财务报告 会计信息质量 影响 Analysis on the influence of XBRL on the quality of accounting information Abstract In the current network environment, users of accounting information in the range continues to expand, it put forward higher requirements on the quality of information. The traditional financial reporting model in response to the information accuracy, timeliness and other aspects of defects and shortcomings, has been unable to meet the requirements of information users. XBRL is a new generation of internet financial report language, to overcome the traditional shortcomings, improve the quality of accounting information. This paper mainly adopts the inductive research, comparative analysis, normative research method, analysis of research on quality of accounting information on the impact of XBRL on both at home and abroad, and then expounds the definition and accounting information quality characteristics of XBRL, the focus from the comparability, reliability, timeliness, importance, cautious, but the effect of XBRL on accounting information quality analysis and other aspects, and studies the problems of XBRL in the quality of accounting information, and put forward some corresponding countermeasures. Keywords: XBRL, network financial report, accounting information quality, influence 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc419153159 1绪论 PAGEREF _Toc419153159 \h 3 HYPERLINK \l _Toc419153160 1.1研究背景及意义 PAGEREF _Toc419153160 \h 3 HYPERLINK \l _Toc419153161 1.2 研究内容及方法 PAGEREF _Toc419153161 \h 4 HYPERLINK \l _Toc419153162 2 相关概念界定. PAGEREF _Toc419153162 \h 4 HYPERLINK \l _Toc419153163 2.1 XBRL的定义 PAGEREF _Toc419153163 \h 4 HYPERLINK \l _Toc419153164 2.2 会计信息质量的特征