网络财务报告：XBRL标准的理论基础研究

On Internet Financial Reporting:the Theoretical Basis of XBRL

XBRL研发中由于没有一个现成的概念框架予以指导和规范,导致的问题是建立的信息标准缺乏必要的理论支持,XBRL报告的内部组织也缺乏必要的层次和结构,信息之间的关系得不到合理解释。目前无论是国际还是国内,从会计角度研究XBRL基本理论都处于起步和探索阶段,本文将会计理论、数据库理论相结合。尝试建立了以财务信息元素为结构的XBRL理论体系,并对该理论体系的逻辑关系和层次结构进行了论证。该理论无论在国际还是国内都是首次提出并加以论证的,我们认为它不仅仅可以作为财务报告系统信息标准开发的理论基础,也适用于作为簿记系统、交易和事项系统信息标准开发的理论基础。

There is no conceptual framework to guide the development of XBRL,which results in lack of necessary theoretical support,lack of organizational hierarchy and configuration in the XBRL-based financial report,and lack of reasonable interpret of relation between different information elements.At present,it is still in exploring stage for researchers to investigate the basis theory of XBRL from the angel of accounting,whether in homeland or all over the world.Integrating accounting theory with database theory,the paper tries to establish a set of XBRL theory system based on financial information elements' structure,and demonstrates the logic relation and the hi- erarchy of the XBRL theory system.For the first time,the XBRL theory system is put forward and demonstrated all over the world.We hold that the XBRL theory system can not only be used for the theory basis of development of financial reporting information standard, but also for the theory basis of development of the information standard of bookkeeping,transaction and event system.