中国XBRL财务报告分类标准研究——基于聚类分析的行业扩展视角

Research on Chinese XBRL Financial Reporting Taxonomy——An Industry Extension Perspective Based on Cluster Analysis

分析不同行业在信息披露的异同点有利于国家进行财务报告分类标准的行业扩展。本文以2011年上交所的815份XBRI报告实例为研究样本,对每家上市公司的XBRI报告实例与上交所分类标准进行匹配,通过实证分析发现不同行业在分类标准使用上存在很大程度的行业差异,但差异并非在所有行业之间都存在。通过聚类分析方法进一步研究,根据各报表项目的披露情况,将21个行业大类划分为7类,并为未来中国分类标准的行业扩展提供制定建议。

An analysis of the similarities and differences in information disclosure among different industries would fa- cilitate industry extension of Chinese financial reporting taxonomy. Based on 815 XBRL （eXtensible Business Reporting Language） instances of listed company in Shanghai Stock Exchange in 2011, through a matching between XBRL instances and the corresponding SSE taxonomy, the empirical findings show that there are significant differences among different in- dustries, but the differences do not exist among all industries. Then by the way of cluster analysis, according to the disclo- sure situation of report items,21 industry categories are grouped into 7 big categories and the suggestions for industry ex- tension of Chinese taxonomy in the future are also provided in the paper.