中国XBRL财务报告分类标准行业扩展研究——基于沪市上市公司2011年XBRL实例的统计分析

The Research of Industry Extension of China's XBRL Financial Reporting Taxonomy: On the Basis of Statistical Analysis of XBRL Instances of Listed Companies in Shanghai Stock Exchange in 2011

本文对2011年上交所的902份可扩展商业报告语言(XBRL)报告实例进行统计分析,将每家上市公司的报告实例与分类标准进行匹配,通过实证分析发现不同行业在分类标准使用上存在显著的行业差异,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,结合行业特性和相关性,分析各大类元素扩展的表现,并为未来中国制定分类标准的行业扩展提出了针对性建议。

Through a matching between XBRL instances and the corresponding taxonomy, we find that there arc significant differences among different industries on the basis of the statistical analysis of 902 XBRL （extensiblc Business Reporting Language） instances of listed company in Shanghai Stock Exchange in 201 l, but the differences do not exist among all industries. Furthermore, 21 industry categories are grouped into 7 sets by cluster analysis method according to the disclosure situation of report items. Finally, the suggestions for industry extension of Chinese taxonomy in the fixture are also provided in the paper.