基于领域本体的XBRL财务报告转换研究

Research on conversion between XBRL financial reports based on domain ontology

为了解决XBRL财务报告转换效率不足的问题,通过构建统一的财务报告领域本体,同时建立领域本体与分类标准之间的映射规则,完成对XBRL分类标准的语义标注,以此提高报告转换效率。最后,以国内的XBRL应用为实例,对XBRL财务报告转换模型进行验证。结果显示该方法适用于XBRL财务报告转换,并且随着未来国家分类标准行业扩展的颁布,转换效率还将得到进一步提高。

In order to solve the defect of conversion efficiency between XBRL financial reports, by establishing a unified domain ontology of financial reports, and building the mappings between the domain ontology and taxonomies, this paper performed semantic annotation of XBRL taxonomies, so as to enhance conversion efficiency. Finally, it gave an example of domestic XBRL application to verify the conversion model. The results show that the method is suitable for XBRL financial reports conversion and conversion efficiency would be further enhanced with industry extension of Chinese taxonomy in future.