基于XBRL的财务诊断研究

Study on the Financial Diagnosis based on XBRL

本文以XBRL运用于财务诊断及相关研究为借鉴,提出具有财务数据获取及XBRL规范化、财务诊断数据挖掘、构建方案主题三个阶段的基于XBRL的网上财务诊断数据挖掘一般过程模型,并以企业诊断系统MCS模型和理论为依据,构建了网上财务诊断方案生成基本流程模型FCS,据此对基于XBRL的网上财务施诊的数据挖掘与方案生成过程进行了研究。

This paper takes the application of XBRL in the financial diagnosis and related research as the reference, proposes a XBRL-based network financial diagnosis. program generating process model, which includes three stages: financial data access and XBRL normalization, financial diagnosis. data mining and program theme construction, based on the MCS model and theory of enterprise diagnosis system put forward,then it builds the basic network financial diagnosis program generating process model(FCS), it studies data mining and program generating process of network XBRL-based consultation on basis of this model.