金融业XBRL 格式财务报告网页呈现质量分析-《集美大学学报》（哲社版）

文章信息/Info

Title:: An Analysis of the Quality of Financial Industry XBRL Network Reporting

Author(s):: ZHOU Ling-yan; LIN Jin-ru; (Accounting College, Fujian Jiangxia University, Fuzhou 351220, China)

摘要:: 2004年沪市鼓励上市公司报送XBRL格式报告，金融业成为第一批XBRL网络报告的实施者。之后为提高XBRL格式报告质量，我国相继出台通用分类标准和行业分类标准。但研究表明金融业XBRL格式报告在项目的漏报、错报和金额的漏报、错报存在较多错误，XBRL报告信息披露的市场效应并不显著。我们应总结XBRL在中国的实践经验，不断完善分类标准，提高实例文档质量和信息共享效果。

Abstract:: In 2004 Shanghai Stock Exchange encouraged listing corporations to submit reports in XBRL format, and the financial industry became the first XBRL network report implementer. To improve the quality of XBRL report, China has successively promulgated the universal classification standards and industry classification standards. But research shows that there are more errors about financial reports in XBRL format, such as project omission, project misstatements, amount omission, and amount misstatements. And the market effect of XBRL information disclosure is not obvious. We should summarize the experience of XBRL implementation, constantly improve the classification standards, and improve the quality and effect of the instance document information sharing.