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随着建立全球统一的高质量会计准则的发展势态和XBRL分类标准广泛而深入的研究与应用,XBRL分类标准的认证正越来越受到重视。目前国内外理论界和实务界,都是从操作层面上来研究和实施XBRL分类标准的认证。而对于XBRL分类标准认证的理论基础和方法学体系研究较少。本文则以第三方非营利组织理论、本体论、软件体系架构理论和软件成熟度模型理论作为理论基础,结合XBRL分类标准认证的内容,尝试建立了XBRL分类标准认证的方法学体系,并对方法学体系的构成要素和要素之间的关系进行了详细阐述。
With the development of globally consistent high-quality accounting standards and the extensive and in-depth research and application of XBRL taxonomies, the certification of XBRL taxonomies is getting more and more attention. At present, domestic and foreign theoretical circles and practical circles all study and implement the XBRL taxonomy certification from an operational perspective. However, there are few researches on theoretical basis and methodology of XBRL taxonomy certification. Based on the theory of third-party nonprofit organization, ontology, software architecture theory and software maturity model theory, this dissertation attempts to establish a methodological system of XBRL taxonomy certification based on the content of XBRL taxonomy certification. At the same time, The relationship between the components and elements of the system is elaborated.