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XBRL作为一种基于信息技术的商业报告语言,其目标就是充分传达商业报告本身的最真实的、无二义的、可靠且准确的商业信息。为了达到这些目标,最为核心的技术就是制定相关的XBRL标准。由于我国特有的制度安排,中国XBRL标准的制定受到相关职能部门的利益制约,由此形成了在同一个市场内同时存在三大XBRL标准的情况。三大XBRL标准的存在给目前还处于起步阶段的中国XBRL标准的发展和推进,引致了新的交易成本,因此,三大XBRL标准的趋同势在必行。为了有效促进这些标准的趋同与融合,本文通过分析我国现行三大XBRL标准的技术架构差异、标准制定部门风险规避的决策特征,以及XBRL标准的利益相关者的利益诉求,提出了基于风险规避的共同代理模型的解决方案,并根据该模型构建了我国XBRL标准制定的可能的架构方案。
The goal of XBRL, an information technology-based business reporting language, is to communicate the most authentic, unambiguous, reliable and accurate business information in the business report itself. In order to achieve these goals, the most core technology is to develop related XBRL standards. Due to the unique institutional arrangements in our country, the formulation of China’s XBRL standard is constrained by the interests of relevant functional departments, thus resulting in the simultaneous existence of the three XBRL standards in the same market. The existence of the three major XBRL standards gives rise to new transaction costs for the development and promotion of China’s XBRL standard, which is still in its infancy. Therefore, the convergence of the three major XBRL standards is imperative. In order to effectively promote the convergence and integration of these standards, this paper puts forward the risk appeal based on the risk aversion by analyzing the technical architecture differences of the three major XBRL standards in our country, the decision-making characteristics of standard-setting department risk aversion and the interest demands of stakeholders of XBRL standard. Co-agent model of the solution, and according to the model to build a framework for the development of China’s XBRL standard architecture.