网络时代财务报告信息传导模式的变革

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3.0 周伟光 2024-09-20 4 4 654KB 68 页 150积分

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浙江财经学院硕士学位论文

摘要

21世纪，网络财务报告部分或完全取代纸质财务报告将成为不可逆转的历史

潮流。网络技术在财务报告中的应用，所带来的不仅仅是财务报告信息处理、传

输技术的革命，更是财务报告信息传导模式的变革。网络及网络技术对企业及其

编码、信息使用者及其解码，以及财务报告本身的发展都将产生深远的影响。

网络以其信息传播的数字化、超越时空性以及自主选择和互动性等强大功能，

成为人类历史上第五次信息传播革命。财务报告应用网络传播是技术创新的产物，

尤其是可扩展企业报告语言（XBRL）的开发和应用，克服了网络资料搜索与分析

模式的缺陷，提供了一个以扩展标记语言为基础的全球企业信息供应链的框架。

本文着重探讨了基于XBRL的网络财务报告对信息传导模式中各要素的变革。

XBRL技术在企业财务报告编码过程中的运用，不仅使企业的信息系统具备了

弹性和可扩展性，而且提高了企业信息的处理效率。基于XBRL的网络财务报告因

其所提供信息内容多样化、用户可按需定制财务信息以及信息传递的互动性等特

点，为财务报告编报从企业导向到用户导向提供了技术支持。

网络财务报告相较于传统纸质财务报告的最大特点是财务报告的网络化、信

息内容多样化、信息媒介的多元化以及信息披露的个性化。网络财务报告的质量

将呈现出实时性、互动性、可定制性、安全性等新的特征。随着表外披露的增加，

财务报告信息的呈现顺序、结论引出方式、文字信息与视觉信息等信息结构的选

择，将越来越被企业所重视。

信息使用者作为社会群体的一部分，具有一定的心理和生理机制，信息使用

者认知、使用信息的过程包括动机、信息收集与知觉、态度和决策。网络传播快

捷便利、高度开放和类似于人际传播的双向互动模式使得财务报告的事后反馈向

过程反馈变革。本文通过博弈分析的方法，说明了财务报告的网络化和个性化是

信息使用者和企业不断相互作用、相互影响的结果。双方都能从基于XBRL的网络

财务报告中受益匪浅。

基于XBRL的网络财务报告在实务中的应用，将会给会计职业界带来巨大的冲

击。对企业的会计人员、审计人员、以及财务中介或财务专家的知识结构要求不

仅有一定的深度，而且有一定广度。此外，由于网络财务报告的披露存在着很多

潜在的法律风险，法务会计人员的需求将不断增加。综合以上分析，本文探讨了

在我国进一步推进XBRL的应用所需努力的方向。

本文的主要创新之处：

(1) 本文属于会计学、信息经济学、传播学以及心理学的交叉学科研究，突

破了网络财务报告研究的会计学范围，从传播学以及信息经济学视角对网络财务

浙江财经学院硕士学位论文

报告的信息传导过程进行研究。

(2) 结合XBRL的特点，系统地阐述了网络财务报告供应链上企业、信息使用

者、传播媒介及其技术、网络财务报告本身等各方面的变革。

(3) 根据IASB与FASB联合构建共同概念框架的初始讨论稿，结合财务报告质

量特征的发展动态，探讨了网络财务报告的质量特征。本文认为，网络财务报告

更突出了“如实反映”的质量特征。

(4) 从传播学和心理学角度阐释了信息使用者认知信息、使用信息的过程，

以期企业能够充分重视受传者心理认知的层次性，并针对不同的层次采取不同的

编报策略，从而更好地达到企业财务报告披露的目的。通过博弈分析的方法，阐

述了财务报告的网络化和个性化是信息使用者和企业不断相互作用、相互影响的

结果。信息使用者只有主动参与才能从基于XBRL的网络财务报告中受益。

(5)网络财务报告供给模式的变革将对会计职业界带来巨大的冲击，本文分析

了会计职业界相关人员应如何应对该变革，并进一步探讨了在我国推广应用XBRL

的相关建议。

关键词：网络财务报告；可扩展企业报告语言；信息传导模式；编报

浙江财经学院硕士学位论文

III

ABSTRACT

In 21 century, it will be an irreversible historical trend that internet financial

report (IFR) takes the place of paper financial report partly or completely. The

application of internet technology in financial report is not only the reform of

information executing and transmitting technology in financial report, but also the

revolution of financial report information transmission mode. Internet and internet

technology will deeply influence the companies and their encoding, information users

and their decoding, and development of the financial report.

Internet becomes the fifth information communication evolution in the human

history because of its powerful function on digitization of communication, character of

beyond space-time, character of self-selection and interaction. Financial report with

internet technology is the result of technical innovation. Especially the exploitation and

application of the extensible business reporting language (XBRL) overcome the

shortcoming of searching and analyzing the stuff in internet. And XBRL provides a

structure of global companies’ information supply chain based on extensible markup

language. This dissertation emphatically discusses the revolution of the factors in the

transmission mode of the IFR based on XBRL.

The application of XBRL technology in encoding of financial report not only

makes information system of company possess elasticity and extensibility, but also

improve companies’ efficiency of processing information. IFR based on XBRL

provides various information, custom-made financial information and interactive

information transmission, which technically support the change of preparing and

reporting the financial report from company-leading to customer-leading.

Compared with traditional paper financial report, the biggest character of IFR is

internetizing, variety content, diversification of information medium, and individuality

of disclosing information. The quality of IFR will appear new features which include

real time, interaction, customization, security and etc. With the increasing of disclosure

out of the form, company will more and more give weight to the structure of

information which includes the information order, the way of concluding, literal

information and visible information.

As a part of society group, the information users have certain psychological and

physical mechanism. The process of recognizing and utilizing information includes

浙江财经学院硕士学位论文

motive, information collection and aesthesia, attitude and decision. The characters of

internet dissemination which are convenient, greatly open and two-way interactive

mode make financial report change from post feedback to process feedback. With

method of the Game Theory, this dissertation illustrate that internetizing and

individuality of financial report are the result of the interaction and inter-influence of

information user and company. Both of them will benefit from the IFR based on

XBRL.

The application of the IFR based on XBRL in the practice will bring the change to

the accounting occupation. The knowledge structure of companies’ accountants,

auditors, financial mediums and experts will be more profound and extensive.

Moreover, it will need more and more forensic accountants because there are many

potential legal risks in disclosure IFR. According to previous analysis, this dissertation

confers the aspect that we shall strive to advance the application of XBRL in China.

The innovations of this dissertation show as following:

(1) This dissertation belongs to across study of accounting, information

economics, communication and psychology. It breaks through the scope of accounting

in the study of IFR. The process of information transmission in the IFR is studied in

the viewpoint of communication and information economics.

(2) Combined with the characteristic of XBRL, this dissertation elaborates the

innovation in the aspect of IFR supply chain which includes company, information user,

medium and technique of communication, and IFR.

(3) The quality features of IFR have been discussed according to both the primary

discussion of common concept framework unitedly built by IASB and FASB and the

development of quality features of IFR. This dissertation considers that IFR will more

highlight the quality feature of the Faithful Representation.

(4) This dissertation expounds the process that the information user recognizes

and applies the information from the viewpoint of communication and psychology.

And the author hopes company will pay close attention to the acceptors’ psychological

cognitive levels and take different tactics of preparing financial report to different

levels for the purpose of better disclosure of companies’ financial report. With method

of the Game Theory, this dissertation illustrate that internetizing and individuality of

financial report are the result of the interaction and inter-influence of information user

and company. The information user who must actively join the financial report supply

chain will benefit from the IFR based on XBRL.

浙江财经学院硕士学位论文

(5) The application of the IFR based on XBRL in the practice will bring the huge

change to the accounting occupation. This dissertation analyzes that accounting

occupation of companies’ accountants, auditors, forensic accountants, financial

mediums and experts how to response the innovation. Furthermore, this dissertation

discusses the suggestions to spread the application of XBRL.

KEYWORDS: Internet Financial Report (IFR); Extensible Business Reporting

Language (XBRL); Information Transmission Mode; Preparation and Disclosure

浙江财经学院硕士学位论文

前言............................................................... 1

第一章财务报告信息传导模式概述..................................... 9

第一节信息传播的基本模型 ......................................... 9

第二节财务报告信息传导的传统模式及其弊端 ........................ 11

第三节网络时代财务报告信息传导模式的动态 ........................ 14

第二章网络媒介传播——信道变革的新机遇............................ 16

第一节网络媒体传播的优势 ........................................ 16

第二节网络技术变革对财务报告传导的意义 .......................... 18

第三节 XBRL：网络时代财务报告传导的新机遇 ........................ 19

第三章财务报告编报——信源与编码的有机结合........................ 25

第一节信源提供者——企业 ........................................ 25

第二节编码——按企业会计标准编制财务报告 ........................ 27

第三节财务报告编报导向的变革——企业导向到用户导向 .............. 29

第四章网络财务报告——传导对象的变革.............................. 32

第一节网络财务报告的特点 ........................................ 32

第二节网络财务报告质量特征的变革 ................................ 34

第三节网络财务报告信息结构的选择 ................................ 37

第五章财务报告信息使用者——解码与反馈机制的变革.................. 41

第一节信息使用者认知使用信息的行为分析 .......................... 41

第二节反馈机制：事后反馈向过程反馈的变革 ........................ 48

第三节信息使用者和企业对网络化与个性化财务报告的博弈分析 ......... 49

第六章应对变革——启示与展望...................................... 54

第一节会计职业面临的冲击和启示 .................................. 54

第二节政府及相关组织的应对措施 .................................. 57

参考文献............................................................ 61

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摘要：

浙江财经学院硕士学位论文I摘要21世纪，网络财务报告部分或完全取代纸质财务报告将成为不可逆转的历史潮流。网络技术在财务报告中的应用，所带来的不仅仅是财务报告信息处理、传输技术的革命，更是财务报告信息传导模式的变革。网络及网络技术对企业及其编码、信息使用者及其解码，以及财务报告本身的发展都将产生深远的影响。网络以其信息传播的数字化、超越时空性以及自主选择和互动性等强大功能，成为人类历史上第五次信息传播革命。财务报告应用网络传播是技术创新的产物，尤其是可扩展企业报告语言（XBRL）的开发和应用，克服了网络资料搜索与分析模式的缺陷，提供了一个以扩展标记语言为基础的全球企业信息供应链的框架。本文着重探...

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