摘要企业是一系列契约的集合，契约双方对决策信息的需求有很多依靠财务报告来满足。高质量的会计信息，可以维护所有者和债权人的利益，协助他们审视企业经营成果，因此中外会计协会都对与财务报告的信息质量提出了多方面的要求。可扩展商业报告语言（XBRL）财务报告立足个性化满足财报使用者的多维信息需求，为许多学者所探讨研究。本文首先讨论并研究了传统财务报告的特征和XBRL财务报告的特征，目的是从形式上理论分析XBRL财务报告可能带来的信息质量改善。后利用设计实验的研究方法，对可理解性、可比性这两个个增强会计信息质量特征重点研究，对比XBRL财务报告与传统财务报告的信息质量差异。63678

毕业论文关键词  XBRL  财务报告  信息质量

毕 业 论 文 外 文 摘 要

Title    Comparative Study of XBRL Financial Report and  Conventional Financial Report          

Abstract Enterprise is a collection of a series of contracts, the both sides of which rely on information in financial reports to make decisions.  High-quality accounting information can maintain the interests of owners and creditors by assisting them in examining business results. Considering these benefits, domestic and foreign accounting associations put forward various demands on qualitative characteristics of useful financial information in the report. Greatly discussed Extensible Business Reporting Language (XBRL) financial reporting, based on personalized information providing, is capable to meet multi-dimensional information needs of users. However, very few made comparative research before. This paper discussed and studied the characteristics of the conventional financial report and XBRL financial report features, finds out how the advancement in form of XBRL improves the quality of information. The following experiment research includes a compare the understandability and comparability of qualitative characteristics of accounting information in the two financial reports.

Keywords：  XBRL    Financial report   Information quality

目  次

1 绪论 1

1.1 研究内容与意义 1

1.2 国外相关研究成果综述 1

1.3 国内相关研究成果综述 2

2 会计报告理论基础 3

2.1 传统会计报告简述 3

2.2 XBRL规范会计报告简述 4

2.3 会计报告的功能 4

3 会计信息质量相关概念 5

3.1 我国《企业会计准则》对信息质量的要求 5

3.2 其他国家会计制度中对会计信息质量的要求 6

3.3 基础质量特征与增强质量特征 6

4 XBRL与传统会计报告的会计信息质量的理论分析 7

4.1  会计信息在基本质量特征上的理论分析 7

4.2  会计信息在增强质量特征上的理论分析