XBRL语言应用于财务报告的分析

从XBRL语言的特征和主要文档入手,分析了目前财务报告存在的问题,讨论了XBRL语言应用于财务报告的优点。并分析了其对未来网络财务报告的影响。     

基于领域本体的数据——知识转换模型研究

在分析数据——知识转换机制的基础上,引入本体的概念,根据本体的分类,基于领域本体提出了数据——知识转换模型。结合领域本体的定义,对数据——知识转换模型从领域知识基本描述、概念集合和关系集合三个角度加以分析,实现了相关的子模型,从而得出了完整的数据——知识转换模型,并基于该模型给出了具体的数据——知识转换文本(片断)。     

一种改进的领域本体分类算法

本体学习技术的研究目前还处于探索阶段。研究了知识生产领域中本体学习技术的应用,提出了本体学习中领域本体的分类算法。本算法同时考虑了概念之间的语义相似度与结构相关度,并以"分类量化值"作为领域本体的分类标准。实验证明,本算法较之其它相关算法更为有效。     

面向Web信息资源的领域本体模型自动构建机制的研究

领域本体的构建是本体工程研究与应用的重要内容。面向网络Web信息资源,获取领域相关文本信息,通过对文本的概念分析,构建领域本体模型。提出一套本体自动构建机制,该本体构建基于数据挖掘和机器学习技术,内容主要包括基于贝叶斯(Bayes)分类原理;提出多个分类器方式的概念分类过程和算法;提出概念关联分析和概念自学习算法,建立本体原型;提出面向OWL本体模型的转换映射机制,构建基于OWL的本体模型。此外,还提出了从网络资源获取、领域本体建模到本体实施应用的一套完整的本体构建和应用实施的解决方案。     

基于XBRL的财务报表网络共享技术

介绍通用业务报告语言XBRL中的技术规范、分类标准和实例文档的相关概念,对其在财务报表处理过程中的核心思想进行分析,通过实例描述财务报表映射为XML文档、XML解析生成标准XBRL实例文档和XSLT展示XBRL文档的3个步骤和财务报表实现网络共享的全过程。     

基于领域本体的文本分类方法

基于本体的文本分类方法未考虑本体概念自身所含有的信息量及忽略本体推理功能。为此,以旅游领域为背景,提出一种基于领域本体的文本分类方法。该方法采用本体自身结构作为分类标准,通过计算特征项和本体概念间的语义关联度及结合本体的推理功能,将文本划分到合适的本体概念下作为概念的实例。实验结果证明,与传统方法相比,该方法的分类方法F1值至少提高8.7%。     

面向XBRL的财务信息审计系统的设计与实现

XBRL为提高我国上市公司财务报告分析与审计的效率提供了一个平台。为了帮助投资者和审计师从海量财务数据中提取重要信息,本文设计一个面向XBRL的基于聚类挖掘技术的财务信息审计系统。该系统以每一个财务数据项在企业经营活动中的相对值作为划分依据,利用财务数据项的指标特征值建立相似性尺度,得出的结果可以有效地帮助审计师提高财务报表分析审计的效率和质量。     

我国XBRL的应用现状与对策分析

文章介绍了我国基于XBRL的网络财务报告模式的应用现状和存在的问题,并针对XBRL在我国的应用提出了相应的对策.     

我国XBRL的应用现状与对策分析

文章介绍了我国基于XBRL的网络财务报告模式的应用现状和存在的问题,并针对XBRL在我国的应用提出了相应的对策。     

XBRL在银行业非现场监管中的应用

随着中国银行业改革和国际化进程的快速发展,非现场监管在银行业监管体系中的地位日益突出,而将 XBRL作为监管数据的表达和传输标准,并建立基于XBRL的监管数据采集系统是提升银行业非现场监管水平的重要手段。探讨了银行业非现场监管采用XBRL的诸多益处,并提出了通过建立联合工作组,按照规范化流程开发 XBRL分类标准等应用XBRL的若干建议,还建立了一个基于XBRL的银行业非现场监管信息系统的高层体系结构。     

XBRL formula specification in the multidimensional data model

XBRL is a specification used to exchange financial/economic information. It is actively used by many international institutions and agencies. In the USA, Canada, Europe, China, etc. all financial entities and companies quoted on the stock market have to report compulsorily to the supervisory and regulatory authority using the XBRL specification. XBRL consists of a set of taxonomies defining different accounting regulations for a specific statement and the statement itself. Reports are generated from various sources and are validated at origin. XBRL displays business information which is multidimensional and whose logical destination for storage is a data warehouse. The proposal presented here focuses on the automation of the mapping between XBRL and the multidimensional data model (MDM) and includes a formalization of the validation rules in the MDM. The approach is designed in accordance with the Model Driven Architecture (MDA) paradigm which consists of a new way to validate XBRL reports through an RDBMS, and offers a proof-of-concept. Additionally, the study aims to provide more clarity about XBRL, a highly complex language made by and for expert users, and to improve interoperability between applications. The proposal also analyses certain semantic questions associated with the XBRL formula specification and its performance.     

基于CWM商业报告多维分析模型的构建

随着财务报告的规范化和正规化,大量企业开始使用扩展商业报告语言(XI3RL)标准进行财务数据的披露与管理。但X13RI、结构复杂并具领域相关性,缺乏进行数据分析的语义描述,从而导致以Xl3RI、格式存储的数据无法被现有的多维数据分析工具所理解和利用。为此分析了XI3RL的结构,应用了与平台及领域无关的通用仓库元模型CCWM)标准,给出了一种将Xl3RI格式的财务报告映射为多维分析模型的通用方法。该方法将转换规则与实现进行了分离,具有通用性与开放性。     

eXtensible Business Reporting Language (XBRL)

The eXtensible Business Reporting Language, or XBRL, is a royalty-free language based on XML that provides for a standardization of method and content in the exchange of business information. XBRL aims to reduce inefficiencies in data exchange and analysis, coupled with an improved comparability of information. The first taxonomies based on XBRL have:

1. identified opportunities for significant improvement in the efficiency of data exchange and automated analysis.
2. shown that comparisons between and the compatibility of information within business reports have not improved due to XBRL.

     

The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China

This paper investigates the impact of the mandatory adoption of the eXtensible Business Reporting Language (XBRL) on the performance of listed state-owned enterprises (SOEs) and non-SOEs. Building on institutional theory, we hypothesize and determine that non-SOEs benefit from the adoption of XBRL by operating more effectively, which results in better performance. Due to the institutional factors, for SOEs, financial report users still need much more information in addition to financial reports before they can make appropriate decisions. Implications on the use of XBRL-formatted financial reporting information for international business with the existence of SOEs in China are discussed herein.     

基于关系数据库的XBRL存储系统

可扩展商业报告语言(XBRL)是一种专门用于金融财政系统之间进行数据交换的XML扩展语言。该文介绍了一种基于关系数据库的XBRL存储系统：X-SIR系统。该系统可以根据XBRL数据模型自动生成关系数据模式,把XBRL实例文档中的数据自动转换成数据库表中的数据记录。     

An ontology modelling perspective on business reporting

In this paper, we discuss the motivation and the fundamentals of an ontology representation of business reporting data and metadata structures as defined in the eXtensible business reporting language (XBRL) standard.     

基于XML Schema的航运领域本体构建方法

EDI电子数据交换作为一种信息技术,目前已经广泛应用在航运领域.然而由于各个国家乃至各个航运公司所用的EDI报文格式和系统都不相同,导致数据流通性差.为了解决航运领域信息共享存在的语义异构问题,本文将本体的概念引入到了航运领域之中,并且提出了一种基于XSLT转换技术和XPath路径语言的本体构建方法,实现了将航运业务的XML Schema结构文档中半自动化的转换成OWL语法的本体文档,建立了航运领域本体.实验表明,该方法能够大大提高本体的构建效率,并在一定程度上保证了本体的正确性.     

Ontology-based computational intelligent multi-agent and its application to CMMI assessment

This study presents an ontology-based computational intelligent multi-agent system for Capability Maturity Model Integration (CMMI) assessment. An ontology model is developed to represent the CMMI domain knowledge that will be adopted by the computational intelligent multi-agent. The CMMI ontology is predefined by domain experts, and created by the ontology generating system. The computational intelligent multi-agent comprises a natural language processing agent, an ontological reasoning agent and a summary agent. The multi-agent deals with the evaluation reports from the natural language processing agent, infers the term relation strength between the ontology and the evaluation report, and then summarizes the main sentences of the evaluation report. The summary reports are meanwhile transmitted back to the domain expert, which makes the domain expert further adjust the CMMI ontology. Experimental results indicate that the ontology-based computational intelligent multi-agent can effectively summarize the evaluation reports for the CMMI assessment.