基于XBRL财务报表分析系统的实现
摘要
XBRL是由美国会计师协会(American Institute of Certified Public Accounts，AICPA)提出的一种用于规范财务信息格式的语言，它使得应用该技术的软件供应商、程序员和终端用户增强了创建、交换和比较商务报告信息的能力。XBRL同时得到德勤、安永国际会计公司、IBM、J．D．Edwards、毕马威国际会计公司、微软、SAP以及其它技术与金融公司的资助，并由XBRL．org组织进行标准的制定、推广。
XBRL基于XML技术，即它是由XML完成定义的语言——它以XML标记的形式定义了1，800多个财务类别。XML既是一个兼具独立性和可扩展性的平台，又是一种标准化的交换信息的方法。得益于XML这种特性，XBRL能够向外部实体提供标准的方法，供它们发布自己的财务信息；并且这个财务报告一经发布，即可以为更多的分析程序自动从中提取数据，对它们的用户所关心的信息进行详尽和客观的分析。就是说，XBRL让在不同系统间共享数据成为可能。接下来的好处是显而易见的：通过提供更加简洁的通往公司精确财务数据的渠道以及更有效的数据分析能力，XBRL将为生成财务数据的企业降低成本、为使用财务数据的单位增进效率。
本文介绍了作者自主开发的一个基于XBRL的财务报表分析系统，它实现了下面的三种功能：(1)报表数据的网络传送；(2)常见财务报表格式与XBRL的转换；(3)对XBRL财务文档的自动分析及结果展现。
这个系统的意义就在于：国内目前还没有类似基于XBRL的软件系统，而该系统通过一些功能雏形的实现，向大家演示了XBRL的特性——即可以自动地从XBRL文档里提取数据，并且由它非常容易地实现了对财务信息的多种形式分析。
XBRL is a language developed by American Institute of Certified Public Accounts (AICPA), which is used to unify the various formats existed in financial reporting field. It allows software vendors, programmers and end users who adopt it as a specification to enhance the creation, exchange, and comparison of business reporting information. XBRL is sponsored by some technical and financial companies such as Deloitte & louche, Ernst & Young, IBM, J.D. Edwards, KPMG, Microsoft and SAP. The XBRL.org organization is responsible for establishing specifications and popularizing XBRL.
XBRL is XML-based. It is a language defined by XML------with more than 1,800
XML tags, each of them representing a financial taxonomy. XML is not only an independent and expandable platform, but also one way enabling exchanging information in a standard format. Profited from the merits of XML, XBRL provides standard functions to entities, enabling them publish their financial statement reports in XBRL format. Once a report is published, user's software can extract data from XBRL instance files -automatically and objectively and exhaustively analyze the information of the user's concern. In a word, XBRL makes it possible to share data among heterogeneous software systems. XBRL brings obvious benefits; XBRL will help the companies which use this format to reduce costs, and help the individuals and enterprises who need these financial data to improve effectiveness.
I hereby introduce a software system developed by myself in this paper. This system is based upon XBRL technology, which serves financial reporting analysis. It implements three functions: (Dsending and receiving the reports data via network; (2) transforming the data formats between XBRL and others; (3)automatically analyzing the data and presenting the result in the friendly interface of the XBRL financial documents.
The significance of this sample software lies that it is the first effort to adopt XBRL technology in application in China: it represents XBRL's traits by
implementing and demonstrating its primary functions------how easily it is to extract
data from XBRL files and to produce an analyzing result in details.
XBRL基于XML技术，即它是由XML完成定义的语言——它以XML标记的形式定义了1，800多个财务类别。XML既是一个兼具独立性和可扩展性的平台，又是一种标准化的交换信息的方法。得益于XML这种特性，XBRL能够向外部实体提供标准的方法，供它们发布自己的财务信息；并且这个财务报告一经发布，即可以为更多的分析程序自动从中提取数据，对它们的用户所关心的信息进行详尽和客观的分析。就是说，XBRL让在不同系统间共享数据成为可能。接下来的好处是显而易见的：通过提供更加简洁的通往公司精确财务数据的渠道以及更有效的数据分析能力，XBRL将为生成财务数据的企业降低成本、为使用财务数据的单位增进效率。
本文介绍了作者自主开发的一个基于XBRL的财务报表分析系统，它实现了下面的三种功能：(1)报表数据的网络传送；(2)常见财务报表格式与XBRL的转换；(3)对XBRL财务文档的自动分析及结果展现。
这个系统的意义就在于：国内目前还没有类似基于XBRL的软件系统，而该系统通过一些功能雏形的实现，向大家演示了XBRL的特性——即可以自动地从XBRL文档里提取数据，并且由它非常容易地实现了对财务信息的多种形式分析。
XBRL is a language developed by American Institute of Certified Public Accounts (AICPA), which is used to unify the various formats existed in financial reporting field. It allows software vendors, programmers and end users who adopt it as a specification to enhance the creation, exchange, and comparison of business reporting information. XBRL is sponsored by some technical and financial companies such as Deloitte & louche, Ernst & Young, IBM, J.D. Edwards, KPMG, Microsoft and SAP. The XBRL.org organization is responsible for establishing specifications and popularizing XBRL.
XBRL is XML-based. It is a language defined by XML------with more than 1,800
XML tags, each of them representing a financial taxonomy. XML is not only an independent and expandable platform, but also one way enabling exchanging information in a standard format. Profited from the merits of XML, XBRL provides standard functions to entities, enabling them publish their financial statement reports in XBRL format. Once a report is published, user's software can extract data from XBRL instance files -automatically and objectively and exhaustively analyze the information of the user's concern. In a word, XBRL makes it possible to share data among heterogeneous software systems. XBRL brings obvious benefits; XBRL will help the companies which use this format to reduce costs, and help the individuals and enterprises who need these financial data to improve effectiveness.
I hereby introduce a software system developed by myself in this paper. This system is based upon XBRL technology, which serves financial reporting analysis. It implements three functions: (Dsending and receiving the reports data via network; (2) transforming the data formats between XBRL and others; (3)automatically analyzing the data and presenting the result in the friendly interface of the XBRL financial documents.
The significance of this sample software lies that it is the first effort to adopt XBRL technology in application in China: it represents XBRL's traits by
implementing and demonstrating its primary functions------how easily it is to extract
data from XBRL files and to produce an analyzing result in details.
引文
【1】XML Schema Part 2: Datatypes.http://www.w3.org/TR/2001/REC-xmlschema-2-20010502/datatypes.html.
【2】Apache XML.http://xml.apache.org/xalan-j/index.html.
【3】AUDIT & CONTROL IMPLICATIONS OF XBRL.http://www.cica.ca/cica/cicawebsite.nsf/public/e AARSpdf02/$file/CICA-XBRL-050 2-e.pdf.2002.
【4】XBRL Specification(2.0), http://www.xbrl.org/TR/2001/XBRL-2001-12-14.pdf.
【5】用多线程又有几种常用的编程模型。http:www.chinabyte.com/20020919/1631258.shtml。
【6】Andrew S. Tanenbaum[美]著。陆丽娜，伍卫国，刘隆国等译。分布式操作系统。电子工业出版社，1999。
【7】David M Geary[美]著。李建森译。Java2图形设计卷2：SWING。机械工业出版社，2000。
【8】XSLT是什么类型的语言?http://www-900.ibm.com/develooerWorks/cn/xml/x-xslt/index.shtml.
【9】使用XSLT转换DocBook文档http://www-900.ibm.com/developerWorks/cn/xml/xml-matters/x-matters5.shtml.
【10】 http://www.obiect-refinery.com/jfreechart/jfreechart-0.9.4-install.pdf.
【11】James Rumbaugh, Ivar Jacobson, Grady Booch著。姚淑兰，唐发根译。统一建模语言参考手册。机械工业出版社，2001。
【12】 http://www.rational.com/media/uml/post.pdf.OMG Unified Modeling Language Specification(v1.3). 1999.
【13】普华永道国际会计公司首席执行官提出新的公司报告模式。中华财会网。http://www.e521.com/cjkx/haiwai/0619122923.htm.
【14】如何重获公众的信任。萨缪尔·A·迪皮阿萨(普华永道会计CEO)。http://taxaf.com/zcnews/article/478.html.
【15】Mark Birbect[美]著。裴剑锋，高伟，徐继伟译。XML高级编程(第2版)。机械工业出版社。2002。
【16】张斌、高波等著。Linux网络编程。清华大学出版社。2000。
【17】用XSLT进行断行。http://www-900.ibm.com/developerWorks/cn/xml/tips/x-tiplnbrk/index.shtml.
【18】 Export a Word Document to XML.http://msdn.microsoft.com/library/default.asp?url=/library/en-us/dnword2k/html/odc expwordtoxml.asp.
【19】 Convert Excel spread sheet to an XML document.http://www.freevbcode.com/ShowCode.Asp?ID=2300.
【20】 Jakata Poi HSSF:纯java的Excel解决方案。http://www.ccw.com.cn/htm/center/prog/02_10_22_2.asp.
【21】如何在程序中嵌入FOP。http://www-9OO.ibm.com/developerWorks/cn/xml/x-fop/index.shtml.
【21】XSL对象格式使用指南(一)。http://www.ccidnet.com/html/tech/web/2001/04/19/58_2029.html。
【22】FOP相关技术。2042。
【23】XML to PDF? Oh, FOP It..http://www.onjava.com/pub/a/onjava/2002/10/16/fop.html.
【24】XBRL For Tax Filings Symposium.http://xml.coverpages.org/xbrlTaxFilings200102.html.
【25】First Annual XBRL Academic Competition 2000-2001 Taxonomy, Application Development, and Research.http://web.bryant.edu/～xbrl/contest.htm.
【26】THE TOP TEN EFFECTS OF XBRL.http://www.xbrl.org/Library/TopTenEffectsofXBRL-Chapter17-IntroducingXBRL-Pr enticeHall2001-zcoffin.pdf.
【27】Submitted by the Australian Bureau of Statistics.USING XBRL FOR DATA REPORTING.http://www.unece.org/stats/documents/2002/02/edr/20.e.pdf.2002.
【28】Sergio de la Fe, Jr. CPA, KPMG LLP, Charles Hoffman, CPA, XBRL Solutions, Inc., Elmer Huh, Morgan Stanley Dean Witter. XBRL Taxonomy Financial Reporting for Commercial and Industrial Companies, US GAAP.http://www.xbrl.org/Taxonomy/us-gaap-ci-2000-07-31.pdf
【29】Walter Hamscher.Introduction to XBRL.http://home.earthlink.net/～hamscher/Docs/Hamscher-00-04-06.ppt.
【30】Valentine,C[美] 著。XML Schema数据库编程指南。电子工业出版社。2002。
【31】Heather Williamson[美]著。XML技术大全。机械工业出版社。2002。
【32】中国软件程序员网站。http://expert.csdn.net/expert/forum.asp。
【33】工作研究文库——XBRL：一种迈向财务报告的通用语言。http://oa.hycpas.com.cn/info/disquisition.nsf/($all)/93D064BD7616C1DA48256C7F000C2716。
【34】新的XML标准是怎样彻底改革金融数据的获取方式的。http://www.endronic.com/china/news/news-082302.htm。
【35】AICPA.http://www.cpa2biz.com.
【2】Apache XML.http://xml.apache.org/xalan-j/index.html.
【3】AUDIT & CONTROL IMPLICATIONS OF XBRL.http://www.cica.ca/cica/cicawebsite.nsf/public/e AARSpdf02/$file/CICA-XBRL-050 2-e.pdf.2002.
【4】XBRL Specification(2.0), http://www.xbrl.org/TR/2001/XBRL-2001-12-14.pdf.
【5】用多线程又有几种常用的编程模型。http:www.chinabyte.com/20020919/1631258.shtml。
【6】Andrew S. Tanenbaum[美]著。陆丽娜，伍卫国，刘隆国等译。分布式操作系统。电子工业出版社，1999。
【7】David M Geary[美]著。李建森译。Java2图形设计卷2：SWING。机械工业出版社，2000。
【8】XSLT是什么类型的语言?http://www-900.ibm.com/develooerWorks/cn/xml/x-xslt/index.shtml.
【9】使用XSLT转换DocBook文档http://www-900.ibm.com/developerWorks/cn/xml/xml-matters/x-matters5.shtml.
【10】 http://www.obiect-refinery.com/jfreechart/jfreechart-0.9.4-install.pdf.
【11】James Rumbaugh, Ivar Jacobson, Grady Booch著。姚淑兰，唐发根译。统一建模语言参考手册。机械工业出版社，2001。
【12】 http://www.rational.com/media/uml/post.pdf.OMG Unified Modeling Language Specification(v1.3). 1999.
【13】普华永道国际会计公司首席执行官提出新的公司报告模式。中华财会网。http://www.e521.com/cjkx/haiwai/0619122923.htm.
【14】如何重获公众的信任。萨缪尔·A·迪皮阿萨(普华永道会计CEO)。http://taxaf.com/zcnews/article/478.html.
【15】Mark Birbect[美]著。裴剑锋，高伟，徐继伟译。XML高级编程(第2版)。机械工业出版社。2002。
【16】张斌、高波等著。Linux网络编程。清华大学出版社。2000。
【17】用XSLT进行断行。http://www-900.ibm.com/developerWorks/cn/xml/tips/x-tiplnbrk/index.shtml.
【18】 Export a Word Document to XML.http://msdn.microsoft.com/library/default.asp?url=/library/en-us/dnword2k/html/odc expwordtoxml.asp.
【19】 Convert Excel spread sheet to an XML document.http://www.freevbcode.com/ShowCode.Asp?ID=2300.
【20】 Jakata Poi HSSF:纯java的Excel解决方案。http://www.ccw.com.cn/htm/center/prog/02_10_22_2.asp.
【21】如何在程序中嵌入FOP。http://www-9OO.ibm.com/developerWorks/cn/xml/x-fop/index.shtml.
【21】XSL对象格式使用指南(一)。http://www.ccidnet.com/html/tech/web/2001/04/19/58_2029.html。
【22】FOP相关技术。2042。
【23】XML to PDF? Oh, FOP It..http://www.onjava.com/pub/a/onjava/2002/10/16/fop.html.
【24】XBRL For Tax Filings Symposium.http://xml.coverpages.org/xbrlTaxFilings200102.html.
【25】First Annual XBRL Academic Competition 2000-2001 Taxonomy, Application Development, and Research.http://web.bryant.edu/～xbrl/contest.htm.
【26】THE TOP TEN EFFECTS OF XBRL.http://www.xbrl.org/Library/TopTenEffectsofXBRL-Chapter17-IntroducingXBRL-Pr enticeHall2001-zcoffin.pdf.
【27】Submitted by the Australian Bureau of Statistics.USING XBRL FOR DATA REPORTING.http://www.unece.org/stats/documents/2002/02/edr/20.e.pdf.2002.
【28】Sergio de la Fe, Jr. CPA, KPMG LLP, Charles Hoffman, CPA, XBRL Solutions, Inc., Elmer Huh, Morgan Stanley Dean Witter. XBRL Taxonomy Financial Reporting for Commercial and Industrial Companies, US GAAP.http://www.xbrl.org/Taxonomy/us-gaap-ci-2000-07-31.pdf
【29】Walter Hamscher.Introduction to XBRL.http://home.earthlink.net/～hamscher/Docs/Hamscher-00-04-06.ppt.
【30】Valentine,C[美] 著。XML Schema数据库编程指南。电子工业出版社。2002。
【31】Heather Williamson[美]著。XML技术大全。机械工业出版社。2002。
【32】中国软件程序员网站。http://expert.csdn.net/expert/forum.asp。
【33】工作研究文库——XBRL：一种迈向财务报告的通用语言。http://oa.hycpas.com.cn/info/disquisition.nsf/($all)/93D064BD7616C1DA48256C7F000C2716。
【34】新的XML标准是怎样彻底改革金融数据的获取方式的。http://www.endronic.com/china/news/news-082302.htm。
【35】AICPA.http://www.cpa2biz.com.