XBRL信息环境下会计账簿数据与财务报告数据的整合与实现研究

中国现行的XBRL 实例文档只是在财务报告层面实现了财务数据的XBRL格式化，账簿层面还没有实现，财务数据的完整性受到了割裂。本项目采用数学建模、软件工程学等方法，依据我们创建的财务信息元素理论，根据中国企业的账簿中财务信息的主要特征，创建符合中国国情的XBRL账簿分类标准，并对分类标准进行国际符合性检验；然后比较XBRL财务报告和会计账簿数据的建模方式，明确财务报告和账簿数据在各方面的差异。在此基础上构建XBRL环境下会计账簿信息向会计财务报告信息的转换机制，建立会计账簿数据和财务报告数据之间的映射关系模块，实现二者之间在XBRL环境下的的有效贯通与整合，形成XBRL环境下完整的财务数据链；最后，依据本项目的思路和思想，进行基于XBRL格式的财务信息系统原型测试，实现财务数据信息链整合。

China's current XBRL instances have achieved the XBRL representation of financial data just in financial reporting,not yet in general ledger. As a result,the completeness of financial data has been separated.Using the methods of mathematical modeling and software engineering, according to the theory of financial informtion element, basing on the key features of financial information of Chinese enterprises' general ledgers, the project estabishes XBRL general ledger taxonomy which is suitable for China's actual conditions and tests the taxonomy by international conformance;then by comparing the modeling between XBRL financial reporting data and accouting general ledger data, the project makes sure the differences between financial reporting data and general ledger data. Based on these results, we establish the transformation mechanism from accounting general ledger information to financial reporting information, and create the mapping module between accounting general ledger data and financial reporting data, achieving the effective connection and integration between them and developing the complete financial data chain in XBRL environment.Finally, according to the project's thoughts and ideas,we carry out prototype test of a new financial information system based on XBRL, to achieve the integration of the information chain of financial data.