Font Size: a A A

Anhui Non-Listed Large Company XBRL And ERP Integration Effect Research

Posted on:2015-04-10Degree:MasterType:Thesis
Country:ChinaCandidate:S LiuFull Text:PDF
GTID:2309330431497470Subject:Accounting
Abstract/Summary:PDF Full Text Request
Although China has been extensively studied on various aspects of XBRL financial reporting model, the research is still relatively later than that in foreign countries, especially the studies on specific applications. Most of the present study in China focused on the theory explanation and lack of innovation and deepened. The applied research of XBRL in China is not deep enough and specific because it only simply explained the problem of XBRL’s applications and problem-solving in financial statements in our enterprise. It is just a thought or theoretical framework in the study of the application, neither providing appropriate technical support, nor verifying its feasibilityXBRL is not only a new technology in the field of corporate financial reporting,but also the core areas of accounting information standard construction. XBRL financial information can reduce processing costs; improve the efficiency of the preparation of financial reports; reduce the financial information users finding information costs and provide more reliable and in time information.Currently, XBRL promotion in Anhui Province is in the pilot phase. XBRL financial reporting data can not be transmitted directly from the ERP financial data. Its data source is in an isolated state. On the enterprise itself is concerned, XBRL is mainly to provide a specification of external information, ERP data output can be achieved XBRL technology, which is technically easy to do. That is to say, XBRL satisfied mainly external users. Enterprises can build a data warehouse through data output. Since the standard is unified,the data output will not be affected by the different brand of ERP software. On the integration of ERP and XBRL specific terms, the premise is to standardize the use of ERP data, and then follow the XBRL format output. There is not much difficult in technic, but there is a certain amount of work on development. If XBRL standard changes in the future, ERP software also need to be modified.The intergration of XBRL and ERP will enhanced business information within the company and the ability to bring together financial information, eliminate the information island phenomenon and come to information sharing, give financial data business information. Thus,it will not only make the complete liberation of the financial staff, but also enhance the entire management regulatory effect to make the internal control improvement. It is a combination of benign and will promote the occurrence of a virtuous circle, which should be advocated by the relevant departments since it’s the developing direction in an increasingly competitive business environment. After all, the one who mastered the complete and accurate information and resources to achieve maximum optimization scheme can make wise decisions and stand in an invincible position in the competition.In this paper, starting from the basic concept of XBRL, overview of the advantages and technical framework of XBRL in detail, for the application of XBRL, puts forward the applied to the flow field of value chain accounting, give full play to the XBRL on timely and accurate data information processing.This paper includes six parts:The first part is the introduction, about the research background and significance, and domestic and foreign about XBRL and ERP research literature review, and introduces the framework and methodology of this study.The second part summarizes the basic theory of XBRL, ERP, while the XBRL inapplication development present situation, our ERP system in financial management software in detail.The third part non-listed company in Anhui province using XBRL investigation content, investigation results are discussed.The fourth part elaborates the content and method of XBRL and ERP integration.The fifth part, from the output XBRL document storage, reporting system and internal system integration, financial statement analysis, internal control,personnel training, supervision department, accounting firms and other aspects of effect of XBRL and ERP integration brings.Finally make a summary on the thesis, points out the deficiency. This paper mainly adopts the questionnaire, case analysis, discusses the necessity of XBRL and ERP integration, focusing on the effect of XBRL and ERP.
Keywords/Search Tags:XBRL, ERP, XBRL and ERP integration
PDF Full Text Request
Related items