Study On Extended Taxonomy Of Securities Supervision Based On XBRL CAS Taxonomy

The XBRL electronic disclosure method has been developing for more than ten years since it was introduced into China in 2002.It has made indelible contribution to the standardization and high efficiency of data reporting of securities supervision in China.The development of XBRL has also experienced a flourishing.In the field of securities supervision,China's XBRL Taxonomy is divided into CAS Taxonomy,Shanghai stock exchange Taxonomy and Shenzhen stock exchange Taxonomy.Diversified Taxonomy have enriched China's Taxonomy practice,and accumulated rich experience for further promotion and application of XBRL.However,only by consolidating and regulating these taxonomies further,can a more scientific systematic Taxonmy be achieved.Different Taxonomies have their own scientific aspects: standardization of CAS Taxonomy and the practice of stock exchange Taxonomy.The way of realizing integration of these two advantages is to extend securities supervision's Taxonomy based on CAS Taxonomy.Based on the previous research,this paper adopts the comparison method.In this paper,with the topic of Taxonomy extension,we first sorted out domestic and foreign literatures about the differences of Taxonomy and the Taxonomy extension method of securities supervision.Then,this paper expounds the XBRL basic theory,Taxonomy extension theory and XBRL's present application condition in Shanghai Stock Exchange of Securities Supervision System.Next,the article compares SASAC Taxonomy extended from CAS Taxonomy with CLCID Taxonomy,and finally concludes their respective features,hence providing a necessity support for Taxonomy extension of Shanghai Stock Exchange,and concludes the Securities Supervision Taxonomy's extension reference from SASAC's Taxonomy extension analysis.In the end,this paper applies this reference to the Taxonomy extension of Shanghai Stock Exchange and presents general extension advice,specific elements and linkbases extension advice.The main conclusions of this paper are as follows.First,CLCID Taxonomy could be extended with a structure of ‘CAS Taxonomy-Supervision Taxonomy-Taxonomy classified by industries within Supervision Criteria-Enterprises Taxonomy',a content of real-time update and scope broadening,and a form the same as CAS Taxonomy.Second,824 Taxonomy elements should be extended,200 Taxonomy elements should be reused,and the extension rate would be 80.47%.Third,advice on the linkbases extension of income and profit distribution statement has been presented.