基于语义网的XBRL技术模型及其应用研究
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摘要
XBRL (eXtensible Business Reporting Language,可扩展商业报告语言)是参照某运行标准来制定财务和业务报告发布标准的标记语言。现已在美国、日本、中国等二十几个国家和地区得到了广泛的支持和应用。在XBRL的应用过程中,XBRL国际组织陆续发布了一系列技术规范来满足应用中出现的新需求，包括XBRL基础技术规范(Base Specification)、维度技术规范(Dimensions Specification)、公式技术规范(Formula Specification)、版本技术规范(Versioning Specification)和内嵌xBRL(透视)技术规范(Inline XBRL(Rendering) Specification)等十七个技术规范。但是,这些技术规范尚存在语义表达揭示能力不足、推理能力欠缺、安全因素缺失和理论支撑缺乏等问题。而与XBRL几乎同一时间提出的语义网,却具有语义明确表达的方法、支撑推理能力的机制、信息安全因素的设计和坚实的理论基础等特点。因此,用语义网技术来改进作为支撑整个XBRL应用体系的XBRL系列技术规范是一个重要的研究课题。
本文采用规范分析法、文献研究法、比较分析法和实验研究法，对语义网技术改进XBRL技术规范的国内外现状、必要性和可行性、具体改进方法和改进效果进行了系统分析和研究,主要贡献有：
第一,提出了基于语义网的XBRL技术模型(XTMSW)
在深入分析现有XBRL系列技术规范和语义网特征的基础上,本文把语义网引入XBRL技术规范,从语义网的角度研究了基础技术规范、维度技术规范、公式技术规范、版本技术规范、内嵌XBRL(透视)技术规范,提出了基于语义网的XBRL技术模型,并从编码层、语法层、资源描述层、本体层、逻辑层、用户层和安全层七个层面进行深入阐述,随后又从概念模型视图、逻辑模型视图、开发模型视图、运行模型视图、数据模型视图和物理模型视图六个视角进行了系统剖析。
第二，构建了基于XTMSW的中国企业会计准则通用分类标准
本文以XTMSW和企业会计准则基本准则为基础,在比较了当前本体构建常用方法的基础上,结合目前XBRL分类标准开发的方法,提出了基于XTMSW中国企业会计准则通用分类标准构建的方法和步骤,并以《企业会计准则第1号-存货》为例构建了基于XTMSW的存货分类标准,随后把基于XTMSW构建的存货分类标准与现有的存货分类标准从构建范围、基础依据和编码实现三个方面进行了比较分析,最后给出了构建基于XTMSW的企业会计准则通用分类标准的相关建议。
第三,开发了基于XTMSW的实例文档检索系统原型
本文从检索模型的发展过程入手，选择了基于XTMSW的实例文档检索所采用的语义检索模型；结合目前检索系统常用的体系框架,给出了本文的检索模型框架；接着阐述了框架中所用的语义推理核心算法,开发了基于XTMSW的实例文档检索系统原型,并把基于现有存货分类标准实例文档的查询结果和基于XTMSW存货分类标准实例文档的查询结果进行了比较,最后运用查全率和查准率等指标对基于XTMSW实例文档的检索系统进行了评价。
本文的研究结论主要有：第一,用语义网技术改造XBRL技术框架成为XBRL未来发展的趋势之一；第二,构建基于语义网的XBRL技术模型(XTMSW)具有较强的可行性；第三,企业会计准则通用分类标准的构建范围应从披露部分扩展至确认、计量、披露等整个企业会计准则；第四，基于XTMSW的实例文档检索系统优于现有的实例文档检索系统。
XBRL (eXtensible Business Reporting Language) is a markup language which is used to define standards of releasing financial and operational reports based on some operating standard. Nowadays, XBRL has been widely supported and applied in more than20countries and regions including America, Japan and China etc. During the application of XBRL,XBRL International gradually developed a series of technical specifications to meet the new demands of applications, and there are17technical specifications overall such as XBRL Base Specification, Dimensions Specification, Formula Specification, Versioning Specification and Inline XBRL (Rendering)Specification, etc. However, these technical specifications show some disadvantages, such as lack of inadequate capacity to reveal semantic meanings, safety issue, reasoning disability and lack of theoretical base. Meanwhile, Semantic Web, which appeared just the same time as XBRL, has the advantages of explicit semantics, reasoning mechanics, security design and solid theoretical basis. Therefore, it is an important research topic to improve XBRL a series of specification s which is a support for the whole application of XBRL with the semantic web technology
This dissertation makes a systematic and synthetically research and analysis on the domestic and international status quo, the necessity and feasibility, specific improvement method and effectiveness of improving XBRL specifications with Semantic Web technology.
Firstly, the XBRL Technical Model on Semantic Web basis (XTMSW) is proposed.
According to the disadvantages from in-depth analysis of a series of existing XBRL technical specifications and the advantages of Semantic Web, this dissertation introduces the Semantic Web to the XBRL specifications. The XBRL Base Specification, Dimensions Specification, Formula Specification, Versioning Specification and Inline XBRL(Rendering)Specification are studied with Semantic Web technology. Then the XTMSW is proposed and deeply analyzed from7levels and6model views. The levels are Coding Level, Syntax Level, Resource Description Level, Ontology Level, Logic Level, Security Level, User Level, and the views are Conceptual Model View, Logical Model View, Development Model View, Operating Model View, Data Model View and Physical Model View.
Secondly, XTMSW-based XBRL taxonomies are constructed.
The comparisons among ontology construction methods are made. On the basis of XTMSW and Chinese Accounting Standard for Business Enterprises, Combined with the comparison results and the current XBRL taxonomies developing methods, this dissertation proposes the method and steps of constructing the XTMSW-based taxonomies. The methods and steps are exemplified by the taxonomy construction of Chinese Accounting Standard for Business Enterprises No.1-Inventories. Subsequently, this dissertation compares and analyzes the XTMSW-based inventories taxonomies and the existing inventories taxonomies from the construction range, the theoretical basis and the aspect of programming. Finally, relevant recommendations about constructing XTMSW-based taxonomies of Chinese Accounting Standard for Business Enterprises are proposed.
Thirdly, the XTMSW-based XBRL Instance Document Retrieval System Prototype is developed.
After studying the developing process of retrieval model, this dissertation selects the Semantic Retrieval Model for the retrieval of XTMSW-based Instance Documents. Combined with the generally used framework of retrieval system, the retrieval model framework of XTMSW-based Instance Documents is built. Then, after an elaboration of the semantic inference core algorithms, the prototype of XTMSW-based Instance Document Retrieval System is developed, and also the comparison between the instance documents searching results generated from the existing inventories taxonomies and XTMSW-based inventories taxonomies is made. Finally, the XTMSW-based instance documents retrieval system is evaluated by the indicators such as Recall and Precision.
This paper draws the following main conclusions:First, it is becoming the trend to reform XBRL technical framework with the semantic web technology; Second, it has strong feasibility of building the XBRL technical model based on Semantic Web(XTMSW); Third, the scope of Purpose Taxonomy of Chinese Accounting Standards for Business Enterprises should be extended to the whole Chinese Accounting Standards for Business Enterprises including of recognition, measurement and disclosure; Fourth, the instance retrieval system based on XTMSW is better than the current instance retrieval system.
本文采用规范分析法、文献研究法、比较分析法和实验研究法，对语义网技术改进XBRL技术规范的国内外现状、必要性和可行性、具体改进方法和改进效果进行了系统分析和研究,主要贡献有：
第一,提出了基于语义网的XBRL技术模型(XTMSW)
在深入分析现有XBRL系列技术规范和语义网特征的基础上,本文把语义网引入XBRL技术规范,从语义网的角度研究了基础技术规范、维度技术规范、公式技术规范、版本技术规范、内嵌XBRL(透视)技术规范,提出了基于语义网的XBRL技术模型,并从编码层、语法层、资源描述层、本体层、逻辑层、用户层和安全层七个层面进行深入阐述,随后又从概念模型视图、逻辑模型视图、开发模型视图、运行模型视图、数据模型视图和物理模型视图六个视角进行了系统剖析。
第二，构建了基于XTMSW的中国企业会计准则通用分类标准
本文以XTMSW和企业会计准则基本准则为基础,在比较了当前本体构建常用方法的基础上,结合目前XBRL分类标准开发的方法,提出了基于XTMSW中国企业会计准则通用分类标准构建的方法和步骤,并以《企业会计准则第1号-存货》为例构建了基于XTMSW的存货分类标准,随后把基于XTMSW构建的存货分类标准与现有的存货分类标准从构建范围、基础依据和编码实现三个方面进行了比较分析,最后给出了构建基于XTMSW的企业会计准则通用分类标准的相关建议。
第三,开发了基于XTMSW的实例文档检索系统原型
本文从检索模型的发展过程入手，选择了基于XTMSW的实例文档检索所采用的语义检索模型；结合目前检索系统常用的体系框架,给出了本文的检索模型框架；接着阐述了框架中所用的语义推理核心算法,开发了基于XTMSW的实例文档检索系统原型,并把基于现有存货分类标准实例文档的查询结果和基于XTMSW存货分类标准实例文档的查询结果进行了比较,最后运用查全率和查准率等指标对基于XTMSW实例文档的检索系统进行了评价。
本文的研究结论主要有：第一,用语义网技术改造XBRL技术框架成为XBRL未来发展的趋势之一；第二,构建基于语义网的XBRL技术模型(XTMSW)具有较强的可行性；第三,企业会计准则通用分类标准的构建范围应从披露部分扩展至确认、计量、披露等整个企业会计准则；第四，基于XTMSW的实例文档检索系统优于现有的实例文档检索系统。
XBRL (eXtensible Business Reporting Language) is a markup language which is used to define standards of releasing financial and operational reports based on some operating standard. Nowadays, XBRL has been widely supported and applied in more than20countries and regions including America, Japan and China etc. During the application of XBRL,XBRL International gradually developed a series of technical specifications to meet the new demands of applications, and there are17technical specifications overall such as XBRL Base Specification, Dimensions Specification, Formula Specification, Versioning Specification and Inline XBRL (Rendering)Specification, etc. However, these technical specifications show some disadvantages, such as lack of inadequate capacity to reveal semantic meanings, safety issue, reasoning disability and lack of theoretical base. Meanwhile, Semantic Web, which appeared just the same time as XBRL, has the advantages of explicit semantics, reasoning mechanics, security design and solid theoretical basis. Therefore, it is an important research topic to improve XBRL a series of specification s which is a support for the whole application of XBRL with the semantic web technology
This dissertation makes a systematic and synthetically research and analysis on the domestic and international status quo, the necessity and feasibility, specific improvement method and effectiveness of improving XBRL specifications with Semantic Web technology.
Firstly, the XBRL Technical Model on Semantic Web basis (XTMSW) is proposed.
According to the disadvantages from in-depth analysis of a series of existing XBRL technical specifications and the advantages of Semantic Web, this dissertation introduces the Semantic Web to the XBRL specifications. The XBRL Base Specification, Dimensions Specification, Formula Specification, Versioning Specification and Inline XBRL(Rendering)Specification are studied with Semantic Web technology. Then the XTMSW is proposed and deeply analyzed from7levels and6model views. The levels are Coding Level, Syntax Level, Resource Description Level, Ontology Level, Logic Level, Security Level, User Level, and the views are Conceptual Model View, Logical Model View, Development Model View, Operating Model View, Data Model View and Physical Model View.
Secondly, XTMSW-based XBRL taxonomies are constructed.
The comparisons among ontology construction methods are made. On the basis of XTMSW and Chinese Accounting Standard for Business Enterprises, Combined with the comparison results and the current XBRL taxonomies developing methods, this dissertation proposes the method and steps of constructing the XTMSW-based taxonomies. The methods and steps are exemplified by the taxonomy construction of Chinese Accounting Standard for Business Enterprises No.1-Inventories. Subsequently, this dissertation compares and analyzes the XTMSW-based inventories taxonomies and the existing inventories taxonomies from the construction range, the theoretical basis and the aspect of programming. Finally, relevant recommendations about constructing XTMSW-based taxonomies of Chinese Accounting Standard for Business Enterprises are proposed.
Thirdly, the XTMSW-based XBRL Instance Document Retrieval System Prototype is developed.
After studying the developing process of retrieval model, this dissertation selects the Semantic Retrieval Model for the retrieval of XTMSW-based Instance Documents. Combined with the generally used framework of retrieval system, the retrieval model framework of XTMSW-based Instance Documents is built. Then, after an elaboration of the semantic inference core algorithms, the prototype of XTMSW-based Instance Document Retrieval System is developed, and also the comparison between the instance documents searching results generated from the existing inventories taxonomies and XTMSW-based inventories taxonomies is made. Finally, the XTMSW-based instance documents retrieval system is evaluated by the indicators such as Recall and Precision.
This paper draws the following main conclusions:First, it is becoming the trend to reform XBRL technical framework with the semantic web technology; Second, it has strong feasibility of building the XBRL technical model based on Semantic Web(XTMSW); Third, the scope of Purpose Taxonomy of Chinese Accounting Standards for Business Enterprises should be extended to the whole Chinese Accounting Standards for Business Enterprises including of recognition, measurement and disclosure; Fourth, the instance retrieval system based on XTMSW is better than the current instance retrieval system.
引文
①XBRL国际组织是在1999年8月由美国注册会计师协会与五大会计师事务所(普华永道、德勤、毕马威、安永和安达信)、Edgar在线、微软公司等12个组织进行了组建。目前该组织有600多家会员,每年举办2-3次国际会议,现有25个正式地区组织和1个临时地区组织。(截至2012年4月)
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