| XBRL财务报告分析及元素定位提取探讨 |
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| 引用本文： | 于瑞华.XBRL财务报告分析及元素定位提取探讨[J].黑龙江八一农垦大学学报,2010,22(6):107-112. |
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| 作者姓名： | 于瑞华 |
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| 作者单位： | 黑龙江八一农垦大学经济管理学院,大庆163319 |
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| 基金项目： | 黑龙江省农垦总局软科学攻关项目，黑龙江省教育厅人文社会科学项目 |
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| 摘 要： | 针对上市公司财务分析人员对试点多年的XBRL财务报告不能方便地进行数据提取分析的实际状况,利用常用办公软件展示了XBRL实例文档的结构并进行简单元数据的提取,在分析XBRL实例文档源程序基础上辅助VBA小程序对部分关键元素进行了定位提取,并设计出一个简易的原始数据提取表单。
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| 关 键 词： | XBRL 财务报告 实例文档 元素定位 元素提取 |
Study on XBRL Financial Report Analysis and the Element Positioning and Extracting |
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| Yu Ruihua.Study on XBRL Financial Report Analysis and the Element Positioning and Extracting[J].Journal of Heilongjiang August First Land Reclamation University,2010,22(6):107-112. |
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| Authors: | Yu Ruihua |
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| Institution: | Yu Ruihua(College of Economics and Management,Heilongjian Bayi Agricultural University,Daqing 163319) |
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| Abstract: | According to the actual condition that the financial analysts cannot easily extract and analyze data from the experiments of XBRL financial reports during years,we employ common office software to present the structure of instance document and extract the simple Metadata,based on the analysis of the document source program of XBRL case,it aids VBA small program to extract key elements,and a simple original data extracting sheet is designed. |
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| Keywords: | XBRL financial report instance document element positioning element extracting |
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