XBRL的概念建模研究-《计算机技术与发展》

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Keywords:: extensible business reporting language (XBRL); syntactic modeling; semantic modeling; pragmatic modeling

摘要:: 为了深入认识和合理设计XBRL 的体系结构,文中基于信息系统概念建模的基本原理和方法,对XBRL的概念建模问题进行研究,提出了对XBRL 的语法结构、语义结构和语用结构进行概念建模所需解决的关键问题,并以我国标准化委员会颁布的《可扩展商业报告语言(XBRL)技术规范第1部分:基础》为建模对象,选取语法建模中的重要部分———元素及元素类别进行了概念建模实例展示.研究认为XBRL概念建模是为了提高交流的效益和效率,对XBRL体系结构进行形式化表示的活动;研究同时认为XBRL的概念建模可分为语法建模、语义建模和语用建模三种类型,通过这些类型的建模活动,可生成形式化地表示XBRL的语法、语义和语用结构的概念模型

Abstract:: In order to understand deeply and rationally design the architecture of XBRL,study the conceptual modeling of XBRL based on the basic principles and methods for conceptual modeling of information systems,and present the key issues required to address in formal-ly describing the syntax structure,semantic structure and the pragmatic structure of XBRL,and take the 《eXtensible Business Reporting Language (XBRL) specification -Part 1:Base》 released by Standardization Administration of the People's Republic of China as model-ing object to choose elements as well as it types to demonstrate as an important part of XBRL syntactic modeling. It concludes that con-ceptual modeling of XBRL is the activities of formal representation of the architecture of XBRL with an intention to improve the effec-tiveness and efficiency of the communication,and that conceptual modeling of XBRL can be divided into three types that are syntactic modeling,semantic modeling and pragmatic modeling,by which the conceptual models are produced that formally represent the syntax structure,semantic structure and the pragmatic structure of XBRL