XBRL分类的典型解析模型研究

Jianpeng Zhu, Ying Wang
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引用次数: 1

摘要

近年来,可扩展业务报告语言(eXtensible Business Reporting Language, XBRL)因其经济意义而成为近年来的研究热点。在实际工程实践中,XBRL分类法的解析技术备受关注,因为它们是影响业务软件系统性能的关键因素。因此,本文首先分析了适用于XBRL分类法的典型解析模型的原理,然后在相同的条件下(相同的机器、相同的编程语言、相同的编译环境),使用这些解析模型解析真实的XBRL分类法,对各自的业务场景进行定量分析。通过定量分析,我们发现这些解析模型很难满足实际XBRL项目的需要。因此,本文最后提出了一种新的XBRL分类解析模型,并给出了性能数据。分析比较结果对类似工程具有一定的实际意义和参考价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Research on typical parsing models for XBRL taxonomy
In recent years, eXtensible Business Reporting Language (XBRL) already has become a research focus in the recent years because of its economic significance. In actual engineering practice, parsing technologies for XBRL taxonomy are under the spotlight because they are the key factors that affect the performance of business software systems. Thus, in this paper, the principle of typical parsing models available for XBRL taxonomy are analyzed at first, and then quantitative analysis for respective business scenarios is provided by parsing the real XBRL taxonomy using those parsing models under the same condition (the same machine, the same programming language and the same compiling environment). Through the quantitative analysis, we found that those parsing models are hard to satisfy the needs of the actual XBRL project. Therefore, at last of this paper, a new parsing model for XBRL taxonomy is proposed, and the performance data are provided. Those analysis and comparison results have certain practical meaning and reference value for analogous projects.
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