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信息披露制度是上市公司为保障投资者利益、接受社会公众的监督而依照法律规定必须将其自身的财务变化、经营状况等信息向社会及监管部门公开或公告,以便投资者充分了解情况的制度.XBRL作为一种基于XML的可扩展性商业报告语言,目前已广泛应用于财务信息披露制度中,并逐渐成为了信息披露制度的标准数据格式.对XBRL的规范、分类、实例文档进行研究,基于MapReduce和HDFS提出可用于海量XBRL数据的频繁模式并行挖掘方法,基于我国上市公司的XBRL实例数据进行了实验,取得了良好的效果.
The system of information disclosure is a system in which listed companies must make public or public information such as their own financial changes and business conditions to the public and regulatory authorities in accordance with the law in order to protect investors’ interests and accept public supervision so that investors can fully understand the situation As an extensible business reporting language based on XML, XBRL has been widely used in financial information disclosure system and has gradually become the standard data format of information disclosure system.Based on the research of XBRL specification, classification and instance documents, Based on MapReduce and HDFS, we propose a frequent pattern parallel mining method that can be used for massive XBRL data. Experiments have been done based on the XBRL instance data of listed companies in our country, and good results have been achieved.