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中文摘要：
XBRL为提高我国上市公司财务报告分析与审计的效率提供了一个平台。为了帮助投资者和审计师从海量财务数据中提取重要信息，本文设计一个面向XBRL的基于聚类挖掘技术的财务信息审计系统。该系统以每一个财务数据项在企业经营活动中的相对值作为划分依据，利用财务数据项的指标特征值建立相似性尺度，得出的结果可以有效地帮助审计师提高财务报表分析审计的效率和质量。
英文摘要：
The tool of XBRL provides a platform for improving efficiency of analyzing the financial reports of the listed company in our country. A soft system of analyzing and auditing financial data with clustering data mining techniques oriented to XBRL is developed for investors or auditors to extract the valuable information from the mass of financial data. Taking the division basis by each of the financial data item in business operation＇ s relative value, using financial data item target characteristic value to establish similar criterion, the results could help the auditors to enhance the efficiency and quality of analyzing and auditing the financial reports efficaciously.
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