| XBRL技术发展现状及其在我国实施中存在的问题 |
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| 引用本文： | 王珂珂,庄国春.XBRL技术发展现状及其在我国实施中存在的问题[J].上海立信会计学院学报,2006,20(6):23-27. |
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| 作者姓名： | 王珂珂 庄国春 |
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| 作者单位： | 复旦大学管理学院,上海,200433 |
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| 摘 要： | XBRL是一种基于XML的互联网上企业报告标准语言,它的出现大大改进了传统财务报告信息传递的速度和效率,为财务信息的供给和需求方带来便利。在XBRL国际组织的成功推广下,该技术已经广泛为世界各国准则制定机构和资本市场监管机构所接受,目前中国也在该项技术的研究和应用中与国际社会逐渐缩小差距。
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| 关 键 词： | XBRL 分类标准 网络化报告 电子化规范 |
| 文章编号： | 1009-6701(2006)06-0023-05 |
| 收稿时间： | 07 2 2006 12:00AM |
| 修稿时间： | 2006年7月2日 |
The Current Situation of XBRL and It's Implication in China |
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| WANG Ke-ke,ZHUANG Guo-chun.The Current Situation of XBRL and It''''s Implication in China[J].Journal of Shanghai Lixin University of Commerce,2006,20(6):23-27. |
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| Authors: | WANG Ke-ke ZHUANG Guo-chun |
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| Institution: | Management Department of Fudan University, Shanghai 200433, China |
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| Abstract: | XBRL is a kind of XML-based standard language used for company's online reporting.Its appearance greatly improves the speed and the efficiency of financial report information transferring,and facilitates the linkage between suppliers and demanders of the financial information.Thanks to the promo- tion campaigns by XBRL International Organization,this technology has been widely accepted by world- wide standard setting institutions and the capital market ragulatory institutions,and China gradually catches up in the area of research and appllication of XBRL. |
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| Keywords: | XBRL taxonomy network reporting digital criterion |
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