| 对可扩展商业报告语言及相关问题的探讨 |
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| 引用本文： | 姜彤彤, 吴修国,.对可扩展商业报告语言及相关问题的探讨[J].华东经济管理,2008,22(6):60-62. |
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| 作者姓名： | 姜彤彤 吴修国 |
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| 作者单位： | 1. 山东师范大学管理与经济学院,山东济南,250014
2. 山东经济学院信息管理学院,山东济南,250014 |
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| 摘 要： | 20世纪90年代后期,国际上关于网络财务报告的研究更多地集中于XBRL.XBRL具有无许可限制、跨平台使用、多格式输出、搜索准确等优势,所以迅速的在世界各国传播和发展.它的应用范围也日渐广泛,并逐步渗透到财务报告的编制、报送以及审计等各个环节.在我国,XBRL的研究和应用早已开始.但还需要在很多方面加以改进.
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| 关 键 词： | 可扩展商业报告语言(XBRL) 审计 网络财务报告 |
Research on eXtensible Business Reporting Language and Correlative Issues |
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| JIANG Tong-tong; WU Xiu-guo.Research on eXtensible Business Reporting Language and Correlative Issues[J].East China Economic Management,2008,22(6):60-62. |
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| Authors: | JIANG Tong-tong; WU Xiu-guo |
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| Institution: | 1.School of Management and Economic; Shandong Normal University; Jinan 250014; China; 2.School of Information Management; Shandong University of Economic; China |
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| Abstract: | Around the 90 s last century,many international studies focus on eXtensible Business Reporting Language.XBRL has many advantages,such as few limits,using abroad,many formats output,precision search,and so on.It spread and developed vast fast all over the world.XBRL applies for many domains,and it also influences the making out,presenting,auditing of Financial Reporting gradually.In our country,many scholars research on XBRL and their have some production in last years.But there are many deficiencies,so we m... |
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| Keywords: | extensible business reporting language(XBRL) audit internet financial reporting |
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