| 公司报告模式再造:基于XBRL与Web服务的柔性报告模式 |
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| 引用本文： | 潘琰,林琳.公司报告模式再造:基于XBRL与Web服务的柔性报告模式[J].会计研究,2007,16(5):80-87. |
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| 作者姓名： | 潘琰 林琳 |
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| 作者单位： | 福州大学管理学院,350002 |
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| 基金项目： | 国家自然科学基金项目(编号:70372024)的阶段性研究成果 |
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| 摘 要： | 如何将信息技术的创新成果应用于公司报告改革是学术界和实务界共同关心的问题。本文综合应用XBRL和Web服务等前沿技术提出柔性化的公司按需报告模式,并讨论其基本特性以及对会计信息质量特征的改进与创新。该模式突破目前仅将XBRL应用于公司报告呈报环节的简单应用模式,深入企业内部应用系统,并延伸至用户终端,形成一个充满柔性的完整的公司报告供应链。
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| 关 键 词： | XBRL Web服务 柔性化 报告模式 |
Reconstruction of Business Reporting Model: An Flexible Reporting Model Based on XBRL and Web Services |
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| Pan Yan,Lin Lin.Reconstruction of Business Reporting Model: An Flexible Reporting Model Based on XBRL and Web Services[J].Accounting Research,2007,16(5):80-87. |
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| Authors: | Pan Yan Lin Lin |
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| Abstract: | How to apply the new achievements of information technology in the transformation of corporate financial reporting is an issue that academic and practice circles are concerned with.This paper constructs a flexible customization of corporate financial reporting model with the front technologies of XBRL and Web services,discusses its fundamental features and the improvement of accounting information qualitative characteristics.The model makes a breakthrough in constructing a new technical structure of using XBRL deeply in the corporate internal information systems,extending the use to the information users end,to build a flexible corporate reporting supply chain. |
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| Keywords: | XBRL |
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