| 基于XBRL的会计信息披露技术探讨 |
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| 引用本文： | 刘瑞武. 基于XBRL的会计信息披露技术探讨[J]. 南京财经大学学报, 2006, 0(4): 57-59,63 |
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| 作者姓名： | 刘瑞武 |
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| 作者单位： | 南京财经大学会计学院,江苏南京210003 |
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| 摘 要： | 本文考察了迅速发展的网络时代的财务报告技术，网上用户期望以最快的速度获得相关的信息。互联网将使财务报告从月报、季报变为实时报告。本文讨论了网络时代的上市公司主要信息披露技术，重点介绍了最新的网络财务报告语言：XBRL。
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| 关 键 词： | 信息披露 可扩展标记语言 可扩展企业报告语言 |
| 文章编号： | 1672-6049（2006）04-0057-03 |
| 收稿时间： | 2006-03-26 |
| 修稿时间： | 2006-03-26 |
Discussion on Accounting Information Disclosure Technology Based on XBRL |
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| LIU Ruiwu. Discussion on Accounting Information Disclosure Technology Based on XBRL[J]. Journal of Nanjing University of Finance and Economics, 2006, 0(4): 57-59,63 |
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| Authors: | LIU Ruiwu |
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| Affiliation: | School of Accounting, Nanjing University of Finance and Economics, Nanjing 210003, China |
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| Abstract: | This paper examines the rapidly changing world of financial reporting technology in network times, with the particular focus on the World Wide Web activities. Internet users have come to expect that information on the Web site is the most current information available. The Internet will drive financial reporting from its monthly, quarterly, and annual cycles to a system of real - time reporting. We mainly discussed widely used the internet financial reporting technical of the listed companies, especially XBRL. |
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| Keywords: | Information Disclosure XML XBRL |
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