| 应诉反倾销的会计举证资料管理平台构建研究 |
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| 引用本文： | 韩庆兰. 应诉反倾销的会计举证资料管理平台构建研究[J]. 审计与经济研究, 2011, 26(4) |
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| 作者姓名： | 韩庆兰 |
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| 作者单位： | 中南大学商学院,湖南长沙,410083 |
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| 摘 要： | 采用XBRL技术,以现有ERP系统资源为基础,通过数据转换模块将会计数据和相关资料进行整合,以提供反倾销应诉者需求的会计举证资料.这些资料可以追溯其来源,动态再现相关的明细数据,更适合成本的追溯.这一做法解决了ERP系统与会计举证资料管理平台之间的数据转换和有效传递,实现了会计数据与相关业务数据的"同源"管理和"分流"使用.
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| 关 键 词： | 应诉反倾销 会计举证资料 数据采集模板 |
A Research on Accounting Adduction Information Management Platform Construction for Anti-Dumping Responding |
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| HAN Qinglan. A Research on Accounting Adduction Information Management Platform Construction for Anti-Dumping Responding[J]. , 2011, 26(4) |
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| Authors: | HAN Qinglan |
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| Affiliation: | HAN Qinglan(Business School,Central South University,Changsha 410083,China) |
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| Abstract: | Aiming at the burden of proof for the accounting data required for enterprises' responding to anti-dumping investigation on the basis of XBRL technology,this paper integrates the accounting data and related data and achieves the integration of the burden of proof for the accounting data required for the enterprises facing the responding to anti-dumping investigation combined with the needs of users of accounting information and based on the existing ERP system resource through the data conversion module.The... |
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| Keywords: | responding to anti-dumping evidence of accounting information data collection template |
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