| XBRL GL信息安全风险与防范机制研究 |
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| 引用本文： | 欧阳电平,王子剑,何雯.XBRL GL信息安全风险与防范机制研究[J].财会通讯,2009(15). |
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| 作者姓名： | 欧阳电平 王子剑 何雯 |
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| 作者单位： | 武汉大学经济与管理学院; |
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| 基金项目： | 湖北省科委自科基金项目“XBRL在企业信息披露中的应用研究”(编号:2007ABA178)的阶段性研究成果 |
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| 摘 要： | XBRL GL分类标准是针对财务报告的来源数据及其结构进行规范,实现报表来源数据的便捷共享和再利用。由于XBRL GL是对企业经济交易和会计分类账层面的数据带上表达财务含义的标签,将增大企业信息泄露的风险和成本。本文重点分析了应用XBRLGL带来的新的信息安全风险,及其防范机制——会计数字版权管理语言(ADRML)。
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| 关 键 词： | XBRL GL 信息安全风险 防范机制 会计数字版权管理语言 |
Study on Information Security Risk Caused by the XBRL GL and its Guarding Mechanism |
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| OUYang Dianping Wang Zijian He Wen.Study on Information Security Risk Caused by the XBRL GL and its Guarding Mechanism[J].Communication of Finance and Accounting,2009(15). |
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| Authors: | OUYang Dianping Wang Zijian He Wen |
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| Institution: | Economics and Management School;Wuhan University;Wuhan;Hubei 430072 |
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| Abstract: | XBRL GL is an application of XML at general ledger lever in accounting. XBRL GL taxonomy is a standard of accounting source statistics and their structure, which makes free-and-easy share and reuse of such data attainable. A XBRL-based software system can create and present financial reports different in form and content, meeting the requirement of providing accounting information according to separate generally accepted accounting principle (GAAP). XBRL GL has made more convenient the exploitation and appl... |
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| Keywords: | XBRL GL Information security risk Analysis Guarding mechanism Accounting digital rights management language |
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