| XBRL的应用与会计人才培养 |
| |
| 引用本文： | 欧阳电平,王贤平.XBRL的应用与会计人才培养[J].财会通讯,2007(3):110-111,117. |
| |
| 作者姓名： | 欧阳电平 王贤平 |
| |
| 作者单位： | 武汉大学经济与管理学院,湖北武汉430072 |
| |
| 摘 要： | 本文分析了XBRL技术的应用前景及其在不同应用层次上，对会计人员的不同知识结构的需求，认为会计人员要具有利用软件工具，对基于XBRL的财务报告信息进行分析和利用的能力；掌握XBRL的技术标准和分类标准，能够建立和维护基于XBRL的信息报告系统，以及对XBRL相关的会计信息系统进行控制和风险管理。根据XBRL的应用需求，高校会计人才培养的目标定位，主要在于培养学生的终生学习能力和把握未来信息化的发展趋势。
|
| 关 键 词： | 可扩展商业报告语言 应用前景 会计人才 培养 |
The Application of XBRL and Cultivation of Accounting Specialist |
| |
| Ouyang Dianping,Wang Xianping.The Application of XBRL and Cultivation of Accounting Specialist[J].Communication of Finance and Accounting,2007(3):110-111,117. |
| |
| Authors: | Ouyang Dianping Wang Xianping |
| |
| Institution: | Economics and Management School ,Wuhan University, Wuhan ,Hubei 430072 |
| |
| Abstract: | This paper analyzes the application prospect of XBRL and the required knowledge structure of accountants at different application levels.Accountants should have the ability to employ software to analyze and utilize the financial information based on XBRL, and they should understand XBRL specification and taxonomies, set up and maintain the information report system based on XBRL, take charge of the internal control and risk management of the information system also. The paper discusses the objective of accounting education in colleges in erder to cultivate life-long learning capability and ability of catching development trends. |
| |
| Keywords: | XBRL Application Prospect Accounting Specialist Cultivation |
| 本文献已被 CNKI 维普 等数据库收录！ |
