XBRL在集团财务信息集成中的应用研究

企业集团的各分公司或子公司由于在地域上的分散性或经营上的多样性,最初大多实行独立的财务管理,造成了财务信息分散难于集成等问题。解决这些问题的方法是集团内部运用信息技术,将总公司及其分公司或子公司的财务信息集成管理。XBRL是一种基于XML的可扩展商业报告标准语言,其出现将大为改进传统财务信息传递的速度和效率,给财务信息的供给和需求方带来便利。本文提出了基于XBRL的集团财务信息集成的设计思想,并据此讨论了建立XBRL的信息元素及结构的思想与方法。

Application Study on XBRL in Conglomerate Financial Information Integration

Each subsidiary company of the group enterprises had its self-governed financial management because either such subsidiary companies were in different places of the world or they had various businesses. As the result, there emerged some problems, such as the difficulties of financial information integration. The resolution is that within the business group, there is a concentrative financial management for parent company and its subsidiary companies by using the information technologies. XBRL is a kind of XML-based standard language used for company's financial reporting. Its appearance greatly improves the speed and the efficiency of financial information transferring,and facilitates the linkage between suppliers and demanders of the financial information.The XBRL-based idea of conglomerate financial information integration is introduced in this research. Then the idea and method of building the information element and structure of XBRL are discussed.