| 郑槐淼,朱开悉,王小朋.可扩展企业报告语言初探[J].,2006,7(2):26-28 |
| 可扩展企业报告语言初探 |
| Research on Extensible Business Reporting Language |
| 修订日期：2006-01-29 |
| DOI： |
| 中文关键词: 网络财务报告,可扩展企业报告语言,财务报告 |
| English Keywords:internet financial report,extensible business reporting language,financial report |
| Fund Project: |
| ZHENG Huai-miao ZHU Kai-xi WANG Xiao-peng |
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| 中文摘要: |
| 为了发展并完善我国网络财务报告模式,上市公司采用可扩展企业报告语言(XBRL)是解决网络财务报告所带来的信息过滤问题的最好途径,从而满足不同信息使用者的各种信息需求。文章介绍了网络财务报告技术XBRL的发展、现状以及XBRL的优点,并就信息披露中XBRL技术的应用做了进一步分析。 |
| English Summary: |
| It is the best approach that adopted the XBRL on the listed company for the development of internet financial report model and satisfied the different demands of the different information users.This paper introduces the development,the actuality,and the merit of internet financial report technology XBRL,and analyses and discusses the application of XBRL on the information disclosure. |
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