摘要
XBRL是目前国际上应用于非结构化信息处理(尤其是财务信息处理)的最新标准和技术,作为计算机技术在会计领域深度应用的产物,其实现了会计与计算机技术的高度融合,代表了会计及相关领域向着信息化时代的转变。借力于XBRL的推广应用,将有助于推动我国的会计信息化进程。
XBRL is the latest standards and technologies applied to unstructured information processing(especially financial information processing).As the depth product of computer technology in the field of application of the accounting,it has achieved a high degree integration of accounting and computer technology.It represents the shift of accounting and related fields towards the information age.The promotion and application of XBRL will help to promote the process of accounting information in China.
出处
《吉林省经济管理干部学院学报》
2011年第3期3-6,共4页
Journal of Jilin Province Economic Management Cadre College