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XBRL网络财务报告在企业应用中的利弊分析

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摘要 一、XBRL的概念及推动XBRL在我国应用的背景(一)XBRL的概念XBRL即可扩展企业报告语言,是基于XML技术标准建立起来的用于财务报告的电子语言。它是财务机构编制、公布各种格式的财务报表,可靠地抽取和自动交换公开发行公司的财务报表及其他信息的一种标准化方法。
作者 石胜映
机构地区 重庆工商大学
出处 《财会通讯(中)》 2011年第6期114-115,共2页 Communication of Finance and Accounting
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