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试论网络环境下的财务信息披露技术 被引量:1

Disclosure technology of financial information on the Internet
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摘要 XBRL作为一种基于XML的标记语言,借助其结构化、自描述、可扩展性和浏览器的自识性等特点从技术上大大丰富了HTML的描述功能,解决了会计电算化中不同财务软件信息的共享和转换,不同GAAP下的财务报表编制和转换以及穿透计算机审计的数据基础等问题。从而,不但提高了财务信息的可获得性,大大增强了财务报告的威力,而且明显降低了财务信息的交换成本。
作者 王海东
出处 《河南商业高等专科学校学报》 2005年第6期33-35,共3页 Journal of Hennan Business College
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