摘要
XBRL分类账是XML技术在会计领域的重要应用,它着重对交易层面会计信息的输入输出格式进行规范,作为联结企业交易与其他业务软件系统与企业报告系统的桥梁,XBRL分类账成为实现网上报告流程化的重要基础。本文从XBRL分类账的设计目的、运行机制、发展进程及其与XBRL财务报告的关系等几个方面进行剖析,同时探讨XBRL分类账对持续审计和会计国际化带来的影响。
XBRL GL is an important appliance of XML technology in accounting field. It formalizes the input and output format of transaction level data, and as it is a link between the transactions and financial reporting system, it became the important basis for streamlining the internet reporting process, This paper makes a probe into XBRL GL from sevcral aspects such as goals, operation principles, history and the relationship between it and XBRL FR and also discusses the impact it will bring on continuous auditing and accounting intermationalization.
基金
国家自然科学基金资助项目(70372024)
