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网络财务报告的基础:XBRL分类账 被引量:19

The Basis for Internet Financial Reporting:XBRL for General Ledger
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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.
作者 潘琰 林琳
出处 《财经论丛(浙江财经学院学报)》 CSSCI 北大核心 2006年第1期50-55,共6页
基金 国家自然科学基金资助项目(70372024)
关键词 XBRL 分类账 财务报告 电子数据交换 会计审计影响 XBRL general ledger financial reporting EDI impact on accounting and audit
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参考文献13

  • 1Michael Alles.Alexandr Kogan and Miklos Vasarhelyi.Real-time reporling and assuratlet:has its time come?[EB/OL].http://raw,rutgers,edu,2003.
  • 2Key Features of XBRL GL[EB/OL].www.xbrl.org.
  • 3General Ledger Taxononly—An Introduetion[EB/OL].www,xbd,org.
  • 4Kun Ramin and David Prather,2002.Building an IAS/IFRS Taxonomy Using XBRL[EB/OL].www.ccbn.com.
  • 5XBRL and its Adjacent XML Languages:an overview[EB/OL].http://xbrl,softwareag,cs,2002—5—27.
  • 6XBRL International Domain Working Group. 2003. XBRL GL, the Jounal taxonomy: corel.1 [EB/OL]. www. xbrl. org.
  • 7XBRL General Ledger, http: //does, hr-xml, org.
  • 8XBRL for General Ledger [EB/OL], http: //xml, eoverpages, org.
  • 9Peter Calvert, Josef Macdonald. XBRL Taxonomy Recognition Process [EB/OL]. www, xbrl. org. 2004.
  • 10XBRL releases new version of its GL taxonomy [EB/OL]. www. xbrl. org.

二级参考文献19

  • 1Neal Hannon. 2002. Accounting scandals: Can XBRL help? Montvale: Stategic Finance. Aug: 61-62.
  • 2Neal Hannon. 2001. EDGAR online creates repository for financial statements tagged in XBRL. Montvale. Strategic Finance. February: 79.
  • 3Neal Hannon. 2002. XBRL enters a new phase. Strategic Finance. Montvale. April.
  • 4Robert Bruce. 2002. Accountants in the vanguard of a glorious revolution. The Times. London. Feb 22:34.
  • 5XBRL International. 2002. XBRL Steering Committee Members as of June 25.
  • 6XBRL International. 2002. Progress Report. May.
  • 76^th XBRL International Conference Tokyo, Japan. Conference Guide. www.xbrl-jp.org/conference/
  • 8Anonymous. 2001. Age of XBRL begim. Boston: The Practical Accountant. April: 14.
  • 9Abbas Foroughi. 2001. XBRL The future of online financial data. The National Public Accountant. Washington. June: 49.
  • 10Andrew Wallace. 2001. The new language of financial reporting. Bradford. Balanc4 Sheet: 29-32.

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同被引文献134

引证文献19

二级引证文献94

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