XBRL环境下未来财务报告模式的变革

Change of the Future Financial Report Mode under XBRL Circumstances

应用XBRL可实现对现有财务报告及时性、内容完整性和明晰性三个方面的改进;在借鉴现有按需报告模式的思维和理论的基础上,设计出XBRL环境下按需报告的运行机制;最后,展望了XBRL环境下未来财务报告的前景。

This article first analyzes the feasibility of applying XBRL technology to improve the timeliness, completeness and clarity of financial report. Then, based on the existing theories and ideas about customized financial report, it designs the operation mechanism for financial report under XBRL circumstances. Finally, this article makes a summary and describes the prospects of financial report under XBRL circumstances.