会计国际协调中的财务报告披露电子模式

The Theoretical Framework of Financial Report Electronic Disclosure in Accounting Internationalization

会计标准的国际协调，已成为各个国家不能回避的现实。可扩展商业报告语言（Extensible business reporting system，XBRL）是简化财务报告、业绩报告、会计记录以及其它财务信息于不同系统之间交换数据的一种电子格式。XBRL为免费的、开放性资源，用以降低公司财务信息披露成本，井可使全球金融市场的投资者、相关机构以及其他参与者更方便地查询和管理财务信息。本文阐述了XBRL国际组织的商业报告分类法框架，分析了XBRL在中国证券业的初步尝试，提出建立符合中国会计准则和会计制度的财务信息分类法的若干建议。

XBRL is a freely available electronic language that is being used to format financial reports for transport across the Intemet and viewing on browser-equipped computers. Preparers and users of financial information can exchange XBRL across all software and technologies to provide greater efficiencies in the global capital markets. Thus, it is revolutionizing the way financial information is shared, used, and analyzed. This paper explains the taxonomy under the framework of XBRL international, analyzes the initial use in China stock exchange market and gives some suggestion of the further development.