可扩展商业报告语言的体系结构与应用分析

Analysis on the Architecture and it's Application of Extensible Business Reporting Language

本文从可扩展商业报告语言XBRL的产生与概念谈起,介绍了XBRL规范、模式、分类标准、实例文档与工作原理。然后,分析了XBRL在网络财务信息披露、电子政务、电子商务、商业智能、智能代理、人机界面以及财务文献长期保存与传递方面的未来应用。最后,介绍了一个XBRL在电子政务信息资源建设中应用的实例。

From the definition of XBRL and the overview of the development of XBRL applications, this paper introduces the XBRL framework including XBRL Specifications, XBRL Schema, XBRL Taxonomy, Instance Documents and so on. Based on the introduction, the application of XBRL in Intemet financial reporting, E-Government, E- Commerce, Business Intelligence, Intelligent Agents, human/computer interface and financial literature long- term preserving is analyzed. The paper is ended with a discussion of a XBRL application case in E- govemment.