摘要
分析了XBRL的研究进展和应用背景,对XBRL的运行原理和功能特性从数据采集、信息供应链及使用平台等层面进行较为系统的描述。对"终端型"、"嵌入型"、"智能型"XBRL应用方案进行比较分析后,提出了其选择思路及应注意问题,并揭示了导入XBRL的联动效应。
After analyzing the research progress and application background of XBRL, this paper has had a comparatively systematic description of the operational principles and functional characteristics of XBRL from the aspects of data collection, financial information supply chain and employment platform, etc. And after a comparison and analysis of the terminal type, embedding type, and intelligent type of XBRL application schemes, this paper puts forward the directions of scheme selection and the problems of concern, and reveals the chain effect caused by XBRL importation.
出处
《山东财政学院学报》
2007年第4期40-44,共5页
Journal of Shandong Finance Institute
基金
教育部人文社会科学2006年度规划项目(06JA790114)
中南大学2006年度人文社会科学重点资助项目阶段性研究成果
关键词
XBRL
财务信息系统
财务报告
XBRL
financial information system
financial report
