XBRL分类标准理论研究

Research on XBRL Taxonomy

可扩展企业报告语言(XBRL)的出现和运用,使财务信息的获取、交换和利用更为迅捷,同时保证了网络财务报告的标准化。但是目前对于它的研究还处于摸索中,尤其是在分类标准的制定方面。文章通过对近几年来国内外关于XBRL分类标准研究的回顾,从标准的设计和评价体系两个方面进行评述,以更好地指导我国XBRL分类标准的制定。

The emergence and use of XBRL not only facilitates the access, exchange and use of financial information, but also guaratees standardizing of network financial reports. However, we are still in the exploration of research, particularly in the taxonomy setting. This paper has a brief overview on the research from the design and the evaluation of taxonomy at home and abroad in recent years, for the benefif of our XBRL taxonomy setting.