XBRL——监管的革命

XBRL——Regulatory Revolution

随着中国资本市场的不断发展与完善,财务信息披露电子化在市场监管中的地位日益显著。基于XML的可扩展商业报告语言已逐步成为世界通用语言,并在各国财务报送系统中掀起了一场监管的革命。本文通过对美国、中国以及其他国家XBRL运用情况的探讨,总结了目前中国存在的问题,并就进一步推动XBRL技术在中国的发展提出了可行性建议。

Along with the continuous improvement and perfection of Chinese capital market, financial information disclosure has become more and more important in market regulation. Based on XML （Extensible Markup Language）, XBRL （Extensible Business Reporting Language） is gradually becoming a world common language, and might lead to a regulatory revolution in many countries＇ information disclosure systems. Through the analysis of XBRL applications in the USA, China and some other countries around the world, this paper explores the existing problems in the current Chinese financial information disclosure system, and put forward feasible recommendations to promote further development of XBRL in China.