XBRL GL信息安全风险与防范机制研究

Study on Information Security Risk Caused by the XBRL GL and its Guarding Mechanism

XBRL GL分类标准是针对财务报告的来源数据及其结构进行规范,实现报表来源数据的便捷共享和再利用。由于XBRL GL是对企业经济交易和会计分类账层面的数据带上表达财务含义的标签,将增大企业信息泄露的风险和成本。本文重点分析了应用XBRLGL带来的新的信息安全风险,及其防范机制——会计数字版权管理语言(ADRML)。

XBRL GL is an application of XML at general ledger lever in accounting. XBRL GL taxonomy is a standard of accounting source statistics and their structure, which makes free-and-easy share and reuse of such data attainable. A XBRL-based software system can create and present financial reports different in form and content, meeting the requirement of providing accounting information according to separate generally accepted accounting principle (GAAP). XBRL GL has made more convenient the exploitation and application of accounting information resources. Despite the good, XBRL GL, concerning that it adds financially meaningful labels to each accounting ledger lever statistics concerned with economic transactions,will increase the risk and cost of the leak of business secret. This article is supposed to analyze the risk of information security caused by the use of XBRL GL and introduce a guarding mechanism——accounting digital rights management language(ADMRL).