我国资本市场XBRL数据应用框架研究

Exploration on the Application of XBRL Data in China’s Capital Market

我国资本市场XBRL应用已经从分类标准制定阶段转入系统建设阶段。如何加强以XBRL技术为基础的资本市场数据管理、挖掘和应用,为资本市场各应用主体提供高效、便捷的信息服务成为急需解决的问题。本文通过对美国、新加坡等国家XBRL数据应用的分析,剖析我国资本市场XBRL数据应用的主体、范围、方式及存在的问题,希望对XBRL数据在我国资本市场的应用提出更为合理、可行的设想。

The application of XBRL for China’s capital market has been transformed from classification of taxonomy into the construction phase. That how to strengthen the data management, mining and applications based on XBRL technology for providing efficient and convenient information service for the capital market is becoming a urgent task to be solved. Through the analysis of XBRL data applications in the USA , Singapore, this paper explores the main subjects, scope, style and problems of XBRL data applications, and put forward feasible and reasonable recommendations to promote further development of XBRL data application in China.