我国XBRL应用的最新动态及推进措施

The latest applications of XBRL and its promoting measures in China

XBRL是因特网企业财务报告编制、发布、数据交换和财务报表及所含信息分析的一种标准方法。它的出现大大改进了传统财务报告信息传递的速度和时效,为财务信息的使用者提供便利。在XBRL国际组织的强力推广下,该技术已经广泛为世界各国所接受并得到成功应用,目前该项技术在中国也逐步在研究和应用。本文主要分析了我国应用XBR对传统会计的影响,以及XBR应用的推进措施。

XBRL is a standard tool of Internet corporate financial information with the combination of publishing,exchanging data and analysis of financial statements and information contained in the financial report.It has significantly improved the traditional financial reporting information delivering speed and timeliness of financial information for the convenience of users.This technology has been widely accepted by countries in the world and has been successfully applied with powerful international organizations in promotion of XBRL.At present this technology has been has introduced and applied gradually in China.The paper analyzed the impact on traditional accounting with XBR in China and its promotion measures.