摘要
XBRL技术的运用是近年来会计信息化方面的最大突破,对财务报告模式和质量均产生了深远的影响。各国学术界和实务界都倡导XBRL的运用,以统一披露口径,加强对企业的监管力度,提高企业的会计信息透明度。本文分析XBRL对会计信息质量的改善,我国的应用现状及可能存在的风险,并提出了推进优化利用XBRL的建议。
In recent years the use of XBRL is the biggest breakthrough of the accounting information,which imposes great influence on reporting mode and quality.Both academics and practitioners advocate the use of XBRL in order to standardize the disclosure caliber to strengthen the supervision on enterprises and improve the transparency of accounting information.This paper analyzes the quality improvement of accounting information due to the application of XBRL,the application of our present situation and possible risks,and puts forward proposals to promote optimal use of XBRL.
出处
《科技管理研究》
北大核心
2011年第11期188-190,共3页
Science and Technology Management Research
基金
山西省社科规划办课题"科技型中小企业投融资问题研究"(晋规办字[2009]4号)的阶段性研究成果
关键词
XBRL可扩展商业语言
风险
会计信息质量
XBRL extensible language of business
risk
accounting information quality
