XBRL技术分类标准扩展:研究综述被引量：5

Research Review on XBRL Taxonomy Extension

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摘要 XBRL正在全球范围内掀起一场财务报告的信息化革命。2010年我国通用分类标准和XBRL技术规范系列国家标准发布,目前通用分类标准的扩展工作正在积极地开展。从分类标准扩展的必要性、扩展的基本结构和扩展过程中可能遇到的理论问题及技术难点等方面对国内外的相关研究进行了梳理,并基于已有的研究提出了未来可能的研究趋势,以期为我国XBRL分类标准扩展的理论研究和实践活动提供借鉴与参考。 XBRL is raising an information revolution of financial reporting globally. The state released the national standards of general purpose CAS XBRL Taxonomy and XBRL Technology Specification Series in 2010. The extension of the tax- onomy is now in process. This paper reviews the research on the XBRL taxonomy extension covering the topics including the necessity, framework and merging theory issues and difficulties in adoption of taxonomy extension and presents the possible trend of the future research in order to provide reference for both academic research and practical adoption of taxonomy extension in China.

作者黄长胤张天西

机构地区上海交通大学安泰经济与管理学院

出处《科技管理研究》北大核心 2011年第22期176-179,共4页 Science and Technology Management Research

基金国家自然科学基金项目"基于XBRL网络财务报告实施绩效及改进方案研究"(70672075) 国家社会科学基金项目"面向资本市场网络财务信息审计的实验研究"(06BJY019)

关键词 XBRL技术分类标准扩展研究综述 XBRL taxonomy extension research review

分类号 F232 [经济管理—会计学]

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参考文献23

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