XBRL在地勘行业中的应用研究

Application of XBRL in Geological Prospecting Industry

XBRL是一种专门用来编制财务报告的标准化语言。地勘行业的财务报告内容不够完善,缺乏时效性,实施XBRL是地勘行业提升财务报表质量的内在需求。XBRL环境下地勘行业财务报告模式的构建,应遵循会计数据标准统一、以事项会计理论为基础以及建立及时、准确的查询和分析系统等原则,并建立多层次数据库、供需双方的信息反馈途径以及可定义的操作界面。针对地勘行业应用XBRL的局限性,其推进策略是:加快地勘行业会计制度的改革;尽快制定和完善XBRL分类标准;推进XBRL应用并加强XBRL知识传播。

Extensible Business Reporting Language（XBRL） is a standard language to compile financial reports.The financial report on geological prospecting industry is not perfect due to lack of timeliness.XBRL is an internal need for geological prospecting industry to improve the quality of financial reports.The construction of financial report model in XBRL should be based on united accounting data standard,event accounting theory,and timely and accurate polling and analysis system,formulate multi-level database,information feedback ways for suppliers and demanders,and definable operation interface.The strategies to overcome the limitation of XBRL in geological prospecting industry are to quicken the reform of its accounting system,make and improve classification standard on XBRL,and promote application and publicity of XBRL.