摘要
21世纪 ,网络财务报告将取代纸质财务报告而成为主要的报告模式。信息使用者能否轻易、及时存取所需的财务信息成了网络财务报告必须解决的技术问题。本文首先分析网络财务报告现有技术HTML的局限性 ,提出开发全球统一的可扩展企业报告语言 (XBRL)是解决这一技术问题的最好途径 ,进一步探讨了XBRL的优点及其运作。
In the 21 st century,Internet Financial Report(IFR) will replace the paper-based financial report and become the main report model.Whether the information users can access the financial information easily and immediately has become the technical issue which the IFR has to deal with.This paper firstly analyzes the Limitations of current technology HTML which is applied to IFR,puts forward that developing the global eXtensible Business Reporting Language(XBRL)is the best way to resolve this issue,and then discusses the advantages of XBRL and its application.
关键词
创新
XBRL
网络财务报告
超文本标记语言
可扩展标记语言
可扩展企业报告语言
Interent Financial Report(IFR)
Hypertext Markup Language(HTML)
eXtensible Markup Language(XML)
Extensible Financial Reporting Markup Language(XFRML)
eXtensible Business reporting Language(XBRL)
