摘要以XML为基础的XBRL（eXtensible Business Reporting Language．可扩展商业报告语言）自1998年诞生以来迅速在财务报告领域得到了广泛应用，世界各国政府及国际组织注意到其在数据交换上的优点，积极推广应用于证券市场、银行监管等多个领域。近年来，XBRL应用逐渐扩展到纳税申报领域。目前应用较为广泛的主要是英国、荷兰和澳大利亚等国家，这些国家的应用都有一个特点：两个或多个部门的联合应用。
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