高校基于XBRL技术会计信息化人才培养的必要性

The Necessity of Accounting Informationization Talents' Training based on XBRL Technology in Universities and Colleges

由于XBRL技术的特性,自20世纪90年代以来,世界各国纷纷将XBRL技术应用到财务报告领域,实现了财务报告数据的标准化。2009年4月,我国财政部确立了以XBRL技术为先导的会计信息化目标,2010年10月,我国又发布了XBRL技术规范国家标准和基于会计准则的XBRL通用分类标准。但是在我国很少有高校将XBRL技术引入到会计信息化教学中,XBRL技术人才储备严重不足,这在一定程度上延滞了我国以XBRL技术为主导的会计信息化目标的实现。本文将对高校XBRL技术会计信息化人才培养必要性进行探讨。

Owing to the advantages of XBRL technology, it has been implemented in the field of accounting information reporting throughout the world since 1990s. In April,2009, China＇s Ministry of Finance established the goal of taking XBRL technology as the dominant to develop our accounting informatization. Based on XBRL technology and accounting standard, China＇s Ministry of Finance released XBRL Specification and XBRL Taxonomy in October 2010. However,few universities or colleges have systematically set up courses regarding XBRL technology so far. There are not enough XBRL professionals to meet the need of XBRL technology development. So the topic of this paper is to discuss the necessity of XBRL professionals training in the universities and colleges.