浅析我国会计信息化进程中XBRL应用问题

A Brief Analysis of XBRL Application Problems in the Process of Accounting Information in China

随着现代网络和信息技术的发展,中国提出了国家信息化发展战略,其中会计信息化也是整个国家信息化战略的重要组成部分。可扩展商业报告语言(eXtensible Business Reporting Language,简称XBRL)自1998年诞生至今,在全球范围内的会计信息化领域引起了一场革命。为了推动我国的会计信息化建设,就必须分析我国XBRL应用过程存在的问题,进而探讨相应的对策,以保证其在会计信息化工作中的应用优势。

With the development of networks and information technology,China put forward the national infor-matization development strategy,and accounting informatization is an important part of it. Since 1998,XBRL has made a revolution in the field of accounting informatization in worldwide. In order to promote accounting informatiza-tion in China,we must analyze the prodlems in the process of XBRL application and discuss countermeasures to en-sure its advantages.