摘要
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.
出处
《金融教育研究》
2014年第5期56-60,共5页
Research of Finance and Education
关键词
XBRL
会计信息化
分类标准
财务报告
XBRL
accounting informatization, classification standard
financial report