海西企业会计信息化建设存在的问题及对策——基于XBRL的推广

The problems and measurements of the construction of accounting information for the enterprises in West Coast Economic Zone ——Based on the promotion of XBRL

XBRL在全球的广泛应用和发展推动了我国会计信息化领域的变革。海西各试点实施企业利用XBRL技术编制财务报告虽为会计信息使用者提供了便利,但由于其发展时间短暂,在理论和实践中都存在不足之处:缺少先进的理论支撑、XBRL分类标准不完善、XBRL相关技术及人才的欠缺等。因此,文章通过研究XBRL在海西企业的应用状况,分析其应用过程中存在的问题及对策,进而探讨加强海西企业会计信息化建设的必要性。

The wide application and development of XBRL in the world has promoted the reform of accounting information in China. The implementation of the XBRL technology in the financial report has convenience for its users. But, there are some shortcomings in the theory and practice because of its short practice time, such as the lack of advanced theoretical support, XBRL classification standards is not perfect, the lack of XBRL related technology and professionals, etc. Therefore, this paper studies the application of XBRL in the enterprises in West Coast Economic Zone, analyzes the existing problems, and puts forward the corresponding suggestions for the application of the problems, and then discusses the necessity of consummating the construction of accounting information in the enterprises in West Coast Economic Zone.