会计信息披露视角下XBRL对会计信息质量的改善

The Improvement of Accounting Information Quality of XBRL from the Perspective of Accounting Information Disclosure

XBRL在全世界范围内得到了广泛应用和发展,它为会计信息使用者带来极大便利的同时,也相应的对会计信息质量提出了更高的要求。传统的财务报告模式在满足可靠性、可比性等会计质量要求时存在一定的缺陷和不足,已不能满足新时代会计信息使用者的要求。而XBRL作为新一代网络财务报告语言,能够克服传统的不足,进而提高会计信息质量。因此无论是在理论还是实际运用的推广过程中,XBRL都将会成为会计信息发展的必然趋势。本文先引入XBRL的概念,再结合会计信息质量特征及其体系,详细的阐述了XBRL财务报告披露模式对会计信息质量的可靠性、相关性、可比性和及时性等质量要求的影响和改善。

XBRL has been widely used and developed in the world. It brings great convenience to the users of accounting information, and also has higher requirements for the quality of accounting information. The traditional way of financial reports has some defects and shortcomings in the quality of the accounting, such as the reliability, comparability, and so on. It cannot meet the requirements of the new era of accounting information users. As a new generation of network financial report language, XBRL can overcome the traditional shortcomings, and then improve the quality of accounting information. Therefore, the development of XBRL is an inevitable trend in the development of accounting information disclosure in both theory and practice. This paper first introduces the concept of XBRL, and then combined with the quality of accounting information quality characteristics and its system. The paper expounds the quality requirements and improvements of XBRL financial report, focusing on the quality of accounting information, correlation, comparability, reliability and timeliness.