基于云计算和XBRL的中小企业会计信息化建设探析

On Accounting Information Construction of SMEs Based on Cloud Computing and XBRL

中小企业的会计信息化建设是企业发展的关键,在当前信息技术快速发展的时代,基于云计算的会计信息化建设已成为很多中小企业的选择,中小企业引入XBRL技术能更好地发展其财务信息利用的技术优势。本文结合我国中小企业信息化建设中运用云计算服务和引入XBRL的情况展开论述,提出了将云计算服务和XBRL相结合的会计信息化建设模式。

The accounting information construction of small and medium-sized enterprises（ SMEs） is the key to enterprise development. In the current era of rapid development of information technology, accounting informationization based on cloud computing has become the choice of many SMEs. The introduction of XBRL technology for SMEs will develop its technology advantage of financial information utilization. Therefore,combining the use of cloud computing services with the situation of introduction of XBRL in SMEs,the paper puts forward the combination of cloud computing services and XBRL accounting information construction mode.