XBRL在试点中央企业实施状况的分析

An Analysis of the Implementation of XBRL in the Pilot Central Enterprises

在信息化浪潮和资本市场日益国际化的背景下,传统信息披露模式因存在公司治理结构缺陷、信息披露监管不严等原因而需要改善。XBRL作为提升财务信息披露模式的技术工具在学术和实务领域被逐步关注,自从XBRL稳定的版本2.1版出现后以其标准化、便利化、及时化的特点在世界范围内迅速铺开,许多国家和地区都在大力的推广XBRL。我国自2002年引入这项技术并经过多年的磨合逐渐找到了XBRL与我国经济发展的契合点,近年来我国出台了一系列的标准及符合性测试的要求,为XBRL在我国企业的快速发展提供了制度性保障。

Under the Information tide and the gradual internationalization of capital market,due to the defects of corporate governance structure,the loose supervision of information disclosure etc,traditional information disclosure mode should be improved. XBRL,as the technological tool to improve financial information disclosure mode,is drawing more and more attention from academic and practical fields. Since the issuing of 2. 1 edition of XBRL,due to its features of being standardized,convenient,and promptness,it is spreading all over the world rapidly. Many countries and areas is spreading XBRL. Since the introduction of this technology in 2002,through many years＇ refining,we have found out the joint point between XBRL and Chinese economic development. In recent years,we have issued a series of standard and requirements so as to provide systematic guarantee for the rapid development of Chinese enterprises.