XBRL视角下环境会计信息披露平台的框架设计与构建

Design and construction of environmental accounting information disclosure platform from XBRL perspective

文章探讨、分析环境会计信息披露平台的作用,阐明建立平台的必要性,并以XBRL视角为建立环境会计信息披露平台提供了框架理论基础,在此基础上提出了运作平台的相关建议,希望通过新技术助力国家环保事业与经济实力的共同发展。

By analyzing the role of environmental accounting information disclosure platform,this paper expounds the necessity of establishing the platform,and provides a framework theoretical basis for the establishment of environmental accounting information disclosure platform from the perspective of XBRL.On this basis,it puts forward the relevant suggestions of operating platform,hoping to help the common development of national environmental protection cause and economic strength through new technology.