数字技术优化与会计“双碳”目标的实现——基于JSON重构XBRL标准的视角

Digital Technology Optimization and the Implementation of Accounting"Double Carbon"Target:Evidence from Reconstructing XBRL Standards with JSON

现行XBRL标准使用XML技术规范标记会计信息,并通过纯文本保存已标记的会计信息,为会计信息的跨平台交换提供了一种技术方案,实现了“互联网+”会计,为会计大数据的构建打下了良好的技术基础。然而,由于XML技术规范形成的XBRL文件格式结构复杂,导致XBRL实例文档的存储、传输和解析的能源消耗较高,给人工智能时代的会计发展带来了较大的交易成本。与之相比,新兴的轻量级数据格式JSON更加低碳。据此,本文探讨基于JSON重构XBRL的底层技术框架的必要性和可行性,重构后的XBRL不但有利于实现会计行业从“互联网+”会计、“大数据+”会计到“人工智能+”会计的无缝衔接,降低计算机资源的消耗;而且有利于提供更高质量的会计信息,借此更好地支撑XBRL和会计行业的智能化发展。本文的研究表明,通过优化数字化技术能够实现会计领域的“双碳”目标。

The XBRL,marking accounting information by XML technology and preserving it through plain text,has greatly promoted the reform of accounting informatization.It provides a technological solution for the cross-platform exchange of accounting information,and realizes the"internet+"accounting.However,due to the complex structure of XBRL file format based on XML technical specification,the energy consumption of XBRL instance document storage,transmission and analysis is extremely high,which brings a large transaction cost to the accounting development in the era of artificial intelligence.In contrast,the emerging lightweight data format,JSON,is easier for human to read and write,and for computer to parse and generate.Accordingly,this paper discusses the necessity and feasibility of reconstructing the underlying technical framework of XBRL with JSON.This paper holds that the reconstructed XBRL is conducive to the seamless transition of"internet+"accounting to"big data+"accounting and"Al+"accounting.It also helps to improve the quality of the accounting information,which can better support the intelligent development of XBRL and accounting industry.Furthermore,this paper shows that the"double carbon"goal in the field of accounting can be realized by optimizing digital technology.