摘要
文章针对电子政务中因政务监管报告信息格式不同、信息内涵不同导致的信息孤岛问题,研究了目前在国内外报告领域兴起的XBRL语言以及国内外政府中XBRL应用的情况,指出XBRL在电子政务领域的应用能促进电子政务的信息互通,并提出XBRL在电子政务领域三个级别的应用模式,论述了XBRL技术在电子政务领域的优势和影响,指出影响XBRL应用推广的因素并提出实施建议。
This paper focuses on the Information Silos Problem in e-government caused by different information format and information content in regulatory reports. Through studies on XBRL and XBRL applications in e-government area at home and abroad,this paper indicates that XBRL applications in e-government area could improve the information intertlow in the e-government field,and puts forward three application models. It also discusses the advantages and influences of XBRL on the e-government field, points out the factors which affect the promotion of XBRL in e-government fields, and brings forward some implementing suggestions.
出处
《山西档案》
北大核心
2011年第2期16-20,共5页
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