摘要
随着信息技术环境的不断发展,特别是网络技术的迅猛发展,经济发展模式也随之发生重大变化,企业披露领域正在进行着一场新的变革—财务报告的创新。由单一纸张为媒介的会计披露形式已发展到纸张与网络并存的新方式,给企业财务报告的呈报方式也带来了新的挑战和发展机遇,以实时呈报替代定期披露,以个性化会计信息呈报替代通用型会计信息呈报,以复合(含财务和非财务)型数据呈报替代财务数据呈报。文章首先分析了技术环境下XBRL的理论、XBRL发展的成因,及其对财务报告呈报方式带来的影响,并介绍了XBRL的技术原理是如何将实现财务数据标准化的。
With the continuous development of information technology environment, the mode of economic development has also undergone significant changes： the innovation of financial. That from a single paper as the medium of accounting disclosure form new way has been developed to the paper coexists with network has brought new challenges and opportunities for development of presentation way of financial report. That is real-time reporting substitutes for regular disclosure, personalize the accounting information reporting substitutes for universal accounting information reporting, the composite （including financial and non-financial data reporting） substitutes for financial reporting data.This paper analyzes the theory and causes of the development of XBRL under the environment of technology, and impact on financial reporting and reporting mode, then introduces how the principle of XBRL technology to realize the standardization of financial data.
作者
陈书龙
Chen Shulong(Asset Management Company of Nanjing Vocational Institute of Transport Technology, Nanjing 211188, China)
出处
《无线互联科技》
2017年第13期131-132,共2页
Wireless Internet Technology
关键词
网络财务报告
XBRL模式
影响及发展
Internet financial report
XBRL mode
influence and development
