摘要
XBRL是一种基于互联网的商业报告语言,它使企业财务数据使用者能更为高效准确地获取相关信息,使企业财务报告更为规范化和透明化。目前,XBRL在我国的应用中存在诸多问题。只有有效解决这些问题,才能推动其快速扩展,发挥其最大效用,促进我国财务报告信息的国际化。
XBRL is a business language of reporting which based on the Internet, which allows users of financial data to obtain more efficiently and accurately relevant information, making financial reporting more standardized and transparent. XBRL exist many imperfections in the course of applications. It only solve effectively imperfections in the course of applications of XBRL, which can promote it rapid development, to maximize it effectiveness and promote the internationalization of our financial reporting information.
出处
《韶关学院学报》
2016年第1期78-82,共5页
Journal of Shaoguan University
