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论文以青海省上市公司为样本,以青海省上市公司的年度财务报告为数据来源,在国内外关于XBRL的研究基础之上,探究XBRL在青海省上市公司应用中存在的问题,并分别从公司外部和公司内部分析问题产生的原因,并据此提出相应的对策与建议。以求促进青海省上市公司正确认识应用XBRL的优势,提高应用XBRL的积极性,推进XBRL在青海省上市公司中应用的深度与广度。
Based on the domestic and foreign research on XBRL, this paper explores the problems existing in the application of XBRL in the listed companies in Qinghai Province, and separately from the company External and internal analysis of the reasons for the problem, and accordingly put forward corresponding countermeasures and suggestions. In order to promote the listed companies in Qinghai Province to correctly understand the advantages of XBRL application, improve the application of XBRL initiative and promote the depth and breadth of XBRL application in listed companies in Qinghai Province.