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随着我国网络化和信息化技术的日新月异,企业会计信息的网络发布和披露成为可能和必要。可拓展商业报告语言(以下简称“XBRL”)正是一种将企业会计信息转化为计算机语言并通过网络用于对外发布的工具。现通过对XBRL理论和相关实践进行陈述的基础上,进一步明确了XBRL对于企业会计化建设的重要性,并就我国如何建设基于XBRL的企业会计信息化提供了建议。
With the rapid development of network and information technology in our country, it is possible and necessary to publish and disclose the information of enterprise accounting information. Extensible Business Reporting Language (“XBRL”) is a tool that translates business accounting information into computer languages and distributes it over the Internet. Based on the presentation of XBRL theory and related practice, the paper further clarifies the importance of XBRL for the construction of enterprise accounting and provides suggestions on how to build XBRL-based enterprise accounting informationization.