The Researches on the Application of XBRL in Accounting and Problems in China
The quick development of information technology brings great impact on financial reporting. Traditional financial reporting style could not satisfy the increasing demand for information any more, so XBRL (extensible Business Reporting Language) appeared in order to improve the internet financial reporting. In this paper, the author summarized XBRLs main features of cost savings, great efficiency, and high performance in analyzing and searching; then some defects in the technical platform, taxonomy unification, security and other aspects are analyzed. Finally, some countermeasures are put forward in order to smooth the way of XBRL developing in China since it is significant for the quality of financial reporting and whole capital market in China.
XBRL Financial information Information quality Countermeasures
WEI Xiao JIAO Wenhui
Faculty of Management, Beijing Institute of Petrochemical Technology, P.R.China, 102600
国际会议
石家庄
英文
34-38
2011-10-15（万方平台首次上网日期，不代表论文的发表时间）