The Application of XBRL in the Financial Reporting System Based on Value Chain Accounting

摘要：

In order to solve the problems of the financial reporting system based on value chain accounting, we introduces the eXtensible Business Reporting Language(XBRL) , the XBRL technology which is based on XML, mainly used in the standardization of business information processing, value chain-accounting research on the enterprise value information and its deep-rooted relations behind. As the ultimate outcome of the value chain accounting, accounting information meets various needs of different users, providing most valuable information for investment and decision-making, XBRL standardization of information processing and integration can be very good to meet these needs. Therefore, it is necessary to integrate XBRL technology into value chain accounting.

关键词： XBRL value chain accounting financial reporting system

作者: Guangqiang Han

作者单位: College of Management, Bo Hai University, Jin Zhou, 121000, China

会议类型: 国际会议

会议名称: The 24th Chinese Control and Decision Conference (第24届中国控制与决策学术年会 2012 CCDC)

会议地点: 太原

会议语种:英文

页码: 533-535

在线出版日期: 2012-05-23（万方平台首次上网日期，不代表论文的发表时间）