| 可扩展商业报告语言应用研究 |
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| 引用本文： | 万淑玲. 可扩展商业报告语言应用研究[J]. 科技情报开发与经济, 2005, 15(15): 150-152 |
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| 作者姓名： | 万淑玲 |
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| 作者单位： | 山西省财政税务专科学校,山西,太原,030024 |
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| 摘 要： | 可扩展商业报告语言（XBRL）是一种用于商业报告的网络语言．它以XML语言为基础定义统一的数据格式标准，是科技和报告术语的结合体，也是目前应用于财务信息处理的最新技术。简要介绍了XBRL在我国的应用现状及其应用对会计、审计产生的影响。
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| 关 键 词： | 可扩展商业报告语言 应用研究 信息披露 会计 审计 |
| 文章编号： | 1005-6033（2005）15-0150-03 |
| 收稿时间： | 2005-04-25 |
| 修稿时间： | 2005-04-25 |
Research on the Application of the eXtensible Business Reporting Language (XBRL) |
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| WAN Shu-ling. Research on the Application of the eXtensible Business Reporting Language (XBRL)[J]. Sci-Tech Information Development & Economy, 2005, 15(15): 150-152 |
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| Authors: | WAN Shu-ling |
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| Affiliation: | WAN Shu-ling |
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| Abstract: | The XBRL, which is a kind of network language that is used for business report, defines the unified data format standard on the basis of XML and is an combination of the sci-tech and the reporting items, and is still the latest technique applied in the financial information processing. This paper briefly introduces the current application of the XBRL in our country and the influence of its application on the accounting and auditing. |
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| Keywords: | XBRL applied research information discovery accounting auditing |
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