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XBRL(可扩展商业报告语言)是一种基于互联网来生成和传输商业报告的语言标准,有四个主要组成部分,分别是技术规范、分类标准、实例文档和样式表。XBRL相比传统的财务报表具有许多优良的特性,如兼容性、高效性、强大的搜索能力、格式输出的多样性、会计信息更加可靠及数据可向下挖掘等。我国对XBRL的实现给予了高度的重视,并有了初步的进展,但在实际应用中还存在着很多的不足,本文分析了目前在XBRL的应用中普遍存在的一些问题,并以安钢为例,对比分析了XBRL财务报表和PDF财务报表之间存在的差异,最终针对提出的问题给出了几点建议。
XBRL (Extensible Business Reporting Language) is a language standard for generating and transmitting business reports over the Internet. It has four main components: technical specifications, taxonomies, instance documents, and style sheets. Compared with the traditional financial statements, XBRL has many excellent features such as compatibility, high efficiency, strong search capability, variety of format output, more reliable accounting information and data mining. Our country attaches great importance to the implementation of XBRL, and has made preliminary progress, but there are still many shortcomings in the practical application. This article analyzes some problems that are currently ubiquitous in the application of XBRL, For example, the differences between XBRL financial statements and PDF financial statements are compared and analyzed. Finally, some suggestions are put forward according to the proposed problems.