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有关XBRL的研究方兴未艾,维度(Dimension)就是其中的一个热点。早期的维度研究主要着重于维度的计算机实现,而近期的研究更着重于维度的应用领域与应用形式。特别的,由于在复合概念的表达中,元组具有固有的缺陷,其中最主要的就是可比性差,因此本文提出将维度作为元组的代替者,用以表达复合概念。维度作为一种“纯”语法手段代替元组实现复杂结构(无论是否有语义意义上的维度含义),能够提高元素访问的确定性,进而保持XBRL的可比性。
Dimension is one of the hot spots in the research on XBRL. Early dimension studies mainly focused on the computer implementation of dimensions, while recent studies focused more on the application fields and forms of dimensionality. In particular, because tuples have inherent flaws in the expression of composite concepts, the most important of these are poor comparability. Therefore, this paper proposes to use dimension as a substitute for tuples to express compound concepts. Dimension as a “pure” grammatical means to replace the tuples to achieve complex structure (whether or not there is a semantic meaning of the meaning of the dimension) can improve the certainty of element access and thus maintain the comparability of XBRL.