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XBRL(可扩展商业报告语言)是目前应用于财务报告编制、分析及披露的最新技术,具有明显的优势。本文拟在分析XBRL及基于XBRL的网络财务报告模式特点的基础上,阐述了我国在XBRL用于财务报告应用方面的问题并提出了改进措施。
XBRL (Extensible Business Reporting Language) is the latest technology currently used in the preparation, analysis and disclosure of financial reports and has obvious advantages. Based on the analysis of the characteristics of XBRL and XBRL-based network financial reporting mode, this paper expounds the problems that our country uses in XBRL for financial reporting and puts forward the improvement measures.