| XBRL财务报表应用现状及分类标准体系研究 |
| |
| 引用本文： | 毛元青,刘艳杰,毛宇. XBRL财务报表应用现状及分类标准体系研究[J]. 石油库与加油站, 2011, 20(5): 36-39 |
| |
| 作者姓名： | 毛元青 刘艳杰 毛宇 |
| |
| 作者单位： | 哈尔滨商业大学会计学院,黑龙江哈尔滨,150028 |
| |
| 基金项目： | 黑龙江省自然科学基金项目＂黑龙江省中小企业基于XBRL财务报表应用研究＂ |
| |
| 摘 要： | 介绍了XBRL(可扩展商务报告语言)自20世纪90年代末诞生以来在国内外应用的现状和XBRL分类标准体系。XBRL为网络财务报告的国际趋同奠定了技术基础,可以预言,XBRL将最终成为全球统一的财务报告语言。
|
| 关 键 词： | 可扩展商业报告语言 财务报表 分类标准 |
Application Status of XBRL Financial Statements and Study on Classification Standard System |
| |
| Mao Yuanqing Liu Yanjie Mao Yu. Application Status of XBRL Financial Statements and Study on Classification Standard System[J]. Oil Depot And Gas Station, 2011, 20(5): 36-39 |
| |
| Authors: | Mao Yuanqing Liu Yanjie Mao Yu |
| |
| Affiliation: | Mao Yuanqing Liu Yanjie Mao Yu |
| |
| Abstract: | The application status at home and abroad of XBRL （Extensible Business Reporting Language） from its birth in1990s, and the XBRL classification standard system are introduced. XBRL provided the technical base for international convergence of network financial reporting. It is predicted that XBRL will ultimately be the unified financial reporting language in the world. |
| |
| Keywords: | Extensible Business Reporting Language financial reporting classification standard. |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
