CAJ | 학술논문

XBRL的推广和应用是我国会计信息化建设的重要里程碑。遵循XBRL系列国家标准,将企业财务报告各要素内容映射为企业会计准则通用分类标准或扩展分类标准的各元素,创建XBRL文档,可以真正实现数出一门、资源共享。鉴于XBRL的特定要求,实施单位应深入研究XBRL的特征与技术要求,为充分发挥XBRL的优越性创造必要的条件。各会计教育机构应顺应会计改革的需要,培养出适应XBRL发展的复合型会计信息化专业人才,加快对硬件资源进行升级改造步伐,确保XBRL的安全运行。
XBRL적추엄화응용시아국회계신식화건설적중요리정비。준순XBRL계렬국가표준,장기업재무보고각요소내용영사위기업회계준칙통용분류표준혹확전분류표준적각원소,창건XBRL문당,가이진정실현수출일문、자원공향。감우XBRL적특정요구,실시단위응심입연구XBRL적특정여기술요구,위충분발휘XBRL적우월성창조필요적조건。각회계교육궤구응순응회계개혁적수요,배양출괄응XBRL발전적복합형회계신식화전업인재,가쾌대경건자원진행승급개조보벌,학보XBRL적안전운행。
Promoting the application of XBRL（extensible business reporting language） is an important landmark in China＇s accounting information construction.According the national standard on XBRL,XBRL files can be create by mapping all the elements of accounting reports into general divisions on accounting standard or every element of expanded divisions,to reach the aim of building the same database and realizing real resource sharing.Regarding to the special demand of XBRL,the enterprises should study its features and technical directions,and create necessary conditions for its priorities.The accounting education should follow the need of accounting reform to train more professionals for using XBRL,guarantee safe operation of XBRL by upgrading and rebuilding their hardware resources.