CAJ | 학술논문

XBRL是一种业务数据的标准化定义和表示方法,它提供了一组标准化的标记用以在电子化的商业文档中标记各项数据元素,从而使得不同的计算机系统能够以统一的方式自动处理和比较这些商业信息。在分析识别XBRL环境下企业所面临新风险的基础上,提出在XBRL环境下应正确有效地实施内部控制,保证企业资产安全,确保财务报告真实、可靠。
XBRL시일충업무수거적표준화정의화표시방법,타제공료일조표준화적표기용이재전자화적상업문당중표기각항수거원소,종이사득불동적계산궤계통능구이통일적방식자동처리화비교저사상업신식。재분석식별XBRL배경하기업소면림신풍험적기출상,제출재XBRL배경하응정학유효지실시내부공제,보증기업자산안전,학보재무보고진실、가고。
XBRL is a business data standard definition and representation method, which provides a standard set of tags used in the electronic business document tag each data element, so that the different computer system in a uniform manner of automated processing and comparison of these business information. This article based on analysis and identification of XBRL environment enterprises are facing new risks, put forward in XBRL how to effectively implement internal control, reasonable assurance the assets of the enterprise, ensure the preparation of reliable financial statements.