CAJ | 학술논문

XBRL扩散在降低监管成本、加强投资者利益保护和推动会计准则国际趋同方面发挥着重要作用。由于起步较晚、基础研究滞后、分类标准体系不完善、应用软件开发和认知不足等原因导致XBRL技术在我国的采纳扩散受到了影响。汲取国外经验、不断完善分类标准、构建综合信息交换平台、开发我国自己的应用工具集对促进XBRL在我国的扩散具有积极促进作用。
XBRL확산재강저감관성본、가강투자자이익보호화추동회계준칙국제추동방면발휘착중요작용。유우기보교만、기출연구체후、분류표준체계불완선、응용연건개발화인지불족등원인도치XBRL기술재아국적채납확산수도료영향。급취국외경험、불단완선분류표준、구건종합신식교환평태、개발아국자기적응용공구집대촉진XBRL재아국적확산구유적겁촉진작용。
XBRL diffusion plays a major role in lowering the supervision cost, strengthening the protection of investors' interests, and promoting the update of China's accounting standards. Due to the delayed initiation, weak basic research, imperfect classification system, inadequate software development and understanding, the diffusion of XBRL has been widely adopted. By introducing foreign experiences, improving the classification standards, constructing information exchange platform, and developing the application tools fit China, the diffusion of XBRL will be greatly boosted.