福建江夏学院学报
福建江夏學院學報
복건강하학원학보
FUJIAN JIANGXIA XUEYUAN XUEBAO
2014年
5期
1-10
,共10页
XBRL%网络财务报告%风险%复合治理%鉴证
XBRL%網絡財務報告%風險%複閤治理%鑒證
XBRL%망락재무보고%풍험%복합치리%감증
XBRL%internet financial reporting%risk%composite governance%assurance
当前，世界多个主要国家已先后进入XBRL网络财务报告的自愿或强制报送阶段。然而，XBRL复杂的技术属性，可能令其之推行面临特有风险问题。XBRL网络财务报告的风险包括：分类标准不完善风险、分类标准不适当风险、分类标准不当扩展风险、映射错误风险、数据标记不完整风险、控制失当风险和未经鉴证风险等。公司、监管机构、审计执业界和软件厂商应当协同参与，对上述风险进行复合治理，共同保证XBRL网络财务报告的质量，为XBRL在我国的顺利推行提供保障。
噹前，世界多箇主要國傢已先後進入XBRL網絡財務報告的自願或彊製報送階段。然而，XBRL複雜的技術屬性，可能令其之推行麵臨特有風險問題。XBRL網絡財務報告的風險包括：分類標準不完善風險、分類標準不適噹風險、分類標準不噹擴展風險、映射錯誤風險、數據標記不完整風險、控製失噹風險和未經鑒證風險等。公司、鑑管機構、審計執業界和軟件廠商應噹協同參與，對上述風險進行複閤治理，共同保證XBRL網絡財務報告的質量，為XBRL在我國的順利推行提供保障。
당전，세계다개주요국가이선후진입XBRL망락재무보고적자원혹강제보송계단。연이，XBRL복잡적기술속성，가능령기지추행면림특유풍험문제。XBRL망락재무보고적풍험포괄：분류표준불완선풍험、분류표준불괄당풍험、분류표준불당확전풍험、영사착오풍험、수거표기불완정풍험、공제실당풍험화미경감증풍험등。공사、감관궤구、심계집업계화연건엄상응당협동삼여，대상술풍험진행복합치리，공동보증XBRL망락재무보고적질량，위XBRL재아국적순리추행제공보장。
Currently,a number of main countries in the world have entered into the voluntary or compulsory phase of XBRL Internet Financial Reporting one after another.However,the complicated technique attribute of XBRL may cause the implementation of XBRL Internet Financial Reporting facing particular risk problems.The risks of XBRL internet financial reporting include the inadequacy taxonomy risk,the inappropriate taxonomy risk,the improper taxonomy extension risk,mapping error risk,incomplete data tagging risk,improper control risk and assurance absence risk,etc. Corporation,audit profession,regulator and software firm should participate in jointly,co-govern the above risks,guarantee the quality of XBRL internet financial reporting,to provide safeguard for the smooth implementation of XBRL in our country.
