CAJ | 학술논문

财务报告的改进离不开信息技术的发展，可扩展商业报告语言（XBRL）推动了财务报告在互联网时代的发展，而大数据时代的技术变革和思维变革将再次引领财务报告新的突破，在财务报告模式的重构、信息披露制度的改进、网络财务报告方面产生重要的影响。
재무보고적개진리불개신식기술적발전，가확전상업보고어언（XBRL）추동료재무보고재호련망시대적발전，이대수거시대적기술변혁화사유변혁장재차인령재무보고신적돌파，재재무보고모식적중구、신식피로제도적개진、망락재무보고방면산생중요적영향。
The development of financial reporting is inseparable from the improvement of information technology, Extensible Business Reporting Language (XBRL) promote the development of financial reporting in the internet age, big data era of technology transformation and the change of thinking will again lead the new breakthrough of the financial reporting, which have a significant impact on the financial reporting model reconstruction, and improve information disclosure system and internet financial reporting.