CAJ | 학술논문

顺应企业国际化的发展，XBRL（eXtensible Business Reporting Language，可扩展性商业报告语言）已被广泛推广应用。XBRL网络财务报告的披露能否提高企业透明度，增加信息使用者对财务信息的利用效率还有待探讨。文章以沪市上市公司2010年年报中实施XBRL网络财务报告的企业为例，分析企业国际化程度对XBRL网络财务报告的影响，提出企业国际化与XBRL网络财务报告的使用情况显著正相关，并对这一结论的政策含义进行了论述。
순응기업국제화적발전，XBRL（eXtensible Business Reporting Language，가확전성상업보고어언）이피엄범추엄응용。XBRL망락재무보고적피로능부제고기업투명도，증가신식사용자대재무신식적이용효솔환유대탐토。문장이호시상시공사2010년년보중실시XBRL망락재무보고적기업위례，분석기업국제화정도대XBRL망락재무보고적영향，제출기업국제화여XBRL망락재무보고적사용정황현저정상관，병대저일결론적정책함의진행료논술。
Complying with the enterprise internationalization, XBRL network financial reports has already been widely application. It is really worth to discuss that whether XBRL network financial reports can improve the transparency of the company, or increase the utilization efficiency of financial information by information users. Taking the listed companies in Shanghai stock exchange which have implemented the XBRL network financial reports in 2010 as a case, the paper analyzes the influences of the enterprises＇ internationalization degree on the XBRL network financial report, and puts forward there is significant positive correlation between enterprises＇ internationalization and the usage of XBRL network financial report. Moreover, the policy implications of the conclusion are described in the end