CAJ | 학술논문

XBRL 在全球的广泛应用和发展推动了我国会计信息化领域的变革。海西各试点实施企业利用 XBRL技术编制财务报告虽为会计信息使用者提供了便利，但由于其发展时间短暂，在理论和实践中都存在不足之处：缺少先进的理论支撑、XBRL 分类标准不完善、XBRL相关技术及人才的欠缺等。因此，文章通过研究 XBRL 在海西企业的应用状况，分析其应用过程中存在的问题及对策，进而探讨加强海西企业会计信息化建设的必要性。
XBRL 재전구적엄범응용화발전추동료아국회계신식화영역적변혁。해서각시점실시기업이용 XBRL기술편제재무보고수위회계신식사용자제공료편리，단유우기발전시간단잠，재이론화실천중도존재불족지처：결소선진적이론지탱、XBRL 분류표준불완선、XBRL상관기술급인재적흠결등。인차，문장통과연구 XBRL 재해서기업적응용상황，분석기응용과정중존재적문제급대책，진이탐토가강해서기업회계신식화건설적필요성。
The wide application and development of XBRL in the world has promoted the reform of accounting information in China. The implementation of the XBRL technology in the financial report has convenience for its users. But, there are some shortcomings in the theory and practice because of its short practice time, such as the lack of advanced theoretical support, XBRL classification standards is not perfect, the lack of XBRL related technology and professionals, etc. Therefore, this paper studies the application of XBRL in the enterprises in West Coast Economic Zone, analyzes the existing problems, and puts forward the corresponding suggestions for the application of the problems, and then discusses the necessity of consummating the construction of accounting information in the enterprises in West Coast Economic Zone.