CAJ | 학술논문

21世纪，信息技术的发展给会计环境带来了巨大的冲击，使得传统的纸质财务报告已经不再能很好地满足信息使用者的要求。可扩展商业报告语言改变了传统的财务报告模式，实现了会计信息国际化和财务报告全球化。本文概述了XBRL的基本概念及其应用优势，并系统指出了其存在的一些问题由此提出一系列解决方案。
21세기，신식기술적발전급회계배경대래료거대적충격，사득전통적지질재무보고이경불재능흔호지만족신식사용자적요구。가확전상업보고어언개변료전통적재무보고모식，실현료회계신식국제화화재무보고전구화。본문개술료XBRL적기본개념급기응용우세，병계통지출료기존재적일사문제유차제출일계렬해결방안。
In the 21st century, the development of information technology has brought great impact to the accounting environment, making the traditional paper-based financial reporting no longer well positioned to meet the requirements of users. XBRL has changed the traditional financial reporting model, accounting internationalization and globalization of the financial report. This article outlines the basic concepts and their application advantages of XBRL, points out some problems and proposes a series of solutions.