【摘要】 分析了XBRL的研究进展和应用背景,对XBRL的运行原理和功能特性从数据采集、信息供应链及使用平台等层面进行较为系统的描述。对"终端型"、"嵌入型"、"智能型"XBRL应用方案进行比较分析后,提出了其选择思路及应注意问题,并揭示了导入XBRL的联动效应。更多还原

【Abstract】 After analyzing the research progress and application background of XBRL,this paper has had a comparatively systematic description of the operational principles and functional characteristics of XBRL from the aspects of data collection,financial information supply chain and employment platform,etc.And after a comparison and analysis of the terminal type,embedding type,and intelligent type of XBRL application schemes,this paper puts forward the directions of scheme selection and the problems of concern,and reveals the chain effect caused by XBRL importation.更多还原