XBRL财务报告应用现状分析及对策研究

【作者】 郑霞云； 潘琰；

【机构】 福州大学管理学院；

【摘要】 XBRL是XML(extensible markup language)技术在商业报告中的应用。在此之前,XML技术已成功应用于产品目录、数据图书馆和电子数据交换(EDI)等多个领域。经过十余年的发展,XBRL财务报告已在全球近40个国家得到应用,在提高财务报告编制与报送效率、加强公司内部管理等方面取得了显著成效。然而当前各市场主体对XBRL财务报告仍缺乏了解,普遍存在对XBRL技术的认知度低、企业实施XBRL财务报告的动力不足、投资者反应冷淡等问题。本文首先对企业、会计师事务所、资本市场投资者的应用需求进行分析,接着阐述XBRL财务报告如何满足这些市场主体需求、发挥价值优势,在此基础上,结合实施现状提出XBRL财务报告实施工作的对策建议,最后对XBRL今后的研究方向进行展望。更多还原

【Abstract】 XBRL is the implementation of XML in the field of business report.Before that,XML has been applied in product catalog,digital library and electronic data interchange successfully.During the last ten years,XBRL financial report has extended to nearly 40 countries and made a lot of prominent achievements in improving the efficiency in preparing and submitting report.However,there still exist some problems such as lacking of cognition and motivation.We firstly analysis the needs of main market participants,then introduces how XBRL meets these demands.On this basis,the paper advanced suggestions on XBRL financial report implementation.At last,we propose the future prospects of XBRL in other business fields.更多还原