节点文献
上市公司风险披露的展望与分析
A Prospect and analysis of Chinese listed company’s risks disclosure
【摘要】 网络信息披露将取代纸质信息披露方式而成为将来的主流方法。本文在揭示我国现有风险信息披露方式存在问题的基础上,通过引入可扩展商业报告语言并对其加以完善,探讨应用XBRL进行风险信息披露的前景和方法。
【Abstract】 Internet information disclosure, instead of the information disclosure way on paper, is going to be main method in the future. Based on expatiating some problems of present risks disclosure method of Chinese listed companies,after introducing and perfecting the extensible business report language, the article explores both the prospects and methods of applying XBRL to improve Chinese listed companies’ risks disclosure.
- 【文献出处】 财会通讯(学术版) ,Communication of Finance and Accounting(Academy Version) , 编辑部邮箱 ,2006年04期
- 【分类号】F275
- 【被引频次】10
- 【下载频次】379