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企业集团的各分公司或子公司由于在地域上的分散性或经营上的多样性,最初大多实行独立的财务管理,造成了财务信息分散难于集成等问题。解决这些问题的方法是集团内部运用信息技术,将总公司及其分公司或子公司的财务信息集成管理。XBRL是一种基于XML的可扩展商业报告标准语言,其出现将大为改进传统财务信息传递的速度和效率,给财务信息的供给和需求方带来便利。本文提出了基于XBRL的集团财务信息集成的设计思想,并据此讨论了建立XBRL的信息元素及结构的思想与方法。
Due to geographical dispersion or diversification of business operations, branches or subsidiaries of enterprise groups initially implemented independent financial management and caused problems such as fragmentation of financial information and difficulties in integration. The solution to these problems is the use of information technology within the group to integrate the financial information of the head office and its branches or subsidiaries. XBRL is an XML-based extensible business reporting standard language whose appearance will greatly improve the speed and efficiency of traditional financial information delivery and facilitate the supply and demand of financial information. In this paper, the design idea of group financial information integration based on XBRL is put forward, and the thought and method of establishing information element and structure of XBRL are discussed accordingly.