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作为可扩展商业报告语言,XBRL的应用范围不仅包括对外财务报告,更应包括整个商业信息供应链上各种对内对外商业报告。如何将纷繁复杂的商业报告中隐晦的业务数据翻译为精确的、逻辑的、明晰的信息并进一步形成XBRL分类标准,已成为大数据环境下商业信息沟通和使用的关键。鉴于此,本文将介绍一种新的数据建模方法——DPM,以期为XBRL分类标准的开发提供新的思路。一、DPM产生的背景2004年6月,巴塞尔银行监管委员
As an extensible business reporting language, the scope of application of XBRL includes not only external financial reports but also various internal and external business reports on the entire commercial information supply chain. How to translate obscure business data in complex business reports into accurate, logical and clear information and further form the XBRL taxonomy has become the key to the communication and use of business information in big data environments. In view of this, this article will introduce a new data modeling method - DPM, in order to provide new ideas for the development of XBRL taxonomy. First, the background of the DPM June 2004, Basel Committee member