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本文对近几年来国内关于XBRL分类标准的研究成果从分类标准的设计、参与主体、评价体系三个方面进行评述,以指导我国XBRL分类标准的制定。
In this paper, the domestic research results on XBRL taxonomy in recent years are reviewed from three aspects: the design of taxonomy, the participators and the evaluation system, so as to guide the formulation of XBRL taxonomy in China.