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一、问题的提出XBRL是可扩展商业报告语言(eXtensible Business Re-porting Language)的简称,主要是通过建立XBRL分类标准和技术规范,方便企业运用名称统一标签表达信息,并实现信息的可靠传递、转换和共享。随着我国财政部在2010年发布《基于企业会计准则的可扩展商业报告语言(xBRL)通用分类标准(征求意见稿)》,初步确定了我国应用XBRL国家级分类标准。但由于我国进行XBRL研究和应用推广的时间较晚,精通XBRL技术的会计信息化人才相当匮乏,严重阻碍我国XBRL的应用推广工作,培养精通XBRL技术的会计信息化人才成为当前亟待解决的关键问题。
First, the issue raised XBRL is the abbreviation of eXtensible Business Re-porting Language, mainly through the establishment of XBRL taxonomies and technical specifications, to facilitate the use of corporate name tag unified expression of information, and to achieve the reliable delivery of information, Conversion and sharing. With the issuance of the General Taxonomy of Extensible Business Reporting Language (xBRL) based on the Accounting Standards for Business Enterprises (Draft for Comment) by the Ministry of Finance of our country in 2010, the national classification standard of XBRL has been initially determined. However, due to the late implementation of XBRL research and application in our country, the shortage of accounting information talents proficient in XBRL technology has seriously hindered the application and promotion of XBRL in our country and the training of accounting informatization talents proficient in XBRL technology has become the key issue to be solved urgently .