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笔者通过分析XBRL产生的背景、在我国的应用进程及其对财务会计信息披露模式的作用,对我国应用XBRL提出了建议。
By analyzing the background of XBRL, the application process in our country and its role in the mode of financial accounting information disclosure, the author puts forward some suggestions for the application of XBRL in our country.