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XBRL作为会计信息化发展阶段的新产物,目前已成为全球财务信息处理的最新标准和技术。本文分析XBRL在我国应用过程中存在的若干问题,并尝试提出一些建设性的解决建议。
As a new product of accounting informatization development phase, XBRL has become the latest standard and technology of global financial information processing. This article analyzes some problems existing in the application process of XBRL in our country and tries to put forward some constructive suggestions.