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在XBRL技术诞生之前,电子版财务报告大多采用PDF、DOC、HTML等非结构化或半结构化的格式进行信息披露,信息使用者在使用前必须将不同格式转换为相同格式,才能分析其所需要的信息,这无疑增加了使用成本,同时也可能会造成不必要的错误。也就是说,传统电子版财务报告的格式不利于数据交换、集成和使用。XBRL技术正是着眼于这些问题而提出的,解决问题的核心思路就是对财务报告的数据项打上尽量规范化的标签。由此可见,对财务报告的使用需求是XBRL技术的源动力。
Before the birth of XBRL technology, electronic version of financial reports mostly used unstructured or semi-structured formats such as PDF, DOC, HTML for information disclosure, and users of information must convert different formats into the same format before using them to analyze their own The information that is needed undoubtedly increases the cost of use and may also cause unnecessary mistakes. In other words, the format of the traditional electronic version of the financial report is not conducive to data exchange, integration and use. XBRL technology is focusing on these issues and put forward the core idea is to solve the problem of financial reporting data items labeled as standardized as possible. This shows that the demand for financial reporting is the source of XBRL technology.