摘要
XBRL是“可扩展商业报告语言”的简称,中国会计人员对它的了解并不广泛也不深入。文章试图向会计人员介绍XBRL基本知识,并结合作者对会计趋同的认识,提出尽管会计趋同的主要因素是政治、经济等非技术因素,但也不可忽视技术因素。XBRL的推广使用,在技术方面使利益之争的会计趋同更加复杂,各利益主体除需要在政治、经济方面的强势发言外,还需要发出其数字化声音：建立与完善自己的数字化会计准则——XBRL分类标准。
XBRL is abbreviation of the ＂eXtensible business reporting language. The accountants in China are not familiar abut XBRL. The paper firstly introduces the basic knowledge about XBRL. Then analyzes the relationship between XBRL and accounting convergence based on author＇ s understanding. The paper points out that XBRL is the activator in the process of accounting convergence. The XBRL＇ s taxonomies reflected one country accounting regulations that is the country＇s digital accounting standard. It is the key technical factor in process of accounting convergence. The accounting personnel must cooperate with IT specialist, create and maintain their digital accounting standard in the future, so that it could play an important role in the process of accounting convergence.
出处
《云南财贸学院学报》
2006年第2期86-90,共5页
Journal of Yunnan Finance and Trade Institute
