摘要
XBRL的快速发展引发了中国会计信息化领域新一轮的研究热潮,但随之而来的、将其优势解释扩大化的趋势也在形成。如何客观地认识XBRL的优势和局限,不断地探索XBRL适用边界,深入了解XBRL技术走向,这些对XBRL能否在我国成功地推广和应用都至关重要。本文针对几个有关XBRL的流行观点,从标准、技术、管理、实施等多个角度进行剖析,通过质疑,得出一系列可供参考的结论,并希望借此引发深入的思考。
The fast development of XBBL has led to a new research in the accounting information system field of China,however,its advan- tages have been over-generalized in the meantime.In order to make XBRL possible to be spread and applied in China,it is of vital im- portance to have an objective understanding of the advantages and limitations of XPRL,to explore constantly its applicable areas,and to get a good knowledge of its further development.The paper makes a multi-angled analysis of a few prevalent views of XBRL in terms of standard,technology,management,and actualization.Moreover,questions are raised and discussed so that a number of conclu- sions are made for reference,also in the hope to bring about further and profound reflections on XBRL.
出处
《会计研究》
CSSCI
北大核心
2006年第8期80-85,共6页
Accounting Research
