摘要
采用XBRL技术,以现有ERP系统资源为基础,通过数据转换模块将会计数据和相关资料进行整合,以提供反倾销应诉者需求的会计举证资料。这些资料可以追溯其来源,动态再现相关的明细数据,更适合成本的追溯。这一做法解决了ERP系统与会计举证资料管理平台之间的数据转换和有效传递,实现了会计数据与相关业务数据的"同源"管理和"分流"使用。
Aiming at the burden of proof for the accounting data required for enterprises＇ responding to anti-dumping investigation on the basis of XBRL technology,this paper integrates the accounting data and related data and achieves the integration of the burden of proof for the accounting data required for the enterprises facing the responding to anti-dumping investigation combined with the needs of users of accounting information and based on the existing ERP system resource through the data conversion module.These data can be traced back to its origin,and reproduce dynamically the details related to data,and so they can be more suitable for the track of cost.This can solve the conversion and the effective transmission of data between the ERP system and the accounting information integration platform,and realizes the ＂homology＂ management and ＂diffluence＂ use of data.
出处
《审计与经济研究》
CSSCI
北大核心
2011年第4期54-59,共6页
Journal of Audit & Economics
关键词
应诉反倾销
会计举证资料
数据采集模板
responding to anti-dumping
evidence of accounting information
data collection template
