摘要XBRL（eXtensible Business Reporting Language）是一个开放式的不局限于特定操作平台的国际标准，通过它可以实现财务和商业报告数据及时、准确、高效和经济的存储、处理和交流。随着XBRL的发展与推广，其在企业管理领域、审计领域、证券市场领域等经济领域中都有着广泛的应用空间。目前，
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