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2012年,河北省财政厅、河北省国资委选定河北信息产业投资集团有限公司(简称河北信投集团)等4家会计基础工作较扎实、会计信息化水平较高的地方国有大型企业,作为首批试点单位采用可扩展商业报告语言(XBRL)报送财务报告。笔者作为河北信投集团的财务负责人组织及参与了公司2012~2014年XBRL财务报告报送工作。现结合工作实际谈谈XBRL实施中存在的问题,并提出相关建议。
In 2012, four large-scale state-owned large-scale state-owned enterprises with relatively solid accounting foundation and a high level of accounting information were selected by Hebei Provincial Department of Finance and Hebei SASAC for selecting Hebei Information Industry Investment Group Co., Ltd. (Hebei Xinntou Group) The first pilot units submitted their financial reports using Extensible Business Reporting Language (XBRL). As the financial controller of Hebei Xin Investment Group, the author organized and participated in the submission of the XBRL financial report of the Company for 2012 ~ 2014. In connection with the actual work, we talk about the problems existing in the implementation of XBRL and put forward relevant suggestions.