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推进可扩展商业报告语言(XBRL)的应用主要涉及监管机构、企业和资本市场信息使用者三类群体。监管机构制定XBRL信息披露规范和政策并提出需求,企业执行规范和政策并生成和报送XBRL格式财务信息,资本市场信息使用者包括投资者、债权人、分析师等,通过使用XBRL格式财务报告进行决策并进一步参与资本市场、公司治理。(一)统一监管层面技术标准我国针对公司实施XBRL的监管机构包括财政部与上海和深圳两家证券交
Applications that promote Extensible Business Reporting Language (XBRL) mainly involve three groups of users of regulators, enterprises and capital market information. Regulators establish XBRL information disclosure practices and policies and make demands, business practices and policies and generate and submit XBRL financial information, including investors, creditors, analysts, etc., through the use of XBRL financial reports Make decisions and further participate in capital markets and corporate governance. (A) a unified regulatory level technical standards China’s implementation of XBRL companies regulatory agencies, including the Ministry of Finance and Shanghai and Shenzhen, two securities exchanges