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本文认为,ERP系统是在企业内部生产和经营管理需求驱动下企业信息系统发展到最高阶段的产物,实现了整个企业的数据共享,使会计信息系统不再是物理上独立的系统,而是作为ERP系统的一个有机组成部分,实现了财务会计和管理会计、财务与业务的集成。XBRL通过制定互联网上全球统一的电子财务数据标准及技术规范,以支持网络财务报告模式的变革,从而推进会计国际化和财务报告全球化的进程,以及通过财务呈报手段的改革来改善会计信息系统与外部信息使用者的供需矛盾。
This paper argues that the ERP system is the product of the highest stage of the development of enterprise information system driven by the needs of internal production and operation and management in the enterprise and realized the data sharing of the entire enterprise so that the accounting information system is no longer a physically independent system but as An organic part of the ERP system to achieve the financial accounting and management accounting, financial and business integration. XBRL improves accounting internationalization and financial reporting globalization through the development of a globally harmonized set of electronic financial data standards and specifications on the Internet to support changes in the network’s financial reporting model and to improve accounting information systems through financial reporting reform Conflicts between supply and demand with external information users.