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随着现代互联网技术的发展,传统的财务报告披露形式已逐渐被网络财务报告所取代。然而,现行的网络财务报告也存在诸多局限,XBRL作为一项“可扩展商务报告语言”为网络财务报告的国际趋同奠定了技术基础,有望成为全球共同的财务报告语言。本文在研究了XBRL的特点和设计思想的基础上分析了XBRL网络财务报告的运作框架及原理,同时提找出了XBRL网络财务报告在未来的发展策略。
With the development of modern Internet technology, the traditional form of financial report disclosure has gradually been replaced by the online financial report. However, there are many limitations in the current online financial reports. XBRL as a “scalable business reporting language” has laid the technical foundation for the international convergence of online financial reports and is expected to become the common global financial reporting language. Based on the study of XBRL’s characteristics and design ideas, this paper analyzes the operation framework and principle of XBRL network financial report and at the same time finds out the future development strategy of XBRL network financial report.