企业集团对会计信息交换与整合,存在着报表级、账簿级与单据级交换与整合的需求。企业集团可以通过分别对同构系统和异构系统采取不同的信息交换与整合技术,以适应其会计信息系统现存模式。同构系统可以在现有系统框架内,以其内在的交换功能进行“无缝”的信息交换与整合;而异构系统则应采用一定的数据接口进行有缝连接,其中XBRL是会计信息交换与整合的最新技术,目前已在报表层次上有成熟应用。 Enterprise groups on the accounting information exchange and integration, there is the report-level, books and documents level exchange and integration needs. Enterprise groups can adopt different information exchange and integration technologies respectively for homogeneous systems and heterogeneous systems to adapt to the existing mode of their accounting information system. Homomorphic systems can exchange information “seamlessly” and integrate with its inherent switching capabilities within the framework of existing systems, while heterogeneous systems should have a seamed connection using a data interface, where XBRL is the accounting The latest technology for information exchange and integration now has proven applications at the reporting level.