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XBRL在国际上发展迅速,大量研究均表明XBRL可以提高公司会计信息的透明度。然而,XBRL实例文档的法律地位在我国资本市场上尚没有得到认可。但是我国的会计信息化建设仍处于起步发展阶段,XBRL系统在很多企业没有得到应用或者应用不够全面。本文将着重分析信息化不成熟性带给XBRL系统发展的阻碍以及找出解决方式。
XBRL has developed rapidly in the world. A large number of studies show that XBRL can improve the transparency of corporate accounting information. However, the legal status of the XBRL instance document has not been recognized in our country’s capital market. However, the construction of accounting information in our country is still in the initial stage of development. The XBRL system has not been applied or applied in many enterprises. This article will focus on analyzing the immaturity of information technology to bring XBRL system development obstacles and find out the solution.