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XBRL GL分类标准是针对财务报告的来源数据及其结构进行规范,实现报表来源数据的便捷共享和再利用。由于XBRL GL是对企业经济交易和会计分类账层面的数据带上表达财务含义的标签,将增大企业信息泄露的风险和成本。本文重点分析了应用XBRLGL带来的新的信息安全风险,及其防范机制——会计数字版权管理语言(ADRML)。
XBRL GL taxonomy is based on the source data of financial reports and their structure to regulate, to facilitate the sharing and reuse of data from the source of the report. Because XBRL GL is a label that expresses financial implications on the data bands at the level of the firm’s economic transactions and accounting ledgers, it increases the risks and costs of corporate information disclosure. This article focuses on the new information security risks brought by the application of XBRLGL, and its prevention mechanism - Accounting Digital Rights Management Language (ADRML).