Study on the Function of XBRL and the Enhancement of the Accounting Information Quality under the Background of Informationization

Xin Yuan; Yanyan Wang

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Study on the Function of XBRL and the Enhancement of the Accounting Information Quality under the Background of Informationization

机译：信息化背景下XBRL的作用与会计信息质量的提升

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摘要

As a new information standard and technology supporting the accounting internationalization and the globalization of financial report, XBRL (eXtensible Business Reporting Language) has not been concerned by Chinese enterprises and accounting personnel in the time that the informationization develops so quickly. Under the background of informationization, the functions of XBRL are discussed in the article to enhance the accounting information quality, which indicates that China should well grasp the demands of the economic development and the promotion function of the accounting information processing technology to the accounting.

机译：作为支持会计国际化和财务报告全球化的一种新的信息标准和技术，XBRL（可扩展业务报告语言）在信息化发展如此之快的时候就不受中国企业和会计人员的关注。在信息化背景下，本文讨论了XBRL的功能，以提高会计信息质量，这表明中国应该很好地把握经济发展的要求和会计信息处理技术对会计的促进作用。

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《International Journal of Business and Management》 |2009年第11期|共1页
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Xin Yuan; Yanyan Wang;
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中图分类经济计划与管理;
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机译：信息化背景下XBRL的作用与会计信息质量的提升

Study on the Function of XBRL and the Enhancement of the Accounting Information Quality under the Background of Informationization

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