XBRL基础下网络财务报告应用探析

发布时间：2018-05-16 01:20

本文选题：XBRL + 网络财务报告　；参考：《财会通讯》2013年25期

【摘要】：正一、XBRL语言在网络财务报告中的应用状况信息技术的迅猛发展,财务报告实现了由手工编制到网络电子化的变革,为企业利益相关者提供了信息优化的契机。上市公司股东可以直接通过证券交易网站查看企业财务信息,政府税收部门可以直接收到企业网上报税信息,审计部门可以利用计算机审计软件远程审计企业财务信息,计算机技术和网络技术将财务报告推向了一个新的时代,网络财务报告的发展势在必行。比弗把财务报告这种可以预见的变革称为一场会计革命,这次革命在计算
[Abstract]:The rapid development of information technology in the application of XBRL language in the network financial report, the financial report has realized the transformation from manual compilation to electronic network, which provides the opportunity for the enterprise stakeholders to optimize the information. Shareholders of listed companies can view enterprise financial information directly through securities exchange websites, government tax departments can directly receive tax information from enterprises online, and audit departments can use computer audit software to remotely audit enterprise financial information. Computer technology and network technology push financial report into a new era, and the development of network financial report is imperative. Beaver called this predictable change in financial reporting an accounting revolution, a revolution in computing.
【作者单位】：山东商务职业学院;
【基金】：2012年山东省高校人文社会科学研究项目“XBRL在上市公司财务报告中的应用”(项目编号:J12WF76)阶段性研究成果
【分类号】：F232

【参考文献】