Earticle

초록

영어

XBRL(the eXtensible Business Reporting Language) is based on the XML has made the standardization of the Internet Financial Reports available. The applications of XBRL focuses on the development of XBRL taxonomies and specific applications. In this contex, the purpose of this paper is to research on XBRL taxonomy and application in China, which make it possible for enterprises to disclose their financial information timely in the network environment. But international XBRL taxonomy is not suitable for Chinese business reporting because international XBRL taxonomy is not based on the actual China's condition. therefore it is necessary to consider as follows in Chinese enterprises for construction of XBRL taxonomy for disclosure financial information timely in the network. Firth, It is necessary to analyze the costs in the preparation, analysis and communication of business information and its' benefits. Second, It is necessary to analyze the precondition to improve the effectiveness of financial reporting for the construction of high-quality XBRL taxonomy system which make it possible for enterprises to disclose their financial information timely in the network environment. Third, It is necessary to study on convergence with the international XBRL taxonomy and the international financial reporting standards, and to look for manner to track the development of international XBRL taxonomy.

목차

Ⅰ. 绪论
 Ⅱ. 文献综述
 Ⅲ. XBRL及分类标准
 Ⅳ. XBRL分类标准在国际上的制定与应用现状
 Ⅴ. XBRL分类标准在中国的制定与应用现状
 Ⅵ. 结论
 参考文献
 논문초록

키워드

저자

• 權藝卿 [ 권예경 | 东西大学 经营学部 会计学专攻 专任讲师 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  동북아 문화연구 [Journal of North-east Asian Cultures]

• 간기

  계간

• pISSN

  1598-3692

• 수록기간

  2001~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 910 DDC 950