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wo guo xbrl ying yong zhi fan si
Author(s): 
Pages: 12-14
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  XBRL会计信息报告模式;
Abstract: XBRL在我国已有多年的研究和应用,但遗憾的是它至今还停滞在传统财务报告的基础上,致使运用XBRL披露的会计信息无根、无据、无动和无查。要提升XBRL的应用水平,必须首先突破企业主体利益、一维报告模式、会计主体思维和XBRL网络平台等诸多禁锢。
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