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早在2002年中国沪深两个证交所就开展了开发中国XBRL标准的研究。但是,我们似乎总是醒得早起得晚,虽然经历了那么多时间,这项标准的执行却刚刚开展。随着中国企业走出国门的步伐不断加快,如何在财务等众多领域与国际接轨,从而在国际舞台上得到世界同行的认可,是一个摆在众多希望开拓海外业务的国内企业的现实问题。作为全球财务报表标准的XBRL也许将成为中国企业发展的通行证。
As early as 2002, two exchanges in Shanghai and Shenzhen, China, conducted research on developing China’s XBRL standard. However, it seems that we have always woken up too late. Although we have experienced so much time, the implementation of this standard has just started. As Chinese enterprises go abroad faster and faster, how to get in line with the world in many areas such as finance and get approval from the world’s peers in the international arena is a real issue for many domestic enterprises that wish to expand overseas. XBRL, the standard for global financial statements, may be the passport for the development of Chinese businesses.