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XBRL在全世界范围内得到了广泛应用和发展,它为会计信息使用者带来极大便利的同时,也相应的对会计信息质量提出了更高的要求。传统的财务报告模式在满足可靠性、可比性等会计质量要求时存在一定的缺陷和不足,已不能满足新时代会计信息使用者的要求。而XBRL作为新一代网络财务报告语言,能够克服传统的不足,进而提高会计信息质量。因此无论是在理论还是实际运用的推广过程中,XBRL都将会成为会计信息发展的必然趋势。本文先引入XBRL的概念,再结合会计信息质量特征及其体系,详细的阐述了XBRL财务报告披露模式对会计信息质量的可靠性、相关性、可比性和及时性等质量要求的影响和改善。
XBRL has been widely used and developed all over the world. It not only brings great convenience to the users of accounting information, but also puts forward higher requirements on the quality of accounting information. The traditional financial reporting mode has some defects and deficiencies in meeting the requirements of accounting quality such as reliability and comparability, and can not meet the requirements of accounting information users in the new era. As a new generation of network financial reporting language, XBRL can overcome the traditional shortcomings and improve the quality of accounting information. Therefore, both in the theory or practical application of the promotion process, XBRL will become the inevitable trend of accounting information development. This paper first introduces the concept of XBRL, and then combines the quality characteristics of accounting information and its system, elaborates in detail the influence and improvement of the XBRL financial report disclosure model on the quality requirements of accounting information such as reliability, relevance, comparability and timeliness.