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互联网的应用使财务信息在网络上披露成为可能,而信息技术的进步又使传统的网络财务信息披露格式不再满足需求,根据不同用户的要求向其提供更加个性化的网络财务报告成为研究的热点。本文讨论了传统网络财务信息披露格式的特点,以及基于XBRL的网络财务信息披露的优势,最后分析了XBRL对网络财务信息披露的影响和这种模式的应用前景。
The application of the Internet makes it possible to disclose financial information on the Internet, and advances in information technology make the traditional format of financial disclosure of the Internet no longer meet the demand, and provide more personalized online financial reports according to the requirements of different users. Hot spots. This article discusses the characteristics of the traditional online financial information disclosure format and the advantages of XBRL-based online financial information disclosure. Finally, it analyzes the impact of XBRL on the disclosure of online financial information and the application prospect of this model.