推广应用XBRL——我国企业与会计教育的应对  

XBRL:Strategies Applied by Enterprises and Accounting Education in China

作　　者：季秀杰[1] 

机构地区：[1]哈尔滨金融学院会计系,黑龙江哈尔滨150030

出　　处：《商业经济》2011年第16期100-102,共3页Business & Economy

摘　　要：XBRL的推广和应用是我国会计信息化建设的重要里程碑。遵循XBRL系列国家标准,将企业财务报告各要素内容映射为企业会计准则通用分类标准或扩展分类标准的各元素,创建XBRL文档,可以真正实现数出一门、资源共享。鉴于XBRL的特定要求,实施单位应深入研究XBRL的特征与技术要求,为充分发挥XBRL的优越性创造必要的条件。各会计教育机构应顺应会计改革的需要,培养出适应XBRL发展的复合型会计信息化专业人才,加快对硬件资源进行升级改造步伐,确保XBRL的安全运行。Promoting the application of XBRL（extensible business reporting language） is an important landmark in China＇s accounting information construction.According the national standard on XBRL,XBRL files can be create by mapping all the elements of accounting reports into general divisions on accounting standard or every element of expanded divisions,to reach the aim of building the same database and realizing real resource sharing.Regarding to the special demand of XBRL,the enterprises should study its features and technical directions,and create necessary conditions for its priorities.The accounting education should follow the need of accounting reform to train more professionals for using XBRL,guarantee safe operation of XBRL by upgrading and rebuilding their hardware resources.

关 键 词：XBRL 会计信息化 会计教育 

分 类 号：F230[经济管理—会计学]