会计信息系统发展与XBRL整合构想  

The Conception of Integration about Accounting Information System Development and XBRL

作　　者：张永雄[1] 陈慕欢 

机构地区：[1]肇庆学院经济与管理学院

出　　处：《财会通讯（上）》2015年第5期104-106,4,共3页Communication of Finance and Accounting

摘　　要：XBRL与会计信息系统的整合将是新一代会计信息系统发展的方向。本文通过对比分析了XBRL与会计信息系统整合的必然性及存在的现实困难,提出了构建双层分类标准数据库和引入数字版权管理技术许可证管理模式的设想。The integration of XBRL and Accounting Information System will be a development direction of the new generation of accounting information system.Analysing the necessity and problems of the integration about XBRL and Accounting Information System through the comparative.The results of study show that the XBRL and Accounting Information System integration difficulties to be solve through the double classification standard database and the Digital Rights Management.

关 键 词：XBRL XBRL GL 会计信息系统 原生XML数据库 

分 类 号：F232[经济管理—会计学]