XBRL：财务会计信息供应链的整合革命——兼议XBRL对会计和审计领域的影响
XBRL：The Integrated Revolution for Financial Accounting Information Supply Chains——and the Discussion about the Influence of XBRL to Accounting & Audit
XBRL（可扩展商业报告语言）是基于XML技术的一种计算机语言，这一语言对财务信息的编制、上报、公布、审核、使用等提供了标准化的规范，整合了财务会计信息供应的整个链条，有助于财务信息各利益关系者之间的信息共享和互操作。随着XBRL技术在会计领域的不断应用，也必将对会计和审计领域产生重大的影响。
XBRL is a computer language based on the XML, which can provide the standard criterion for preparing ,reporting ,transmiting ,auditing and use of fiancial information ,and integrate the whole financial accounting information supply chains,and help to the communication and operation each other between the interested parties .With the development of XBRL in the accounting field, it surely make great influence for accounting & audit.
杨海峰
财政、金融计算技术、计算机技术自动化技术、自动化技术设备
XBRL 财务会计信息供应链 整合 影响
XBRLFinancial Accounting Information Supply ChainsIntegrateInfluence
杨海峰.XBRL：财务会计信息供应链的整合革命——兼议XBRL对会计和审计领域的影响[EB/OL].(2004-07-06)[2025-08-23].http://www.paper.edu.cn/releasepaper/content/200407-21.点此复制
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