중국 XBRL의 분류기준 및 응용에 관한 연구 (中国XBRL分类标准及其应用现状研究)
On the XBRL Taxonomy and Application in China
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초록
XBRL(the eXtensible Business Reporting Language) is based on the XML has made the standardization of the Internet Financial Reports available. The applications of XBRL focuses on the development of XBRL taxonomies and specific applications. In this contex, the purpose of this paper is to research on XBRL taxonomy and application in China, which make it possible for enterprises to disclose their financial information timely in the network environment. But international XBRL taxonomy is not suitable for Chinese business reporting because international XBRL taxonomy is not based on the actual China's condition. therefore it is necessary to consider as follows in Chinese enterprises for construction of XBRL taxonomy for disclosure financial information timely in the network. Firth, It is necessary to analyze the costs in the preparation, analysis and communication of business information and its' benefits. Second, It is necessary to analyze the precondition to improve the effectiveness of financial reporting for the construction of high-quality XBRL taxonomy system which make it possible for enterprises to disclose their financial information timely in the network environment. Third, It is necessary to study on convergence with the international XBRL taxonomy and the international financial reporting standards, and to look for manner to track the development of international XBRL taxonomy.
Abstract
XBRL(the eXtensible Business Reporting Language) is based on the XML has made the standardization of the Internet Financial Reports available. The applications of XBRL focuses on the development of XBRL taxonomies and specific applications. In this contex, the purpose of this paper is to research on XBRL taxonomy and application in China, which make it possible for enterprises to disclose their financial information timely in the network environment. But international XBRL taxonomy is not suitable for Chinese business reporting because international XBRL taxonomy is not based on the actual China's condition. therefore it is necessary to consider as follows in Chinese enterprises for construction of XBRL taxonomy for disclosure financial information timely in the network. Firth, It is necessary to analyze the costs in the preparation, analysis and communication of business information and its' benefits. Second, It is necessary to analyze the precondition to improve the effectiveness of financial reporting for the construction of high-quality XBRL taxonomy system which make it possible for enterprises to disclose their financial information timely in the network environment. Third, It is necessary to study on convergence with the international XBRL taxonomy and the international financial reporting standards, and to look for manner to track the development of international XBRL taxonomy.
참고문헌 (17)
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