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dc.contributor.advisor陈汉文
dc.contributor.author王世东
dc.date.accessioned2016-02-14T02:46:27Z
dc.date.available2016-02-14T02:46:27Z
dc.date.issued2009-09-18 15:26:04.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28533
dc.description.abstract随着计算机技术的发展,越来越多的企业开始在网站上披露企业的财务报告信息,但这些文件的数据格式却是非结构化的,造成文件内部的信息不能够被计算机有效识别。同时,大多数企业都应用了各种软件管理系统,其中也包括财务管理系统,这些软件系统之间往往因为数据格式的原因而彼此孤立,无法实现企业内部信息的自由流动。XBRL(ExtensibleBusinessReportingLanguage,可扩展商务报告语言)可以很好的解决以上问题。XBRL是XML(ExtensibleMarkupLanguage,可扩展标记语言)在商务报告领域的应用,由美国注册会计师协会最先开始研究,先后在多个国家的不同经济领域展开了应...
dc.description.abstractWith the development of computer technology, more enterprises are starting to disclose financial information on their website. However, some of the data formats of these disclosures are unstructured, resulting in critical information not able to be effectively identified by computers. Meanwhile, most enterprises have also applied various types of software management systems, including financial ma...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=20385&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=23462
dc.subjectXBRL
dc.subject技术分析
dc.subject应用
dc.subjectXBRL
dc.subjectTechnology Research
dc.subjectApplication
dc.titleXBRL技术分析与应用研究
dc.title.alternativeAnalysis and Application of XBRL Technology
dc.typethesis
dc.date.replied2009-06-03
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520061151249


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