| 基于XBRL的高校财务信息披露方式构想 |
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| 引用本文： | 上官鸣,陈修梅.基于XBRL的高校财务信息披露方式构想[J].宁夏党校学报,2009,11(6):148-149. |
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| 作者姓名： | 上官鸣 陈修梅 |
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| 作者单位： | 陕西科技大学,陕西,西安,710021 |
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| 摘 要： | 在信息技术飞速发展的今天，网络财务报告正逐步成为企业财务信息发布的一种重要形式。可扩展性企业报告语言XBRL解决了以往信息披露方式的种种障碍与不足，能够使信息以更高的质量，更好的透明度和相关性在互联网上进行发布。
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| 关 键 词： | 可扩展性企业报告语言 高校财务系统 信息披露方式 |
Conception of Way of Disclosure of University Financial Information Based on XBRL |
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| SHANGGUAN Ming,CHEN Xiu-mei.Conception of Way of Disclosure of University Financial Information Based on XBRL[J].Journal of Ningxia Communist Party Institute,2009,11(6):148-149. |
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| Authors: | SHANGGUAN Ming CHEN Xiu-mei |
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| Institution: | ( Shanxi Technology University, Shaanxi 710021, China ) |
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| Abstract: | With rapid development of information technology, internet financial report is gradually becoming an iraportant model for enterprise＇ s financial information release. However, XBRL, extensible business reporting language, solves lots of obstacles and disadvantages existing in previous information disclosure, making information published in internet with better quality and higher transparency and relativity. |
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| Keywords: | extensible business reporting language university financial system way of info~nation disclosure |
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