Full-Text Search:
Home|Journal Papers|About CNKI|User Service|FAQ|Contact Us|中文
《Collected Essays on Finance and Economics》 2006-01
Add to Favorite Get Latest Update

The Basis for Internet Financial Reporting:XBRL for General Ledger

PAN Yan,LIN Lin ( Management School of Fuzhou University,Fuzhou 350002, China)  
XBRL GL is an important appliance of XML technology in accounting field.It formalizes the input and output format of transaction level data, and as it is a link between the transactions and financial reporting system, it became the important basis for streamlining the internet reporting process.This paper makes a probe into XBRL GL from several aspects such as goals, operation principles, history and the relationship between it and XBRL FR and also discusses the impact it will bring on continuous auditing and accounting internationalization.
【Fund】: 国家自然科学基金资助项目(70372024)
【CateGory Index】: F232
Download(CAJ format) Download(PDF format)
CAJViewer7.0 supports all the CNKI file formats; AdobeReader only supports the PDF format.
【References】
Chinese Journal Full-text Database 4 Hits
1 OUYang Dianping Wang Zijian He Wen (Economics and Management School ,Wuhan University,Wuhan, Hubei 430072);Study on Information Security Risk Caused by the XBRL GL and its Guarding Mechanism[J];Communication of Finance and Accounting;2009-15
2 Pan Yan & Lin Lin;Reconstruction of Business Reporting Model:An Flexible Reporting Model Based on XBRL and Web Services[J];Accounting Research;2007-05
3 Sun Wenxiu1.School of Economics and Management Beijing Jiao tong University, Beijing 100044, China;Prospect of Research and Development on “MF Science and Technology”[J];China Science and Technology Information;2007-06
4 Lv Zhiming;On Defects and Consummation of the XBRL-based Financial Reporting[J];Modern Finance and Economics-Journal of Tianjin University of Finance and Economics;2009-09
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 WANG Hui, MA Li-hua ( Finance Department, Beijing University of Technology, Beijing 100022, China );Establishment of Financial Information System in Network Environment[J];Journal of Beijing Polytechnic University Social Sciences Edition;2004-01
2 YANG Cheng-zhi;GAO Song(Financial Dept.Liaoning Institute of Science and Technology,Benxi,Laoning,117022,China0;How to Tabulate the Daily Cash Flow[J];Journal of Liaoning Institute of Science and Technology;2008-04
3 Ouyang Dianping Wang Xianping(Economics and Management School ,Wuhan University , Wuhan ,Hubei 430072);The Application of XBRL and Cultivation of Accounting Specialist[J];Communication of Finance and Accounting(Academy Version);2007-03
4 ZhangQiaoliang,Wang Lei(Management School,LanZhou University of Technology,Lanzhou,730050);XBRL professional Cultivation of Accounting Specialist' Challenges and Countermeasures[J];Northern Economy and Trade;2008-12
5 ZHENG Yan;Change of the Future Financial Report Mode under XBRL Circumstances[J];Journal of Hebei University of Economics and Trade;2006-03
6 JIANG Tong-tong1,WU Xiu-guo2(1.School of Management and Economic,Shandong Normal University,Jinan 250014,China;2.School of Information Management,Shandong University of Economic,Jinan 250014,China);Research on eXtensible Business Reporting Language and Correlative Issues[J];East China Economic Management;2008-06
7 Pan Yan & Lin Lin;Reconstruction of Business Reporting Model:An Flexible Reporting Model Based on XBRL and Web Services[J];Accounting Research;2007-05
8 WANG Ke-ke ZHUANG Guo-chun (Management Department of Fudan University,Shanghai 200433,China);The Current Situation of XBRL and It's Implication in China[J];Journal of Shanghai Lixin University of Commerce;2006-06
9 ZHOU Fen,SHANGGUAN Ming,CHEN Xiu-mei;Application Performance of XBRL by Means of BSC in Enterprises[J];Business Economy;2009-21
10 SHANGGUAN Ming,CHEN Xiu-mei (Shanxi Technology University,Shaanxi 710021,China);Conception of Way of Disclosure of University Financial Information Based on XBRL[J];Journal of Ningxia Communist Party Institute;2009-06
China Proceedings of conference Full-text Database 2 Hits
1 ;XBRL的应用与会计人才培养[A];[C];2006
2 Wang Hui Beijing University of Technology,Beijing,100124;The Research of Internal Control in College Accounting Information System[A];[C];2009
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 ZHAO Hui-fang SHUI Yin-yin XU Sheng;A Research on the Web-based Financial Reporting System Model with XBRL in China[J];;2005-04
2 SHEN Ying-ling (Accounting Department,Zhejiang University of Finance and Economics,Hangzhou 310012,China);XBRL:the Innovation of Access Internet Finanial Finanial Report[J];Collected Essays on Finance and Economics;2002-04
3 XU Zong-yu(The International and Business School,Shanghai University,Shanghai 201800,China);On Event Approach to Basic Accounting Theory[J];Collected Essays on Finance and Economics;2003-06
4 WANG Songnian, SHEN Yingling (School of Accounting, Shanghai University of Finance and Economics, Shanghai 200083, China);Research on the Technical Issues of Internet Financial Report[J];The Study of Finance and Economics;2001-08
5 He Limei Liu Wanli (North China University of Technology, Beijing 100041);Research on popularization and application of XBRL in China[J];Journal of Communication of Finance and Accounting;2005-12
6 Ouyang Dianping Xiang Lingling (Ecomomics and Management School, Wuhan University , Wuhan, Hubei 430072);The Implement of Accounting Standards and the Role of XBRL in the Environment of Information Technology[J];Communication of Finance and Accounting(Academy);2008-07
7 OUYang Dianping Wang Zijian He Wen (Economics and Management School ,Wuhan University,Wuhan, Hubei 430072);Study on Information Security Risk Caused by the XBRL GL and its Guarding Mechanism[J];Communication of Finance and Accounting;2009-15
8 LI Zhao-jian1,2, XIAO Jian-hua1,2 (1.Information Engineering College of the Xiangtan University, Xiangtan 411105, China; 2.Hunan Insititue of Engineering, Xiangtan 411101, China);Analysis of General Clustering Algorithm[J];Computer Knowledge and Technology(Academic Exchange);2007-02
9 ZHOU Zhuo -hua, CHEN Wen -nan, ZHANG Zong -yi (College of Bussiness Administration, Chongqing University, Chongqing 400044,China);Application of Cluster Analysis in Stock Investment[J];Journal of Chongqing University(Natural Science Edition);2002-07
10 Song Lijuan;Discussion on Extensible Business Reporting Language[J];Computer Study;2009-03
【Secondary References】
Chinese Journal Full-text Database 4 Hits
1 CHEN Zhao-yang (Management College,Putian University,Putian Fujian 351100,China);On the Accounting Information Supply under the Network Economic Environment[J];Journal of Putian University;2008-04
2 Huang Ruo-nan Finance & Economics Department,Qianan Vocational and Technical College for Nationalities,558002;Analysis of the Financial Management Development Trends in New Century[J];Accounting and Finance;2009-06
3 NIU Yan-fang (Accounting Dept.,Shandong Finance Institute,Jinan 250014,China);Accounting Information Systems (AIS) Research Framework Based on Information Resource Integration[J];Journal of Shanxi Finance and Economics University;2010-03
4 Lv Zhiming;On Defects and Consummation of the XBRL-based Financial Reporting[J];Modern Finance and Economics-Journal of Tianjin University of Finance and Economics;2009-09
©2006 Tsinghua Tongfang Knowledge Network Technology Co., Ltd.(Beijing)(TTKN) All rights reserved