摘要
本文从传统会计软件出发,从概念及效用、发展历程、软件认证、软件开发商及客户群体、与会计准则和会计软件数据接口关系等主要方面,对会计软件和XBRL软件进行比较,力争使广大会计工作者能够以发展的眼光对会计软件发展及应用进行再认识,提升会计工作者XBRL技术企业内部应用的动力,助力我国实现以XBRL技术为先导的会计信息化发展目标。
Starting from traditional accounting software,this paper carries out a comparative study of traditional accounting software and XBRL software from the aspects of concept and effectiveness,development process,software certification,software developers and customer groups,and their relationship with the accounting standards and accounting software data interface. The main purpose of this paper is to spread XBRL software knowledge,and make accountants reconsider the development and application of accounting software,thus enhance the motivation of XBRL technology implementation internally so as to realize the main aim of Chinese accounting informatization strategy.
出处
《内蒙古财经大学学报》
2017年第6期34-37,共4页
Journal of Inner Mongolia University of Finance and Economics
