| 可扩展商业报告语言XBRL研究述评 |
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| 引用本文： | 李富玲,卢振波.可扩展商业报告语言XBRL研究述评[J].现代图书情报技术,2006,1(7):56-61. |
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| 作者姓名： | 李富玲 卢振波 |
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| 作者单位： | 1. 北京大学信息管理系,北京,100871
2. 浙江工业大学图书馆,杭州,310014 |
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| 摘 要： | 选取国内外公开发表的XBRL论文中具有代表性的研究成果，对2000年以来XBRL在国内外的研究进展进行总结性回顾，主要内容包括国外研究的8个主题领域和国内研究的5个主题领域。同时，评价XBRL研究中取得的成绩和存在的问题，并对我国未来XBRL研究提出建议。
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| 关 键 词： | XBRL研究 研究述评 |
| 收稿时间： | 2006-03-30 |
| 修稿时间： | 2006-04-20 |
Review on the Research of Extensible Business Reporting Language (XBRL) |
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| Li Fuling,Lu Zhenbo.Review on the Research of Extensible Business Reporting Language (XBRL)[J].New Technology of Library and Information Service,2006,1(7):56-61. |
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| Authors: | Li Fuling Lu Zhenbo |
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| Institution: | Department of Information Management, Peking University, Belting 100871, China;Library of Zhefiang University of Technology, Hangzhou 310014, China |
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| Abstract: | This paper gives an overview of the XBRL research based on the analysis of the representative studies in literature carried out in China and abroad since 2000. Eight topics from abroad are discussed together with five topics from China. These studies on XBRL are evaluated concerning their achievements and the still existing problems and challenges as well. Based on the analysis, recommendations are given to improve the XBRL research. |
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| Keywords: | XBRL XBRL research Review |
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