基于XBRL的会计信息系统研究

摘要

会计信息系统是企业信息系统的一个重要组成部分，它能为企业的信息化战略提供最基本、最重要的数据，在经营管理中起着关键作用。将XBRL融入会计信息系统，可以充分发挥二者的优点及整合优势，更好地为企业提供支持和服务，使企业在激烈的市场竞争中获胜。%The accounting information system is an important component of enterprise information systems. It plays a key role in enterprise management, and provides the most basic and the most important data for enterprise information strategy. XBRL is integrated into the accounting information systems, and their effective combination can give full play to their strengths and integration advantages. It can provide better support and services and makes enterprises win in the fierce market competition.