会计信息化下的XBRL与会计课程整合研究

摘要

在当今日新月异的信息时代，高校人才培养的首要目标是培养既能精通会计、财务等经济管理知识，又能掌握国际通用信息技术相关知识和技能的复合型人才。XBRL（ExtensibleBusinessReportingLanguage，可扩展商业报告语言）是当前国际上最新的在互联网环境下披露企业信息的标准化财务报告电子语言，在将相互关联的元数据与会计信息自动转换方面，XBRL具有重要作用。世界大多数发达国家已经在各种多样化的信息价值链中自愿或强制地使用XBRL，提升了会计信息质量。XBRL对高校本科会计课程及教育模式具有重要影响，基于布卢母教育目标分类学理论，可以将XBRL与高校本科会计学专业课程进行整合。%This position paper argues that the Extensible Business Reporting Language XBRL be integrated across the accounting curriculum, based on the Bloom＇s Taxonomy of learning objectives, and in a manner relevant to the temporal stage and content of particular courses within the curriculum.XBRL is a metadata representation language fort he Internet, based on the World Wide Web consortium＇s Xetensible Markup Language XML. XBRL provides an important foundation for the automated transfer of accounting information and associated metadata. The design of XBRL is to meet the particular needs of accounting and related disclosures. Several countries have adopted XBRL in a variety of information value chains, notably in the USA context the Securities and Exchange Commission＇s interactive data program. XBRL has implications for the totality of the accounting curriculum and pedagogy. A program for the integration of XBRL across a typical accounting curriculum is developed.