CORE
🇺🇦
make metadata, not war
Services
Services overview
Explore all CORE services
Access to raw data
API
Dataset
FastSync
Content discovery
Recommender
Discovery
OAI identifiers
OAI Resolver
Managing content
Dashboard
Bespoke contracts
Consultancy services
Support us
Support us
Membership
Sponsorship
Community governance
Advisory Board
Board of supporters
Research network
About
About us
Our mission
Team
Blog
FAQs
Contact us
unknown
XBRL与会计业务流程再造研究
Authors
刘杰
薛祖云
Publication date
1 January 2010
Publisher
Abstract
Xbrl与会计业务流程再造是当今会计信息化研究领域的两个热点问题,Xbrl在提高会计信息提供效率、丰富会计报告内容、减少手工会计信息输入等方面与会计业务流程再造存在内在一致性,结合Xbrl研究会计业务流程对于深化会计业务流程再造理论与实践研究有着重要的意义。本文在回顾Xbrl与会计业务流程再造相关文献的基础上,分析了Xbrl与会计业务流程再造的互动关系及其应用困境,最终提出了在会计业务流程中应用Xbrl的基本思路。教育部人文社会科学重点研究基地重大项目(06JJD630019)资
Similar works
Full text
Open in the Core reader
Download PDF
Available Versions
Xiamen University Institutional Repository
See this paper in CORE
Go to the repository landing page
Download from data provider
oai:dspace.xmu.edu.cn:2288/102...
Last time updated on 16/06/2016