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基于XBRL技术平台的税务稽查系统
引用本文:旷凌云,吴力佳. 基于XBRL技术平台的税务稽查系统[J]. 职业时空, 2013, 0(10): 103-106
作者姓名:旷凌云  吴力佳
作者单位:[1]娄底市财政局,湖南娄底417000 [2]湖南人文科技学院,湖南娄底417000
基金项目:湖南省会计学会2013年重点招标课题;2013年湖南省教育厅科学研究课题(13C787)
摘    要:随着可扩展商业报告语言(XBRL)的产生与发展,引领网络财务报告深远发展.XBRL财务报告具有能进行互联网、跨平台操作,能实现不同形式的财务报告的转换,便于财务报告间的纵向和横向比较等优势.针对税务稽查部门对XBRL安全性、保密性等特殊要求,尝试设计了适合税务稽查的XBRL技术平台.

关 键 词:可扩展商业报告语言  税务稽查系统  XBRL

The Tax Inspection System Based on XBRL Technology Platform
KUANG Ling-yun,WU Li-jia. The Tax Inspection System Based on XBRL Technology Platform[J]. Career Horizon, 2013, 0(10): 103-106
Authors:KUANG Ling-yun  WU Li-jia
Affiliation:KUANG Ling-yun, WU Li-jia
Abstract:With the extensible business reporting language (XBRL) generation and development, leading the network financial report far-reaching development. XBRL financial report is able to operate on the Internet, crossplatform, can the transition of different forms of financial reporting, to facilitate the advantages of the longitudinal and transverse comparison between financial reporting. In view of the tax inspection department of XBRL special requirements such as security, privacy, tried to design suitable for tax auditing XBRL technology platform.
Keywords:extensible business reporting language  the tax inspection system  XBRL
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