企业一套表与可扩展商业报告语言的比较研究

本文主要研究国家统计局正在试点推行的“企业一套表”与财政部主导推广的可扩展商业报告语言之间的异同点，通过对比研究发现两者在规范数据格式、优化数据加工流程、实现数据共享、推动信息化建设上具有很多相似之处，同时又具有各自的特点。此外，文章还分析了两者在我国工作实践中推广速度差异较大的原因。最后，提出了两者相互融合，共同促进的工作思路和建议。

Comparative Study of Enterprise integrated investigation and Extensible Business Reporting Language

This paper is a comparative study of Enterprise Integrated Investigation(EII) and Extensible Business Reporting Language（XBRL），comparison shows EII and XBRL have quite a lot of similarities in specification record、data format、data gathering and sharing as well as some differences. Then, the paper focuses on the gaps of the range of application and the promotion time between the EII and XBRL. Finally suggestions are thrown out on the merging of EII and XBRL.