信息技术的发展，尤其是网络技术的发展，为财务报告的披露手段带来了新的革新契机和挑战。而可扩展商业报告语言XBRL（eXtensible Business Reporting Language）作为最前沿的网络财务报告模式，自其诞生以来就倍受关注和推崇。与传统财务报告相比，XBRL财务报告具有诸多优势：XBRL赋予了数据确切的元数据，并且这些元数据随着数据共同流动，它能帮助快速、精确地搜索信息；企业采用XBRL格式来存储或传递财务数据，还能大大减少了重复输入资料的次数，降低了重新输入错误的风险；并且，XBRL具有向下挖掘功能，这使其具备了良好的动态分析功能。这些优势，使得财务报告供应链上的各方都不同程度地受益。
然而，对于这种新的技术，它能够并且应该得到广泛的推广和应用吗？文章从成本和效益的角度来考查XBRL的可行性，以期为推广或引入XBRL财务报告系统的经济性如何考查提供建议。文章从企业的角度出发，对实施XBRL报告系统的成本投资、其可能带来的收益以及其潜在的风险的计量考核方法进行了探讨，并建议企业采取传统的ROI方法和综合计分卡方法相结合来对其经济性进行评价，以期做出最经济可行的决策。
然后，文章从内容层面和信息传递两个层面来探讨了企业构建XBRL财务报告的模式。从内容上看，可以对传统财务报告进行扩展，对不同的信息层次进行区分，并把相关性列为必不可少的属性，建立了五个层面的彩色报名模式。同时，根据不同需要生成多种格式的财务报告；从信息传递的层面来看，以事项法会计理论为基础，将基于XBRL的财务报告模式分解为三个层面：事件层、账户层和报告层。并分别对这三个层面的设计方法和流程进行了探讨，最终构建出一个以XBRL GL为循环核心、将XBRL FR与XBRL GL相结合的财务报告模式。
在文章的最后一部分，对我国运用XBRL提出了建议：一是加强对XBRL基础理论的研究；二是加快分类标准的制定和完善；第三是加快XBRL人才的培养；四是加快相应应用程序开发或软件改造。
关键词：财务报告 XBRL 可扩展商业报告
Abstract
With the development of information technology, especially the development of network technologies, it brings new innovative opportunities and challenges for the means of releasing financial reports. As the most updated internet financial reporting system, XBRL has received tremendous attention and was most recommended since its naissance. Comparing to the traditional financial reporting system, XBRL has many strengths. It enables unique metadata to be applied to individual data, and the metadata moves together with the data flow. It helps to collect information more efficiently and accurately. Businesses can utilize XBRL to store and process financial data, cutting out time consuming re-entry of information and lower the risk of re-entry error. XBRL also has the drill down function, which is the excellent dynamic analyzing function. All participants can benefit from this financial information supply chain to some extent.
However, would XBRL be widely adopted and implemented by businesses across the world, since it is a newly developed internet technology? By investigating the feasibility of the XBRL from both the cost aspect and the profitability aspect, this paper tends to provide a suggestion on how to adopt and implement XBRL in a cost efficient way. By discussing various evaluation methods on measuring the investment cost, potential profit and risks involved in executing a XBRL reporting system from the business stand point, a most feasible business solution of combing the traditional ROI method together with the Balance Scorecard method is suggested.
It discusses issues on constructing a XBRL financial report system from both the content prospective and the information transfer prospective. A new reporting method can be develop from a traditional financial reporting system to differentiate various information layers and recognize relativity as absolutely necessary attributes, and establish a five- layered color registration model, at the same time, multiple formats of financial report can be created based on demands; In terms of data processing, the foundation is laid on Events Approach Accounting theory. A XBRL financial reporting system can be broke down into event layer, account layer and report layer. After discussions on the designing method and designing process of the three layers, final resolution of a new financial reporting system is established by combining XBRL GL with XBRL FR and XBRL GL placed in the center.
In the end of the paper, suggestions are made to the implementation of XBRL in China: First, strengthen the research effort on the basic theory of XBRL. Secondly, speed up the process of establishing and completing the classified standardization. Thirdly, train more XBRL personnel. Fourthly, develop more application programs and software.
Key Words：financial reports XBRL eXtensible business reporting language
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