会计学院知识库

In order to strengthen the comprehensive competitiveness under the global information environment, enterprises should integrate information resources within the companies, supply chain enterprises and other stakeholders. The core is to achieve information sharing and coordination. Through the analysis of new requirements of real time, sharing, interaction and diversity in enterprise information that stakeholders claim for, the paper promote information coordinative system based on XBRL combined the advantages of standardization, low-cost and cross-platform and the principles of XBRL (eXtensible Business Reporting Language). The system consists of three structure of presentation layer, business logic layer and data layer, significantly reduce the use of system resources and can be provided with good maintenance and expansibility. It will settle the problems of information coordination of accounting and management among stakeholders. In addition, the reliability, relevance, comparability of financial information will be improved. And the transmission, exchange, sharing and coordination of management information among different systems will be truly achieved. © 2012 IEEE.