XBRL表示可扩展商业报告语言。XBRL是一种可扩展标记语言（XML），尤其适用于商业报告。不过对大多数财务专业人士来说，XBRL却是技术和财务相结合。  

XBRL is a language for the electronic communication of business and financial data which is set to revolutionise business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data.

XBRL stands for eXtensible Business Reporting Language. It is one of a family of "XML" languages which is becoming a standard means of communicating information between businesses and on the internet.

XBRL is being developed by an international non-profit consortium of approximately 250 major companies, organisations and government agencies.  It is an open standard, free of licence fees.  It is already being put to practical use in a number of countries and implementations of XBRL are growing rapidly around the world. - www.xbrl.org