The Application of XBRL in Chinese Enterprises under the Information Processing Environment

摘要

In order to solve the problems arising in the financial report of Chinese enterprises under the information processing environment, we introduce the extensible Business Reporting Language(XBRL). The XBRL is a XML-based method with which users can prepare, publish (in a variety of formats), exchange and analyze financial statements and the information they contain. Empirical results show that the XBRl has realized the standardization of the Internet Financial Reports, and make the gaining, exchanging and re-using the financial information faster. It sparked high concern from world accounting academe, practice organization, software company and financial information user and so on, and massive resources have been devoted to the XBRL's research, development and global application. It extremely significant to promote the research, development, application and the construction of the industrial chains on the standard of the XBRL's exchange of financial information.