Case Study On The Implementation Of Extensible Business Reporting Language Of S Listed Company

At present,with the rapid development of information technology,it is not difficult to see that we have already stepped into the new information era.The traditional financial statement disclosure of enterprises has also been unable to comply with the requirements of The Times,because in the existing business environment,financial reports are faced with a complex and changeable environment.The simple way of converting the paper version to the electronic version such as PDF and Word cannot better transform and share the information in the report with the outside world.Based on this situation,a new technology was born--XBRL.XBRL technology can convert the financial information of different industries and even enterprises into the same format,thus ensuring the timeliness of information sharing.From the current trend of information technology development,compared with PDF report,XBRL is more in line with the development of The Times,and the disclosure of accounting information is more effective.Since the global application of XBRL,countries are also actively responding to and in-depth research.In the future,in order to conform to the trend of information development in the new era,XBRL will be more and more widely applied to enterprises in various countries.S listed company is one of the first units in China to pilot the use of XBRL for financial disclosure.Meanwhile,as a large state-owned enterprise group in China,S company has applied XBRL for a longer time and is one of the few companies in the industry that has applied XBRL.Therefore,S company is selected as the research object.Through the research on the company S implementation of the application of XBRL,found the company S still exist in the application process with the aid of "extended mind",complexity,high efficiency and low degree of automation,lack of application in enterprise internal problems such as nonstandard,XBRL financial report contents,and analyses the cause of these problems,according to these reasons,gives notice to XBRL personnel training,according to different needs to establish a unified standard,strengthen the software combined with XBRL technology research,establish XBRL report disclosure standards,unified XBRL submit recommendations such as platform,I hope to provide some new Suggestions for listed companies that need to submit financial reports of XBRL in China.