Research On Internet Accounting Information Disclosure Model Based On XBRL

The 21st century, rapid development of information technology have brouhgt tremendous impact on the traditional model of accounting information disclosure.In particular,It is possible for the disclosure of internet accounting information following the use of information technology,such as INTERNET,PDF and HTML ect..Web-based accounting information has been increasingly wide range of applications.However, because of deficiencies of technology,it has not met the desired the disclosure of accounting information goal.Whether the accounting academe, practice organization,regulators and users did not enjoy the network technology and information technology superiority. In 2000,the birth of the eXtensible Business Reporting Language provides technical support for solving this problem.This article has exactly studied the internet financial reporting modle based on XBRL in the background of the fact. First, the thesis introduces the development situation of the internet accounting information disclosure in our country. Second, According to the analysis of characteristics of internet accounting information disclosure modle, It is considered that the internet financial reporting modle based on XBRL is the best accounting information disclosure modle. Third, it has discussed technical framework of XBRL, and has put up demand and feasibility analysis of the internet accounting information disclosure model based on XBRL,on the basis of that,we design the accounting information disclosure modle.In this modle,we emphasize on the principle model of operation and the achievement of conditions.At last, Finally, we analyze the use of internet accounting information disclosure model based on XBRL in the Shanghai stock Exchange and the Shenzhen stock Exchange, put forward the improvement proposal to the use of deficiencies for two stock Exchange, think the application of the accounting information disclosure modle baesd on XBRL in China. After analysis the following results are provided.First, it has studied accounting information disclosure modle baesd on XBRL that not only contain the content and structure of accounting information disclosure,but also contains the ways,the methods and the tools of its realization.That is to say,this modle contais the contents,structure,disclosure, transpo- -rts and uselization of accounting information.it is the Supply Chain Process of accounting information,this chain contains generation,processing,distribution and use of accounting information of accounting information.Second, XBRL technology for disclosure of accounting information is currently the best choice under the conditions. Accounting information disclosure modle based on XBRL and Event apportch is the future development direction, establishing a "real-time interactive on-demand disclosure" is the ultimate goal of accounting information disclosure.