XBRL Internet Financial Report Basing On Event Accounting Theory

Financial report (FR) is the final product of accounting information system, and its quality determines the value and serviceability of accounting information and competence of accounting vocation. With the Accounting Standards perfected gradually, the content of financial report is enriched increasingly. But the financial report based on the single unit of currency, which is submitted uniformly by enterprise can not meet the requirement of all-round understanding of enterprises by accounting information demander and individual requirement of different demander, and financial storm in 2008 has made accounting information demander realize the one-sidedness and shot-sight of current financial report disclosure system. Basing on this, this article is based on event accounting, and tries to combine XBRL with WEB to investigate a new internet financial report mode with values of flexibility, interactivity and custom-building in order to provide instant financial report on demand for information user, and enhance the correlation and timeliness of it to ensure the comprehensiveness and betimes of enterprises information for user.From the standpoint of idea of current financial report, this article firstly discusses its malady and the changes around enterprises, proposes the article's value and significance, and introduces the relative theories of it. Secondly, the article introduces the meanings and advantages of event accounting theory and XBRL, which are foundations of new network financial report mode; Then, the article analyzes the internal and external factors in current internet financial report mode, and the suggestions and expectations on current and future report mode by stakeholders; Furthermore, according to the vested idea and factors, this article collects data comprehensively, unifies data standards, and provides data dynamically. All these are to build a flexible, interactivity and custom-building internet financial report mode, and then, put forward some operation mechanism such as information's commercialization, to perfect its operation conditions. Finally, this article analyzes the possible problems on the corollary surroundings of the new financial report mode, and proposes some feasible strategies for optimization.