Applied Research, Extensible Business Reporting Language (xbrl)

With the evolution of accounting information systems come problems of reconciling differences arising from changing software systems . Thus, the flow of compatible information presents a challenging task in itself, both within an organization and with outside parties such as auditors, banks, and tax authorities.Now XBRL General Ledger is used to resolve problems associated with communication inefficiency. XBRL GL is designed to overcome the inefficiencies of disparate systems by using XML-eXtensible Markup Language. It easily bridges the gap between accounting transaction systems, outsourced systems, stock systems, sales systems, assets management systems and wage accounting systems, and achieves a desirable integration of data in various fields.A description is given of the history of XML, XBRL and XBRL GL, their characteristics and relevant technology, as well as the outlook for improving enterprise management. Based on the relevant ISO standard, this research develops an XBRL GL taxonomy standard in accordance with China's practice, which is to be used to create an effective GL and a standard document for the certification of its feasibility, and to develop an application system for data induction, verification of XBRL documents and accounting data, as well as data conversion. It proves that the XBRL GL taxonomy standard is of great help for improving the service efficiency of accounting data.The research tells that data interchange tends to be easy with data conversion done in accordance with China's XBRL GL taxonomy standard.