Research On The Application Promotion Of XBRL Internet Financial Reporting In China

XBRL (eXtensible Business Reporting Language) which is developed on the basis of XML (Extensible Markup Language) makes the Internet financial reporting become the standard because of its unique characteristics and advantages. It is an inevitable result and irreversible trend that XBRL technology becomes an international standard which will be applied to the network financial reporting under the background of economic globalization and financial information internationalization. At present, the academics of accounting have launched a fierce discussion on this topic.In this context, this thesis researches the XBRL network financial reporting model. This thesis is divided into six parts, each part as follows:The first part, introduction. The thesis mainly introduces the research background, significance and purpose; summarizes the research review at home and abroad, and introduces the whole framework and research methods.The second part, basic theory of XBRL Internet Financial Reporting. This thesis firstly describes the concept and development of Internet Financial Reporting; secondly, introduces the concept, origin and development of XBRL Internet Financial Reporting. Thirdly, introduces the basic framework and the application arrange of XBRL Internet Financial Reporting and points out the advantages of this model.The third part, the situation of the applications of XBRL Internet Financial Reporting in China. It introduces the specific situations in Shanghai and Shenzhen stock exchanges.The fourth part points out the problems existing in the process of China's promotion of XBRL network financial reporting model, especially in the aspects of financial information provider, technology, human resources and information quality. Then it proposes the improvements and countermeasures for the shortcomings in the application process. The fifth part, conclusion. This part mainly describes the research conclusion, and points out problems of this study and further research direction.This thesis takes normative research method to discuss the XBRL financial reporting as a new kind of mode. It introduces the related theoretical basis. Also, combining with application in our country, this thesis discusses the problems and shortcomings existing in the application, and sums up experience to modify the theory. Finally it puts forward some feasible suggestions, which are helpful for XBRL financial reporting application and promotion in our country.