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Based On XBRL Accounting Reports Improvement Research

Posted on:2011-04-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y J CengFull Text:PDF
GTID:2249330374996025Subject:Accounting
Abstract/Summary:PDF Full Text Request
Information technology revolution has lead mankind into a network age. Our livesand business work have related with net. Electronic commerce is developing with thesurprising rapidity and business information to acquire and master of business or adecisive effect. In such a form of business, financial information and effective deliveryand analysis become an urgent demand. Financial report is the most important datawhich investors comprehend a company’s financial position and operating results andcash flow of accounting information. Listed companies to disclose financial reportsinvestors make the right of the main investment decisions. The conventional financialreporting made it difficult for users to accurate search, to extract, analysis and to use offinancial information. In this era, the network financial report is born. It is expected tobe applied to conventional accouting reporting not be timely and the need to customizethe process. By the American accounting association expanded commercial reportinglanguage, which is XBRL to solve the problem. XBRL makes in the different systems toshare data to be possible, and provide more concise precise, the data sources and moreefficient data analysis.I first to research the result of what reason induce accouting reports and whatdefect about development of network accouting report. So I can find the problem is thatthe needs and supply of accouting information existed conflict. By investigating, we canmake the required accouting report, for investors to provide flexible customize theanalysis services. To identify different categories of users needs, we model differentsystems and the systematic analysis of designs. In this class to invest in the public forexample, a system is designed, detailed and functioned. The main work procedure islisted. Different types of users have different types of rights and personal interface.Import and export report, that report can be kept by file paper form or electronic form.Accouting indicator analysis, that many companies can analysis and diagrams manyindicators.Of the system is realized through the necessary requirements research, accoutingstatement analysis and finance appraisal target analysis, systems architecture anddetailed design and implementation, achieved the desired results, and for analysisservices can be expanded to meet different investors personalized analysis requirements.The final analysis, reporting system for the future prospects for the future and forfurther improvement proposal.
Keywords/Search Tags:XBRL, XML, System, Instant Document
PDF Full Text Request
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