Study On Application Effect Evaluation Of Internet Financial Report Based On XBRL

With the rapid development of social economic, there is an ever-growing demandfrom people for financial information. Information from traditional Internet FinancialReport can’t satisfy the needs of users. For different needs, the different user ofaccounting information has a different request of financial information, but the presentInternet Financial Report unified the users’ demands and couldn’t satisfy the needs ofusers’ diversified information. So, it wills constraint its effect of economicdevelopment. The appearance of Extensible Business Reporting Language (XBRL)makes the Internet Financial Reporting standardized and varied, makes financial reportinformation get, exchange, analyze promptly and accurately. With the deeper researchon XBRL, the technology of XBRL has growing rapidly and becomes actively appliedand popular in every country. However，in nowadays, there is few people to study theapplication effect of Internet Financial Report based on XBRL in enterprises and theenterprises’ feedback of XBRL application effect. So, it is of great practicalsignificance to build a model of application effect evaluation of Internet FinancialReport based on XBRL and make a research of application effect evaluation of thiskind of Internet Financial Report. The enterprises will apply XBRL more actively ifXBRL works well.This thesis researches the application and evaluation of Internet Financial ReportXBRL in our country through the study about related articles both in China and abroad.First of all，this thesis mainly gets a review of related articles about XBRL in the world,expounds the overview and composition of XBRL, introduces relevant theoreticalfoundations about XBRL application. Secondly, this paper combines application statusof XBRL in our country, analyzes its influences, states the application process ofXBRL in our enterprises and builds and researches empirically the system ofapplication effects and evaluation in enterprises about Internet Financial Report whichis based on XBRL. At last, this article advances strategic suggestions for widespreaduse of XBRL in Chinese enterprises.