The Application Research Of XBRL On Government Accounting In China

With the development of information technology and network services innovation, traditionalaccounting data collection, processing, and handling change, our government accounting treatmentmodels have been improved and perfected, especially XBRL technology to the Chinese governmentaccounting impact deep, XBRL technology has strong information collection, exchange, processingand recycling technology advantage, able to provide for the accrual government financial reportingstandard information processing and disclosure platform to change the accounting treatment of ourgovernment, but also the impact of our government accounting system accounting objectives,accounting methods, accounting principles, financial statements disclosure, the Chinese governmentactively promote the reform of government accounting XBRL technology information collection,processing power, it will be our play an active role in the government accounting system change, notonly to promote the improvement of government accounting system to ensure the authenticity andintegrity of government accounting information; but also for long-term storage of governmentfinancial information mining and analysis, but also play a positive contribute to improve thetransparency of government accounting reports and government internal management role. Therefore,the study XBRL technology in our government accounting is necessary.This paper first introduces XBRL research literature in the theory and application promotion,the brief introduction to the current situation and problems of our government accounting, inaccordance with the the XBRL technical advantages and foreign government case analysis, pointedout that foreign governments apply XBRL technology of our government accounting the revelations,and in-depth analysis of the necessity and feasibility of the application of XBRL in the accountingsystem of our government, the whole explore XBRL in the target of government accounting,government accounting principles, the accounting assumptions, as well as government financialreporting and impact. The entire system covers government accounting objectives, principles,assumptions, financial reporting and other aspects of content. Meanwhile, The idea of ourgovernment accounting methods and strategies to promote the use of XBRL.In this paper, the standardized method to study, to think that our government accounting systemof public accountability should be the main goal, to expand the scope of government informationusers including oversight bodies, courts, legislative bodies and other external information users.Government accounting assumptions aspects of government accounting government subject and fundbody exist "main" mode to ensure the reliability of accounting information using XBRL technologyin accounting principles, timeliness and relevance of the objective to improve governmentaccounting information quality, integrated government financial reporting accrual established in thefinancial reporting system, the transformation of government financial information processes andinformation disclosure.