Classification Criteria On General Corporate Accounting Standards

Since the1990s,the information technology innovating, since the accounting information and the modern of information technology integrated, the computerized accounting developed to accounting information. In the course of development of accounting information, academics and practitioners continued to pay attention to the appropriate way on the chain of financial information, such as the data acquisition, transfer and timely processing of information.EXtensible Business Report Language (XBRL) as a uniform data standards, you can achieve real-time reporting of financial information, data processing and analysis, therefore, XBRL has become to the focus of research in the construction of accounting information.The early XBRL mainly in two aspects of the concept and value advantages; After moving on to the design, forensic and evaluation of classification criteria; today, it extends to the detailed application level-the extension of the classification standard elements, Industry Classification Standard formulation, instance document check and so on.XBRL application core is to build the XBRL extension taxonomy,extension taxonomy can be constructed from the different levels of countries, industries and enterprises, In October2010,China’s Ministry of Finance issued the classification criteria of the national level-"Accounting Standards for Enterprises Universal Classification Standard ", then release of the classification standard for the industry level-extend the oil and gas industry classification standards" and "Banking extended classification criteria. How to promotion and application of the common classification standards in enterprise applications as quickly as possible?What are the issues in trial enterprise applications? How is going to do to solve these problems in the specific implementation?This paper argues that the two difficulties in the general classification standard application:the first is that general taxonomy is a multi-disciplinary integration of accounting and information technology, for accounting or IT staff, it is very difficult to understand; The another is that on the common classification standard level applications, how to build the extension taxonomy. In this paper, first of all,from the point of view of the accounting staff to understand the key terms in the XBRL standard, and then analyze the framework of the general classification criteria, by describing the series of financial report generation process-formulation of the classification criteria, the instance document generation, instance document school experience to narrative the basis for the application of the general classification criteria, and focuses on the expansion and application of classification standards. Finally, analyzing the application of the classification standards in2011and2012in some enterprises and banks Trial of large and medium size, we conclude that the difficulties caused by our country in general taxonomy of cognitive data interface, as well as personnel,software and other aspects exist due to insufficient corporate strategy to promote the use of generic classification criteria.In order to resolve these difficulties, we learn from abroad to develop classification criteria and experience in the promotion of the project application from our government, accounting intermediary institutions, universities and information technology company.