Application Of Listed Companies XBRL Internet Financial Reporting

In the21st century, with the rapid development of information technology, more and more listed companies choose to use the form of network financial report to relevant financial and accounting information disclosure, which inevitably will replace paper financial report in the future, in addition, with the advent of the era of the Internet, as well as the rapid development of modern information technology and innovation, people’s demand for information has changed from the original passive accept, slowly into a want to be able to take the initiative to get real-time, effective and high quality of the information or data to be able to timely and accurate for analysis and processing. At this point, the demand for accounting information, the future of the development of science and technology makes the listed company accounting information disclosure through Internet financial report model, will make the financial report data message has become quicker and more humanization. Also with the development of the computer, its coding language through the progressive process from HTML to XML, the same Internet financial report model also will be conducted from the PDF format to the XBRL conversion.XBRL (extensible Business Reporting Language) Chinese name called extensible Business Reporting Language, it is a kind of computer Language, related technology researchers dedicated to the disclosure of financial information under network environment and developed, and its application to network financial report disclosure and adapt to the development of computer technology. Since the XBRL network financial report officially used in the field of accounting, sparked a research boom in different parts of the world, and got the high attention of researchers in foreign countries and the high praise, not only that, the domestic aspects of the application are also increasingly widely. At present, the investors of listed companies in different industries for the related financial information disclosure is to pay more and more attention to, and hope is active rather than passive get some accurately and timely reflect the operating performance of listed company’s financial data, however, China’s two stock exchange to disclose the financial status of listed companies, because of the different software and data format, data information exchange between difficult and inconvenient. And now, the XBRL network financial report can help us to solve this problem, thus we can see, in the listed companies in our country, promote the application of XBRL network financial report, has become necessary, it is in this basis, this article mainly the XBRL network financial report of listed companies in China in all aspects of related research.During the study, this paper mainly adopts the specification, comparative analysis and the empirical way of theory with practice, combined with system analysis method at the same time, first in the domestic and foreign relevant research and application status of information literature, on the basis of introducing the principle and technical framework of the XBRL network financial report, and compared with traditional network financial report, which analyzed the application in different aspects of the advantage; And then points out the concrete in the XBRL network financial report of listed companies in our country the main problems existing in the application, and to solve these problems one by one analysis of the main reasons; In the XBRL network financial report in our country are summarized after the application development of the domestic, with some well-known listed companies balance sheet for the specific case, illustrates the application of XBRL network financial report of listed companies in China; Finally according to their own research results, for the policy-making departments of regulations and the all-round application of XBRL network financial report of listed companies process provides the advisory opinion, and pointed out the XBRL network financial report at the same time the direction of the research and development, in order to provide the reference for the relevant decision-making body.The innovation of this paper is in chapter6, the third quarter, research advances in the XBRL network financial report; imagine a format based on XBRL network financial report production system of the national economy., of course, this article also have shortcomings, in the fourth chapter of the fourth quarter to select the actual case can represent part of the simple treatment process of the financial statements of listed companies, and in some system data is too big) in the process of the XBRL network financial report as space is limited and can’t achieve real programming process, so the part can only borrow the data and results of the Shanghai stock exchange.