The Study On Application Evaluation Of XBRL-Based Business Reporting In Listed Corporation

With the continuous development of network information technology, a listed corporation as a business information provider and user the mainly hopes that timely, accurate and convenient access to high-quality information and demand their extraction, collation, analysis, processing and utilization. Therefore, the online business reports (not limited to financial reports) mode, thatXBRLcorporate reporting mode, came into being. The application ofXBRLcorporate reporting mode in the listed corporations was evaluated and summarized, based on the conclusions of the evaluation,ITwill direct the listed corporation to entirely or partly apply XRBL online corporate reporting mode.XBRL(eXtensible Business Reporting Language) is a kind of application of XML technology in business reporting,ITis convenient for information retrieval, analysis, data perspective.IThas many advantages on powerful data transfer and integration in the information supply chain.Application advantages ofXBRLcorporate reporting mode in the listed corporations supply chain, as well as the analysis of domestic and foreign research andXBRLtechnical standards, the writer attempts to stand at listed corporation points, based on thelTbalanced scorecard as theoretical support to build a comprehensive application effect evaluation index system of XBRLonline business reporting mode, and then using the analytic hierarchy process to weight the value of the index system, and then build the fuzzy comprehensive evaluation model to evaluate the index system. Taking into account the above method,in which there may be subjective factors, so the use of combined weighted gray relational analysis model with entropy and DEA model re-correct the above process.firstly, using the entropy method, the index system redundancy detection and removal of redundant indicators, and then objectively weighting the index system via C2R model of DEA, and then using the weighted gray relational to analyse the sample index value, obtained R-value, the greater its value be evaluated in listed corporations, the more effective on the application ofXBRLbusiness reporting mode.ITwas hoped for providing the guidance for in-depth application ofXBRLbusiness reporting mode and providing theoretical references for the further study of theXBRLbusiness reporting mode.In this paper, study methods are normative study, comparative study, survey study and so on. Three companies in Shanghai stock exchange are selected as examples, according to anevaluation of the selected index system and evaluation model, on the basis of this evaluation, theevaluation model modification, removal of subjective factors come to an objective evaluationresults, which were analyzed and summarized. Draw our attention to accelerate the improvementofXBRLtaxonomy development, software developers are encouraged to actively develop XBRLapplication software, continue to strengthen the XBRL propaganda, speed up the training ofprofessionals in the implementation of XBRL online business reporting mode in the future,government departments andXBRLorganizations should actively promote and inspire enterpriseto apply online XBRL corporate reporting mode.