Accounting Information Technology Standards Development And Implementation Of Research-for Example In XBRL

With the advent of worldwide informatization and the establishment of ChineseXBRL (extensible Business Reporting language) organization-AccountingInformatization and standardization committee, a clear signal is given, which is theconstruction of the accounting informatization and standardization system has become amust. The accounting informatization standard, which has three component-controlstandard in information technology, resources and auditing ones in accountinginformation, is the premise of launching accounting informatization in companies andproviding relevant information by intermediary agents.In the process of establishing this system, both the state and historical position andthe certain industry peculiarities should take into consideration; updating the existingstandard step by step is also important; paying equal attention to sticking to originalcharacteristics and going with the international as well. Keep the perspectivetiness andsuitability of standard at the same time. In light of these criteria, the establishment andperfection of the standard of accounting is on China’s way.In the initial stage, China’s establishment of accounting informatization standard isbased on XBRL。In recent years, we have paid much attention to the researchdevelopment of XBRL and have had close contact with international organizations.When promoting XBRL, it is significant to concentrate on the whole situation and setup the view of totality, aiming to advance the construction of the accountinginformatization standard and the study on XBRL’s classification. From what we hadknown now, China still stay within the stage of theory research on the informatizationstandard, most of the literatures are about the classification of XBRL. This thesisattempts to investigate the regulation and implementation of accounting informatizationstandard within frame of accounting informatization theoretical system, hoping toenrich, perfect and promote the development of relevant theories in our own country.This thesis has some innovations: the author classify the standard as coercive andrecommending ones; in chapter three, the dialectical unity principle is used to putforward the idea that unicity and variety must be held in regulated the standards.However, this thesis still has some drawbacks: a shallow and incomprehensiveinvestigation into some problems; and the quantitative study is little in the research.