Ontology And Reasoning Of The XBRL

XBRL (extensible Business Reporting Language, scalable enterprise reporting language, re-ferred to as XBRL) is an open-plan which is not limited to a specific platform international stan-dard and the latest standards and technologies for business reporting information processing.XBRL adds a tag to the original unstructured information to convert the computer identifiableinformation which is in order to improve the definition and exchange of business information, soit can realize the financial and business reporting data in a timely, accurate, efficient and eco-nomical storage, processing and AC. However, XBRL which uses schema file and link librarymechanism has been more improved in terms of semantic reveal than just using a model file. Butthe expression of the semantics is still limited, needs to be further improved. The second is thelack of reasoning ability.To solve this problem, this paper does following work:First, this paper design the semantic framework of XBRL’s metadata, decrypting detailly theschema as well as the various parts of the implementation of the function.Second, Taking advantage of XBRL technical specifications, meta-model, metadata theory andthe XBRL Meta-model constructed theory, descriptors detail the design of XBRL meta-modeland metadata relational model. Taking advantage of XBRL technical specifications, Ontologytheory, XBRL Meta-model and XBRL meta-model and metadata relational model, proposed amethod to translate XBRL to Ontology.Finally, Taking advantage of Description logic knowledge to propose a theory of how to addrules to XBRL Ontology and how to achieve XBRL meta-model and meta-data consistencychecking.This paper designs three models to let XBRL translated to Ontology and reasoned. It’s not on-ly provides a theoretical basis, but also verifies the feasibility of the theory. It also let IT techni-cians understand the XBRL Schema easier and proposes a method to translate XBRL to Ontolo-gy. By this study, enriches XBRL semantics and enhance availability, versatility and dissemina-tion of XBRL and provide a basis for further study XBRL Ontology theory.