Research On The Quality Of Accounting Information Disclosure Of Listing Corporation Based On XBNL

With all kinds of new information technology,the higher requirements of the accounting information technology are also put forward.XBRL is a technology that is produced in the new situation,so the XBRL technology has received wide attention in the world since the first time.XBRL in accounting information data collection and analysis,and so on,has the Unique advantages of itself,so the development of XBRL is very broad application prospects.Back in 2009,China's Shenzhen stock exchange and the Shanghai stock exchange has begun to use the XBRL information disclosure platform,that is,the listing Corporation will start the mandatory use of XBRL financial reporting disclosure model.This article first introduces the background of XBRL development from the theoretical significance and Practical significance in two aspects of the significance of XBRL for accounting information,the XBRL is the advanced technology characteristics and its many unique characteristics have been recognized and valued worldwide recognition and attention.At the same time,it also reviews the literature on the development of XBRL in China and abroad,and introduces the research status of domestic scholars from the early start of foreign scholars.Then I try to introduce the concept of XBRL,also its present development,and introduce the XML of its technology,and introduce its unique advantages.Next to the XBRL in the financial report of the listing Corporation,the specific application of the situation to make a note.The quality of accounting information disclosure as a measurement standard of the new technology,this paper also took out a certain length of its introduction,the main introduction of the quality of accounting information may be caused by disclosure of accounting information,and make assumptions on this basis.Through the empirical analysis,the factors that affect the quality of accounting information disclosure of XBRL,and come to conclusion.This article is mainly about the XBRL technology in our country to further promote the implementation of a number of relevant guidance,while highlighting the advantages of XBRL technology,and on the current development of China's XBRL proposed a certain.