Research On XBRL Improvement Of Hengbian Corporation

Based on XML (eXtensible Markup Language) technology development and to the eXtensible Business Reporting Language XBRL (eXtensible Business Reporting Language) is the network financial report to the technical basis for the development of advanced stage. XBRL offers a more intelligent, standard, convenient information platform, make the information users can more accurately and quickly, exchange, collection of financial information and reuse, truly achieve "a door, resource sharing". In October 2010, China issued the XBRL specifications series of national standard and XBRL general classification standard. Standards issued by the next year,13 large state-owned enterprises begin to participate in the implementation of the general classification standards. In 2014, in response to the ministry of finance "promote the construction of standardization of enterprise accounting information, improve enterprise management level," accounting, financial department of hunan province organized province 8 companies involved in the accounting standards for enterprises try to promote general classification criteria. Pilot enterprises in adopting donghua software company XBRL, on the basis of the application software system, follow the corresponding technical specifications, requirements, preparation of XBRL financial report for 2013. Scale change company as hengyang of hunan province only a XBRL financial report and submit it to one of the pilot units, participated in the accounting standards of financial department of hunan province general classification standards implementation.This article first introduces the research background and research significance of XBRL, summarizes the research results at home and abroad, and on the relevant research achievements were briefly reviewed in this paper. In the second part, mainly introduces the concept of XBRL, technology principle and theoretical basis. Then, the third part introduces the application of XBRL change scale company process, the change of scale company XBRL application case is introduced and the data analysis, contact the listed company, in the case of XBRL application, summed up the general classification standard elements of the deficiencies and elements in the application of redundancy and so on. Among them, the problem of insufficient elements, scale to change our company in national general classification standard, the company most of the content will be included in the content of the general classification standard range, relatively complete, expansion ratio is not nign, but for the Member elements, the Abstract elements, the integrity of the Table element and Axis element ratio is very low, in the enterprise application needs a lot of custom extensions, this could reduce the comparability of enterprise information, is not conducive to further popularization and application of XBRL. Against the elements is obtained by data analysis and elemental redundancy problem, combined with the latest release of XBRL in 2015 general classification standard, finally proposed the build a complete standard of XBRL taxonomy system, a multi-level measures to improve the combination of elements and specific Suggestions on reducing redundant elements.