Evaluate The Quality Of Assurance Extent Taxtonomy By Match Elements

XBRL(e Xtensible Business Reporting Language),since it born,have achieved rapid development in the world,it is an important part of accounting information,the specific performance improvement in the XBRL specification,the application scope is more and more widely,released more and more standardized and improved classification standard.As an important part of XBRL,XBRL Taxonomy directly determines the quality of information disclosure of XBRL financial reporting.The classification standard issued in more and more countries and organizations under the tide,Ministry of Finance People's Republic of China issued the Generalized Taxonomy in 2015,then in 2016 issued Extended Taxonomy in insurance industry and securities industry,also faces some problems,these new XBRL Extended Taxonomy could be better than The Generalized Taxonomy? Can be better applied in the industry? The essence of these issues are: Did the Extended Taxonomy have high quality than the Generalized Taxonomy?Based on this background,this thesis makes an evaluation of the quality of Assurance Extent Taxonomy by match elements released by Ministry of Finance People's Republic of China in 2016.This thesis first introduces some basic theory about XBRL and some scholars' research results about XBRL Taxonomy quality,then discuss the methods to evaluate XBRL Taxonomy quality,chose two major index to established the quality evaluation system in this paper,the two index is completeness and efficiency.this part also tell us why chose this method and two index in this thesis.After discuss the research methods and evaluation system,we selected the China life as a case analysis,this thesis uses the research method and the quality evaluation system,makes an evaluation of the quality of Assurance Extent Taxonomy,by using the practice of inductive method,by matching the Taxonomy elements,we matched China life traditional PDF financial report between the Generalized Taxonomy elements and Insurance Extended Taxonomy elements by handwork.Then compare the match result date,analysis the result date we can found when we use Insurance Extended Taxonomy,the two major index have obvious improve,this can also prove it is a necessary to draw up Assurance Extent Taxonomy.