Improvement Research On The Implementation Of XBRL In JIXIANG Life Company

Since XBRL was put forward in 1998 by the certified public accountant-Hoffman,It has been expanded to be applied in many countries,such as America,Korea,Australia,Japan,Netherlands etc.Its value has been approved by more and more people:XBRL is not only conducive for external supervision departments,investors and creditors to sharing information data of the enterprise,which can decrease the cost of communication,but also beneficial to the integration of internal information data of the enterprise,which can increase the communicative efficiency about internal information and elevate the level of information management of the enterprise.The various increasingly standing-out advantages will bring a new revolution in the area of accounting information.XBRL was introduced to China in 2000 and using XBRL to make financial reports to disclose information has been overall implemented in A-share companies.With the General Classification Standard of XBRL issued by the ministry of finance in 2010 and implemented in listed companies and state-owned enterprises,the spread and application of XBRL will step into a new stage of rapid expansion.However,the spread and application of XBRL still face many problems and resistance.Only continuous exploration in the area of theory and practice can help us solve these problems and break through the resistance,through which the sustainable application of XBRL will come in Chinese enterprises.Firstly,we have reviewed literature about XBRL standard constitutes,the application and promotion of XBRL,technical advantages of XBRL,safety and audit of XBRL.And then combined with the cost-effectiveness theory,stakeholder theory deals with incentive reason for enterprises lack the power to expand XBRL.The technology implementation of XBRL is theoretically based on financial information element theory,event accounting theory and information system integration theory.Based on the characteristics of the insurance industry,as well as the company's own operating conditions.we selected Jixiang Life as the study case.,it analyzes its problems in the XBRL implementation i,and proposed a improvement program of implementation of XBRL in Jixiang Life.It included objectives and principles of the program,the specific measures.The purpose of this article is intended to enable XBRL can give full play to its technological advantages,to bring good luck Life ultimately enhance the management level,but also for other insurance companies to implement XBRL produce reference.