The Research On Achievement Appraisal System Of XBRL Applied In Network Financial Report In Our Enterprises

Extensible Business Reporting Language is a information revolution in accounting field, its superiority and potential shakes global. Owing to its prompt, accurate, highly effective advantage and economically memorizing, processing and refitting the financial and commercial report data, at present, many countries are positively exploring and applying the XBRL project. Now , the research which overseas do , especially America, is characteristic of more widespread and more thorough on XBRL; the research which our country does is not deeply although we have a great merit , for it is so late for our country to contact ,study as well as apply relatively ,so we are only in introduction and the exploration stage .Therefore , our country should deal with XBRL deeply , especially XBRL application. Based on this, the author attempts to construct our country's achievement appraisal system for the XBRL application of our enterprise network financial report ,in order to make a instruction for XBRL application smoothly.The research methods , including utilization induction , comparison test as well as logical tree analytic method, balance score card , fuzzy comprehensive judgment method and so on ,is used . They carried on the exploring inquisition for the architecture's selection, the corresponding indicator system's design and showing on the application process of XBRL achievement appraisal system of enterprise network financial report .The research on the XBRL achievements appraisal system of our enterprises network financial report , constructs suitably our country's XBRL evaluating indicator system for this , not only fills out the lacking of elementary theory to apply the XBRL , enriches and deepens our research of the XBRL; also may accelerate advancement of applying for XBRL in the network financial report in our country , promote the XBRL accepted by the enterprises and society .Therefore , it may provide"the guidance"for applying for the XBRL in the network financial report, is helpful in the XBRL implementation smoothly.