A Research On The XBRL Application In Value Chain Accouting Information Treatment

XBRL technologies have greatly promoted the development of accounting information system,how to utmost show off the potential of XBRL technology is the first issue should be resolved.In my opinion,because XBRL technology which is based on XML,mainly used in the standardization of business information processing, benefits from XBRL General Ledger Taxonomy,the value of XBRL is not just confined to the traditional financial reporting improvement,XBRL has brought a new way of accounting information processing and handling.At the same time,value chain accounting research on the enterprise value information and its deep-rooted relations behind,in essence,value chain accounting is a combination of value chain management theory,supply chain management theory, accounting theory and information technology,introduce Value chain management and value chain analysis methods into the field of financial accounting is to adapt to the needs of transforming business accounting into management and value creation accounting.As the ultimate outcome of financial work,accounting Information meets various needs of different users,providing most valuable information for investment and decision-making,XBRL standardization of information processing and integration can be very good to meet these needs.Therefore,it is necessary to integrate XBRL technology into value chain accounting,domestic scholars have done research in this area,Dr.Wu Mengzhu,who is from Northwest Agriculture and Forestry University of Science and Technology,put forward a theory of financial reporting system based on value chain accounting,he analyzed mainstream IT environment reports model put forward by Hai-Dong Wang(2006).My paper starts from analyzing the principle of XBRL technology and combinating value chain management ideas and issues-based information system characteristics,in this way,the adoption of XBRL ledger system will expand the application of XBRL to the original transaction level.The combination of XBRL technology and value chain accounting is based on business processes and original transaction level,my XBRL-based financial automation technology,information processing model is based on integration platform of dynamic financial business accounting,proposed by Zhang Rui-jun,Zou li,Feng Xue(2004).with the Information-sharing mechanisms,the model is intended to provide services for XBRL technology-practice of enterprise,and then we can analyze the value chain information exchange and transmission of the optimization process.The full text contains five chapters include the defects and prospect of this researchIntroduction chapter.Briefly introduced the background,purpose and significance of this study,as well as literature on this area and the research results have been sorted.ChapterⅡ,XBRL Technical Analysis.This chapter started from comparison of the major networks financial reporting technologies,and analyzed the differences of the technical principles of the information technology used in dealing with the reports. Emphasized that XBRL technology is stem from the improvements of these technologies.The chapter analyzed the technical principles of XBRL,as well as the advantages and disadvantages of XBRL,through the examples of analysis of the substance,in order to get a full view of XBRLChapterⅢ,The key points and achievement path for the combination of XBRL technology and value chain accounting.This paper found a key point for the XBRL technology and value chain accounting.With analyzing various advantages of XBRL technology applied to value chain accounting information and value chain accounting classification system and book system,we found that the key point is the XBRL Ledger system,this work paving the way for the next analysis of XBRL application in value chain accounting. ChapterⅣ,Automation technology based on the XBRL financial information.This chapter is the core of this paper.In the application of XBRL technology,the external environment is the use of information technology and the internal environment is Business Process Reengineering and optimizing under information technology,we learn from the Net present value of the risk of decision-making theory,Quantitative the Net present value of earnings in the processes choice,With the conclusion of the above theories,we proposed value chain accounting business processes Reengineering and optimizing ideas under information technology,and the next is the analysis of the process that XBRL optimizes information exchange and transmission in value chain accounting,The premise of this process is XBRL GL-Real model,and The basis is the value chain accounting business cycle and process control.The whole process is achieved by automated processing of financial information model based on XBRL technology,in the end,combine with the XBRL technology features,we proposed XBRL technology solutions for financial analysis.The last part of this paper,summing up the flaws and look forward to the prospect of this study,play a summative role of the whole article.