The Reasearch On The Xbrl's Influences And Strategies Towards Accounting

In recent years, with the computer information technology and economic globalization, rapid development of eXtensible Business Reporting Language (XBRL) generation and application of the rapid development of globalization has become a necessary requirement of accounting. However, for our country, XBRL applications to the late start, but has not been in the early stages of high importance, therefore, the development of the XBRL have a certain gap in between the developed countries in Europe and America and our country. However, China has made great achievements. The road to development in the future, we should favor the situation of XBRL on the impact of various aspects of accounting, and for these effects, what measures we should take.In this paper, the applications of XBRL in China, combined with accounting, economics and the principles of XML technology and other related knowledge, systematic analysis of the XBRL financial information disclosure in China, accounting convergence of accounting information and the impact of the audit. Through these analysis, so we are more complete understanding of the advantages and disadvantages of this technology XBRL.Also, on this basis, accounting for all aspects of XBRL on the impact of a series of responses. Such as how to improve the security of financial information disclosure, accounting standards in China on how to respond to international convergence of accounting, XBRL technology to promote the use and application of continuous auditing and the need to audit such systems. Article intends to study the use of theoretical and empirical research combined with literature review combined with the actual research and qualitative research and quantitative research methods combined to enhance the degree possible.This thesis is divided into 5 chapters, chapters 1 for the introduction of this thesis to choose a background, research purpose and meaning, research status and research content and research methods are introduced, Chapter 2 introduces the background of XBRL and technical specifications, Chapter 3 proposed our country present stage using XBRL after a series of questions caused, Chapter 4 expounds aiming at these problems, we should take what measures and countermeasures, Chapter 5 for full text summarizes and research prospects in some of the main ideas of this paper are summarized, and the future development of XBRL technology was also prospected.This thesis mainly adopts comparative research, using accounting and computer system principle, discipline and the XBRL such advanced ideas and methods XBRL technology to the functions of the comparison and analysis.