Xbrl-based E-government Applications

XBRL, acronym of"eXtensible Business Reporting Language", is a language for the electronic communication of business and financial data which is revolutionizing business reporting around the world. It provides major benefits in the preparation, analysis and communication of business information. It offers cost saving, greater efficiency and improved accuracy and reliability to all those involved in supplying of using financial data1. By definition, e-government is simply the use of information and communications technology, such as the Internet, to improve the processes of government. E-government promises to make government more efficient, responsive, transparent and legitimate and is also creating a rapidly growing market of goods and services, with a variety of new business opportunities.This paper firstly introduces the facts and development trends about XBRL and E-government. Then, XBRL techniques are introduced detailedly, such as XBRL's generation, Specification, Taxonomy, Instance and technical criterion. Thirdly, the applications of XRBL in the E-government system have been described roundly and a general system configuration of E-government website has been proposed which refer to Financial Examination. The platform and model of XBRL data exchange has been introduced to solve info share in E-government system, which based on the deeply research of the relationship between XBRL documentations and Native XML Database. In the end, the actualized plan and main process of multi-info share and web query have been proposed based on the info share requirements of government officials and the public in an E-government project...