Xbrl Application Effect Of Evaluation Studies

With the rapid development of information technology, a great many of companies have started or have been using information technology to complete information management, and improve the productivity and the service quality, so as to improve the competitiveness of enterprises. Especially, accounting data information management is the necessary conditions of modern enterprise arriving at management informationization. XBRL (extensible Reporting Business Language) is a revolution of accounting informationization, the world is shocked by its advantages and potential. Now, many countries is exploring and using XBRL, the application in financial report of XML technology, is used more and more widely all over the world, and has penetrated into any part of supply chain of the financial report. At present, the research on XBRL mainly focuses on the basic theory, the advantages of XBRL, the classification standard and the influence to related fields of XBRL etc, but there is seldom research on evaluation of the XBRL application effect. XBRL, as a kind of information technology tools, evaluation on its application effect will help to use it better. Based on the above, the paper tries to build the indicator system for application results and the fuzzy-overall-evaluation-model of XBRL. And contribution to Chinese enterprises is expected.In the paper, firstly, the effect to stokeholds and the characteristics of investment profit of XBRL application is analyzed based on the introduction of the basic theory and application status of XBRL at home and abroad, which makes know that it is necessary to evaluate the application effect of XBRL. Then, Cost-benefit Analysis, Economic Value Added, Balanced Score Card, Information Technology Balanced Score Card and other methods are compared and analyzed. It is revealed that IT Balanced Score Card, which is the collaboration of Balanced Score Card and COBIT model, is more suitable to evaluate the application effect of XBRL, so the indicator system for application results of XBRL is built on the basis of the structure of IT Balanced Score Card. After that, AHP is used to determine the weights of criteria, and fuzzy-overall- evaluation-method is used to evaluate the objects comprehensively according to the indicator system above, and then, evaluation results are obtained. And then, an example is analyzed to indicate the feasibility of the indicator system and evaluation model. At the end, an example is analyzed to indicate the feasibility of the indicator system and evaluation model. At the end, it is a conclusion, which indicates widely work and prospect of the research, and points out the direction of further study. It is expected that the paper is useful and helpful for the deeply research on the application effectiveness evaluation of XBRL of China, and is useful to improve and promote the level of XBRL practical application. And then it can be used as a reference to deeply research XBRL.