The Research Of Accounting Information System Based On Extensible Business Reporting Language

XBRL (eXtensible Business Reporting Language) is an application about XML (eXtensible Markup Language) which used in financial reports of the information exchange, It is the latest standards and technology currently used in unstructured information processing especially financial information processing. It make the network financial reports to realize standardized,And make the financial information’s acquisition, exchange, reuse expedient more fast. XBRL’s advantage is that you can quickly and accurately cast about the information; can take different forms of financial reports.It is the true sense of "a second type, using"; have get down search character,can ferret data more accurately.Make XBRL applying in accounting information on the supply chain will be the big trend on the development of accounting information.This article will make xbrl to extend in the existing enterprises of accounting information system,also make the data resources optimizaty and conformity, establish XBRL GL (to transmitted business internal accounting information)and XBRL FR(to transmitted business external financial reports) double deck standard coordinated in financial reporting model, and get along with the source of accounting information structured the accounting information system which based on XBRL,also can more vividly described about the "Three double-decker" reporting system based on XBRL.Just abort the event class(business class)and Accounts class, levels report class;and the financial report based on XBRL FR classification standards, the management accounting reports based on XBRL GL classification standards.Three levels of double, not only enable the data to be well transmitted in different systems, but also have the ability to dig down information based on the label. It is the real sense exerted the technical characteristics of XBRLEconomic development has made enormous business data manifold,and also made the financial data more complicated, when the existing storage conditions followed the new generation of data storage technology’s footsteps difficulty.at the same time the XML data is growing in the market, gradually became the best solution about XBRL data stored.In view of its functions,this article used it in the accounting information system, improving the XBRL data storage. At the end of the article,based on the "Three double-decker" reporting system to layered and serial number of the report,use the XBRL instance creator to analyse and dispose,than create XBRL instance document.