Research On The Extensible Business Reporting Language Based On The TOE

The end of the20th century, the XBRL (eXtensible Business ReportingLanguage) technology based on XML (Extensible Makeup Language)technology. Through add the tag to the accounting information，The technologymakes the financial information generated by different software can beintegrated to identify; It achieves the leapfrog development in practicaloperation, which received widespread attention from around the world.However, the current situation, the enthusiasm of China’s enterprises topromote the application of XBRL technical standards are not very high, sincethe advantages of XBRL technology is so great, then Why many companieswill not be strong to apply the XBRL technical for the disclosure of financialinformation? So the article begins to explore factors influencing the enterpriseapplication of XBRL in our country.Firstly, this paper described the research background, framework andresearch methods, indicating that the innovation of this paper. Secondly, inorder to enhance the reader’s understanding of XBRL, an overview of relevantcontent, summarized the XBRL technology related theoretical basis, reviewingthe relevant literature. While fragmented these studies, the lack of systematic,based on the basic theory, after combed and summarized the results ofspecification and empirical studies of Internet Financial Reporting at home andabroad, The domestic and foreign multi-angle study about the influence factorsof XBRL are summarized as three aspects, technical factors, organizationalfactors and environmental factors,(Technology-Organization-Environment,hereinafter referred to as "TOE"), this article is based on the TOE framework toexplore influence of XBRL application research. Analysing technical,organizational and environmental factors of affecting the popularization andapplication of the XBRL technology in enterprise, technical factors expansioncompatibility, complexity, and comparative advantage, organizational factorsspecific to the outward learning, knowledge and skills and financial resources,environmental factors, including normative pressure, mandatory pressure andimitation pressure. Detail all kinds of factors contained in each specific factorsis how to affect the XBRL application in the enterprise. Again, based on theabove research results, a targeted given countermeasures and suggestions onhow to promote better promotion and application of XBRL in China. Finally, wesummarize the results of this study, concluded that insufficient research andthe direction of further empirical research work needs to be done, in order forproviding some useful enlightenment on the application of XBRL in our country.