Research On China Listed Company’s Financial Information Report Platform

Accounting is a tool to reflect the economic matters and its two basic functions are reflection and supervision. The goal of accounting is to provide useful financial information for the information requesters. Along with the development of accounting system and accounting principles, accounting has an independent system belonging to itself. After recording and calculating eventually getting the financial report, so this financial report is an important carrier including many important financial events. And we know that it is important not only for indoor managers but also for outdoor information requesters. In the21th century, information technology especially internet technology gets a huge development, people use internet here and there, it becomes a necessary thing. While at the same time, accounting faces deeply challenge, now we need to get financial information from the internet. The appearance of XBRL technology gives us hope. Now in the real application area, many internet financial report patterns already exist, the author makes up of these patterns and researches them, then found many problems. One hand too many information requesters cannot get full information, the other hand, even get the full information, they could not make deeply data analysis. The former problem is about information width because of faulty information channel and the later problem is about information depth because of faulty analysis tools. What is more, different users have different requests, but now existing platform does not care about this thing. So the starting point of this thesis is the needs of users, on the base of users’ requests we know how to reflect information to satisfy their needs. In this thesis, author provides solutions for existing problems and also puts forward a new financial report platform. In order to achieve this thought, we need strong support from information technology. In this thesis, author uses portal technology to make an entrance to platform, uses XBRL technology to realize the exchange of financial data, uses OLAP technology to do deeply data analysis and uses a friendly show page to help users click on the screen to get what they want. Compare to the researches before, this paper pays more attention to application area and takes user experience more seriously. A scholar named Xue yunkui raised a point called accounting channel in1999, and that is meaningful. So today in this paper, author learned this and put forward a new point called accounting channel platform. As a platform, that is dynamic, on this platform users can get any financial information as they want and also users can make data analysis to help decisions. Overall, this thesis put together theoretic research and practical research. This is a meaningful developing attempt, hoping for making contributions to development of internet financial report platform and helping users getting financial information easier and faster.