Spread Of XBRL In Our SMEs

XBRL technology has brought great change in the field of Business Reporting, because of its strong technical advantage, since the birth of15years has been to support and promote the use of many countries in the world.China became the first formal use of XBRL standard in the capital markets of the country in early2004After several years of development, China’s capital market completed a full disclosure of the annual report of the XBRL. But due to the formulation and implementation of the classification standards of the Shanghai and Shenzhen two city is the act of one’s own free will, In the classification of standard of our country has no unified, This is not conducive to the promotion of XBRL technology. In2008, the Ministry of finance, to jointly promote the China Securities Regulatory Commission, stock exchange and other organizations, China formed the organization of the XBRL temporary area, chaired by the Ministry of finance development in China based on the classification standard, unified classification standard of the Shanghai and Shenzhen two exchange. But the status of implementation of this classification is still not optimistic, in general XBRL technology popularization degree is very limited.The most widely in China’s small and medium-sized enterprises, the new technology XBRL must be extended to enable the XBRL advantages to the maximum in the small and medium-sized enterprise, realizing the maximization of utility. But at present our country for all aspects of the conditions in the XBRL promotion are relatively scarce, especially in the application of XBRL software, the few software development company related development, these problems have limited the popularization and application of XBRL. In order to broaden the scope of application of XBRL, accelerate the construction of accounting information, the Ministry of Finance issued the accounting standards for enterprises based on the general classification standards in2010October, although only require listing Corporation to adopt the standards gradually, but a large number of small and medium-sized enterprises will be the focus of our future wide application of XBRL, XBRL technology will be applied in a wide range of small and medium-sized enterprises.Therefore, based on the analysis of the cause and situation of the above problems after, that to build a suitable for XBRL in the small and medium-sized enterprise promotion software system. Next, summarizes the types of applications at home and abroad there and general function, combined with the cost benefit theory, stakeholder theory and the theory of innovation diffusion analysis of various aspects of the impact of small and medium-sized enterprises adopt XBRL technology demand factors and stakeholders, the project system software architecture technology of several simple graphic depicts the frame design of the application software system. Finally, according to the stakeholder demands and function in technology extension, analyzes the promotion path.