XBRL Financial Reporting Based On The Application Of Network Research

Because of the information technology and network technology continues toprogress and applied in the field of financial accounting, more and more enterprisesbegin to use the Internet financial report which is a new way to carry out financialanalysis. But as the financial report users of information demand more and morepersonalized, diversified, the traditional network financial report has been difficult tomeet the needs of users, in order to avoid this problem, XBRL emerge as the timesrequire. Extensible Business Reporting Language (XBRL) is the second generationnetwork markup language, extensible markup language (XML) developed, based on thesuperiority of the XML technology, the XBRL with its unique characteristics andadvantages of the network financial reports of standardization, standardization.Therefore, XBRL based internet financial report is the inevitable trend of thedevelopment of the network financial report, is currently the highest stage ofdevelopment. Through the application of XBRL, many problems existing in enterprisefinancial report has been resolved, the financial data exchange more convenient, and tothe analysis of financial information convenient, and provides a more accurate, efficient,real-time data information for corporate finance, information users also get greatconvenience.In this context, this paper in reference to the basis of domestic and foreign literature,discusses in detail the network financial report based on XBRL technology aspects,pointing out that China’s Internet financial reports exist in the application developmentprocess, and put forward the corresponding improvement suggestion according to theexisting problem. Hope that application of XBRL network based on financial reports inthe future economic and social value of more and more.